Decreto-Lei nº 1.852 de 27/01/1981. REGULA A DISTRIBUIÇÃO AOS MUNICIPIOS DA PARCELA DO IMPOSTO SOBRE TRANSMISSÃO DE BENS IMOVEIS E DE DIREITOS A ELES RELATIVOS.
1
Regula a distribuição aos Municípios da parcela do imposto sobre transmissão de bens imóveis e de direitos a eles relativos.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
Do produto da arrecadação do imposto sobre a transmissão de bens imóveis e de direitos a eles relativos, cinqüenta por cento constituem receita do Estado e cinqüenta por cento do Município, inclusive dos Territórios, onde se situar o imóvel objeto da transmissão.
§ 1º - O Estado depositará, até o último dia do mês seguinte ao do recolhimento do imposto, em conta especial aberta em estabelecimento oficial de crédito, em nome do Município, a parcela que lhe pertence.
§ 2º - Caso o imóvel objeto da transmissão esteja situado em mais de um Município, o crédito de cada um será proporcional ao valor da parte do imóvel nele situada.
§ 3º - A regra estabelecida no “caput” deste artigo aplica-se, também, aos casos de extinção do crédito tributário por compensação ou transação.
Ocorrendo restituição total ou parcial do imposto, poderá o Estado deduzir do crédito a efetuar, a parcela restituida e anteriormente creditada ao Município.
O Poder Executivo estadual escolherá o estabelecimento oficial de crédito em que devem ser efetuados os depósitos a que se refere o parágrafo primeiro do artigo 1º.
Para continuar a ler
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