[Code of Federal Regulations] [Title 19, Volume 2] [Revised as of April 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 19CFR141.37] [Page 14] TITLE 19--CUSTOMS DUTIES CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY PART 141--ENTRY OF MERCHANDISE--Table of Contents Subpart C--Powers of Attorney Sec. 141.37 Additional requirements for nonresident corporations. If a nonresident corporation has not qualified to conduct business under state law in the state in which Customs district the agent is empowered to perform the delegated authority, the power of attorney shall be supported by documentation establishing the authority of the grantor designated to execute the power of attorney on behalf of the corporation. [T.D. 84-93, 49 FR 17754, Apr. 25, 1984]