LEI ORDINÁRIA Nº 1393, DE 12 DE JULHO DE 1951. Modifica os Artigo 2 e 3 da Lei 305, de 18 de Julho de 1948, que Regula a Aplicação do Artigo 15, Paragrafo 4, da Constituição Federal (cota do Imposto de Renda Destinada Aos Municipios).
LEI Nº 1.393, DE 12 DE JULHO DE 1951
Modifica os arts. 2º e 3º da Lei número 305, de 18 de julho de 1948, que regula a aplicação do art. 15, § 4º da Constituição Federal (cota do impôsto de renda destinada aos Municípios).
O PRESIDENTE DA REPÚBLICA, faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
Os arts. 2º e 3º da Lei nº 305, de 18 de julho de 1948, que regula a aplicação do art. 15, § 4, da Constituição Federal (cota do impôsto de renda destinada aos Municípios), passam a ter a seguinte redação:
?Art. 2º As importâncias devidas, na forma do artigo anterior, serão distribuídas totalmente às exatorias federais, a fim de que estas efetuem o pagamento de uma só vez aos Municípios.
Parágrafo único. Os créditos de que trata esta Lei deverão ser automàticamente registrados pelo Tribunal de Contas e os pagamentos serão efetuados por movimentos de fundos.
O pagamento será feito, em cada Município, diretamente à Prefeitura Municipal, de preferência pela Coletoria Federal nêle instalada, ou do que nêle tiver jurisdição, dentro dos primeiros sessenta dias do segundo semestre, mediante ordem da Delegacia Fiscal do Tesouro Nacional, no respectivo Estado.
§ 1º As importâncias recebidas serão obrigatòriamente escrituradas, bem como a sua aplicação, na Contabilidade da Prefeitura Municipal.
§ 2º O Prefeito Municipal, em cada exercício, remeterá à Câmara Municipal as contas e comprovantes do exercício anterior, sem cuja prova não poderá receber qualquer nova importância.
§ 3º Em caso de...
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