16 USC § 365 - Taxation, under State laws

---
identifier: "/us/usc/t16/s365"
source: "usc"
legal_status: "official_prima_facie"
title: "16 USC § 365 - Taxation, under State laws"
title_number: 16
title_name: "CONSERVATION"
section_number: "365"
section_name: "Taxation, under State laws"
chapter_number: 1
chapter_name: "NATIONAL PARKS, MILITARY PARKS, MONUMENTS, AND SEASHORES"
subchapter_number: "XL"
subchapter_name: "HOT SPRINGS NATIONAL PARK"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Mar. 3, 1891, ch. 533, § 5, 26 Stat. 844; Mar. 4, 1921, ch. 161, § 1, 41 Stat. 1407.)"
---


# § 365. Taxation, under State laws

The consent of the United States is given for the taxation, under the authority of the laws of the State of Arkansas applicable to the equal taxation of personal property in that State, as personal property of all structures and other property in private ownership on the Hot Springs National Park.

---

**Source Credit**: (Mar. 3, 1891, ch. 533, § 5, 26 Stat. 844; Mar. 4, 1921, ch. 161, § 1, 41 Stat. 1407.)

## Statutory Notes and Related Subsidiaries

### Change of Name

“Hot Springs National Park” substituted in text for “Hot Springs Reservation” pursuant to act .