DECRETO LEI Nº 1508, DE 23 DE DEZEMBRO DE 1976. Altera para o Exercicio de 1977 a Distribuição do Produto da Arrecadação Dos Impostos que Menciona.
Altera para o exercício de 1977 a distribuição do produto da arrecadação dos impostos que menciona.
o Presidente da República, no uso da atribuição que lhe confere o artigo 55, item II da Constituição, e tendo em vista o disposto no artigo 6º da Lei nº 6.395, de 9 de dezembro de 1976,
No exercício financeiro de 1977, a parcela correspondente a 25% (vinte e cinco por cento) da despesa fixada na Lei nº 6.395, de 9 de dezembro de 1976, à conta dos Impostos Únicos sobre Minerais do País, sobre Lubrificantes e Combustíveis Líquidos e Gasosos e Adicional, sobre Energia Elétrica e os Impostos sobre Operações Financeiras, sobre os Serviços de Transporte Rodoviário Intermunicipal e Interestadual de Passageiros e Cargas, constituirá reserva especial, não podendo, por isso, ser objeto de fonte para a realização de despesas de qualquer natureza.
§ 1º Aplica-se o disposto neste artigo à arrecadação que eventualmente exceder aos valores fixados na referida lei.
§ 2º Não se aplica o estabelecido neste artigo e parágrafo primeiro as parcelas atribuídas aos Estados, Territórios, Distrito Federal e Municípios.
Os valores correspondentes à reserva especial serão creditados pelo Banco do Brasil S. A. em conta especial do Tesouro Nacional e informados mensalmente à Comissão de Programação Financeira, discriminando os destinatários dos recursos.
A disponibilidade da parcela de 25% a que se refere o ?caput? do artigo primeiro depende de autorização da Comissão de Programação Financeira, consoante o fluxo de entrada de recursos, podendo o...
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