Virginia Decodedhttps://vacode.org5467858.1-1200Title202536-15858.1-322.0458.1-339.258.1-370358.1-43958.1-439.12:0958.1-439.1858.1-439.2158.1-439.2658.1-439.2958.1-439.658.1-439.6:159.1-28059.1-280.1TaxationTaxes Administered by the Department of TaxationBank Franchise Tax
This chapter shall be known and may be cited as the “Virginia Bank Franchise Tax Act.”