16 USC § 407d - Admission and guide fees exempt from tax

---
identifier: "/us/usc/t16/s407d"
source: "usc"
legal_status: "official_prima_facie"
title: "16 USC § 407d - Admission and guide fees exempt from tax"
title_number: 16
title_name: "CONSERVATION"
section_number: "407d"
section_name: "Admission and guide fees exempt from tax"
chapter_number: 1
chapter_name: "NATIONAL PARKS, MILITARY PARKS, MONUMENTS, AND SEASHORES"
subchapter_number: "L"
subchapter_name: "CARLSBAD CAVERNS NATIONAL PARK"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(June 22, 1936, ch. 691, § 1, 49 Stat. 1792.)"
---


# § 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.

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**Source Credit**: (June 22, 1936, ch. 691, § 1, 49 Stat. 1792.)

## Editorial Notes

### Codification

, , amended , , which had been classified to this section of the Code, “by striking out that part thereof” upon which this section was based. Said act , however, made no mention of act , which reenacted those same provisions. Such act , was made effective on, and applicable only with respect to the period beginning with, , by section 550(a) thereof.