Title 16 — ConservationRelease 119-73
§407d Admission and guide fees exempt from tax
Title 16 › Chapter CHAPTER 1— - NATIONAL PARKS, MILITARY PARKS, MONUMENTS, AND SEASHORES › Subchapter SUBCHAPTER L— - CARLSBAD CAVERNS NATIONAL PARK › § 407d
Full Legal Text
Title 16, §407d
Conservation — Source: USLM XML via OLRC
Any admission fee charged for entrance to Carlsbad Caverns and any fee charged for guide service therein shall be exempt from all taxes on admissions.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Codification Act Sept. 20, 1941, ch. 412, title V, § 541(c), 55 Stat. 710, amended act
May 9, 1935, ch. 101, § 1, 49 Stat. 207, which had been classified to this section of the Code, “by striking out that part thereof” upon which this section was based. Said act Sept. 20, 1941, however, made no mention of act
June 22, 1936, which reenacted those same provisions. Such act Sept. 20, 1941, was made effective on, and applicable only with respect to the period beginning with, Oct. 1, 1941, by section 550(a) thereof.
Reference
Citations & Metadata
Citation
16 U.S.C. § 407d
Title 16 — Conservation
Last Updated
Apr 6, 2026
Release point: 119-73