DECRETO LEI Nº 1216, DE 09 DE MAIO DE 1972. Dispõe Sobre a Entrega das Parcelas Pertencentes Aos Municipios, do Produto da Arrecadação do Imposto Sobre a Circulação de Mercadorias.
Dispõe sobre a entrega das parcelas pertencentes aos Municípios, do produto da arrecadação do imposto sobre a circulação de mercadorias.
O Presidente da República, usando da atribuição que lhe confere o artigo 55, item II, da Constituição
Do produto da arrecadação do imposto sobre a circulação de mercadorias, oitenta por cento (80%) constituem receita dos Estados e vinte por cento (20%), dos Municípios. As parcelas pertencentes aos Municípios serão creditadas em contas especiais, abertas em estabelecimentos oficiais de crédito e entregues, segundo o disposto neste Decreto-lei, na proporção do valor adicionado nas operações de circulação de mercadorias, realizadas no território de cada Município.
§ 1º Na apuração do valor adicionado, o Estado poderá adotar a diferença entre o valor das mercadorias saídas e das mercadorias entradas no período fixado no presente Decreto-lei.
§ 2º Para efeito de cálculo do valor adicionado serão computadas:
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as operações que constituem fato gerador do imposto, mesmo quando o pagamento for antecipado ou diferido ou quando o crédito tributário for diferido, reduzido ou excluído em virtude de isenção;
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as operações não sujeitas ao imposto, pelo artigo 19, item III, letra ?d? e artigo 23, § 7º da Constituição.
§ 3º O Estado apurará a relação percentual entre o valor adicionado ocorrido em cada Município e o valor total do Estado, devendo este índice ser aplicado para entrega da parcela municipal do imposto sobre circulação de mercadorias.
Para efeito da entrega das parcelas de um determinado ano, o Estado fará publicar, no seu órgão oficial, até o dia 30 de junho do ano anterior o valor adicionado ocorrido em cada município e os índices percentuais a que alude o artigo 1º, baseado no valor adicionado nos dois anos civis imediatamente anteriores.
§ 1º Os Municípios...
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