An Act to amend and reenact § 46.1-299, as amended, of the Code of Virginia, relating to devices signalling intention to turn or stop and rules therefor.
Volume 1968 Law 99
Law Body
Chap. 356.—An ACT to regulate the situs of taxation of bank stock.
[S B 200]
Approved March 16, 1918.
Be it enacted by the general assembly of Virginia, That when.
ever any commissioner of the revenue, before closing his assess.
ment rolls or tax lists, shall receive from the cashier of a bank
furnishing a list of the holders of bank stock, as required by law
for the purposes of State taxation, or from the owner of any stock
mentioned therein, a certificate of the commissioner of the revenue
of the county or city of the State in which the owner of such stock
lives, stating that certain shares of stock mentioned in said list
are owned by a resident of that county or city, and that the same
have been returned for taxation for that year in such county or
city, then the said commissioner of the revenue, to whom the said
list of the holders of such bank stock has been furnished, shall
deduct from the aggregate value of the shares set forth in said list
the aggregate value of the shares mentioned in said certificate.
The shares owned by non-residents of this State shall be taxed
only at the place where the bank issuing the shares is located.