Laws: Cases and Codes : U.S. Code : Title 28 : Section 1346
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U.S. Code as of:
01/19/04
Section 1346 - Notes
SOURCE
(June 25, 1948, ch. 646, 62 Stat. 933; Apr. 25, 1949, ch. 92, Sec.
2(a), 63 Stat. 62; May 24, 1949, ch. 139, Sec. 80(a), (b), 63 Stat.
101; Oct. 31, 1951, ch. 655, Sec. 50(b), 65 Stat. 727; July 30,
1954, ch. 648, Sec. 1, 68 Stat. 589; Pub. L. 85-508, Sec. 12(e),
July 7, 1958, 72 Stat. 348; Pub. L. 88-519, Aug. 30, 1964, 78 Stat.
699; Pub. L. 89-719, title II, Sec. 202(a), Nov. 2, 1966, 80 Stat.
1148; Pub. L. 91-350, Sec. 1(a), July 23, 1970, 84 Stat. 449; Pub.
L. 92-562, Sec. 1, Oct. 25, 1972, 86 Stat. 1176; Pub. L. 94-455,
title XII, Sec. 1204(c)(1), title XIII, Sec. 1306(b)(7), Oct. 4,
1976, 90 Stat. 1697, 1719; Pub. L. 95-563, Sec. 14(a), Nov. 1,
1978, 92 Stat. 2389; Pub. L. 97-164, title I, Sec. 129, Apr. 2,
1982, 96 Stat. 39; Pub. L. 97-248, title IV, Sec. 402(c)(17), Sept.
3, 1982, 96 Stat. 669; Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100
Stat. 2095; Pub. L. 102-572, title IX, Sec. 902(b)(1), Oct. 29,
1992, 106 Stat. 4516; Pub. L. 104-134, title I, Sec. 101[(a)]
[title VIII, Sec. 806], Apr. 26, 1996, 110 Stat. 1321, 1321-75;
renumbered title I, Pub. L. 104-140, Sec. 1(a), May 2, 1996, 110
Stat. 1327; Pub. L. 104-331, Sec. 3(b)(1), Oct. 26, 1996, 110 Stat.
4069.)
HISTORICAL AND REVISION NOTES
REFERENCES IN TEXT
The internal-revenue laws, referred to in subsec. (a)(1), are
classified generally to Title 26, Internal Revenue Code.
Sections 8(g)(1) and 10(a)(1) of the Contract Disputes Act of
1978, referred to in subsec. (a)(2), are classified to sections
607(g)(1) and 609(a)(1) of Title 41, Public Contracts.
Sections 6226, 6228(a), 7426, 7428, and 7429 of the Internal
Revenue Code of 1986, referred to in subsec. (e), are classified to
sections 6226, 6228(a), 7426, 7428, and 7429, respectively, of
Title 26, Internal Revenue Code.
AMENDMENTS
1996 - Subsec. (b). Pub. L. 104-134 designated existing
provisions as par. (1) and added par. (2).
Subsec. (g). Pub. L. 104-331 added subsec. (g).
1992 - Subsec. (a). Pub. L. 102-572 substituted "United States
Court of Federal Claims" for "United States Claims Court".
1986 - Subsec. (e). Pub. L. 99-514 substituted "Internal Revenue
Code of 1986" for "Internal Revenue Code of 1954".
1982 - Subsec. (a). Pub. L. 97-164 substituted "United States
Claims Court" for "Court of Claims".
Subsec. (e). Pub. L. 97-248 substituted "section 6226, 6228(a),
7426, or" for "section 7426 or section".
1978 - Subsec. (a)(2). Pub. L. 95-563 excluded from the
jurisdiction of district courts civil actions or claims against the
United States founded upon any express or implied contract with the
United States or for damages in cases not sounding in tort subject
to sections 8(g)(1) and 10(a)(1) of the Contract Disputes Act of
1978.
1976 - Subsec. (e). Pub. L. 94-455 inserted "or section 7429" and
"or section 7428 (in the case of the United States district court
for the District of Columbia)", after "section 7426".
1972 - Subsec. (f). Pub. L. 92-562 added subsec. (f).
1970 - Subsec. (a)(2). Pub. L. 91-350 specified that the term
"express or implied contracts with the United States" includes
express or implied contracts with the Army and Air Force Exchange
Service, Navy Exchanges, Marine Corps Exchanges, Coast Guard
Exchanges, or Exchange Councils of the National Aeronautics and
Space Administration.
1966 - Subsec. (e). Pub. L. 89-719 added subsec. (e).
1964 - Subsec. (d). Pub. L. 88-519 struck out provisions which
prohibited district courts from exercising jurisdiction of civil
actions or claims to recover fees, salary, or compensation for
official services of officers or employees of the United States.
1958 - Subsec. (b). Pub. L. 85-508 struck out reference to
District Court for Territory of Alaska. See section 81A of this
title which establishes a United States District Court for the
State of Alaska.
1954 - Subsec. (a)(1). Act July 30, 1954, struck out language
imposing jurisdictional limitation of $10,000 on suits to recover
taxes.
1951 - Subsec. (d). Act Oct. 31, 1951, inserted references to
"claim" and "employees".
1949 - Subsec. (a)(1). Act May 24, 1949, Sec. 80(a), inserted ",
(i) if the claim does not exceed $10,000 or (ii)".
Subsec. (b). Acts Apr. 25, 1949, and May 24, 1949, Sec. 80(b),
made a technical change to correct "chapter 173" to read "chapter
171", and inserted "on and after January 1, 1945" after "for money
damages".
TRANSFER OF FUNCTIONS
For transfer of authorities, functions, personnel, and assets of
the Coast Guard, including the authorities and functions of the
Secretary of Transportation relating thereto, to the Department of
Homeland Security, and for treatment of related references, see
sections 468(b), 551(d), 552(d), and 557 of Title 6, Domestic
Security, and the Department of Homeland Security Reorganization
Plan of November 25, 2002, as modified, set out as a note under
section 542 of Title 6.
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 995, 1295, 1402, 1413,
2402, 2409a, 2671, 2676, 2677, 2678, 2679, 2680, 3901, 3902, 3903,
3905 of this title; title 2 section 190g; title 3 sections 435,
451, 453; title 5 sections 3373, 3374, 3703, 3704, 8477; title 10
sections 1054, 1089; title 14 sections 821, 823a; title 16 sections
450ss-3, 698v-5; title 18 section 2712; title 22 sections 2702,
3761, 4606; title 25 sections 640d-17, 1680c, 1779c; title 26
section 7422; title 29 section 938; title 32 section 509; title 38
sections 515, 1151, 7316, 7364A; title 41 sections 113, 602; title
42 sections 233, 238q, 405, 2221, 2223, 2458a, 4654, 5055, 7142c;
title 43 section 1737; title 46 App. section 1242; title 47 section
606; title 48 section 1905; title 49 sections 44309, 44922; title
50 section 2783; title 50 App. sections 9, 2410.
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