2011 US Code
Title 16 - Conservation
Chapter 1 - NATIONAL PARKS, MILITARY PARKS, MONUMENTS, AND SEASHORES (§§ 1 - 460zzz-7)
Subchapter L - CARLSBAD CAVERNS NATIONAL PARK (§§ 407 - 407h)
Section 407d - Admission and guide fees exempt from tax

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Metadata
Publication TitleUnited States Code, 2006 Edition, Supplement 5, Title 16 - CONSERVATION
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 16 - CONSERVATION
CHAPTER 1 - NATIONAL PARKS, MILITARY PARKS, MONUMENTS, AND SEASHORES
SUBCHAPTER L - CARLSBAD CAVERNS NATIONAL PARK
Sec. 407d - Admission and guide fees exempt from tax
Containssection 407d
Date2011
Laws in Effect as of DateJanuary 3, 2012
Positive LawNo
Dispositionstandard
Source CreditJune 22, 1936, ch. 691, §1, 49 Stat. 1792.
Statutes at Large References49 Stat. 1792, 207
55 Stat. 710

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16 USC § 407d (2011)
§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.)

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.

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