                        TITLE 19--CUSTOMS DUTIES
 
                     CHAPTER 1A--FOREIGN TRADE ZONES
 
Sec. 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, Sec. 16, 48 Stat. 1002; Pub. L. 96-609, title 
II, Sec. 204, Dec. 28, 1980, 94 Stat. 3561; Pub. L. 99-386, title II, 
Sec. 203(b), Aug. 22, 1986, 100 Stat. 823.)


                               Amendments

    1986--Subsec. (b). Pub. L. 99-386, Sec. 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, Sec. 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''.
