27.1019 Release of imports.

Cite as [A.S.C.A. § 27.1019]

(a) Except as otherwise provided in this section, no imports may be released from the custody of the Treasurer until all excise taxes and charges that may become due before delivery have been paid to the Treasurer, and the agent of the vessel has authorized delivery.

(b) Bulk petroleum products may be released before the payment of the excise taxes and charges if the importer is a “Petroleum Supplier” under the terms of a permit and agreement executed between the government and the petroleum terminal operator and has a valid operating agreement setting forth the time limits for payment and penalties for delinquent payment..

History: 1963, PL 8-1;amd 1974, PL 13-46; amd 1987, PL 20-29 § 14; 2008, PL 30-36.

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Amendments: 1974 Substituted references to excise taxes for references to duties throughout section. Subsection (b): added “taxable” before the word “imports”.

1987 Substituted references to “Port Director” and his authority to “Treasurer” throughout section. Subsection (a): replaced “possession” by “custody”; deleted “or aircraft” after “the vessel”.