DECRETO LEI Nº 1517, DE 31 DE DEZEMBRO DE 1976. Fixa Aliquotas do Imposto Sobre Operações Relativas a Circulação de Mercadorias (icm) Nos Territorios Federais.
Fixa alíquotas do imposto sobre operações relativas à circulação de mercadorias (ICM) nos Territórios Federais.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o artigo 55, item Il, da Constituição,
As alíquotas do imposto sobre operações relativas à circulação de mercadorias nos Territórios Federais, a partir de 1º de janeiro 1977, serão as seguintes:
I - Nas operações internas e quando houver saída para outra unidade da Federação, 15% (quinze por cento);
II - Nas operações de exportação, 13% (treze por cento).
O disposto no artigo 1º do Decreto-lei nº 88, de 28 de dezembro de 1966, aplica-se, inclusive, aos convênios e demais atos celebrados pelos Estados e pelo Distrito Federal, com fundamento na Lei Complementar nº 24, de 7 de janeiro de 1975.
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 31 de dezembro de 1976; 155º da Independência e 88º da República.
ERNESTO GEISEL
Mário Henrique Simonsen
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