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Lei n. 11.250 de 27 de dezembro de 2006
Autor | Jorge Miranda Ribeiro |
Páginas | 242-242 |
Page 242
Regulamenta o inciso III 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...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Legislação infraconstitucional
- Leis Ordinárias e Decretos-Lei
- Decreto-Lei n. 57, de 18 de novembro de 1966
- Decreto-Lei n. 1.166, de 15 de abril de 1971
- Lei n. 5.868, de 12 de dezembro de 1972
- Lei n. 5.889, de 8 de junho de 1973
- Lei n. 6.746, de 10 de dezembro de 1979
- Lei n. 8.212, de 24 de julho de 1991
- Lei n. 8.629, de 25 de fevereiro de 1993
- Lei n. 10. 267, de 28 de agosto de 2001
- Lei n. 11.250 de 27 de dezembro de 2006
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