16-U.S.C.-407D
§407D – Admission and Guide Fees Exempt From Tax
Pathway
Title 16 > Chapter 1 > Subchapter L > Section 407d
Details
- Reference: Section 407d
- Legend: §407D – Admission and Guide Fees Exempt From Tax
- USCode Year: 2013
Provision Content
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.)
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 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.
U.S. Encyclopedia of Law Coverage
16-U.S.C.-81E in the Legal Encyclopedia: Conservation
In this entry about 16-U.S.C.-81E, find legal reference material, bibliographies and premiere content related to conservation in the American Encyclopedia of Law, presenting a comprehensive view of the United States conservation-specific issues, written by authorities in the field.
16-U.S.C.-81M in the Legal Encyclopedia: Parks
In this entry about 16-U.S.C.-81M, find legal reference material, bibliographies and premiere content related to parks in the American Encyclopedia of Law, presenting a comprehensive view of the United States parks-specific issues, written by authorities in the field.
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