DECRETO LEI Nº 1430, DE 02 DE DEZEMBRO DE 1975. Altera Prazo de Recolhimento de Tributos Federais.
Altera prazo de recolhimento de tributos federais.
o Presidente da República, usando da atribuição que lhe confere o artigo 55, item II, da Constituição,
O artigo 15 do Decreto-lei nº 400, de 30 de dezembro de 1968, passa a vigorar com a seguinte redação:
?Art. 15. Será antecipado para o último dia útil imediatamente anterior, o término do prazo de recolhimento dos tributos federais que ocorra a 31 de dezembro, quando nesta data não houver expediente bancário?.
Este decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 2 de dezembro de 1975; 154º da Independência e 87º da República.
ERNEsTO GEisEL
Mário Herique Simonsen
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