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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 16 U.S.C. § 407d | Admission and guide fees exempt from tax | us | united_states_code | code_section | 16 | CONSERVATION | 1 | NATIONAL PARKS, MILITARY PARKS, MONUMENTS, AND SEASHORES | 407d | 16 U.S.C. § 407d | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc16@119-100.zip | /us/usc/t16/s407d | data/legal/raw/us/code/title-16/usc16.xml | adf7c1ca725bfbd3ea42e32e904c5e941675bed5aa4c3e99d33c408d9036cbbf | 7be8950da5a93cac7c98e4576ce00340f2aba5e8e46d29915382c203c421d503 | d886f5323c81e81fdfe6e268dac717256505e7230ffd6931b8c62708a90a91df | 2026-07-04 | official |
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16 U.S.C. § 407d - Admission and guide fees exempt from tax
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.
(June 22, 1936, ch. 691, § 1, 49 Stat. 1792.)
Notes
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 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.