DECRETO Nº 59575, DE 18 DE NOVEMBRO DE 1966. Regulamenta a Aplicação do Artigo 23, da Lei 4.863 de 29 de Novembro de 1965.
Decreto Nº 59.575, DE 18 DE NOVEMBRO DE 1966.
Regulamenta a aplicação do art. 23, da Lei nº 4.863, de 29 de novembro de 1965.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 87, nº I, da Constituição, e tendo em vista o disposto no artigo 23, da Lei nº 4.863, de 29 de novembro de 1965,
decreta:
A participação (cota-parte) de servidores ou denunciantes em multas fiscais ou no produto de leilão de mercadorias, e a constituição e distribuição de estímulos aos órgãos tributários e ao departamento de arrecadação do Ministério da Fazenda, reger-se-ão pelas disposições do presente decreto.
Parágrafo único. Consideram-se tributários, para os efeitos dêste Decreto, os órgãos do Ministério da Fazenda especificadamente incumbidos da cobrança e fiscalização dos tributos.
Será de 40% (quarenta por cento) a participação a que se refere o artigo anterior, respeitados os limites das participações, já previstas em leis, inferiores a essa percentagem.
Parágrafo único. Ficam excluídas de qualquer participação as multas de mora definidas em lei.
A participação em multas decorrentes de infrações às leis dos impostos de CONSUMO (Decreto número 45.422, de 12-2-59, art. 373, revigorado pela Lei nº 4.502, de 30 de novembro de 1964 art. 120, pelo Decreto nº 56.791, de 26 de agôsto de 1965, art. 290), do SELO (Lei número 4.505, de 30 de novembro de 1964, art. 47 e Decreto nº 55.852, de 22-3-65, art. 129), ÚNICO SÔBRE MINERAIS DO PAÍS (Decreto-lei nº 5.247, de 12-2-43, art. 17) ÚNICO SÔBRE ENERGIA ELÉTRICA (Lei nº 2.308, de 31-8-54, art. 9º e Decreto nº 57.617, de 7-1-66, art. 149), ÚNICO SÔBRE COMBUSTÍVEIS E...
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