RESOLUÇÃO DO SENADO FEDERAL Nº 9, DE 05 DE MAIO DE 1992. Estabelece Aliquota Maxima para o Imposto Sobre Transmissão Causa Mortis e Doação de que Trata a Alinea 'a', Inciso 1 e Paragrafo 1, Inciso 4 do Artigo 155 da Constituição Federal.
Faço saber que o SENADO FEDERAL aprovou, nos termos do inciso IV, do § 1º, do art. 155, da Constituição, e eu, MAURO BENEVIDES, Presidente, promulgo a seguinte
Estabelece alíquota máxima para o Imposto sobre Transmissão Causa Mortis e Doação, de que trata a alínea a, inciso l, e § 1º, inciso IV do art. 155 da Constituição Federal.
O SENADO FEDERAL resolve:
A alíquota máxima do imposto de que trata a alínea a, inciso I, do art. 155 da Constituição Federal será de oito por cento, a partir de 1º de janeiro de 1992.
As alíquotas dos impostos, fixadas em lei estadual, poderão ser progressivas em função do quinhão que cada herdeiro efetivamente receber, nos termos da Constituição Federal.
Esta resolução entra em vigor na data de sua publicação.
Revogam-se as disposições em contrário.
Senado Federal, 5 de maio de 1991.
SENADOR MAURO BENEVIDES
Presidente
Para continuar a ler
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