DECRETO LEI Nº 1203, DE 18 DE JANEIRO DE 1972. Dispõe Sobre a Entrega das Parcelas Pertencentes Aos Municipios No Produto da Arrecadação do Imposto Sobre Circulação de Mercadorias.
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Dispõe sôbre a entrega das parcelas pertencentes aos Municípios no produto da arrecadação do imposto sôbre circulação de mercadorias
O PRESIDENTE DA REPÚBLICA, usando das atribuições que lhe confere o artigo 55, item II, da Constituição,
Art.1º O artigo 1º do Decreto-lei nº 380, de 23 de dezembro de 1968, passa a vigorar acrescido do seguinte parágrafo:
?Art. 1º ....................................................................................................................
Parágrafo único. No levantamento das operações tributáveis, para os efeitos deste Decreto-lei, as saídas de mercadorias serão consideradas exclusivamente pelos valores acrescidos nos estabelecimentos situados em cada Município, abatidas, portanto, as importâncias correspondentes às entradas de mercadorias recebidas do mesmo ou de outro Município.?
Para a distribuição das parcelas pertencentes aos Municípios no produto da arrecadação do imposto sobre circulação de mercadorias os Estados poderão adotar no ano de 1972, em substituição ao valor das operações tributáveis previstas no artigo 2º do Decreto-lei nº 380, de 23 de dezembro de 1968, os índices utilizados no segundo semestre de 1971.
Este Decreto-lei entrará em vigor na data de...
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