LEI ORDINÁRIA Nº 6560, DE 18 DE SETEMBRO DE 1978. Dispõe Sobre a Incidencia de Imposto Unico Sobre Lubrificantes e Combustiveis Liquidos e Gasosos Nos Oleos Lubrificantes de Origem Vegetal, Automotivos e Industriais.
LEI Nº 6.560, de 18 de setembro de 1978.
Dispõe sobre a incidência de Imposto Único Sobre Lubrificantes e Combustíveis Líquidos e Gasosos nos óleos lubrificantes de origem vegetal, automotivos e industriais.
O PRESIDENTE DA REPÚBLICA, faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
Os óleos lubrificantes de origem vegetal, para fins automotivos e industriais, produzidos no País, com as especificações definidas pelo Conselho Nacional do Petróleo, ficam sujeitos 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 de venda do produto conforme se dispuser em regulamento.
É concedida isenção, até 1983, à produção, circulação ou consumo dos óleos lubrificantes de origem vegetal a que se refere o art. 1º desta Lei.
Ficam sujeitos ao regime estabelecido no Decreto nº 4.071, de 12 de maio de 1939, que regulamentou o abastecimento nacional de petróleo, no que couber, os produtos de que trata o art. 1º da presente Lei.
Esta Lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, em 18 de setembro de 1978; 157º da Independência e 90º...
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