§ 81o. — Residents of zone.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 19USC81o]
TITLE 19--CUSTOMS DUTIES
CHAPTER 1A--FOREIGN TRADE ZONES
Sec. 81o. Residents of zone
(a) Persons allowed to reside in zone
No person shall be allowed to reside within the zone except Federal,
State, or municipal officers or agents whose resident presence is deemed
necessary by the Board.
(b) Rules and regulations for employees entering and leaving zone
The Board shall prescribe rules and regulations regarding employees
and other persons entering and leaving the zone. All rules and
regulations concerning the protection of the revenue shall be approved
by the Secretary of the Treasury.
(c) Exclusion from zone of goods or process of treatment
The Board may at any time order the exclusion from the zone of any
goods or process of treatment that in its judgment is detrimental to the
public interest, health, or safety.
(d) Retail trade within zone
No retail trade shall be conducted within the zone except under
permits issued by the grantee and approved by the Board. Such permittees
shall sell no goods except such domestic or duty-paid or duty-free goods
as are brought into the zone from customs territory.
(e) Exemption from State and local ad valorem taxation of tangible
personal property
Tangible personal property imported from outside the United States
and held in a zone for the purpose of storage, sale, exhibition,
repackaging, assembly, distribution, sorting, grading, cleaning, mixing,
display, manufacturing, or processing, and tangible personal property
produced in the United States and held in a zone for exportation, either
in its original form or as altered by any of the above processes, shall
be exempt from State and local ad valorem taxation.
(June 18, 1934, ch. 590, Sec. 15, 48 Stat. 1002; Pub. L. 98-573, title
II, Sec. 231(b)(1), Oct. 30, 1984, 98 Stat. 2991.)
Amendments
1984--Subsec. (e). Pub. L. 98-573 added subsec. (e).
Effective Date of 1984 Amendment
Section 231(b)(2) of Pub. L. 98-573 provided that: ``The amendment
made by paragraph (1) [amending this section] shall take effect on
January 1, 1983.''
