2015 US Code
Title 28 - Judiciary and Judicial Procedure (Sections 1 - 5001)
Part IV - Jurisdiction and Venue (Sections 1251 - 1631)
Chapter 85 - District Courts; Jurisdiction (Sections 1330 - 1369)
Sec. 1340 - Internal revenue; customs duties

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 3, Title 28 - JUDICIARY AND JUDICIAL PROCEDURE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 28 - JUDICIARY AND JUDICIAL PROCEDURE
PART IV - JURISDICTION AND VENUE
CHAPTER 85 - DISTRICT COURTS; JURISDICTION
Sec. 1340 - Internal revenue; customs duties
Containssection 1340
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawYes
Dispositionstandard
Source CreditJune 25, 1948, ch. 646, 62 Stat. 932; Pub. L. 96-417, title V, §501(21), Oct. 10, 1980, 94 Stat. 1742.
Statutes at Large References36 Stat. 1092
45 Stat. 1475
62 Stat. 932
94 Stat. 1742
Public and Private LawsPublic Law 96-417

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28 U.S.C. § 1340 (2015)
§1340. Internal revenue; customs duties

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.

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

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.)

Words "any civil action" were substituted for "all cases" in view of Rule 2 of the Federal Rules of Civil Procedure.

Changes were made in phraseology.

AMENDMENTS

1980—Pub. L. 96–417 redesignated the Customs Court as the Court of International Trade.

EFFECTIVE DATE OF 1980 AMENDMENT

Amendment by Pub. L. 96–417 effective Nov. 1, 1980, and applicable with respect to civil actions pending on or commenced on or after such date, see section 701(a) of Pub. L. 96–417, set out as a note under section 251 of this title.

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