§ 1340. Internal revenue; customs duties
275 words·~1 min read·
/usc/title-28/section-1340A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The district courts shall have original jurisdiction of any civil action arising under any Act of Congress providing for internal revenue, or revenue from imports or tonnage except matters within the jurisdiction of the Court of International Trade.
(June 25, 1948, ch. 646, 62 Stat. 932; Pub. L. 96–417, title V, § 501(21), Oct. 10, 1980, 94 Stat. 1742.)
Historical and Revision Notes
Based on title 28, U.S.C., 1940 ed., § 41(5) (Mar. 3, 1911, ch. 231, § 24, par. 5, 36 Stat. 1092; Mar. 2, 1929, ch. 488, § 1, 45 Stat. 1475).
Words “Customs Court” were substituted for “Court of Customs and Patent Appeals.” Section 41(5) of title 28, U.S.C., 1940 ed., is based on the Judicial Code of 1911. At that time the only court, other than the district courts, having jurisdiction of customs cases, was the Court of Customs Appeals which became the Court of Customs and Patent Appeals in 1929. The Customs Court was created in 1926 as a court of original jurisdiction over customs cases. (See reviser’s note preceding section 251 of this title.)
Words “any civil action” were substituted for “all cases” in view of Rule 2 of the Federal Rules of Civil Procedure.
Changes were made in phraseology.
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- June 25, 1948, ch. 646
- 62 Stat. 932
- Pub. L. 96–417, title V, § 501(21)
- 94 Stat. 1742
- Mar. 3, 1911, ch. 231, § 24
- 36 Stat. 1092
- Mar. 2, 1929, ch. 488, § 1
- 45 Stat. 1475
- Pub. L. 96–417
- section 701(a) of Pub. L. 96–417
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§ 1340
Internal revenue; customs duties
IRM×6
U.S.C.×1
ActJune 25, 1948, ch. 646
Stat.62 Stat. 932
Pub. L.Pub. L. 96–417, title V, § 501(21)
Stat.94 Stat. 1742
ActMar. 3, 1911, ch. 231, § 24
Cites 12 · showing 7Cited by 7 across 2 sources