LEI ORDINÁRIA Nº 5097, DE 02 DE SETEMBRO DE 1966. Extingue Debitos Fiscais Decorrentes da Aplicação Dos Artigos 6, 7 da Lei 2.613, de 23 de Setembro de 1955, e da Outras Providencias.
LEI Nº 5.097, DE 2 SETEMBRO DE 1966
Extingue débitos fiscais decorrentes da aplicação dos arts. 6º e 7º da Lei nº 2.613 de 23 setembro de 1955, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
São considerados extintos os débitos fiscais decorrentes da aplicação dos arts: 6º e 7º da Lei número 2.613, de 23 de setembro de 1955, nos exercício anteriores ao de 1966.
O contribuinte que houver recolhido os tributos a que se referem os arts. 6º e 7º da Lei nº 2.613 de 23 de setembro de 1955, receberá, da repartição competente, certificado de crédito correspondente às importâncias recolhidas, podendo utilizá-lo no pagamento dos mesmos tributos quando devidos nos exercícios posteriores.
Parágrafo único. O Poder Executivo providenciará, no prazo de 30 (trinta) dias contados da vigência desta Lei, a regulamentação do disposto neste artigo.
Esta lei entra em vigor na data de sua publicação.
Revogam-se as disposições em contrário.
Brasília, 2 de setembro de 1966; 145º da Independência e 78º da República.
H. CASTELLO branco
Octávio Bulhões
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