19 USC § 81p - Accounts and recordkeeping

---
identifier: "/us/usc/t19/s81p"
source: "usc"
legal_status: "official_prima_facie"
title: "19 USC § 81p - Accounts and recordkeeping"
title_number: 19
title_name: "CUSTOMS DUTIES"
section_number: "81p"
section_name: "Accounts and recordkeeping"
chapter_number: 1
chapter_name: "FOREIGN TRADE ZONES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(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.)"
---


# § 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.

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**Source Credit**: (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). , 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). , 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).  substituted “by April 1 of each year” for “on the first day of each regular session”.