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28 U.S.C. § 1340

Title 28Chapter 85Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →
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§ 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.

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