LEI 10852 de 29/03/2004 - LEI ORDINÁRIA. ALTERA O ARTIGO 47 DA LEI 9.636, DE 15 DE MAIO DE 1998.
LEI Nº 10.852, DE 29 DE MARÇO DE 2004.
Altera o art. 47 da Lei nº 9.636, de 15 de maio de 1998.
Faço saber que o Presidente da República adotou a Medida Provisória nº 152, de 2003, que o Congresso Nacional aprovou, e eu, José Sarney, Presidente da Mesa do Congresso Nacional, para os efeitos do disposto no art. 62 da Constituição Federal, com a redação dada pela Emenda Constitucional nº 32, combinado com o art. 12 da Resolução nº 1, de 2002-CN, promulgo a seguinte Lei:
Art. 1º O caput do art. 47 da Lei nº 9.636, de 15 de maio de 1998, passa a vigorar com a seguinte redação:
“Art. 47. O crédito originado de receita patrimonial será submetido aos seguintes prazos:
I - decadencial de dez anos para sua constituição, mediante lançamento; e
II - prescricional de cinco anos para sua exigência, contados do lançamento.”
.......................................................(NR)
Art. 2º Esta Lei entra em vigor na data da sua publicação, aplicando-se aos prazos em curso para constituição de créditos originários de receita...
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