---
kind: "section"
citation: "16 U.S.C. § 365"
title: "16"
title_heading: "Conservation"
number: "365"
heading: "Taxation, under State laws"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/16/365"
units:
  - "Chapter 1 — National Parks, Military Parks, Monuments, and Seashores"
  - "Subchapter XL — Hot Springs National Park"
---

# §365. Taxation, under State laws


The consent of the United States is given for the taxation, under the authority of the laws of the [State](/usc/16/590q.md?p=a) of Arkansas applicable to the equal taxation of personal property in that [State](/usc/16/590q.md?p=a), as personal property of all structures and other property in private ownership on the Hot Springs National [Park](/usc/16/410r–5.md?p=c-3).


## Source credit

(Mar. 3, 1891, ch. 533, § 5, 26 Stat. 844; Mar. 4, 1921, ch. 161, § 1, 41 Stat. 1407.)

## Notes

### Statutory Notes and Related Subsidiaries

### Change of Name

“Hot Springs National Park” substituted in text for “Hot Springs Reservation” pursuant to act Mar. 4, 1921.