{"data":{"id":"us/12-u.s.c.-548","jurisdiction":"us","citation":"12 U.S.C. § 548","heading":"State taxation","body":"For the purposes of any tax law enacted under authority of the United States or any State, a national bank shall be treated as a bank organized and existing under the laws of the State or other jurisdiction within which its principal office is located.","path":["Title 12—BANKS AND BANKING","CHAPTER 4—TAXATION"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc12@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:56:24Z","sha256":"a6bb14c99d55743638452e045a789392e805a5c8e0229d8e4c5f8965cda0fb28","source_id":"us","stale":false,"prev":"us/12-u.s.c.-544-to-547","next":"us/12-u.s.c.-561-to-570"},"notice":"GroundRules: Original legal text. Not legal advice."}