{"identifier":"/us/usc/t12/s548","title":12,"num":"\u00a7\u202f548.","heading":"State taxation","text":"\u00a7\u202f548.\nState taxation\nFor 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.","url":"https://projectusc.org/usc/t12/s548.html","content":[{"t":"sec","id":"/us/usc/t12/s548","children":[{"t":"num","text":"\u00a7\u202f548."},{"t":"heading","text":"State taxation"},{"t":"content","text":"\n","children":[{"t":"p","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.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}