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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

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain

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.)

history & why it existsrecord from the source credit
  • 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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