U.S. Code » Title 16 » Chapter CHAPTER 1— NATIONAL PARKS, MILITARY PARKS, MONUMENTS, AND SEASHORES › Subchapter SUBCHAPTER L— CARLSBAD CAVERNS NATIONAL PARK

16 U.S.C. § 407d

Admission and guide fees exempt from tax

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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.