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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| type | title | description | jurisdiction | corpus | kind | title_number | title_name | chapter_number | chapter_name | section | citation | status | release_point | release_date | source | source_url | source_identifier | source_file | source_hash | raw_snapshot_hash | text_hash | retrieved_at | confidence | tags | ||
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| LegalText | 28 U.S.C. § 1340 | Internal revenue; customs duties | us | united_states_code | code_section | 28 | JUDICIARY AND JUDICIAL PROCEDURE | 85 | DISTRICT COURTS; JURISDICTION | 1340 | 28 U.S.C. § 1340 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc28@119-100.zip | /us/usc/t28/s1340 | data/legal/raw/us/code/title-28/usc28.xml | 429c7da7725f42d5abc93070884b4b594511df4bcbc4b4a64f47837fe82a8349 | 3390f867a2c02f5d0c496269da780795fe19663a090a3040c64a9ee0a541cdcf | 4b8eaade5aebce50b9f672d4163914e0fa5be1488ef81fcaace89484c88b791b | 2026-07-04 | official |
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28 U.S.C. § 1340 - Internal revenue; customs duties
Text
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.)
Notes
Historical and Revision NotesBased 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.
Editorial Notes
Amendments1980—Pub. L. 96–417 redesignated the Customs Court as the Court of International Trade.
Statutory Notes and Related Subsidiaries
Effective Date of 1980 AmendmentAmendment 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.