{"data":{"id":"us/19-u.s.c.-81p","jurisdiction":"us","citation":"19 U.S.C. § 81p","heading":"Accounts and recordkeeping","body":"(a) Manner of keeping accountsThe form and manner of keeping the accounts of each zone shall be prescribed by the Board. (b) Annual report by granteeEach grantee shall make to the Board annually, and at such other times as it may prescribe, reports on zone operations. (c) Report to CongressThe Board shall make a report to Congress annually containing a summary of zone operations.","path":["Title 19—CUSTOMS DUTIES","CHAPTER 1A—FOREIGN TRADE ZONES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc19@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:57:37Z","sha256":"55e5824724d635b05ea9153f473fe6cdfb4df0eb8baf8050123cdc5d827967bb","source_id":"us","stale":false,"prev":"us/19-u.s.c.-81o","next":"us/19-u.s.c.-81q"},"notice":"GroundRules: Original legal text. Not legal advice."}