Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 630.0011

630.0011 Foreign Trade Zones. While section 81(o), subsection (e) of Title 19 of the United States Code Annotated (Customs Code) exempts tangible personal property from state and local ad valorem taxation when held for certain purposes in a foreign trade zone, it does not apply to property that is imported for use (for manufacturing and like uses) within a foreign trade zone. C 1/12/1999.