FEDERAL · 16 U.S.C. · Chapter 1
Admission and guide fees exempt from tax
Current through Pub. L. 119-102
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.
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16 U.S.C. § 407d (Admission and guide fees exempt from tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Source Credit
History
(June 22, 1936, ch. 691, §1, 49 Stat. 1792.)
Editorial Notes
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.
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.