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16 U.S.C. § 407d

Admission and guide fees exempt from tax

United States · Title 16 — CONSERVATION · Status: effective

Taxation
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16 U.S.C. § 407d, Admission and guide fees exempt from tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/443595
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Full 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

We haven't linked the enacting public law for this provision yet. That means it is missing from our records, not that no law enacted it.