Medida Provisória nº 152 de 23/12/2003. ALTERA O ARTIGO 47 DA LEI 9.636, DE 15 DE MAIO DE 1998.
MEDIDA PROVISÓRIA Nº 152, DE 23 DE DEZEMBRO 2003.
Altera o art. 47 da Lei nº 9.636, de 15 de maio de 1998.
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:
Art. 1º O caput do art. 47 da Lei nº 9.636, de 15 de maio de 1998, passa a vigorar com a seguinte redação:
“Art. 47. O crédito originado de receita patrimonial será submetido aos seguintes prazos:
I - decadencial de dez anos para sua constituição, mediante lançamento; e
II - prescricional de cinco anos para sua exigência, contados do lançamento." (NR)
Art. 2º Esta Medida Provisória entra em vigor na data da sua publicação, aplicando-se aos prazos em curso para constituição de créditos originários de receita patrimonial.
Brasília, 23 de dezembro de 2003; 182º da Independência e 115º da República.
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