Decreto-Lei nº 1.690 de 01/08/1979. ALTERA DISPOSITIVOS DO DECRETO-LEI 1.631, DE 2 DE AGOSTO DE 1978, QUE DISPÕE SOBRE A INCIDENCIA DO IMPOSTO UNICO SOBRE LUBRIFICANTES E COMBUSTIVEIS LIQUIDOS E GASOSOS NOS ALCOOIS ETILICO E METILICO, PARA FINS CARBURANTES, E DA OUTRAS PROVIDENCIAS.
Altera dispositivos do Decreto-lei nº 1.631, de 2 de agosto de 1978, que dispõe sobre a incidência do Imposto Único sobre Lubrificantes e Combustíveis Líquidos e Gasosos nos álcoois etílico e metílico, para fins carburantes, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
O artigo 1º do Decreto-lei nº 1.631, de 2 de agosto de 1978, passa a ter a seguinte redação:
“Art. 1º - Os álcoois etílico e metílico, para fins carburantes, com as especificações homologadas pelo Conselho Nacional do Álcool - CNAL, ficam sujeitos à incidência do Imposto Único sobre Lubrificantes e Combustíveis Líquidos e Gasosos.
Parágrafo único - O Conselho Nacional do Petróleo submeterá as especificações técnicas para os álcoois etílico e metílico, para fins carburantes, à homologação do Conselho Nacional do Álcool.”
O artigo 3º do Decreto-lei nº 1.631, de 2 de agosto de 1978, passa a ter a seguinte redação:
“Art. 3º - Ficam isentos do Imposto Único, até 31 de dezembro de 1985, os álcoois etílico e metílico referidos no artigo 1º deste Decreto-lei.”
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 01 de agosto de 1979; 158º da Independência e 91º da República.
JOÃO B. DE FIGUEIREdo
Karlos Rischbieter
João Camilo Penna
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