
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 12USC627]

 
                       TITLE 12--BANKS AND BANKING
 
                       CHAPTER 6--FOREIGN BANKING
 
    SUBCHAPTER II--ORGANIZATION OF CORPORATIONS TO DO FOREIGN BANKING
 
Sec. 627. State taxation

    Any corporation organized under the provisions of this subchapter 
shall be subject to tax by the State within which its home office is 
located in the same manner and to the same extent as other corporations 
organized under the laws of that State which are transacting a similar 
character of business. The shares of stock in such corporation shall 
also be subject to tax as the personal property of the owners or holders 
thereof in the same manner and to the same extent as the shares of stock 
in similar State corporations.

(Dec. 23, 1913, ch. 6, Sec. 25A (par.), formerly Sec. 25(a), as added 
Dec. 24, 1919, ch. 18, 41 Stat. 378; renumbered Sec. 25A, Pub. L. 102-
242, title I, Sec. 142(e)(2), Dec. 19, 1991, 105 Stat. 2281.)

                       References in Text

    This subchapter, referred to in text, was in the original ``this 
section'', meaning section 25A of act Dec. 23, 1913, which is classified 
to this subchapter (Sec. 611 et seq.).

                          Codification

    Section is comprised of a part of section 25A, formerly section 
25(a), which was added to act Dec. 23, 1913, ch. 6, by act Dec. 24, 
1919.
