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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>
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| LegalText | 19 U.S.C. § 81p | Accounts and recordkeeping | us | united_states_code | code_section | 19 | CUSTOMS DUTIES | 1A | FOREIGN TRADE ZONES | 81p | 19 U.S.C. § 81p | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc19@119-100.zip | /us/usc/t19/s81p | data/legal/raw/us/code/title-19/usc19.xml | 5818cacc06a3a7e1df7eb59c945785c87fe6abe1a72a36f4092cd443d906e55e | c90da65eeb9b6895d254e48af923eedc3b1275c7e88d986eb56f934bfcdfdf5c | 1327573d4a9f8ba9788f7894b8b5367a80ae8fbb2506ae08302a7a82a82be781 | 2026-07-04 | official |
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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”.