yourstate.us
Home / United States / 12 U.S.C.
12 U.S.C. § 548

State taxation

United States · Title 12 — BANKS AND BANKING · Status: effective

Taxation
Get this as JSONEmbed this
Cite this
Citation
12 U.S.C. § 548, State taxation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/437420
Permanent ID
ys:prov:437420@1
SHA-256
a6bb14c99d55743638452e045a789392e805a5c8e0229d8e4c5f8965cda0fb28

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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.

Legislative history

We haven't linked the enacting public law for this provision yet. That means it is missing from our records, not that no law enacted it.