---
kind: "section"
citation: "16 U.S.C. § 403h–1"
title: "16"
title_heading: "Conservation"
number: "403h–1"
heading: "Acceptance of jurisdiction by United States; saving provisions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/16/403h-1"
units:
  - "Chapter 1 — National Parks, Military Parks, Monuments, and Seashores"
  - "Subchapter XLVI — Shenandoah National Park and Great Smoky Mountains National Park"
---

# §403h–1. Acceptance of jurisdiction by United States; saving provisions


Sole and exclusive jurisdiction is assumed by the United States over certain lands within the [States](/usc/16/544.md?p=r) of North Carolina and Tennessee as may be acquired for the Great Smoky Mountains National [Park](/usc/16/410r–5.md?p=c-3), saving, however, to the [State](/usc/16/590q.md?p=a) of North Carolina and to the [State](/usc/16/590q.md?p=a) of Tennessee, respectively, the right to serve civil or criminal process within the limits of the [area](/usc/16/539m–1.md?p=1-A) ceded by such [State](/usc/16/590q.md?p=a) in suits or prosecutions for or on account of any rights acquired, obligations incurred, or crimes committed in such [State](/usc/16/590q.md?p=a) outside of said [park](/usc/16/410r–5.md?p=c-3); and saving further to each such [State](/usc/16/590q.md?p=a) the right to tax [persons](/usc/16/450rr–1.md?p=b) and corporations, their franchises and property on the lands included in such ceded [area](/usc/16/539m–1.md?p=1-A); and saving also to the [persons](/usc/16/450rr–1.md?p=b) residing in said [park](/usc/16/410r–5.md?p=c-3) now, or hereafter, the right to vote at all elections held within the county in which they reside; and saving further to each such [State](/usc/16/590q.md?p=a) the right to tax sales in such ceded [area](/usc/16/539m–1.md?p=1-A) of gasoline and other motor-vehicle fuels and oil for use in motor vehicles. Nothing in this section shall be construed as a consent by the United States to the taxation by the [States](/usc/16/544.md?p=r) of such sales for the exclusive use of the United States.


## Source credit

(Apr. 29, 1942, ch. 264, § 1, 56 Stat. 258.)

## Notes

### Editorial Notes

### Codification

A provision accepting the act of the North Carolina Legislature and the act of the Tennessee Legislature which ceded to the United States exclusive jurisdiction over the territory referred to in this section has been omitted as executed.