§ 1528. Taxes not to be construed as duties
320 words·~1 min read·
/usc/title-19/section-1528A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
No tax or other charge imposed by or pursuant to any law of the United States shall be construed to be a customs duty for the purpose of any statute relating to the customs revenue, unless the law imposing such tax or charge designates it as a customs duty or contains a provision to the effect that it shall be treated as a duty imposed under the customs laws. Nothing in this section shall be construed to limit or restrict the jurisdiction of the United States Court of International Trade or the United States Court of Appeals for the Federal Circuit.
(June 17, 1930, ch. 497, title IV, § 528, as added June 25, 1938, ch. 679, § 20, 52 Stat. 1087; amended Pub. L. 96–417, title VI, § 601(8), Oct. 10, 1980, 94 Stat. 1744; Pub. L. 97–164, title I, § 163(a)(3), Apr. 2, 1982, 96 Stat. 49.)
Connections3 cite this · traces to 3
Cited by 3 sections
statutes-at-large
- Public Law 97–164To establish a United States Court of Appeals for the Federal Circuit, to establish a United States Claims Court, and for other purposes
- Public Law 96–417To improve the Federal judicial machinery by clarifying and revising certain provisions of title 28, United States Code, relating to the judiciary and judicial review of international trade matters, and for other purposes
statute-compilations
11 references not yet in our index
- June 17, 1930, ch. 497
- June 25, 1938, ch. 679, § 20
- 52 Stat. 1087
- Pub. L. 96–417, title VI, § 601(8)
- 94 Stat. 1744
- Pub. L. 97–164, title I, § 163(a)(3)
- 96 Stat. 49
- Pub. L. 97–164
- Pub. L. 96–417
- section 402 of Pub. L. 97–164
- section 701(a) of Pub. L. 96–417
Citation graph
cites case law
§ 1528
Taxes not to be construed as duties
Stat.×2
Stat. Comp.×1
ActJune 17, 1930, ch. 497
ActJune 25, 1938, ch. 679, § 20
Stat.52 Stat. 1087
Pub. L.Pub. L. 96–417, title VI, § 601(8)
Stat.94 Stat. 1744
Cites 14 · showing 8Cited by 3 across 2 sources