DECRETO LEI Nº 1409, DE 11 DE JULHO DE 1975. Dispõe Sobre a Incidencia do Imposto Unico Sobre Lubrificantes e Combustiveis Liquidos e Gasosos No Alcool Anidro Originario da Cana-de-açucar, Destinado a Adição a Gasolina.
Dispõe sobre a incidência do Imposto Único sobre Lubrificantes e Combustíveis Líquidos e Gasosos no álcool anidro originário da cana-de-açúcar, destinado a adição à gasolina.
O PRESIDENTE DA REPÚBLICA, usando da atribuição prevista no artigo 55, item II, da Constituição,
O álcool anidro originário da cana-de-açúcar, com as especificações definidas pelo Conselho Nacional do Petróleo para fins de adição à gasolina, fica sujeito à incidência do Imposto Único sobre Lubrificantes e Combustíveis Líquidos e Gasosos.
A alíquota aplicável é de 5% (cinco por cento) e incidirá sobre o preço fixado para a venda do produto ao Instituto do Açúcar e do Álcool.
É concedida isenção, até 1979, à produção, importação, circulação ou consumo do álcool a que se refere o artigo 1º.
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 11 de julho de 1975; 154º da Independência e 87º da República.
ERNESTO GEISEL
Mário Henrique Simonsen
Alysson Paulinelli
Severo Fagundes Gomes
Shigeaki Ueki
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