Lei nº 4.755 de 18/08/1965. DISPÕE SOBRE A FORMA DE FIXAÇÃO DO IMPOSTO SINDICAL DEVIDO PELOS ESTABELECIMENTOS RURAIS E DA OUTRAS PROVIDENCIAS.
LEI Nº 4.755, DE 18 DE AGÔSTO DE 1965
Dispõe sôbre a forma de fixação do impôsto sindical devido pelos estabelecimentos rurais e dá outras providências.
O PRESIDENTE DA REPÚBLICA, faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
Para efeito de cobrança do impôsto sindical dos empregadores rurais não organizados sob a forma de sociedade com capital registrado, entender-se-á como capital o valor adotado para lançamento do impôsto territorial das terras do imóvel explorado, aplicando-se sôbre estes as percentagens da tabela progressiva de que trata o art. 580 da Consolidação das Leis do Trabalho, aprovado pelo Decreto-lei nº 5.452, de 1 de maio de 1943, e modificado pelo art. 1º da Lei nº 4.140 de 21 de setembro de 1962, ressalvado o disposto no art. 16 da Lei nº 4.589, de 11 de dezembro de 1964.
Os empregadores rurais nas condições do artigo anterior poderão recolher o impôsto sindical do corrente exercício, sem multa, até 60 (sessenta) dias após a vigência desta Lei.
Esta Lei entra em vigor na data de sua publicação.
Brasília, 18 de agôsto de 1965; 144º da Independência e 77º da...
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