MEDIDA PROVISÓRIA Nº 36, DE 26 DE JANEIRO DE 1989. Dispõe Sobre a Cobrança Dos Impostos e a Administração Tributaria No Amapa e Roraima.
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Dispõe sobre a cobrança dos impostos e a administração tributária no Amapá e em Roraima.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 62 da Constituição, adota a seguinte Medida Provisória, com força de lei:
Enquanto não concretizada a transformação em Estados dos Territórios Federais do Amapá e de Roraima, aplica-se em seus territórios a legislação tributária do Distrito Federal, instituída nas Leis nºs 07 e 10, de 29 de dezembro de 1988, e 7.431, de 17 de dezembro de 1985.
No período a que se refere o artigo anterior, a administração dos tributos previstos nas citadas leis será exercida pela União, nos termos de convênios celebrados por esses Estados (arts. 7º e 199 do CTN).
Esta Medida Provisória entra em vigor na data de sua publicação.
Revogam-se as disposições em contrário.
Brasília, 26 de janeiro de 1989; 168º da Independência e 101º da República.
JOSÉ SARNEY
Mailson Ferreira da Nóbrega
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