16 U.S. Code § 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, § 1,49 Stat. 1792.)

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.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

16 USCDescription of ChangeSession YearPublic LawStatutes at Large


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