Public Law 119-73 (01/23/2026)

16 U.S.C. § 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, § 149 Stat. 1792(, .)

Editorial Notes

Codification

Act Sept. 20, 1941, ch. 412, title V, § 541(c)55 Stat. 710act May 9, 1935, ch. 101, § 149 Stat. 207, , amended , , which had been classified to this section of the Code, “by striking out that part thereof” upon which this section was based. Said act , however, made no mention of act , which reenacted those same provisions. Such act , was made effective on, and applicable only with respect to the period beginning with, , by section 550(a) thereof.