Fabio
76b8ec33a7
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>
46 lines
2.2 KiB
Markdown
46 lines
2.2 KiB
Markdown
---
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type: "LegalText"
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title: "19 U.S.C. § 81p"
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description: "Accounts and recordkeeping"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 19
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title_name: "CUSTOMS DUTIES"
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chapter_number: "1A"
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chapter_name: "FOREIGN TRADE ZONES"
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section: "81p"
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citation: "19 U.S.C. § 81p"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc19@119-100.zip"
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source_identifier: "/us/usc/t19/s81p"
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source_file: "data/legal/raw/us/code/title-19/usc19.xml"
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source_hash: "5818cacc06a3a7e1df7eb59c945785c87fe6abe1a72a36f4092cd443d906e55e"
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raw_snapshot_hash: "c90da65eeb9b6895d254e48af923eedc3b1275c7e88d986eb56f934bfcdfdf5c"
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text_hash: "1327573d4a9f8ba9788f7894b8b5367a80ae8fbb2506ae08302a7a82a82be781"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 19 U.S.C. § 81p - Accounts and recordkeeping
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## Text
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(a) Manner of keeping accounts The form and manner of keeping the accounts of each zone shall be prescribed by the Board.
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(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.
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(c) Report to Congress The Board shall make a report to Congress annually containing a summary of zone operations.
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(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.)
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## Notes
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Editorial Notes
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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”.
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