Decreto nº 86.793 de 28/12/1981. FIXA O VALOR TRIBUTAVEL DOS PRODUTOS DO ITEM 24.02.02.02 (CIGARROS), DA TABELA ANEXA AO DECRETO 84.338, DE 26 DE DEZEMBRO DE 1979, E A MARGEM BRUTA DO VAREJISTA.
Decreto nº 86.793, de 28 de dezembro de 1981.
Fixa o valor tributável dos produtos do item 24.02.02.02 (cigarros), da Tabela anexa ao Decreto nº 84.338, de 26 de dezembro de 1979, e a margem bruta do varejista.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 81, item III, da Constituição, e tendo em vista a delegação contida no parágrafo único do artigo 8º da Lei nº 5.368, de 1º de dezembro de 1967:
DECRETA:
Fica o Ministro da Fazenda autorizado a fixar o valor tributável dos produtos do item 24.02.02.02 (cigarros), da Tabela anexa ao Decreto nº 84.338, de 26 de dezembro de 1979, em até 18,497317% sobre o preço de venda a varejo, mantida a margem bruta do varejista em 11% sobre o referido preço.
Este Decreto entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, em 28 de dezembro de 1981; 160º da Independência e 93º da República.
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