LEI ORDINÁRIA Nº 7105, DE 20 DE JUNHO DE 1983. Altera Aliquotas do Imposto Sobre a Transmissão de Bens Imoveis e de Direitos a Eles Relativos, a que Se Refere o Artigo 31 do Decreto-lei 82, de 26 de Dezembro de 1966.
LEI Nº 7.105, de 20 de junho de 1983.
Altera as alíquotas do imposto sobre a transmissão de bens imóveis e de direitos a eles relativos, a que se refere o art. 31 do Decreto-lei nº 82, de 26 de dezembro de 1966.
O PRESIDENTE DA REPÚBLICA, faço saber que o Senado Federal decreta eu sanciono a seguinte Lei:
Os incisos I, Il e III do art. 31 do Decreto-lei nº 82, de 26 de dezembro de 1966, passam a vigorar com a seguinte redação:
?Art. 31 -........................................................................................................................
I - transmissões compreendidas no Sistema Financeiro da Habitação a que se refere a Lei nº 4.380, de 21 de agosto de 1964, e legislação complementar:
-
sobre o valor efetivamente financiado: 0,5% (meio por cento) e
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sobre o valor restante: 2% (dois por cento);
Il - demais transmissões a título oneroso: 2% (dois por cento); e
III - quaisquer outras transmissões: 4% (quatro por cento).?
Esta Lei entrará em vigor no dia 1º de janeiro de 1984.
Revogam-se as disposições em contrário.
Brasília, em 20 de junho de 1983; 162º da Independência 95º da República.
JOÃO FIGUEIREDO
Ibrahim Abi-Ackel
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