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.
Structure US Code
CHAPTER 1— NATIONAL PARKS, MILITARY PARKS, MONUMENTS, AND SEASHORES
SUBCHAPTER L— CARLSBAD CAVERNS NATIONAL PARK
§ 407. Establishment; description of area
§ 407a. Administration, protection, and development
§ 407b. Applicability of Federal Power Act
§ 407d. Admission and guide fees exempt from tax
§ 407g. State right-of-way for park-type road; reconveyance of interest upon completion of road