Resolução do Senado Federal nº 364 de 01/12/1983. ELEVA A ALIQUOTA MAXIMA DO IMPOSTO SOBRE OPERAÇÕES RELATIVAS A CIRCULAÇÃO DE MERCADORIAS.
Faço saber que o SENADO FEDERAL aprovou, nos termos do art. 23, § 5º, da Constituição, e eu, MOACYR DALLA, PRESIDENTE, promulgo a seguinte
Eleva a alíquota máxima do imposto sobre operações relativas à circulação de mercadorias.
A alíquota máxima prevista no item I do art. 19 da Resolução nº 129, de 28 de novembro de 1979, será de 17% (dezessete por cento).
A alíquota máxima prevista no item III do art. 1º da Resolução citada no artigo anterior, com a redação dada pela Resolução nº 7, de 22 de abril de 1980, será de 12% (doze por cento).
Parágrafo único - O disposta neste atigo não se aplica às alíquotas fixadas no parágrafo único do referido artigo.
Os Estados não poderão reter as quotas do ICM a que têm direito os Municípios, devendo as mesmas serem entregues no mês seguinte à sua arrecadação, sob pena de responsabilidade.
Esta Resolução entra em vigor na data de sua publicação.
SENADO FEDERAL, EM 1º DE DEZEMBRO DE 1983
Senador MOACYR DALLA
PRESIDENTE
Para continuar a ler
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