# Law No. 2974 of November 26, 1956

> Brazilian law

**Wikidata**: [Q105649500](https://www.wikidata.org/wiki/Q105649500)  
**Source**: https://4ort.xyz/entity/law-no-2974-of-november-26-1956

## Summary
Law No. 2974 of November 26, 1956 (Portuguese: *Lei nº 2974, de 26 de novembro de 1956*) is a Brazilian statute enacted to amend provisions of Decree 026149, the 1949 Consolidation of Consumption Tax Laws. Promulgated by President Juscelino Kubitschek and published in Rio de Janeiro, it serves as a legal norm modifying tax regulations within the Federative Republic of Brazil.

## Key Facts
- **Official Title:** Lei nº 2974, de 26 de novembro de 1956.
- **Legal Classification:** Instance of a **statute** (a formal written document that creates law).
- **Enactment Date:** November 26, 1956.
- **Approving Authority:** Presidency of the Federative Republic of Brazil; promulgated by President **Juscelino Kubitschek**.
- **Primary Function:** Alters provisions of Decree 026149 (dated January 5, 1949), known as the Consolidation of Consumption Tax Laws (*Consolidação das Leis do Imposto de Consumo*).
- **Jurisdiction:** Brazil.
- **Place of Publication:** Rio de Janeiro (Federal Capital at the time).
- **Language:** Brazilian Portuguese.
- **Main Subjects:** Consumption Tax (*Imposto de Consumo*), Legal Norms (*Normas*), and Legal Change (*Alteração*).
- **LexML Identifier:** `urn:lex:br:federal:lei:1956-11-26;2974`.
- **Legal Citation:** Lei nº 2974/1956.
- **Source URL:** Available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2974.htm`.
- **Project Association:** On the focus list of WikiProject Brazilian Laws.

## FAQs
**What is the specific legal function of Law No. 2974?**
The statute functions as an amendment to existing tax regulations. It specifically alters provisions within Decree 026149, issued in 1949, which consolidated various laws regarding the Consumption Tax (*Imposto de Consumo*) in Brazil.

**Who authorized Law No. 2974 and when did it take effect?**
The law was approved by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek. It was officially published on November 26, 1956.

**How is Law No. 2974 classified within the Brazilian legal system?**
It is classified as a **statute**, defined as a formal written document that creates or modifies law. As a legal norm, it applies federally to the jurisdiction of Brazil and is written in Brazilian Portuguese.

## Why It Matters
Law No. 2974 represents a specific legislative adjustment to Brazil's mid-20th-century fiscal policy. By modifying the Consolidation of Consumption Tax Laws (Decree 026149), the statute reflects the government's ongoing efforts to refine tax collection and regulation during a period of significant economic change under the Kubitschek administration. As a formal statute, it exemplifies the mechanism by which Brazilian federal authorities modify consolidated legal frameworks to address administrative needs or policy shifts. Its enactment in Rio de Janeiro also marks it as a product of the political administration centered in the former federal capital before the move to Brasília.

## Notable For
- **Modification of Tax Code:** Specifically targets the *Consolidação das Leis do Imposto de Consumo*, a major consolidation of tax law from 1949.
- **Historical Administration:** Enacted during the government of Juscelino Kubitschek, a notable period of industrialization and development in Brazil.
- **Pre-Brasília Legislation:** Published in Rio de Janeiro, distinguishing it as a legal document from the era before Brasília became the federal capital in 1960.
- **Structured Legal Data:** Identified via the LexML standard (`urn:lex:br:federal:lei:1956-11-26;2974`), ensuring its precise identification in digital legal repositories.

## Body

### Legislative Definition and Context
Law No. 2974 is a **statute**, a class of legal instrument defined as a formal written document created to establish or modify law. In the context of the Brazilian legal system, it acts as a "legal norm" resulting from legislation. As a subclass of written work and rule, it functions as the official record of the state's authority to amend tax regulations.

The entity applies strictly to the jurisdiction of **Brazil**, a federal republic in South America. At the time of the law's publication, the country's administrative center was Rio de Janeiro. The text is composed in **Brazilian Portuguese**, the official language of the nation.

### Provisions and Subject Matter
The primary purpose of Law No. 2974 is defined by its "law digest" property: it alters provisions of **Decree 026149**, dated January 5, 1949. This decree is titled the "Consolidation of Consumption Tax Laws" (*Consolidação das Leis do Imposto de Consumo*).

Consequently, the main subjects of Law No. 2974 are:
1.  **Consumption Tax (*Imposto de Consumo*):** The specific fiscal area being regulated.
2.  **Legal Norms:** The establishment of binding rules.
3.  **Change (*Alteração*):** The procedural nature of the law, indicating it modifies an existing text rather than creating a standalone code.

### Enactment and Authority
The statute was formally approved by the **Presidency of the Federative Republic of Brazil**. The promulgation process is specifically attributed to **Juscelino Kubitschek**, the President of Brazil at the time. The determination method for this law was "promulgation," signaling its formal announcement and entry into force.

Key dates and locations include:
- **Publication Date:** November 26, 1956.
- **Place of Publication:** Rio de Janeiro.

### Technical Identifiers and Access
Law No. 2974 is indexed within Brazilian legal databases using specific identifiers to ensure accurate retrieval and citation.
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1956-11-26;2974`. This Uniform Resource Name serves as a persistent identifier for the legal resource.
- **Legal Citation:** *Lei nº 2974/1956*.
- **Official Link:** The full text of the work is accessible via the Planalto Palace website at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2974.htm`.
- **Wikidata Context:** The entity is described as a "Brazilian law" and is included on the focus list of **WikiProject Brazilian Laws**, indicating its relevance within structured knowledge projects.

### Broader Legal Framework
As a statute, Law No. 2974 exists within a broader hierarchy of legal concepts. It is an instance of a **legal act** and serves as a manifestation of statutory law. While the law itself is specific to 1956 tax amendments, the concept of a "statute" in Brazil implies a document with "legal norm" as a component, caused by legislation and distinct from executive orders or by-laws in its specific procedural origin, though all fall under the broad umbrella of statutory instruments.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-11-26;2974)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2974&ano=1956&data=26/11/1956&ato=a9fkXTU90dNRVT977)
3. LexML Brasil