Statute · United States Code
28 U.S.C. § 1340 — Internal revenue; customs duties
28 U.S.C. § 1340
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- bankruptcy
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.
Citator
28 U.S.C. § 1340 — Internal revenue; customs duties is in force in the current edition of the Code, and nothing recorded condemns it.
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.