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US Code · Through Public Law 119-103 (09/02/2026)

16 U.S.C. § 407d: Admission and guide fees exempt from tax

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Where this section sits in the code
  1. Title 16—CONSERVATION
  2. CHAPTER 1—NATIONAL PARKS, MILITARY PARKS, MONUMENTS, AND SEASHORES

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.

Collected 2026-09-10T05:56:44Z. Source file · JSON

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