§ 548. State taxation
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/usc/title-12/section-548A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
(R.S. § 5219; Mar. 4, 1923, ch. 267, 42 Stat. 1499; Mar. 25, 1926, ch. 88, 44 Stat. 223; Pub. L. 91–156, §§ 1(a), 2(a), Dec. 24, 1969, 83 Stat. 434.)
Connections10 cite this · traces to 1
Cited by 10 sections · top 8
statutes-at-large
- Public Law 93–493
- Public Law 92–213to amend chapter 37 of title 38 of the United States Code with respect to the veterans’ home loan program, to amend the National Housing Act with respect to interest rates on insured mortgages, and for other purposes”, [84 Stat. 461](/us/stat/84/461).approved May 7, 1968, as amended 12 U
- Public Law 91–156
- Public Law 94–222To extend the State Taxation of Depositories Act
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U.S. Code
26 references not yet in our index
- Mar. 4, 1923, ch. 267
- 42 Stat. 1499
- Mar. 25, 1926, ch. 88
- 44 Stat. 223
- Pub. L. 91–156
- 83 Stat. 434
- act June 3, 1864, ch. 106, § 41
- 13 Stat. 111
- act Feb. 10, 1868, ch. 7
- 15 Stat. 34
- Pub. L. 91–156, § 2(a)
- Pub. L. 91–156, § 1(a)
- Pub. L. 91–156, § 1(b)
- Pub. L. 91–156, § 2(b)
- Pub. L. 92–213, § 4(a)
- 85 Stat. 775
- Pub. L. 91–156, § 3
- 83 Stat. 435
- Pub. L. 93–100, § 7
- 87 Stat. 347
- Pub. L. 93–495, title I, § 114
- 88 Stat. 1507
- Pub. L. 94–222
- 90 Stat. 197
- Pub. L. 92–213, § 4(b)
- Pub. L. 91–156, § 4
Citation graph
cites case law
§ 548
State taxation
Stat.×6
Fed. Reg.×3
U.S.C.×1
ActMar. 4, 1923, ch. 267
Stat.42 Stat. 1499
ActMar. 25, 1926, ch. 88
Stat.44 Stat. 223
Pub. L.Pub. L. 91–156
Cites 27 · showing 6Cited by 10 across 3 sources