LEI ORDINÁRIA Nº 4613, DE 02 DE ABRIL DE 1965. Isenta Dos Impostos de Importação e de Consumo Bem Como da Taxa de Despacho Aduaneiros os Veiculos Especiais Destinados a Uso Exclusivo de Paraplegicos Ou de Pessoas Portadoras de Defeitos Fisicos os Quais Fiquem Impossibilitados de Utilizar os Modelos Comuns.
LEI Nº 4.613, de 2 de abril de 1965
Isenta dos impostos de importação e de consumo, bem como da taxa de despacho aduaneiro, os veículos especiais destinados a uso exclusivo de paraplégicos ou de pessoas portadoras de defeitos físicos, os quais fiquem impossibilitados de utilizar os modelos comuns.
O PRESIDENTE DA REPÚBLICA, faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
É concedida isenção dos impostos de importação e de consumo, bem como da taxa de despacho aduaneiro, para os veículos que, pelas suas características e adaptações especiais, se destinarem a uso exclusivo de paraplégicos ou de pessoas portadoras de defeitos físicos, os quais fiquem impossibilitados de utilizar os modelos comuns.
Parágrafo único. A isenção de que trata esta lei não abrange o material com similar nacional.
A venda dos veículos importados na conformidade do artigo anterior será permitida, pela competente estação aduaneira, sòmente à pessoa nas mesmas condições de deficiência física, apuradas mediante inspeção por junta médica oficial.
Parágrafo único. Apurada fraude na importação ou na venda dos veículos importados com a isenção outorgada nesta lei, o infrator pagará os impostos de importação e de consumo, bem como a taxa de despacho aduaneiro, em dôbro, sem...
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