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28 U.S. Code § 2201 - Creation of remedy | U.S. Code | US Law | LII / Legal Information Institute

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placeholder="section" title="US Code Section number" value=""> </div> <button type="submit" onclick="return redirectMe();" class="btn btn-primary">Go!</button> </form> <h1 class="title" id="page_title"> 28 U.S. Code § 2201 - Creation of remedy </h1> <div class="tabbable-panel"> <div class="tabbable-line"> <ul class="nav nav-tabs "> <li class="active"> <a data-toggle="tab" href="#tab_default_1"> U.S. Code </a> </li> <li> <a data-toggle="tab" href="#tab_default_2"> Notes </a> </li> </ul> <div class="tab-content"> <div id="prevnext"> prev | <a href="/uscode/text/28/2202" title=" Further relief">next</a> </div> <div class="tab-pane active" id="tab_default_1"> <!-- 'text' content area --> <text><div class="text"> <div class="section"> <div class="subsection indent0"><a name="a"></a><span class="num" value="a">(a)</span> <div class="content"> In a case of actual controversy within its jurisdiction, except with respect to Federal taxes other than actions brought under section 7428 of the <a href="/topn/internal_revenue_code_of_1954">Internal Revenue Code of 1986</a>, a proceeding under section 505 or 1146 of title 11, or in any civil action involving an antidumping or countervailing duty proceeding regarding a class or kind of merchandise of a free trade area country (as defined in section 516A(f)(9) of the <a href="/topn/hawley-smoot_tariff_act">Tariff Act of 1930</a>), as determined by the administering authority, any court of the United States, upon the filing of an appropriate pleading, may declare the rights and other legal relations of any interested party seeking such declaration, whether or not further relief is or could be sought. Any such declaration shall have the force and effect of a final judgment or decree and shall be reviewable as such.</div> </div> <div class="subsection indent0"><a name="b"></a><span class="num" value="b">(b)</span> <div class="content"> For limitations on actions brought with respect to drug patents see section 505 or 512 of the <a href="/topn/federal_food_drug_and_cosmetic_act">Federal Food, Drug, and Cosmetic Act</a>, or section 351 of the <a href="/topn/public_health_service_act">Public Health Service Act</a>.</div> </div> <div class="sourceCredit">(June 25, 1948, ch. 646, <a href="/rio/citation/62_Stat._964">62 Stat. 964</a>; May 24, 1949, ch. 139, § 111, <a href="/rio/citation/63_Stat._105">63 Stat. 105</a>; Aug. 28, 1954, ch. 1033, <a href="/rio/citation/68_Stat._890">68 Stat. 890</a>; <a href="/rio/citation/Pub._L._85-508">Pub. L. 85–508, § 12(p)</a>, <span class="date" date="1958-07-07">July 7, 1958</span>, <a href="/rio/citation/72_Stat._349">72 Stat. 349</a>; <a href="/rio/citation/Pub._L._94-455">Pub. L. 94–455, title XIII, § 1306(b)(8)</a>, <span class="date" date="1976-10-04">Oct. 4, 1976</span>, <a href="/rio/citation/90_Stat._1719">90 Stat. 1719</a>; <a href="/rio/citation/Pub._L._95-598">Pub. L. 95–598, title II, § 249</a>, <span class="date" date="1978-11-06">Nov. 6, 1978</span>, <a href="/rio/citation/92_Stat._2672">92 Stat. 2672</a>; <a href="/rio/citation/Pub._L._98-417">Pub. L. 98–417, title I, § 106</a>, <span class="date" date="1984-09-24">Sept. 24, 1984</span>, <a href="/rio/citation/98_Stat._1597">98 Stat. 1597</a>; <a href="/rio/citation/Pub._L._100-449">Pub. L. 100–449, title IV, § 402(c)</a>, <span class="date" date="1988-09-28">Sept. 28, 1988</span>, <a href="/rio/citation/102_Stat._1884">102 Stat. 1884</a>; <a href="/rio/citation/Pub._L._100-670">Pub. L. 100–670, title I, § 107(b)</a>, <span class="date" date="1988-11-16">Nov. 16, 1988</span>, <a href="/rio/citation/102_Stat._3984">102 Stat. 3984</a>; <a href="/rio/citation/Pub._L._103-182">Pub. L. 103–182, title IV, § 414(b)</a>, <span class="date" date="1993-12-08">Dec. 8, 1993</span>, <a href="/rio/citation/107_Stat._2147">107 Stat. 2147</a>; <a href="/rio/citation/Pub._L._111-148">Pub. L. 111–148, title VII, § 7002(c)(2)</a>, <span class="date" date="2010-03-23">Mar. 23, 2010</span>, <a href="/rio/citation/124_Stat._816">124 Stat. 816</a>; <a href="/rio/citation/Pub._L._116-113">Pub. L. 116–113, title IV, § 423(b)</a>, <span class="date" date="2020-01-29">Jan. 29, 2020</span>, <a href="/rio/citation/134_Stat._66">134 Stat. 66</a>.)</div> </div> </div></text> </div> <div class="tab-pane" id="tab_default_2"> <!-- 'notes' content area --> <notes><div class="notes"> </div><div class="notes"> <div class="note" topic="prospectiveAmendment"><span class="heading centered fontsize8 smallCaps">Amendment of Section</span> <p>For termination of amendment by <a href="/rio/citation/Pub._L._100-449">section 501(c) of Pub. L. 100–449</a>, see Effective and Termination Dates of 1988 Amendment note below.</p> </div> <div class="note" topic="historicalAndRevision"><span class="heading centered smallCaps">Historical and Revision Notes</span></div> <div class="note" topic="historicalAndRevision"><span class="heading centered">1948 Act</span> <p>Based on title 28, U.S.C., 1940 ed., § 400 (Mar. 3, 1911, ch. 231, § 274d, as added June 14, 1934, ch. 512, <a href="/rio/citation/48_Stat._955">48 Stat. 955</a>; Aug. 30, 1935, ch. 829, § 405, <a href="/rio/citation/49_Stat._1027">49 Stat. 1027</a>).</p> <p>This section is based on the first paragraph of <a href="/uscode/text/28/400">section 400 of title 28</a>, U.S.C., 1940 ed. Other provisions of such section are incorporated in <a href="/uscode/text/28/2202">section 2202 of this title</a>.</p> <p stripi="True">While 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 Great Lakes Dredge &amp; Dock Co. v. Huffman, La. 1943, 63 S.Ct. 1070, <a aria-label="319 U.S. 293" href="https://www.law.cornell.edu/supremecourt/text/319/293">319 U.S. 293</a>, <a href="">87</a> L.Ed. 1407. See also Spector Motor Service v. McLaughlin, Conn. 1944, 65 S.Ct. 152, <a aria-label="323 U.S. 101" href="https://www.law.cornell.edu/supremecourt/text/323/101">323 U.S. 101</a>, <a href="">89</a> L.Ed. 101. See also <a href="/uscode/text/28/1341">section 1341 of this title</a> forbidding district courts to restrain enforcements of State taxes where State courts afford plain, speedy, and efficient remedy.</p> <p>Changes were made in phraseology.</p> </div> <div class="note" topic="historicalAndRevision"><span class="heading centered">1949 Act</span> <p>Section corrects a typographical error in <a href="/uscode/text/28/2201">section 2201 of title 28</a>, U.S.C.</p> </div> <div class="note" topic="editorialNotes"><span class="heading centered"><strong>Editorial Notes</strong></span></div> <div class="note" topic="referencesInText"> <span class="heading centered smallCaps">References in Text</span> <p>Section 7428 of the <a href="/topn/internal_revenue_code_of_1954">Internal Revenue Code of 1986</a>, referred to in subsec. (a), is classified to <a href="/uscode/text/26/7428">section 7428 of Title 26</a>, <a href="/topn/irc">Internal Revenue Code</a>.</p> <p>Section 516A(f)(9) of the <a href="/topn/hawley-smoot_tariff_act">Tariff Act of 1930</a>, referred to in subsec. (a), is classified to <a href="/uscode/text/19/1516a#f_9">section 1516a(f)(9) of Title 19</a>, Customs Duties.</p> <p>Sections 505 and 512 of the <a href="/topn/federal_food_drug_and_cosmetic_act">Federal Food, Drug, and Cosmetic Act</a>, referred to in subsec. (b), are classified to sections 355 and 360b, respectively, of Title 21, Food and Drugs.</p> <p>Section 351 of the <a href="/topn/public_health_service_act">Public Health Service Act</a>, referred to in subsec. (b), is classified to <a href="/uscode/text/42/262">section 262 of Title 42</a>, The Public Health and Welfare.</p> </div> <div class="note" topic="amendments"><span class="heading centered smallCaps">Amendments</span> <p>2020—Subsec. (a). <a href="/rio/citation/Pub._L._116-113">Pub. L. 116–113</a> substituted “section 516A(f)(9)” for “section 516A(f)(10)”.</p> <p>2010—Subsec. (b). <a href="/rio/citation/Pub._L._111-148">Pub. L. 111–148</a> inserted “, or section 351 of the <a href="/topn/public_health_service_act">Public Health Service Act</a>” before period.</p> <p>1993—Subsec. (a). <a href="/rio/citation/Pub._L._103-182">Pub. L. 103–182</a> substituted “merchandise of a free trade area country (as defined in section 516A(f)(10) of the <a href="/topn/hawley-smoot_tariff_act">Tariff Act of 1930</a>),” for “Canadian merchandise,”.</p> <p>1988—Subsec. (a). <a href="/rio/citation/Pub._L._100-449">Pub. L. 100–449</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.</p> <p>Subsec. (b). <a href="/rio/citation/Pub._L._100-670">Pub. L. 100–670</a> inserted “or 512” after “505”.</p> <p>1984—<a href="/rio/citation/Pub._L._98-417">Pub. L. 98–417</a> designated existing provisions as subsec. (a) and added subsec. (b).</p> <p>1978—<a href="/rio/citation/Pub._L._95-598">Pub. L. 95–598</a> inserted reference to proceedings under section 505 or 1146 of title 11.</p> <p>1976—<a href="/rio/citation/Pub._L._94-455">Pub. L. 94–455</a> substituted “taxes other than actions brought under section 7428 of the <a href="/topn/internal_revenue_code_of_1954">Internal Revenue Code of 1954</a>” for “taxes”.</p> <p>1958—<a href="/rio/citation/Pub._L._85-508">Pub. L. 85–508</a> struck out provisions which related to District Court for Territory of Alaska. See <a href="/uscode/text/28/81A">section 81A of this title</a> which establishes a United States District Court for the State of Alaska.</p> <p>1954—Act <span class="date" date="1954-08-28">Aug. 28, 1954</span>, extended provisions to Alaska.</p> <p>1949—Act <span class="date" date="1949-05-24">May 24, 1949</span>, corrected spelling of “or” in second sentence.</p> </div> <div class="note" topic="statutoryNotes"><span class="heading centered"><strong>Statutory Notes and Related Subsidiaries</strong></span></div> <div class="note" topic="effectiveDateOfAmendment"><span class="heading centered smallCaps">Effective Date of 2020 Amendment</span> <p>Amendment by <a href="/rio/citation/Pub._L._116-113">Pub. L. 116–113</a> effective on the date on which the USMCA enters into force (<span class="date" date="2020-07-01">July 1, 2020</span>), but not applicable to certain determinations under <a href="/uscode/text/19/1516a">section 1516a of Title 19</a>, Customs Duties, or binational panel reviews under NAFTA, see <a href="/rio/citation/Pub._L._116-113">section 432 of Pub. L. 116–113</a>, set out as a note under <a href="/uscode/text/19/1516a">section 1516a of Title 19</a>.</p> </div> <div class="note" topic="effectiveDateOfAmendment"><span class="heading centered smallCaps">Effective Date of 1993 Amendment</span> <p>Amendment by <a href="/rio/citation/Pub._L._103-182">Pub. L. 103–182</a> effective on the date the North American Free Trade Agreement enters into force with respect to the United States [<span class="date" date="1994-01-01">Jan. 1, 1994</span>], 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 <a href="/uscode/text/19/1516a#a_2_B_vi">section 1516a(a)(2)(B)(vi) of Title 19</a>, 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 <a href="/rio/citation/Pub._L._103-182">section 416 of Pub. L. 103–182</a>, formerly set out as an Effective Date note under former <a href="/uscode/text/19/3431">section 3431 of Title 19</a>.</p> </div> <div class="note" topic="effectiveDateOfAmendment"><span class="heading centered smallCaps">Effective and Termination Dates of 1988 Amendment</span> <p>Amendment by <a href="/rio/citation/Pub._L._100-449">Pub. L. 100–449</a> effective on date United States-Canada Free-Trade Agreement enters into force (<span class="date" date="1989-01-01">Jan. 1, 1989</span>), and to cease to have effect on date Agreement ceases to be in force, see section 501(a), (c) of <a href="/rio/citation/Pub._L._100-449">Pub. L. 100–449</a>, set out in a note under <a href="/uscode/text/19/2112">section 2112 of Title 19</a>, Customs Duties.</p> </div> <div class="note" topic="effectiveDateOfAmendment"><span class="heading centered smallCaps">Effective Date of 1978 Amendment</span> <p>Amendment by <a href="/rio/citation/Pub._L._95-598">Pub. L. 95–598</a> effective <span class="date" date="1979-10-01">Oct. 1, 1979</span>, see <a href="/rio/citation/Pub._L._95-598">section 402(c) of Pub. L. 95–598</a>, set out as an Effective Date note preceding <a href="/uscode/text/11/101">section 101 of Title 11</a>, Bankruptcy.</p> </div> <div class="note" topic="effectiveDateOfAmendment"><span class="heading centered smallCaps">Effective Date of 1976 Amendment</span> <p>Amendment by <a href="/rio/citation/Pub._L._94-455">Pub. L. 94–455</a> applicable with respect to pleadings filed with the <span link="https://liicornell.org/liifedent/sc_united_states_tax_court" occur="1" src="named_federal_agencies">United States Tax Court</span>, the District Court of the United States for the District of Columbia, or the United States Court of Claims more than 6 months after <span class="date" date="1976-10-04">Oct. 4, 1976</span>, but only with respect to determinations (or requests for determinations) made after <span class="date" date="1976-01-01">Jan. 1, 1976</span>, see <a href="/rio/citation/Pub._L._94-455">section 1306(c) of Pub. L. 94–455</a>, set out as an Effective Date note under <a href="/uscode/text/26/7428">section 7428 of Title 26</a>, <a href="/topn/irc">Internal Revenue Code</a>.</p> </div> <div class="note" topic="effectiveDateOfAmendment"><span class="heading centered smallCaps">Effective Date of 1958 Amendment</span> <p>Amendment by <a href="/rio/citation/Pub._L._85-508">Pub. L. 85–508</a> effective <span class="date" date="1959-01-03">Jan. 3, 1959</span>, on admission of Alaska into the Union pursuant to Proc. No. 3269, <span class="date" date="1959-01-03">Jan. 3, 1959</span>, <a aria-label="24 F.R. 81" href="/rio/citation/24_FR_81">24 F.R. 81</a>, 73 Stat. c16, as required by sections 1 and 8(c) of <a href="/rio/citation/Pub._L._85-508">Pub. L. 85–508</a>, see notes set out under <a href="/uscode/text/28/81A">section 81A of this title</a> and preceding <a href="/uscode/text/48/21">section 21 of Title 48</a>, Territories and Insular Possessions.</p> </div> <div class="note" topic="miscellaneous"><span class="heading centered smallCaps">Effect of Termination of USMCA Country Status</span> <p>For provisions relating to effect of termination of USMCA country status on sections 401 to 432 of <a href="/rio/citation/Pub._L._116-113">Pub. L. 116–113</a>, see <a href="/uscode/text/19/4601">section 4601 of Title 19</a>, Customs Duties.</p> </div> <div class="note" topic="miscellaneous"><span class="heading centered smallCaps">Amount in Controversy</span> <p>Jurisdictional amount in diversity of citizenship cases, see <a href="/uscode/text/28/1332">section 1332 of this title</a>.</p> </div> </div></notes> </div> </div> </div> </div> </div> </div> </div> <div id="page-bottom" aria-hidden="true"> <div class="region region-bottom"> <div id="block-liidfp-2" class="block block-liidfp first last odd"> <div class="gfs"> <div id="div-gpt-ad-bottom" data-google-query-id="CNH77Z7C7d8CFURLAQodp9oMpg"> <script type="text/javascript"> googletag.cmd.push(function () { googletag.display('div-gpt-ad-bottom'); }); </script> </div> </div> </div> </div> </div> </div> <aside id="supersizeme" class="col-sm-4" aria-label="Sponsor Listings and Toolbox panel"> <div class="block" id="toolbox"> <h2 class="title toolbox"><span class="glyphicon glyphicon-briefcase"></span> U.S. Code Toolbox </h2> <div class="clear-block wexlink"> <a href="/wex/wex_articles">Law about... 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