DECRETO Nº 93646, DE 03 DE DEZEMBRO DE 1986. Altera o Regulamento do Ipi Aprovado Pelo Decreto 87.981, de 23 de Dezembro de 1982.
DECRETO Nº 93.646, DE 3 DE DEZEMBRO DE 1986
Altera o Regulamento do IPI aprovado pelo Decreto nº 87.981, de 23 de dezembro de 1982.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 81, item III, da Constituição,
DECRETA:
O item IV do artigo 36 do Regulamento do Imposto sobre Produtos Industrializados, aprovado pelo Decreto nº 87.981, de 23 de dezembro de 1982, alterado pelo Decreto nº 88.556, de 1º de agosto de 1983, passa a vigorar com a seguinte redação:
IV - a aguardente do código 22.09.07.00 da tabela remetida pelos estabelecimentos produtores, em recipiente de capacidade superior a um litro, para: a) os industriais que a utilizem como insumo na fabricação de outras bebidas; b) os atacadistas e cooperativas de produtores; e c) os engarrafadores do mesmo produto. Bem assim, as remessas feitas pelos atacadistas e cooperativas de produtores aos industriais referidos na letra ?a? e aos engarrafadores mencionados na letra ?c?.
O disposto no artigo 1º também se aplica às operações realizadas, nos seus estritos termos, no período compreendido entre a entrada em vigor do regulamento e a vigência deste decreto, vedada qualquer restituição.
Este Decreto entrará em vigor na...
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