LEI ORDINÁRIA Nº 12113, DE 09 DE DEZEMBRO DE 2009. Da Nova Redação ao Artigo 4 da Lei 8.989, de 24 de Fevereiro de 1995, que Dispõe Sobre a Isenção do Imposto Sobre Produtos Industrializados - Ipi, Na Aquisição de Automoveis para Utilização No Transporte Autonomo de Passageiros, Bem Como para Pessoa Com Deficiencia Fisica.
LEI Nº 12.113 DE 9 DE DEZEMBRO DE 2009.
Dá nova redação ao art. 4o da Lei no 8.989, de 24 de fevereiro de 1995, que dispõe sobre a isenção do Imposto sobre Produtos Industrializados - IPI, na aquisição de automóveis para utilização no transporte autônomo de passageiros, bem como por pessoas com deficiência física.
O PRESIDENTE DA REPÚBLICA Faço saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei:
O art. 4o da Lei no 8.989, de 24 de fevereiro de 1995, passa a vigorar com a seguinte redação:
“Art. 4o Fica assegurada a manutenção do crédito do Imposto sobre Produtos Industrializados - IPI relativo:
I - às matérias-primas, aos produtos intermediários e ao material de embalagem efetivamente utilizados na industrialização dos produtos referidos nesta Lei; e
II - ao imposto pago no desembaraço aduaneiro referente a automóvel de passageiros originário e procedente de países integrantes do Mercado Comum do Sul - MERCOSUL, saído do estabelecimento importador de pessoa jurídica fabricante de automóveis da posição 87.03 da Tabela de Incidência do Imposto sobre Produtos Industrializados - TIPI com a isenção de que trata o art. 1o.” (NR)
Esta Lei entra em vigor na data de sua publicação.
Brasília, 9 de dezembro de 2009; 188o da Independência e 121o da República.
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