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12 U.S.C. § 163 — Repealed. Pub. L. 86–230, § 22(a), Sept. 8, 1959, 73 Stat. 466
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, R.S. § 5212, related to report of dividends and net earnings. See [section 161 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title12-section161&num=0&edition=prelim).
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Source location: Title 12, Chapter 2, § 163; chapter-002-national-banks.md
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### Statutory Notes
Section, R.S. § 5212, related to report of dividends and net earnings. See [section 161 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title12-section161&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Reports of condition; form; contents; date of making; publication** Every association shall make reports of condition to the Comptroller of the Currency in accordance with the Federal Deposit Insurance Act [[12 U.S.C. 1811](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title12-section1811&num=0&edition=prelim) et seq.]. The Comptroller of the Currency may call for additional reports of condition, in such form and containing such information as he may prescribe, on dates to be fixed by him, and may call for special reports from any particular association whenever in his judgment the same are necessary for his use in the performance of his supervisory duties. Each report of condition shall contain a declaration by the president, a vice president, the cashier, or by any other officer designated by the board of directors of the bank to make such declaration, that the report is true and correct to the best of his knowledge and belief. The correctness of the report of condition shall be attested by the signatures of at least three of the directors of the bank other than the officer making such declaration, with the declaration that the report has been examined by them and to the best of their knowledge and belief is true and correct. Each report shall exhibit in detail and under appropriate heads the resources and liabilities of the association at the close of business on any past day specified by the Comptroller, and shall be transmitted to the Comptroller within the period of time specified by the Comptroller. Special reports called for by the Comptroller need contain only such information as is specified by the Comptroller in his request therefor, and publication of such reports need be made only if directed by the Comptroller.
**(b) Payment of divide
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Federal law — U.S. Code and appendices · legal_authorities
Page 60
TITLE 12—BANKS AND BANKING
§ 162
§ 27, 48 Stat. 191; Pub. L. 86–230, §§ 11, 22(b), Sept.
8, 1959, 73 Stat. 458, 466; Pub. L. 86–671, § 5, July
14, 1960, 74 Stat. 551; Pub. L. 89–485, § 13(d), July
1, 1966, 80 Stat. 243; Pub. L. 101–73, title IX,
§ 911(b)(1), Aug. 9, 1989, 103 Stat. 478; Pub. L.
103–325, title III, § 308(a), Sept. 23, 1994, 108 Stat.
2218.)
Editorial Notes
REFERENCES IN TEXT
The Federal Deposit Insurance Act, referred to in
subsec. (a), is act Sept. 21, 1950, ch. 967, § 2, 64 Stat. 873,
which is classified generally to chapter 16 (§ 1811 et seq.)
of this title. For complete classification of this Act to
the Code, see Short Title note set out under section
1811 of this title and Tables.
CODIFICATION
R.S. § 5211 derived from act June 3, 1864, ch. 106, § 34,
13 Stat. 109, which was the National Bank Act, and act
Mar. 3, 1869, ch. 130, § 1, 15 Stat. 326. See section 38 of
this title.
AMENDMENTS
1994—Subsec. (a). Pub. L. 103–325, § 308(a)(1), struck
out before period at end of fifth sentence ‘‘; and the
statement of resources and liabilities in the same form
in which it is made to the Comptroller shall be pub-
lished in a newspaper published in the place where such
association is established, or if there is no newspaper in
the place, then in the one published nearest thereto in
the same county, at the expense of the association, and
such proof of publication shall be furnished as may be
required by the Comptroller’’.
Subsec. (c). Pub. L. 103–325, § 308(a)(2), struck out
after third sentence ‘‘The reports of such affiliates
shall be published by the association under the same
conditions as govern its own condition reports.’’
1989—Subsec. (a). Pub. L. 101–73, § 911(b)(1)(A), in fifth
sentence substituted ‘‘within the per
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