Code of Federal Regulations (alpha)

CFR /  Title 15  /  Part 400  /  Sec. 400.16 Exemption from state and local ad valorem taxation

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.