DECRETO LEI Nº 1317, DE 12 DE MARÇO DE 1974. Autoriza o Ministro da Fazenda a Conceder Remissão de Credito Tributario.
Autoriza o Ministro da Fazenda a conceder remissão de crédito tributário.
O Presidente da República, uso das atribuições que lhe confere o artigo 55, itens I e II, da Constituição,
Fica autorizado o Ministro da Fazenda a conceder, mediante despacho fundamentado, remissão total ou parcial de créditos tributários, relativos ao período de 6 de fevereiro a 15 de setembro de 1970, resultantes da incidência do Imposto Único Sobre Minerais, decorrentes da produção e saídas de sal marinho.
Parágrafo único. A autorização prevista neste artigo não beneficia o tributo que, incluído no preço do produto, tenha sido cobrado do primeiro adquirente do mesmo.
Este Decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 12 de março de 1974; 153º da Independência e 86º da República.
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