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12 U.S.C. § 548

Title 12 Chapter 4 Current through PL 119-73 Last updated: March 29, 2026 View on OLRC →
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§ 548. State taxation

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.

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