19 U.S.C. § 1528 — Taxes not to be construed as duties
submitted 96 years ago by ch. 497 to r/title-19-CUSTOMS-DUTIES · 101 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
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.
Source credit: (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.)
- 1930Enacted · Act of June 17, 1930, ch. 497 · 52 Stat. 1087
- 1980Amended · Pub. L. 96-417 · 94 Stat. 1744
- 1982Amended · Pub. L. 97-164 · 96 Stat. 49
A history note hasn’t been published yet. The record shows enactment by ch. 497 on 1930-06-17.
all 0 arguments · sorted by: best
no arguments yet — make the first case