DECRETO Nº 68635, DE 20 DE MAIO DE 1971. Altera a Redação Dos Artigos 6 e 58 do Decreto 68.419, de 25 de Março de 1971.
DECRETO Nº 68.635, de 20 de maio 1971.
Altera a redação dos artigos 6º e 58 do Decreto n° 68.419, de 25 de março de 1971.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 81, item III da Constituição,
decreta:
Os artigos 6º e 58 do Decreto nº 68.419, de 25 de maço de 1971, passam a ter a seguinte redação, acrescido o art. 6º dos §§ 1º e 2º.
"Art. 6º O impôsto único será arrecadado nas contas de fornecimento expedidas obrigatoriamente pelo distribuidores de energia elétrica, devendo delas constar, destacadamente das demais, calculando êste de acôrdo com a tarifa fiscal vigente no período de fornecimento.
§ 1º O período de fornecimento será regulamentado através de portaria do Departamento Nacional de Águas e Energia Elétrica - DNAEE.
§ 2º Não Será admitido o recolhimento do impôsto único relativo a um mês sem que o distribuidor de energia elétrica exiba a quitação referente ao mês anterior ou comprove a instauração de processo fiscal para a apuração de seu eventual débito, salvo na hipótese de não ter havido consumo tributado, quando deverá constar, da guia a ser quitada, declaração expressa naquele sentido, assinada pelo distribuidor ou quem o represente.
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