§ 9-102. Filing of return and payment of tax.

(a)

On or after January 1 but not later than March 1 of each year, all banks whose principal offices are located within the county shall prepare and file with the commissioner of the revenue two copies of a return as provided by Code of Virginia, § 58.1-1207. The return shall state the tax on net capital computed pursuant to Code of Virginia, tit. 58.1, ch. 12 [§ 58.1-1200 et seq.]. The commissioner of the revenue shall certify a copy of the bank's filed return and schedule and shall transmit the certified copy to the state department of taxation.

(b)

In the event that the principal office of a bank is located outside of the county and such bank has branch offices located within the county, in addition to the filing requirements set forth in subsection (a) any bank conducting such branch business shall file with the commissioner of the revenue a copy of the real estate deduction schedule, apportionment and other items which are required by Code of Virginia, §§ 58.1-1207, 58.1-1211 and 58.1-1212.

(c)

Each bank shall pay to the treasurer all taxes imposed pursuant to this article on or before June 1 of each year.

(Code 1978, § 8-28.3)

(Code 1978, § 8-28.3)