Chapter 75 FINANCE AND TAXATION.
Section 75-2 BANK FRANCHISE TAX - DEFINITIONS.
For the purposes of this Article, the following terms shall have the meanings indicated:
BANK - Any incorporated bank, banking association or trust company organized by or under the
authority of the laws of the Commonwealth of Virginia and any bank or banking association
organized by or under the authority of the laws of the United States, doing business or having an
office in the Commonwealth of Virginia or having a charter which designates any place within
the Commonwealth of Virginia as the place of its principal office, whether such bank or banking
association is authorized to transact business as a trust company or not, and any joint-stock land
bank or any other bank organized by or under the authority of the laws of the United State upon
which the Commonwealth of Virginia is authorized to impose a tax. The word "bank" as
used in
this Article shall exclude all corporations organized under the laws of other states and doing
business in the Commonwealth of Virginia; it shall exclude corporations organized not as banks
under the laws of the Commonwealth of Virginia; and it shall exclude all natural persons and
partnerships.