2017 US Code
Title 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

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Citation 16 U.S.C. § 407d (2017)
Section Name §407d. Admission and guide fees exempt from tax
Section Text

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.

Source Credit

(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.

Publication Title United States Code, 2012 Edition, Supplement 5, Title 16 - CONSERVATION
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 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
Contains section 407d
Date 2017
Laws In Effect As Of Date January 12, 2018
Positive Law No
Disposition standard
Statutes at Large References 49 Stat. 1792, 207
55 Stat. 710
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