28 U.S.C. § 1340 — Internal revenue; customs duties
submitted 78 years ago by ch. 646 to r/title-28-JUDICIARY-AND-JUDICIAL-PROCEDURE · 38 words · no verdicts yet
This section addresses internal revenue. The detailed rules, conditions, exceptions, and procedures appear below.
The district* courts must 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.
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.
Source credit: (June 25, 1948, ch. 646, 62 Stat. 932; Pub. L. 96–417, title V, § 501(21), Oct. 10, 1980, 94 Stat. 1742.)
- 1948Enacted · Act of June 25, 1948, ch. 646 · 62 Stat. 932
- 1980Amended · Pub. L. 96-417 · 94 Stat. 1742
A history note hasn’t been published yet. The record shows enactment by ch. 646 on 1948-06-25.
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