Ato Complementar nº 24 de 18/11/1966. ESTABELECE PRAZO PARA APRESENTAÇÃO DE EMENDAS DOS ORÇAMENTOS ESTADUAIS, AFIM DE DAR APLICAÇÃO AO SISTEMA TRIBUTARIO INSTITUIDO PELA EMENDA CONSTITUCIONAL 18
ATO COMPLEMENTAR Nº 24
O Presidente da República, no uso das atribuições que lhe confere o art. 30 do Ato Institucional nº 2, de 27 de outubro de 1965, tendo em vista o disposto no art. 4º e seu parágrafo único, do mesmo Ato e
Considerando que a implantação do Sistema Tributário Nacional instituído pela Emenda Constitucional nº 18, de 1965, suscitou relevantes questões do interêsse da União, dos Estados e dos Municípios;
Considerando que no plano federal foi baixada a Lei nº 5.172, de 25 de outubro de 1966;
Considerando que contendo normas complementares à Lei nº 5.172, de 25 de outubro de 1966, foi expedido o Decreto‑Lei nº 28, de 14 de novembro de 1986, a fim de permitir a fixação de alíquotas do Imposto sôbre Circulação de Mercadorias, da competência tributária dos Estados;
Resolve baixar o seguinte Ato Complementar:
Os orçamentos dos Estados poderão ser emendados até 5 de dezembro de 1966, por proposta do Poder Executivo, a fim de dar aplicação ao Sistema Tributário instituído pela Emenda Constitucional nº 18, de 1965, pela Lei federal nº 5.172, de 25 de outubro de 1966, e no Decreto-Lei nº 28, de 14 de novembro de 1966.
Fica prorrogado até 15 de dezembro de 1966, o prazo para a votação dos orçamentos pelas Assembléias Legislativas Estaduais.
Parágrafo único. Caso não seja encerrada a votação, dentro do prazo marcado neste artigo, será sancionado o projeto com as emendas propostas pelo Executivo que não tenham sido rejeitadas.
As Constituições Estaduais deverão adaptar‑se, até 31 de dezembro de 1966, ao cumprimento da Emenda Constitucional nº 18, de 1965, e à legislação federal complementar.
No prazo a que se refere o artigo anterior poderão ser modificadas ou revogadas as normas das Constituições e leis estaduais que disponham sôbre isenções...
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