Decreto nº 85.574 de 22/12/1980. ESCLARECE A APLICAÇÃO DO ESTABELECIDO NA POSIÇÃO 36.02 DA TABELA DE INCIDENCIA DO IMPOSTO SOBRE PRODUTOS INDUSTRIALIZADOS.
Decreto nº 85.574, de 22 de dezembro de 1980.
Esclarece a aplicação do estabelecimento na posição 36.02 da Tabela de incidência do imposto sobre produtos industrializados.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 81, inciso III, da Constituição,
DECRETA:
Fica acrescido ao capítulo 36 da Tabela anexa ao Decreto nº 84.338, de 26 de dezembro de 1979, a seguinte nota complementar:
NC (36-1) A alíquota de 5% (cinco por cento) prevista para a subposição 36.02.01.01 compreende-se igualmente aplicável aos demais produtos classificados na posição 36.02 que tenham efeito equivalente à dinamite.
O disposto no artigo anterior não poderá implicar, em hipótese alguma, restituição de imposto.
Este Decreto entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 22 de dezembro de 1980; 159º da Independência e 92º da República.
JOÃO FIGUEIREDO
Ernane Galvêas
Antonio Delfim Netto
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