§ 81p. — Accounts and recordkeeping.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 19USC81p]
TITLE 19--CUSTOMS DUTIES
CHAPTER 1A--FOREIGN TRADE ZONES
Sec. 81p. Accounts and recordkeeping
(a) Manner of keeping accounts
The form and manner of keeping the accounts of each zone shall be
prescribed by the Board.
(b) Annual report by grantee
Each grantee shall make to the Board annually, and at such other
times as it may prescribe, reports on zone operations.
(c) Report to Congress
The Board shall make a report to Congress annually containing a
summary of zone operations.
(June 18, 1934, ch. 590, Sec. 16, 48 Stat. 1002; Pub. L. 96-609, title
II, Sec. 204, Dec. 28, 1980, 94 Stat. 3561; Pub. L. 99-386, title II,
Sec. 203(b), Aug. 22, 1986, 100 Stat. 823.)
Amendments
1986--Subsec. (b). Pub. L. 99-386, Sec. 203(b)(1), substituted
``reports on zone operations'' for ``reports containing a full statement
of all the operations, receipts, and expenditures, and such other
information as the Board may require''.
Subsec. (c). Pub. L. 99-386, Sec. 203(b)(2), added subsec. (c) and
struck out former subsec. (c) which required the Board to make an annual
report to Congress containing a summary of the operation and fiscal
condition of each zone, and transmit copies of the annual report of each
grantee.
1980--Subsec. (c). Pub. L. 96-609 substituted ``by April 1 of each
year'' for ``on the first day of each regular session''.
