DECRETO Nº 70231, DE 03 DE MARÇO DE 1972. Dispõe Sobre a Revisão do Cadastro Rural de que Trata o Artigo 46 do Estatuto da Terra, e da Outras Providencias.
DECRETO Nº 70.231, DE 3 DE MARÇO DE 1972.
Dispõe sobre a revisão do cadastro rural de que trata o artigo 46 do Estatuto da Terra e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 81, item III, da Constituição,
decreta:
A revisão geral do cadastro rural, a que se refere o § 4º do artigo 46 da Lei n° 4.504, de 30 de novembro de 1964, será realizada pelo Instituto Nacional de Colonização e Reforma Agrária, em todo o território nacional, no período de 15 de março a 15 de junho de 1972, de acordo com os prazos fixados para cada região em Instrução do INCRA aprovada pelo Ministro da Agricultura.
Parágrafo único. A revisão inclui o cadastramento dos proprietários e possuidores de imóvel rural, seus parceiros e arrendatários.
Os proprietários, titulares de domínio útil ou possuidores, a qualquer título, de imóvel rural são obrigados a apresentar ao INCRA as declarações de cadastro, nos prazos que vierem a ser fixados nos termos do artigo anterior, de acordo com o artigo 49 da Lei n° 4.504, de 30 de novembro de 1964, e artigo 31 da Lei n° 5.172, de 25 de outubro de 1966.
Parágrafo único. O não cumprimento do disposto neste artigo sujeitará o contribuinte ao lançamento de ofício dos tributos e contribuições devidas, na conformidade do artigo 149, item II, da Lei n° 5.172, de 25 de outubro de 1966, calculados com base em dados cadastrais anteriores e levantamentos locais procedidos pelo INCRA.
Os formulários para o cadastro serão fornecidos gratuitamente pelo INCRA.
Este Decreto entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 3 de março de 1972; 151º da Independência e 84º da República.
Emílio G. Médici
L. F. Cirne Lima
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