Title 16 › Chapter 1— NATIONAL PARKS, MILITARY PARKS, MONUMENTS, AND SEASHORES › Subchapter XLVI— SHENANDOAH NATIONAL PARK AND GREAT SMOKY MOUNTAINS NATIONAL PARK › § 403h–1
The United States takes sole control of lands in North Carolina and Tennessee given for the Great Smoky Mountains National Park. Each state may still serve civil or criminal papers inside those lands for cases tied to rights, obligations, or crimes that happened in the state outside the park, and people living there keep the right to vote in their county. Each state may tax people and corporations (including franchises and property) and sales there of gasoline, other vehicle fuels, and oil. The U.S. does not consent to state taxes on fuel sold for the exclusive use of the federal government.
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Conservation, Source: USLM XML via OLRC
Legislative History
Reference
Citation
16 U.S.C. § 403h–1
Title 16, Conservation
Last Updated
Apr 5, 2026
Release point: 119-73not60