16 USC 365: Taxation, under State laws
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*Public Law 119-60 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

16 USC 365: Taxation, under State laws Text contains those laws in effect on January 7, 2026
From Title 16-CONSERVATIONCHAPTER 1-NATIONAL PARKS, MILITARY PARKS, MONUMENTS, AND SEASHORESSUBCHAPTER XL-HOT SPRINGS NATIONAL PARK
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§365. Taxation, under State laws

The consent of the United States is given for the taxation, under the authority of the laws of the State of Arkansas applicable to the equal taxation of personal property in that State, as personal property of all structures and other property in private ownership on the Hot Springs National Park.

(Mar. 3, 1891, ch. 533, §5, 26 Stat. 844 ; Mar. 4, 1921, ch. 161, §1, 41 Stat. 1407 .)


Statutory Notes and Related Subsidiaries

Change of Name

"Hot Springs National Park" substituted in text for "Hot Springs Reservation" pursuant to act Mar. 4, 1921.