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Title 16 — Conservation

Chapter 22 — International Parks

§ 1111. Exemption from taxation

Statutory text

The Commission shall not be subject to Federal, State, or municipal taxation in the United States on any real or personal property held by it or on any gift, bequest, or devise to it of any personal or real property, or on its income, whether from governmental appropriations, admission fees, concessions, or donations.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. Roosevelt Campobello International Park Act

    Pub. L. 88–363 § 12 · 78 Stat. 299

    Enacted · 16 U.S.C. § 1111

    (Pub. L. 88–363, § 12, July 7, 1964, 78 Stat. 301.)

    Source evidence

    Code source credit
    (Pub. L. 88–363, § 12, July 7, 1964, 78 Stat. 301.)

    Enacted provision · exact public law section
    Sec. 12. The Commission shall not be subject, to Federal, State, or Taxation, exemption. municipal taxation in the United States on any real or personal property held by it or on any gift, request, or devise to it of any personal or real property, or on its income, whether from governmental appropriations, admission fees, concessions, or donations.

1 of 1 references resolved to an enrolled provision

Credits

(Pub. L. 88–363, § 12, , 78 Stat. 301.)

Parsed from the official OLRC USLM XML in data/usc_all/usc16.xml · release point 119-108 · OLRC build 2026-07-16

USLM identifier /us/usc/t16/s1111