# Law No. 2930 of October 27, 1956

> Brazilian law

**Wikidata**: [Q105649499](https://www.wikidata.org/wiki/Q105649499)  
**Source**: https://4ort.xyz/entity/law-no-2930-of-october-27-1956

## Summary
**Law No. 2930 of October 27, 1956** (Portuguese: *Lei nº 2930, de 27 de outubro de 1956*) is a Brazilian federal statute that modifies the stamp tax regulations established by Decree 032392 of 1953. Promulgated by President Juscelino Kubitschek in Rio de Janeiro, the law specifically alters Article 92 of the table contained within the Consolidation of Stamp Tax Laws. It serves as a formal legal instrument of the Federative Republic of Brazil.

## Key Facts
- **Official Title:** Lei nº 2930, de 27 de outubro de 1956
- **Enactment Date:** October 27, 1956
- **Entity Type:** Statute (Formal written document/Legal act)
- **Jurisdiction:** Brazil (Federative Republic of Brazil)
- **Approving Authority:** Juscelino Kubitschek, President of the Republic
- **Promulgation Method:** Promulgation by the Presidency of the Federative Republic of Brazil
- **Place of Publication:** Rio de Janeiro (Capital of Brazil at the time)
- **Language:** Brazilian Portuguese
- **Legal Citation:** Lei nº 2930/1956
- **Primary Subject:** Tax (Impostos), specifically the Stamp Tax (Imposto do Selo)
- **Legislative Action:** Modifies (Alteração) existing legal tables
- **Target Legislation:** Modifies Article 92 of the table constant in Decree 032392 (dated March 9, 1953), known as the Consolidation of Stamp Tax Laws
- **Official Identifier (LexML):** urn:lex:br:federal:lei:1956-10-27;2930
- **Official URL:** Available at the Planalto Government Archives (`https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2930.htm`)

## FAQs
**What is the specific function of Law No. 2930?**
The law functions as a modification to existing tax legislation. It specifically alters Article 92 of the table found in Decree 032392, which consolidated the laws regarding the Brazilian Stamp Tax (Imposto do Selo).

**Who signed Law No. 2930 into effect?**
The law was approved and promulgated by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek on October 27, 1956.

**Where was Law No. 2930 published?**
The law was published in Rio de Janeiro, which served as the capital city of Brazil prior to the inauguration of Brasília in 1960.

**Is Law No. 2930 a statute?**
Yes, legally it is classified as a "statute" (statute), defined as a formal written document enacted to create or modify law. As a Brazilian legal enactment, it is part of the statutory law of the nation.

## Why It Matters
Law No. 2930 of October 27, 1956, represents a specific adjustment to the Brazilian tax code during a pivotal era of the country's economic history. Enacted during the presidency of Juscelino Kubitschek—a period characterized by rapid industrialization and the "50 years in 5" development plan—this statute reflects the ongoing administrative need to refine fiscal tools like the Stamp Tax (Imposto do Selo). By modifying the "Consolidation of Stamp Tax Laws" (Decree 032392) established just three years prior, the law demonstrates the dynamic nature of Brazilian fiscal legislation in the 1950s. As a statute, it serves as a concrete manifestation of statutory law, ensuring that tax tables and regulations remained up-to-date with the administrative requirements of the time.

## Notable For
- **Modification of Stamp Tax Consolidation:** It specifically targets the "Consolidation of Stamp Tax Laws," a key legal framework for Brazilian fiscal revenue in the 1950s.
- **Juscelino Kubitschek Era:** The law was enacted by President Kubitschek, one of Brazil's most historically significant leaders, known for building Brasília and driving economic growth.
- **Rio de Janeiro as Capital:** It is notable for being promulgated in Rio de Janeiro, marking it as a legal product of Brazil's pre-Brasília era (the capital moved in 1960).
- **Legal Accessibility:** The law is digitally preserved and accessible via the official `planalto.gov.br` portal and identified by the LexML system, ensuring public access to historical legislative records.

## Body

### Definition and Legal Classification
Law No. 2930 of October 27, 1956, is legally defined as a **statute** (statute). In the context of Brazilian and international legal theory, a statute is a formal written document that creates or modifies law. It serves as a manifestation of statutory law and is distinct from broader legal concepts, acting as the physical or formal expression of a legal rule. As a document type, it is a subclass of "written work" and "rule," composed of legal norms and caused by the act of legislation.

### Legislative Content and Function
The primary function of Law No. 2930 was to execute a **modification** (alteration) to the existing tax code. Specifically, the law modified **Article 92** of the table contained within Decree 032392, dated March 9, 1953. This decree was the **"Consolidação das Leis do Imposto do Selo"** (Consolidation of Stamp Tax Laws).

The law focuses on three main subjects as defined by legal ontologies:
1.  **Change (Alteração):** The act of modifying the text of the previous decree.
2.  **Table (Tabela):** Referring to the structured data within the tax code (Article 92) that likely listed rates, categories, or stamps.
3.  **Tax (Impostos):** The domain of the law, specifically regarding the fiscal charges on stamped documents or transactions.

### Historical and Political Context
The law was created in **Brazil** (Federative Republic of Brazil), a federal republic located in South America.
- **Date of Enactment:** October 27, 1956.
- **Approving Body:** The Presidency of the Federative Republic of Brazil.
- **Signatory:** **Juscelino Kubitschek** (in office from January 31, 1956 – January 31, 1961).
- **Location:** The place of publication was **Rio de Janeiro**. At the time of this law's passing, Rio de Janeiro was the capital of Brazil (the capital was transferred to Brasília on April 22, 1960).

### Jurisdiction and Language
This statute applies to the jurisdiction of **Brazil**. As a legal work, it is written in **Brazilian Portuguese**, the official language of the country. Its legal citation is recorded as "Lei nº 2930/1956."

### Identification and Access
The law is indexed and accessible through several formal identifiers and systems:
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1956-10-27;2930` (A standard identifier for Brazilian legal documents).
- **URL:** The full text is available at the official Brazilian government legal archive: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2930.htm`.
- **References:** The law's details are sourced from the official presidency archives (legislacao.presidencia.gov.br) and the LexML repository.

### Copyright Status
As a statute and an edict of government, this law falls under the "edict of government doctrine." In many jurisdictions, including the United States (as referenced by the general concept of a statute) and generally for Brazilian federal laws, such legal texts are in the **public domain**. This ensures that the laws governing the public are not subject to copyright restrictions and are freely accessible to all citizens.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-10-27;2930)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2930&ano=1956&data=27/10/1956&ato=a36ATUE90dNRVTb01)
3. LexML Brasil