28 U.S.C. § 1340
Title 28
Chapter 85
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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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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