yourstate.us
Home / United States / 28 U.S.C.
28 U.S.C. § 1340

Internal revenue; customs duties

United States · Title 28 — JUDICIARY AND JUDICIAL PROCEDURE · Status: effective

Courts & Civil ProcedureTaxation
Get this as JSONEmbed this
Cite this
Citation
28 U.S.C. § 1340, Internal revenue; customs duties, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/465192
Permanent ID
ys:prov:465192@1
SHA-256
8b50dc19149025ceb10d1d12198855969b238cb6e5d40a426ce091a24e600d96

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 96-417(S. 1654)1980-10-10
    Customs Courts Act of 1979
    House: no recorded tallySenate: no recorded tally