28 U.S.C. § 1340 - Internal revenue; customs duties

• Cite as: 28 U.S.C. § 1340

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.

Cite as 28 U.S.C. § 1340

Source: June 25, 1948, ch. 646, 62 Stat. 932; Pub. L. 96-417, title V, §501(21), Oct. 10, 1980, 94 Stat. 1742.

Notes from the Office of Law Revision Counsel

current through 5/22/2023

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.)