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16 U.S.C. 407d: Admission and guide fees exempt from taxText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 16-CONSERVATIONCHAPTER 1-NATIONAL PARKS, MILITARY PARKS, MONUMENTS, AND SEASHORES
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§407d. Admission and guide fees exempt from tax

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.

( June 22, 1936, ch. 691, § 1 , 49 Stat. 1792 .)

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.