DECRETO LEI Nº 1490, DE 30 DE NOVEMBRO DE 1976. Altera a Legislação Relativa Ao Imposto Unico Sobre Lubrificantes e Combustiveis Liquidos e Gasosos, Concede Isenção Fiscal e da Outras Providencias.
Altera a legislação relativa ao Imposto Único sobre Lubrificantes e Combustíveis Líquidos e Gasosos, concede isenção fiscal e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
O item II do artigo 13 da Lei nº 4.452, de 5 de novembro 1964, com a redação dada pelo Decreto-lei nº 1.296, de 26 de dezembro de 1973, fica acrescido da seguinte alínea ?m?:
?Art. 13. ....................................................................................................................
II - ............................................................................................................................
m) uma parcela sobre o preço de realização dos combustíveis e lubrificantes de aviação, destinada a atribuir recursos ao Fundo Aeroviário, de que trata a Lei nº 5.989, de 17 de dezembro de 1973?.
Parágrafo único. A parcela a que se refere a alínea ?m? acrescida por este artigo não se inclui no preço de realização dos combustíveis e lubrificantes de aviação que se destinem ao consumo das Forças Armadas.
O disposto no artigo 15 da Lei nº 4.452, de 5 de novembro de 1964, não se aplica à parcela prevista na alínea ?m? do item II do seu artigo 13, que deverá ser depositada no Banco do Brasil S.A., à conta e ordem do Ministro da Aeronáutica, para crédito do Fundo Aeroviário, conforme o disposto no artigo 4º da Lei número 5.989, de 17 de dezembro de 1973.
Os combustíveis e lubrificantes de aviação ficam isentos do Imposto Único sobre Lubrificantes e Combustíveis Líquidos e Gasosos.
Este Decreto-lei entra em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 30 de novembro de 1976; 155º da Independência e 88º da República.
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