LEI ORDINÁRIA Nº 4156, DE 28 DE NOVEMBRO DE 1962. Altera a Legislação Sobre o Fundo Federal de Eletrificação e da Outras Providencias.
LEI Nº 4.156, DE 28 DE NOVEMBRO DE 1962
Altera a legislação sôbre o Fundo Federal de Eletrificação e dá outras providências.
O PRESIDENTE DA REPÚBLICA, faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
O impôsto sôbre energia elétrica devido por KW h (quilowatt, hora) terá importância equivalente às seguintes percentagens da tarifa fiscal definida na lei:
I - paxa o exercício de 1963:
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10 % para atividade rural;
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20 % para os consumidores residenciais e industriais;
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30 % para os demais consumidores.
II - para o exercício de 1964:
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10 % para atividade rural;
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30% para os consumidores residenciais e industriais;
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35 % para os demais consumidores.
Ill - a partir do exercício de 1965:
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10 % para atividade rural;
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35% para os consumidores residencais e industriais;
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40% para os demais consumidores.
§ 1º No fornecimento a forfait, impôsto será o de consumidor doméstico, cabendo a metade do seu valor ao consumidor e metade ao distribuidor, sôbre a conta da energia consumida.
§ 2º O consumidor industrial que comprovar perante o Conselho Nacional de Águas e Energia Elétrica despesa com energia elétrica, em cada um dos dois anos imediatamente anteriores, superior a 4% do valor das suas vendas, terá direito à redução percentual do impôsto único que seria cobrado nos têrmos dêste artigo e seus parágrafos.
§ 3º A redução referida no parágrafo anterior será concedida por períodos de dois anos, em percentagem equivalente a 10 (dez) vêzes a relação entre a despesa demonstrada com energia...
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