LEI ORDINÁRIA Nº 11250, DE 27 DE DEZEMBRO DE 2005. Regulamenta o Inciso Iii do Paragrafo 4 do Artigo 153 da Constituição Federal.
LEI Nº 11.250, DE 27 DE DEZEMBRO DE 2005.
Regulamenta o inciso III do § 4o do art. 153 da Constituição Federal.
O PRESIDENTE DA REPÚBLICA Faço saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei:
Art.1o A União, por intermédio da Secretaria da Receita Federal, para fins do disposto no inciso III do § 4o do art. 153 da Constituição Federal, poderá celebrar convênios com o Distrito Federal e os Municípios que assim optarem, visando a delegar as atribuições de fiscalização, inclusive a de lançamento dos créditos tributários, e de cobrança do Imposto sobre a Propriedade Territorial Rural, de que trata o inciso VI do art. 153 da Constituição Federal, sem prejuízo da competência supletiva da Secretaria da Receita Federal.
§ 1o Para fins do disposto no caput deste artigo, deverá ser observada a legislação federal de regência do Imposto sobre a Propriedade Territorial Rural.
§ 2o A opção de que trata o caput deste artigo não poderá implicar redução do imposto ou qualquer outra forma de renúncia fiscal.
Art. 2o A Secretaria da Receita Federal baixará ato estabelecendo os requisitos e as condições necessárias à celebração dos convênios de que trata o art. 1o desta Lei.
Art. 3o Esta Lei entra em vigor na data de sua publicação.
Brasília, 27 de dezembro de 2005; 184o da Independência e 117o da República.
LUIZ INÁCIO LULA DA SILVA
Murilo Portugal Filho
Este texto não substitui o publicado no D.O.U. de 28.12.2005
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