# § 2201. Creation of remedy
**(a)** In a case of actual controversy within its jurisdiction, except with respect to Federal taxes other than actions brought under section 7428 of the Internal Revenue Code of 1986, 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 Tariff Act of 1930), 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.
**(b)** For limitations on actions brought with respect to drug patents see section 505 or 512 of the Federal Food, Drug, and Cosmetic Act, or section 351 of the Public Health Service Act.
---
**Source Credit**: (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), July 7, 1958, 72 Stat. 349; Pub. L. 94–455, title XIII, § 1306(b)(8), Oct. 4, 1976, 90 Stat. 1719; Pub. L. 95–598, title II, § 249, Nov. 6, 1978, 92 Stat. 2672; Pub. L. 98–417, title I, § 106, Sept. 24, 1984, 98 Stat. 1597; Pub. L. 100–449, title IV, § 402(c), Sept. 28, 1988, 102 Stat. 1884; Pub. L. 100–670, title I, § 107(b), Nov. 16, 1988, 102 Stat. 3984; Pub. L. 103–182, title IV, § 414(b), Dec. 8, 1993, 107 Stat. 2147; Pub. L. 111–148, title VII, § 7002(c)(2), Mar. 23, 2010, 124 Stat. 816; Pub. L. 116–113, title IV, § 423(b), Jan. 29, 2020, 134 Stat. 66.)
### Amendment of Section
For termination of amendment by , see Effective and Termination Dates of 1988 Amendment note below.
### Historical and Revision Notes
### 1948 Act
Based on title 28, U.S.C., 1940 ed., § 400 (, as added , ; , ).
This section is based on the first paragraph of , U.S.C., 1940 ed. Other provisions of such section are incorporated in .
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 , 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.
### 1949 Act
Section corrects a typographical error in , U.S.C.
## Editorial Notes
### References in Text
Section 7428 of the Internal Revenue Code of 1986, referred to in subsec. (a), is classified to , Internal Revenue Code.
Section 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 351 of the Public Health Service Act, referred to in subsec. (b), is classified to , The Public Health and Welfare.
### Amendments
2020—Subsec. (a). substituted “section 516A(f)(9)” for “section 516A(f)(10)”.
2010—Subsec. (b). inserted “, or section 351 of the Public Health Service Act” before period.
1993—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,”.
1988—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.
Subsec. (b). inserted “or 512” after “505”.
1984— designated existing provisions as subsec. (a) and added subsec. (b).
1978— inserted reference to proceedings under section 505 or 1146 of title 11.
1976— substituted “taxes other than actions brought under section 7428 of the Internal Revenue Code of 1954” for “taxes”.
1958— 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
Amendment 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
Amendment 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
Amendment 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
Amendment by effective , see , set out as an Effective Date note preceding , Bankruptcy.
### Effective Date of 1976 Amendment
Amendment 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
Amendment 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
For provisions relating to effect of termination of USMCA country status on sections 401 to 432 of , see , Customs Duties.
### Amount in Controversy
Jurisdictional amount in diversity of citizenship cases, see .