DECRETO LEI Nº 1631, DE 02 DE AGOSTO DE 1978. Dispõe Sobre a Incidencia do Imposto Unico Sobre Lubrificantes e Combustiveis Liquidos e Gasosos No Alcoois Etilico e Metilico, para Fins Carburantes, e da Outras Providencias.
Dispõe sobre a incidência do Imposto Único sobre Lubrificantes e Combustíveis Líquidos e Gasosos nos álcoois etílico e metílico, para fins carburantes, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 55, item II, da Constituição,
Os álcoois etílico e metílico, para fins carburantes, com as especificações definidas pelo Conselho Nacional do Petróleo, ficam sujeitos à incidência do Imposto Único sobre Lubrificantes e Combustíveis Líquidos e Gasosos.
É de 5% (cinco por cento) a alíquota relativa aos álcoois mencionados no artigo anterior, a ser aplicada sobre os preços de venda dos produtos, conforme se dispuser em regulamento.
Ficam isentos do imposto único, até 31 de dezembro de 1979, os álcoois etílico e metílico referidos no artigo 1º deste Decreto-lei.
Este Decreto-lei entra em vigor na data de sua publicação.
Revogam-se as disposições em contrário, especialmente o Decreto-lei nº 1.583, de 18 de novembro de 1977.
Brasília, 02 de agosto de 1978; 157º da Independência e 90º da República.
ernesto geisel
Mário Henrique Simonsen
Shigeaki Ueki
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