                                 CODE OF VIRGINIA

STATE BANKS AND NATIONAL BANKS TREATED THE SAME IN MATTER OF TAXATION (§
58.1-1217)

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.

HISTORY: Code 1950, § 58-485.03; 1980, c. 578; 1984, c. 675.