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19 U.S.C. 81p: Accounts and recordkeepingText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 19-CUSTOMS DUTIESCHAPTER 1A-FOREIGN TRADE ZONES
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§81p. Accounts and recordkeeping

(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 .)

Editorial Notes

Amendments

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”.