Decreto-Lei nº 1.402 de 23/05/1975. ALTERA A REDAÇÃO DO ARTIGO 4 DO DECRETO-LEI 1.083, DE 6 DE FEVEREIRO DE 1970, QUE DISPÕE ACERCA DO IMPOSTO UNICO SOBRE MINERAIS.
Altera a redação do artigo 4º do Decreto-lei nº 1.083, de 6 de fevereiro de 1970, que dispõe acerca do Imposto Único sobre Minerais.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, inciso II, da Constituição,
O artigo 4º do Decreto-lei nº 1.083, de 6 de fevereiro de 1970, que dispõe sobre a incidência e cobrança do Imposto Único sobre Minerais, concede isenções e dá outras providências, passa a vigorar com a seguinte redação:
“Art. 4º Ficam isentas do imposto único sobre minerais as saídas de minerais que devam ser utilizados como matéria-prima na industrialização de adubos, fertilizantes e defensivos agrícolas ou, na agricultura, como corretivos de solos:
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para estabelecimentos onde se industrializem adubos simples ou compostos, fertilizantes e defensivos agrícolas;
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para outro estabelecimento do mesmo titular daquele onde se deva processar a industrialização;
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para estabelecimento produtor.
Parágrafo único. Estende-se às coperativas agropastoris e aos órgãos e entidades da administração pública, que tenham por objetivo o fomento de atividades agropecuárias, a isenção concedida ao estabelecimento produtor.“
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 23 de maio de 1975; 154º da...
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