DECRETO Nº 66109, DE 23 DE JANEIRO DE 1970. Altera Aliquotas do Imposto Sobre Produtos Industrializados Constantes da Tabela Anexa Ao Decreto 61.514, de 12 de Outubro de 1967 e da Outras Providencias.
DECRETO Nº 66.109 - DE 23 DE JANEIRO DE 1970
Altera alíquotas do Impôsto sôbre Produtos Industrializados constantes da Tabela anexa ao Decreto nº 61.514 de 12 de outubro de 1967 e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 81, item III, da Constituição e tendo em vista o que dispõem os artigos 16 do Decreto-lei nº 400, de 30 de dezembro de 1968, e 25, § 3º, da Lei nº 4.502, de 30 de novembro de 1964,
DECRETA:
A partir de 1º de janeiro de 1970, as atuais alíquotas referentes aos produtos classificados nas posições 84.24 e 87.01, da Tabela anexa ao Decreto nº 61.514, de 12 de outubro de 1967, passarão a ser as seguintes:
Posição 84.24 - Máquinas, aparelhos e instrumentos agrícolas e hortícolas para preparação e trabalho do solo e para o cultivo, inclusive rolos para preparar terrenos gramados ou campos de esporte;
1 - máquinas, aparelhos, e instrumentos, inclusive rolos, desta posição N.T.
2 - partes e peças separadas, segundo a Nota XIX - 2 N.T.
Posição 87.01 - Tratores, inclusive tratores-guinchos N.T.
É assegurada a manutenção e utilização do crédito do impôsto sôbre produtos industrializados relativo às matérias-primas, produtos intermediários e material de embalagem, efetivamente utilizados na industrialização dos produtos a que se refere o artigo anterior.
Parágrafo único. O crédito será utilizado nos têrmos e condições que o Ministro da Fazenda estabelecer.
Êste Decreto entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 23 de janeiro de 1970; 149º da Independência e 82º da República.
EMÍLIO G. MÉDICI
Antônio Delfim Netto
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