LEI ORDINÁRIA Nº 5963, DE 10 DE DEZEMBRO DE 1973. Acrescenta os Paragrafos Sexto, Setimo e Oitavo Ao Artigo Primeiro da Lei 4.452, de 05 de Novembro de 1964, e da Outras Providencias.
LEI Nº 5.963, DE 10 DE DEZEMBRO DE 1973
Acrescenta os parágrafos 6º ,7º e 8º ao artigo 1º, da Lei nº 4.452, de 5 de novembro de 1964, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
O artigo 1º, da Lei número 4.452, de 5 de novembro de 1964, passa a vigorar acrescido dos seguintes parágrafos:
?§ 6º Os óleos diesel e lubrificantes utilizados pelas embarcações nacionais ou afretadas com as prerrogativas de bandeira brasileira, que operam na navegação de cabotagem, fluvial e lacustre, ficam isentos do imposto de que trata esta lei.
§ 7º Somente poderão gozar do benefício previsto no parágrafo anterior as empresas de navegação brasileiras autorizadas a funcionar pela Superintendência Nacional da Marinha Mercante - SUNAMAM - e que operem em linhas na navegação de cabotagem, fluvial e lacustre.
§ 8º A Superintendência Nacional da Marinha Mercante regulamentará as condições em que tais empresas poderão gozar da isenção a que se referem os parágrafos anteriores, bem como estabelecerá, por períodos de seis meses, as quotas de consumo permitidas para cada empresa.?
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