1. U.S. Code
  2. title 16
  3. chapter 1
  4. subchapter L
  5. § 407d

View all text of Subchapter L [§ 407 - § 407h]

§ 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, § 1, 49 Stat. 1792.)

CITE AS: 16 USC 407d