                        TITLE 19--CUSTOMS DUTIES
 
                     CHAPTER 1A--FOREIGN TRADE ZONES
 
Sec. 81o. Residents of zone


(a) Persons allowed to reside in zone

    No person shall be allowed to reside within the zone except Federal, 
State, or municipal officers or agents whose resident presence is deemed 
necessary by the Board.

(b) Rules and regulations for employees entering and leaving zone

    The Board shall prescribe rules and regulations regarding employees 
and other persons entering and leaving the zone. All rules and 
regulations concerning the protection of the revenue shall be approved 
by the Secretary of the Treasury.

(c) Exclusion from zone of goods or process of treatment

    The Board may at any time order the exclusion from the zone of any 
goods or process of treatment that in its judgment is detrimental to the 
public interest, health, or safety.

(d) Retail trade within zone

    No retail trade shall be conducted within the zone except under 
permits issued by the grantee and approved by the Board. Such permittees 
shall sell no goods except such domestic or duty-paid or duty-free goods 
as are brought into the zone from customs territory.

(e) Exemption from State and local ad valorem taxation of tangible 
        personal property

    Tangible personal property imported from outside the United States 
and held in a zone for the purpose of storage, sale, exhibition, 
repackaging, assembly, distribution, sorting, grading, cleaning, mixing, 
display, manufacturing, or processing, and tangible personal property 
produced in the United States and held in a zone for exportation, either 
in its original form or as altered by any of the above processes, shall 
be exempt from State and local ad valorem taxation.

(June 18, 1934, ch. 590, Sec. 15, 48 Stat. 1002; Pub. L. 98-573, title 
II, Sec. 231(b)(1), Oct. 30, 1984, 98 Stat. 2991.)


                               Amendments

    1984--Subsec. (e). Pub. L. 98-573 added subsec. (e).


                    Effective Date of 1984 Amendment

    Section 231(b)(2) of Pub. L. 98-573 provided that: ``The amendment 
made by paragraph (1) [amending this section] shall take effect on 
January 1, 1983.''
