16 U.S.C. § 407d (2024)
This is the official text of 16 U.S.C. § 407d (2024), part of Federal (US Code)’s United States Code — the codified general and permanent federal statutes of the United States, organized into more than 50 numbered titles by subject.
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Admission and guide fees exempt from tax
Official statutory 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.
(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.
(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.
Status: in_force · Read it on the official government site
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