Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-19/chapter-1a/section-81p.md

@@ -0,0 +1,45 @@
+---
+type: "LegalText"
+title: "19 U.S.C. § 81p"
+description: "Accounts and recordkeeping"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 19
+title_name: "CUSTOMS DUTIES"
+chapter_number: "1A"
+chapter_name: "FOREIGN TRADE ZONES"
+section: "81p"
+citation: "19 U.S.C. § 81p"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc19@119-100.zip"
+source_identifier: "/us/usc/t19/s81p"
+source_file: "data/legal/raw/us/code/title-19/usc19.xml"
+source_hash: "5818cacc06a3a7e1df7eb59c945785c87fe6abe1a72a36f4092cd443d906e55e"
+raw_snapshot_hash: "c90da65eeb9b6895d254e48af923eedc3b1275c7e88d986eb56f934bfcdfdf5c"
+text_hash: "1327573d4a9f8ba9788f7894b8b5367a80ae8fbb2506ae08302a7a82a82be781"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 19 U.S.C. § 81p - Accounts and recordkeeping
+
+## 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.
+
+(June 18, 1934, ch. 590, § 16, 48 Stat. 1002; Pub. L. 96–609, title II, § 204, Dec. 28, 1980, 94 Stat. 3561; Pub. L. 99–386, title II, § 203(b), Aug. 22, 1986, 100 Stat. 823.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1986—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”.