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Title 19 — Customs Duties

Chapter 1A — Foreign Trade Zones

§ 81p. Accounts and recordkeeping

Statutory text

(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.

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. Pub. L. 73–590 § 16 · 48 Stat. 998

    Enacted · 19 U.S.C. § 81p

    June 18, 1934, ch. 590, § 16, 48 Stat. 1002

    Source evidence

    Code source credit
    June 18, 1934, ch. 590, § 16, 48 Stat. 1002

    Enacted provision · exact public law section
    Sec. 16. (a) The form and manner of keeping the accounts of each zone shall be prescribed by the Board. (b) Each grantee shall make to the Board annually, and at such other times as it may prescribe, reports containing a full statement of all the operations, receipts, and expenditures, and such other information as the Board may require. (c) The Board shall make a report to Congress on the first day of each regular session containing a summary of the operation and fiscal condition of each zone and transmit therewith copies of the annual report of each grantee.

  2. Pub. L. 96–609 title II § 204 · 94 Stat. 3555

    Substituted · 19 U.S.C. § 81p(c)

    Pub. L. 96–609 substituted “by April 1 of each year” for “on the first day of each regular session”

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 96–609 substituted “by April 1 of each year” for “on the first day of each regular session”.

    Enacted provision · exact public law section
    SEC. 204. FOREIGN-TRADE ZONES BOARD REPORTS. Section 16(c) of the Act entitled “An Act to provide for the establishment, operation, and maintenance of foreign-trade zones in ports of entry of the United States, to expedite and encourage foreign commerce, and for other purposes”, approved June 18, 1934 (48 Stat. 1002; 19 U.S.C. 81p(c)), is amended by striking out “on the first day of each regular session” and inserting in lieu thereof “by April 1 of each year”.

  3. Congressional Reports Elimination Act of 1986

    Pub. L. 99–386 § 203(b)(1) · 100 Stat. 821

    Substituted · 19 U.S.C. § 81p(b)

    Pub. L. 99–386, § 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”

    Source evidence

    Code amendment note
    Subsec. (b). Pub. L. 99–386, § 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”.

    Enacted provision · exact public law section
    (1) striking out “containing a full statement of all the operations, receipts, and expenditures, and such other information as the Board may require” in subsection (b) and inserting in lieu thereof “on zone operations”; and

  4. Congressional Reports Elimination Act of 1986

    Pub. L. 99–386 § 203(b)(2) · 100 Stat. 821

    1. Added · 19 U.S.C. § 81p(c)

      Pub. L. 99–386, § 203(b)(2), added subsec. (c)

    2. Struck · 19 U.S.C. § 81p(c)

      Pub. L. 99–386, § 203(b)(2), 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

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 99–386, § 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.

    Enacted provision · exact public law section
    (2) striking out subsection (c) and inserting in lieu thereof the following: “(c) The Board shall make a report to Congress annually containing a summary of zone operations.”.

5 of 5 references resolved to an enrolled provision

Editorial Notes

Amendments1980–1986 · 2 rounds

1986

Subsec. (b). Pub. L. 99–386, § 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, § 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”.

Credits

1934–1986 · 3 acts
  1. 1934June 18, 1934, ch. 590, § 16, 48 Stat. 1002
  2. 1980Pub. L. 96–609, title II, § 204, , 94 Stat. 3561
  3. 1986Pub. L. 99–386, title II, § 203(b), , 100 Stat. 823.
Show as published

(June 18, 1934, ch. 590, § 16, 48 Stat. 1002; Pub. L. 96–609, title II, § 204, , 94 Stat. 3561; Pub. L. 99–386, title II, § 203(b), , 100 Stat. 823.)

Parsed from the official OLRC USLM XML in data/usc_all/usc19.xml · release point 119-108 · OLRC build 2026-09-09

USLM identifier /us/usc/t19/s81p