Decreto nº 89.247 de 27/12/1983. ALTERA DISPOSITIVOS DO REGULAMENTO DO IMPOSTO SOBRE PRODUTOS INDUSTRIALIZADOS.
DECRETO Nº 89.247, DE 27 DE DEZEMBRO DE 1983
Altera dispositivos do Regulamento do Imposto sobre Produtos Industrializados.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 81, item III, da Constituição,
DECRETA:
O artigo 144 do Regulamento do Imposto sobre Produtos Industrializados, aprovado pelo Decreto nº 87.981, de 23 de dezembro de 1982, passa a vigorar acrescido do seguinte parágrafo:
Parágrafo Único - O selo poderá ser fornecido também a comerciantes, nas hipóteses e segundo as condições estabelecidas pela Secretaria da Receita Federal.
Os artigos 159, 165 e 359, inciso I, do mesmo Regulamento, passam a vigorar com a seguinte redação:
"Art. 159 - A devolução dos selos nas hipóteses previstas no artigo 156, dará direito à indenização do valor de sua aquisição ou à sua substituição, nas condições estabelecidas pela Secretaria da Receita Federal.";
"Art. 165 - Os selos de legitimidade duvidosa, que tenham sido objeto de devolução ou apreensão, serão submetidos a exame pericial pela Secretaria da Receita Federal.
§ 1º - Uma vez se concluindo, do exame, pela ilegitimidade do total ou de parte dos selos, adotar-se-ão as medidas processuais competentes, relativamente aos considerados ilegitimos.
§ 2º - Não se conformando, o contribuinte, com as conclusões do exame prevista no caput deste artigo, é-lhe facultado, no prazo de 30 (trinta) dias da ciência do respectivo resultado, solicitar a realização de perícia pela Casa da Moeda do Brasil.
§ 3º - Na hipótese do parágrafo anterior, as despesas com a realização da perícia serão de exclusiva responsabilidade do contribuinte, que, no caso, deverá proceder ao depósito prévio da importância correspondente, a crédito da Casa da Moeda do Brasil.
§ 4º - A Casa da Moeda do Brasil expedirá o laudo pericial no prazo de 30 (trinta) dias do recebimento da solicitação de perícia dos selos.";
"Art. 359 -...
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