Admission and guide fees exempt from tax
16 U.S.C. § 407d
in effectAny admission fee charged for entrance to Carlsbad Caverns and any fee charged for guide service therein shall be exempt from all taxes on admissions.
Source: OLRC USLMURL: https://uscode.house.gov/download/releasepoints/us/pl/119/95/xml_usc16@119-95.zipFetched: 6/3/2026
