Decreto nº 88.556 de 01/08/1983. ALTERA A LEGISLAÇÃO DO IMPOSTO SOBRE PRODUTOS INDUSTRIALIZADOS.
Decreto nº 88.556, de 1º de agosto de 1983
Altera a legislação do Imposto sobre Produtos Industrializados.
O VICE-PRESIDENTE DA REPUBLICA, no exercício do cargo de PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 81, item III, da Constituição,
DECRETA:
O item IV do artigo 36 do Regulamento do Imposto sobre Produtos Industrializados aprovado pelo Decreto nº 87.981, de 23 de dezembro de 1982, passa a vigorar com a seguinte redação:
IV - a aguardente do código 22.09.07.00 da TabeIa, remetida, em recipiente de capacidade superior a um litro, pelos seus fabricantes, a estabelecimentos engarrafadores do mesmo produto, a comerciantes atacadistas ou a cooperativas de produtores, e destes dois últimos àqueles estabelecimentos engarrafadores.
(Lei 4.502/64, Obs. 4a ao Cap. 22 da Tabela).
O Ministério da Fazenda estabelecerá normas especiais de controle relativas às operações a que se refere o item com a redação dada pelo artigo anterior.
A disposição alterada pelo artigo 1º também se aplica às operações realizadas, nos seus estritos termos, no período compreendido entre a entrada em vigor do citado Regulamento e a data da vigência deste Decreto, vedada qualquer restituição.
Este Decreto entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
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