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16 U.S.C. § 407d — Admission and guide fees exempt from tax

submitted 90 years ago by ch. 691 to r/title-16-CONSERVATION · 25 words · no verdicts yet

in plain englishAI-generated · not legal advice

Any fee charged to enter Carlsbad Caverns, or to hire a guide there, does not have to pay admission taxes.

This section exempts Carlsbad Caverns entrance and guide fees from taxes. Any fee charged for entering Carlsbad Caverns, and any fee charged for a guide's services there, is exempt from all taxes that would otherwise apply to admission charges.
the actual law source: uscode.house.gov ↗public domain

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.

Source credit: (June 22, 1936, ch. 691, § 1, 49 Stat. 1792.)

history & why it existsrecord from the source credit
  • 1936Enacted · Act of June 22, 1936, ch. 691 · 49 Stat. 1792

A history note hasn’t been published yet. The record shows enactment by ch. 691 on 1936-06-22.

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