§ 141.31. General requirements and definitions.
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/us/cfr/t19/s§ 141.31·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Limited or general power of attorney. A power of attorney may be executed for the transaction by an agent or attorney of a specified part or all the Customs business of the principal.
(b)\[Reserved\]
(c)Minor agents. A power of attorney to a minor shall not be accepted.
(d)Definitions of resident and nonresident. For the purposes of this subpart, "resident" means an individual who resides within, or a partnership one or more of whose partners reside within, the Customs territory of the United States or the Virgin Islands of the United States, or a corporation incorporated in any jurisdiction within the Customs territory of the United States or in the Virgin Islands of the United States. A "nonresident" means an individual, partnership, or corporation not meeting the definition of "resident." \[T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 84-93, 49 FR 17754, Apr. 25, 1984\]
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§ 141.31
General requirements and definitions.
Fed. Reg.×2
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