DECRETO LEI Nº 1292, DE 11 DE DEZEMBRO DE 1973. Altera a Legislação do Imposto Sobre Produtos Industrializados Quanto Ao Valor Tributavel das Bebidas, e da Outras Providencias.
Altera a legislação do Imposto sobre Produtos Industrializados quanto ao valor tributável das bebidas, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere a artigo 55, item II, da Constituição,
O Ministro da Fazenda poderá estender a outros produtos do Capítulo 22 da tabela anexa ao regulamento do imposto sobre produtos industrializados, aprovado pelo Decreto nº 70.162 de 18 de fevereiro de 1972, o disposto na Observação 1ª à Alínea V da tabela anexa à Lei nº 4.502, de 30 de novembro de 1964, com a redação que lhe deu o artigo 2º, do Decreto-lei nº 1.133, de 16 de novembro de 1970.
Fica o Ministro da Fazenda autorizado a conceder remissão dos créditos tributários relativos ao imposto sobre produtos industrializados decorrentes da indevida aplicação da norma referida no artigo 1º, anteriormente à vigência deste Decreto-lei, vedada qualquer restituição.
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 11 de dezembro de 1973; 152º da Independência e 85º da República.
EMÍLIO G. médici
Antônio Delfim Netto
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