{"data":{"id":"us-va/va.-code-58.1-1217","jurisdiction":"us-va","citation":"Va. Code § 58.1-1217","heading":"State banks and national banks treated the same in matter of taxation","body":"In the event that any state or local tax is held by a court of competent jurisdiction to be invalid in its application to national banks, as a class, such tax shall not thereafter be assessed against state banks.Code 1950, § 58-485.03; 1980, c. 578; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 12. BANK FRANCHISE TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-1217/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"47fb68846357ddaa15139b378b1b72665213072d0f8e6c95fde387a2dea89549","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-1216","next":"us-va/va.-code-58.1-1400"},"notice":"GroundRules: Original legal text. Not legal advice."}