{"data":{"id":"us/28-u.s.c.-1340","jurisdiction":"us","citation":"28 U.S.C. § 1340","heading":"Internal revenue; customs duties","body":"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.","path":["Title 28—JUDICIARY AND JUDICIAL PROCEDURE","CHAPTER 85—DISTRICT COURTS; JURISDICTION"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc28@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:31Z","sha256":"8b50dc19149025ceb10d1d12198855969b238cb6e5d40a426ce091a24e600d96","source_id":"us","stale":true,"prev":"us/28-u.s.c.-1339","next":"us/28-u.s.c.-1341"},"notice":"GroundRules: Original legal text. Not legal advice."}