
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 16USC407d]

 
                         TITLE 16--CONSERVATION
 
   CHAPTER 1--NATIONAL PARKS, MILITARY PARKS, MONUMENTS, AND SEASHORES
 
              SUBCHAPTER L--CARLSBAD CAVERNS NATIONAL PARK
 
Sec. 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, Sec. 1, 49 Stat. 1792.)

                          Codification

    Act Sept. 20, 1941, ch. 412, title V, Sec. 541(c), 55 Stat. 710, 
amended act May 9, 1935, ch. 101, Sec. 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 Sept. 20, 1941, 
however, made no mention of act June 22, 1936, which reenacted those 
same provisions. Such act Sept. 20, 1941, was made effective on, and 
applicable only with respect to the period beginning with, Oct. 1, 1941, 
by section 550(a) thereof.
