DECRETO Nº 99349, DE 27 DE JUNHO DE 1990. Reduz Aliquota do Imposto Sobre Produtos Industrializados Incidente Sobre os Veiculos que Especifica.
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DECRETO Nº 99.349, DE 27 DE JUNHO DE 1990
Reduz alíquota do Imposto sobre Produtos Industrializados incidente sobre os veículos que especifica.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 84, inciso IV, da Constituição, e tendo em vista o disposto no artigo 4º, inciso I, do Decreto‑Lei nº 1.199, de 27 de dezembro de 1971,
DECRETA:
Fica reduzida para 20% (vinte por cento) a alíquota do Imposto sobre Produtos Industrializados incidente sobre os automóveis de passageiros, veículos de uso misto e outros veículos automóveis principalmente concebidos para transporte de pessoas, com motor de pistão alternativo, de ignição por centelha (faísca) e cilindrada não superior a 1.000cm³ (mil centímetros cúbicos), classificados no código 8703.21.9900 da Tabela de Incidência aprovada pelo Decreto nº 97.410, de 23 de dezembro de 1988, com as alterações decorrentes das modificações efetuadas na Nomenclatura Brasileira de Mercadorias pela Resolução nº 77, de 12 de dezembro de 1988, do Comitê Brasileiro de Nomenclatura.
Este Decreto entra em vigor na data de sua publicação.
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