Lei nº 6.858 de 24/11/1980. DISPÕE SOBRE O PAGAMENTO, AOS DEPENDENTES DE SUCESSORES DE VALORES NÃO RECEBIDOS EM VIDA PELOS RESPECTIVOS TITULARES.
LEI Nº 6.858, DE 24 DE NOVEMBRO DE 1980
Dispõe sobre o pagamento, aos dependentes ou sucessores, de valores não recebidos em vida pelos respectivos titulares.
O PRESIDENTE DA REPÚBLICA
Faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
Os valores devidos pelos empregadores aos empregados e os montantes das contas individuais do Fundo de Garantia do Tempo de Serviço e do Fundo de Participação PIS-PASEP, não recebidos, em vida pelos respectivos titulares, serão pagos, em quotas iguais, aos dependentes habilitados perante a Previdência Social ou na forma da legislação específica dos servidores civis e militares, e, na sua falta, aos sucessores previstos na lei civil, indicados em alvará judicial, independentemente de inventário ou arrolamento.
§ 1º As quotas atribuídas a menores ficarão depositadas em caderneta de poupança, rendendo juros e correção monetária, e só serão disponíveis após o menor completar 18 (dezoito) anos, salvo autorização do Juiz para aquisição de imóvel destinado à residência do menor e de sua família ou para dispêndio necessário à subsistência e educação do menor.
§ 2º Inexistindo dependentes ou sucessores, os valores de que trata este artigo reverterão em favor, respectivamente, do Fundo de Previdência e Assistência Social, do Fundo de Garantia do Tempo de Serviço ou do Fundo de Participação PIS-PASEP, conforme se tratar de quantias devidas pelo empregador ou de contas de F.G.T.S. e do Fundo PIS-PASEP.
O disposto nesta Lei se aplica às restituições relativas ao imposto de renda e outros tributos, recolhidos por pessoa física, e, não existindo outros bens sujeitos a inventário, aos saldos bancários e de contas de cadernetas de...
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