§ 78-31. Definitions.

§ 78-32. Imposition.

§ 78-33. Filing of return and payment of tax.

§ 78-34. Penalty upon bank for failure to comply.

§§ 78-35—78-55. Reserved.

Footnotes: --- (2) --- State Law reference— Bank franchise tax, Code of Virginia, § 58.1-1200 et seq.; city tax, Code of Virginia, § 58.1-1208.