June 25, 1948, ch. 646 62 Stat. 964 May 24, 1949, ch. 139, § 111 63 Stat. 105 Aug. 28, 1954, ch. 1033 68 Stat. 890 Pub. L. 85–508, § 12(p)72 Stat. 349 Pub. L. 94–455, title XIII, § 1306(b)(8)90 Stat. 1719 Pub. L. 95–598, title II, § 24992 Stat. 2672 Pub. L. 98–417, title I, § 10698 Stat. 1597 Pub. L. 100–449, title IV, § 402(c)102 Stat. 1884 Pub. L. 100–670, title I, § 107(b)102 Stat. 3984 Pub. L. 103–182, title IV, § 414(b)107 Stat. 2147 Pub. L. 111–148, title VII, § 7002(c)(2)124 Stat. 816 Pub. L. 116–113, title IV, § 423(b)134 Stat. 66 (, ; , ; , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , .)
Amendment of Section
section 501(c) of Pub. L. 100–449For termination of amendment by , see Effective and Termination Dates of 1988 Amendment note below.
Historical and Revision Notes
Act1948
Mar. 3, 1911, ch. 231, § 274d June 14, 1934, ch. 512 48 Stat. 955 Aug. 30, 1935, ch. 829, § 405 49 Stat. 1027 Based on title 28, U.S.C., 1940 ed., § 400 (, as added , ; , ).
section 400 of title 28section 2202 of this titleThis section is based on the first paragraph of , U.S.C., 1940 ed. Other provisions of such section are incorporated in .
Great Lakes Dredge & Dock Co. v. HuffmanSpector Motor Service v. McLaughlinsection 1341 of this titleWhile this section does not exclude declaratory judgments with respect to State taxes, such suits will not ordinarily be entertained in the courts of the United States where State law makes provision for payment under protest and recovery back or otherwise affords adequate remedy in the State courts. See , La. 1943, 63 S.Ct. 1070, 319 U.S. 293, 87 L.Ed. 1407. See also , Conn. 1944, 65 S.Ct. 152, 323 U.S. 101, 89 L.Ed. 101. See also forbidding district courts to restrain enforcements of State taxes where State courts afford plain, speedy, and efficient remedy.
Changes were made in phraseology.
Act1949
section 2201 of title 28Section corrects a typographical error in , U.S.C.
Editorial Notes
References in Text
section 7428 of Title 26Section 7428 of the Internal Revenue Code of 1986, referred to in subsec. (a), is classified to , Internal Revenue Code.
section 1516a(f)(9) of Title 19Section 516A(f)(9) of the Tariff Act of 1930, referred to in subsec. (a), is classified to , Customs Duties.
Sections 505 and 512 of the Federal Food, Drug, and Cosmetic Act, referred to in subsec. (b), are classified to sections 355 and 360b, respectively, of Title 21, Food and Drugs.
section 262 of Title 42Section 351 of the Public Health Service Act, referred to in subsec. (b), is classified to , The Public Health and Welfare.
Amendments
Pub. L. 116–1132020—Subsec. (a). substituted “section 516A(f)(9)” for “section 516A(f)(10)”.
Pub. L. 111–1482010—Subsec. (b). inserted “, or section 351 of the Public Health Service Act” before period.
Pub. L. 103–1821993—Subsec. (a). substituted “merchandise of a free trade area country (as defined in section 516A(f)(10) of the Tariff Act of 1930),” for “Canadian merchandise,”.
Pub. L. 100–4491988—Subsec. (a). temporarily substituted “1986,” for “1954 or” and inserted “or in any civil action involving an antidumping or countervailing duty proceeding regarding a class or kind of Canadian merchandise, as determined by the administering authority,” after “title 11,”. See Effective and Termination Dates of 1988 Amendment note below.
Pub. L. 100–670Subsec. (b). inserted “or 512” after “505”.
Pub. L. 98–4171984— designated existing provisions as subsec. (a) and added subsec. (b).
Pub. L. 95–5981978— inserted reference to proceedings under section 505 or 1146 of title 11.
Pub. L. 94–4551976— substituted “taxes other than actions brought under section 7428 of the Internal Revenue Code of 1954” for “taxes”.
Pub. L. 85–508section 81A of this title1958— struck out provisions which related to District Court for Territory of Alaska. See which establishes a United States District Court for the State of Alaska.
1954—Act , extended provisions to Alaska.
1949—Act , corrected spelling of “or” in second sentence.
Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment
Pub. L. 116–113section 1516a of Title 19section 432 of Pub. L. 116–113section 1516a of Title 19Amendment by effective on the date on which the USMCA enters into force (), but not applicable to certain determinations under , Customs Duties, or binational panel reviews under NAFTA, see , set out as a note under .
Effective Date of 1993 Amendment
Pub. L. 103–182section 1516a(a)(2)(B)(vi) of Title 19section 416 of Pub. L. 103–182section 3431 of Title 19Amendment by effective on the date the North American Free Trade Agreement enters into force with respect to the United States [], but not applicable to any final determination described in section 1516a(a)(1)(B) or (2)(B)(i), (ii), or (iii) of Title 19, Customs Duties, notice of which is published in the Federal Register before such date, or to a determination described in , notice of which is received by the Government of Canada or Mexico before such date, or to any binational panel review under the United States-Canada Free-Trade Agreement, or to any extraordinary challenge arising out of any such review that was commenced before such date, see , formerly set out as an Effective Date note under former .
Effective and Termination Dates of 1988 Amendment
Pub. L. 100–449Pub. L. 100–449section 2112 of Title 19Amendment by effective on date United States-Canada Free-Trade Agreement enters into force (), and to cease to have effect on date Agreement ceases to be in force, see section 501(a), (c) of , set out in a note under , Customs Duties.
Effective Date of 1978 Amendment
Pub. L. 95–598section 402(c) of Pub. L. 95–598section 101 of Title 11Amendment by effective , see , set out as an Effective Date note preceding , Bankruptcy.
Effective Date of 1976 Amendment
Pub. L. 94–455section 1306(c) of Pub. L. 94–455section 7428 of Title 26Amendment by applicable with respect to pleadings filed with the United States Tax Court, the District Court of the United States for the District of Columbia, or the United States Court of Claims more than 6 months after , but only with respect to determinations (or requests for determinations) made after , see , set out as an Effective Date note under , Internal Revenue Code.
Effective Date of 1958 Amendment
Pub. L. 85–508Pub. L. 85–508section 81A of this titlesection 21 of Title 48Amendment by effective , on admission of Alaska into the Union pursuant to Proc. No. 3269, , 24 F.R. 81, 73 Stat. c16, as required by sections 1 and 8(c) of , see notes set out under and preceding , Territories and Insular Possessions.
Effect of Termination of USMCA Country Status
Pub. L. 116–113section 4601 of Title 19For provisions relating to effect of termination of USMCA country status on sections 401 to 432 of , see , Customs Duties.
Amount in Controversy
section 1332 of this titleJurisdictional amount in diversity of citizenship cases, see .