§ 81o. Residents of zone

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1934

   Pub. L. 73–590 § 15 · 48 Stat. 998

   Enacted · 19 U.S.C. § 81o

   June 18, 1934, ch. 590, § 15, 48 Stat. 1002

   Source evidence

   Code source credit
   June 18, 1934, ch. 590, § 15, 48 Stat. 1002

   Enacted provision · exact public law section
   Sec. 15. (a) 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) 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) 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) 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.

2. 1984

   Trade and Tariff Act of 1984

   Pub. L. 98–573 title II § 231(b)(1) · 98 Stat. 2948

   Added · 19 U.S.C. § 81o(e)

   Pub. L. 98–573 added subsec. (e)

   Source evidence

   Code amendment note
   Subsec. (e). Pub. L. 98–573 added subsec. (e).

   Enacted provision · exact public law section
   (1) Section 15 of such Act of June 18, 1934 (19 U.S.C. 81o) is amended by adding at the end thereof the following new subsection: “(e) 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.”.

   Effective date note
   Pub. L. 98–573, title II, § 231(b)(2), Oct. 30, 1984, 98 Stat. 2991, provided that: “The amendment made by paragraph (1) [amending this section] shall take effect on January 1, 1983.”

2 of 2 references resolved to an enrolled provision