DECRETO Nº 78977, DE 20 DE DEZEMBRO DE 1976. Altera a Redação do Inciso Ii do Artigo 11 do Regulamento do Imposto Unico Sobre Minerais, Aprovado Pelo Decreto 66.694, de 11 de Junho de 1970, Ja Modificado Pelo Decreto 75.757, de 23 de Maio de 1975.
DECRETO Nº 78.977, 20 DE DEZEMBRO DE 1976.
Altera redação do inciso II do artigo 11 do Regulamento do Imposto Único sobre Minerais, aprovado pelo Decreto n.º 66.694, de 11 de junho de 1970, já modificado pelo Decreto n.º 75.575, de 23 de maio de 1975.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 81, item III, da Constituição,
decreta:
O inciso II do artigo 11 do Regulamento do Imposto Único sobre Minerais, aprovado pelo Decreto n.º 66.694, de 11 de junho de 1970, modificado pelo artigo 1º do Decreto n.º 75.757, de23 de maio de 1975, passa a vigorar com a seguinte redação:
II - As saídas de substâncias minerais que devam ser utilizadas como matéria-prima na industrialização de adubos, fertilizantes e defensivos agrícolas ou, na agricultura, como corretivo de solos;
a) para estabelcimento onde se industrializem adubos simples ou compostos, fertilizantes e defensivos agricolas;
b) para outro estabelecimento do mesmo titular daquele onde se deva processar a industrialização;
c) para estabelecimento produtor;
d) para cooperativas agropastoris;
e) para depósitos ou filiais de estabelecimentos industriais localizados nas zonas de consumo do produto;
f) para firmas revendedoras; e
g) para órgãos e entidades de admnistração pública que tenham por objetivo o fomento de atividades agropécuarias.
Este decreto entrará em vigor na data de sua publicação, revogadas as...
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