Title 16 — Conservation
Chapter 1 — National Parks, Military Parks, Monuments, and Seashores
§ 407d. Admission and guide fees exempt from tax
Statutory 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.
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.
Pub. L. 74–691 § 1 · 49 Stat. 866
Enacted · 16 U.S.C. § 407d
(June 22, 1936, ch. 691, § 1, 49 Stat. 1792.)
Source evidence
Code source credit
(June 22, 1936, ch. 691, § 1, 49 Stat. 1792.)
0 of 1 references resolved to an enrolled provision · 1 partial
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 , 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.
Credits
(June 22, 1936, ch. 691, § 1, 49 Stat. 1792.)