LEI ORDINÁRIA Nº 1622, DE 09 DE JUNHO DE 1952. Regula a Quebra Natural do Sal Estocado Nas Salinas.
LEI Nº 1.622, DE 9 DE JUNHO DE 1952
Regula a quebra natural do sal estocado nas salinas.
O PRESIDENTE DA REPÚBLICA, faço saber que o CONGRESSO NACIONAL decreta e eu sanciono a seguinte Lei:
É considerada natural para os efeitos fiscais a quebra anual, que se verifica na estocagem do sal nas salinas, até o limite de 15% (quinze por cento) nas salinas do norte do país, e de 20% (vinte por cento) do Sergipe inclusive, para o sul.
Parágrafo único. As diferenças verificadas nos anos anteriores, até os limites previstos no art. 1º desta lei ficam igualmente reconhecidas como legais, e assim isentas de multa fiscal.
Anualmente o Instituto Nacional do Sal, de acôrdo com os exatores federais, deverá rever e balancear os estoques de sal, para a devida escrituração fiscal, fornecendo dados para que seja concedida, ex-offício, a baixa verificada, dentro dos limites fixados no art. 1º desta Lei.
Parágrafo único. Quando ocorreram modificações meteorológicas consideradas calamitosas, inundações, fazendo ultrapassar os limites previstos das quebras, a Diretoria das Rendas Internas mandará examinar a ocorrência, comprovando-a para determinar a...
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