Decreto-Lei nº 1.803 de 02/09/1980. ASSEGURA A MANUTENÇÃO E UTILIZAÇÃO DOS CREDITOS DO IPI RELATIVOS AS MATERIAS-PRIMAS QUE ESPECIFICA.
Assegura a manutenção e utilização dos créditos do IPI relativos às matérias-primas que especifica.
O PRESIDENTE DA REPÚBLICA, no exercício de competência prevista no artigo 55, item II, da Constituição,
Ficam asseguradas, aos estabelecimentos industriais, a manutenção e utilização dos créditos do Imposto sobre Produtos Industrializados relativos a matérias-primas e produtos intermediários efetivamente empregados na industrialização de caixas de papelão para as quais tenha sido estabelecida alíquota zero, do referido imposto.
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 02 de setembro de 1980; 159º da Independência e 92º da República.
JOão FIGUEIREDO
Ernane Galvêas
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