§ 407d. — Admission and guide fees exempt from tax.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 16USC407d]
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
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, Sec. 1, 49 Stat. 1792.)
Codification
Act Sept. 20, 1941, ch. 412, title V, Sec. 541(c), 55 Stat. 710,
amended act May 9, 1935, ch. 101, Sec. 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.
