Any person making a declaration that secondhand items being imported by him are for his personal use shall have the items delivered to him without payment of the tax.
History: 1965, PL 9-8; 1967, PL 10-24.
Exemption for items imported for personal use
A.S.C.A. § 11.1105 — under Secondhand Imported Items Tax.
A.S.C.A. § 11.1105