FEDERAL · 16 U.S.C. · Chapter SUBCHAPTER L—CARLSBAD CAVERNS NATIONAL PARK
Admission and guide fees exempt from tax
16 U.S.C. § 407d
Title16 — Conservation
ChapterSUBCHAPTER L—CARLSBAD CAVERNS NATIONAL PARK
This text of 16 U.S.C. § 407d (Admission and guide fees exempt from tax) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
16 U.S.C. § 407d.
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.
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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.
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Bluebook (online)
16 U.S.C. § 407d, Counsel Stack Legal Research, https://law.counselstack.com/usc/16/407d.