12 U.S.C. § 548: State taxation

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. the tax was imposed on that class of banks prior to the enactment of this Act [ Dec. 24, 1969 ], or the imposition of the tax is authorized by affirmative action of the State legislature after the enactment of this Act [ Dec. 24, 1969 ]. any sales tax or use tax complementary thereto, any tax (including a documentary stamp tax) on the execution, delivery, or recordation of documents, or any tax on tangible personal property (not including cash or currency), or for any license, registration, transfer, excise or other fee or tax imposed on the ownership, use or transfer of tangible personal property,