United States Code · Section

§ 407d — Admission And Guide Fees Exempt From Tax

16 U.S.C. § 407d

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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.

16 U.S.C. § 407c 16 U.S.C. § 407e

Implementing Regulations

No implementing regulations found.