# Law No. 2975 of November 27, 1956

> Brazilian law

**Wikidata**: [Q105649501](https://www.wikidata.org/wiki/Q105649501)  
**Source**: https://4ort.xyz/entity/law-no-2975-of-november-27-1956

## Summary
Law No. 2975 of November 27, 1956, is a Brazilian statute that altered legislation governing the Single Tax on liquid and gaseous fuels and lubricants. Promulgated by President Juscelino Kubitschek during his first year in office, this federal law was published in Rio de Janeiro and represents a formal written instrument of statutory law in Brazil's legal system.

## Key Facts
- **Official Title:** Lei nº 2975, de 27 de novembro de 1956
- **Alternative Citation:** Lei nº 2975/1956
- **Publication Date:** November 27, 1956
- **Place of Publication:** Rio de Janeiro, Brazil
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil
- **President at Time of Promulgation:** Juscelino Kubitschek
- **Legal Type:** Statute (formal written document that creates law)
- **Primary Subject:** Alteration of tax legislation (stated as "Alteração" in qualifiers)
- **Secondary Subject:** Legislation (stated as "Legislação" in qualifiers)
- **Specific Scope:** Alters legislation regarding the Single Tax on liquid and gaseous fuels and lubricants, and provides other measures
- **Jurisdictional Application:** Brazil (entire national territory)
- **Language:** Brazilian Portuguese
- **LexML Brazil Identifier:** urn:lex:br:federal:lei:1956-11-27;2975
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2975.htm
- **Wikimedia Project Inclusion:** WikiProject Brazilian Laws
- **Copyright Status:** Public domain in United States and France under edict of government doctrine
- **Dewey Decimal Classification:** 342.057 and 348.02
- **Library of Congress Authority ID:** sh85127611
- **Integrated Authority File (GND) ID:** 4020660-9

## FAQs
**What specific tax legislation did Law No. 2975 of 1956 modify?**  
The law modified the legislation governing the Imposto Único sobre Combustíveis e Lubrificantes Líquidos e Gasosos (Single Tax on liquid and gaseous fuels and lubricants), which regulates taxation of these energy products in Brazil.

**Who signed Law No. 2975 into effect and when?**  
President Juscelino Kubitschek promulgated the law on November 27, 1956, during his first year as President of the Federative Republic of Brazil.

**Where can the full text of this law be accessed?**  
The complete text is available at the official Planalto government portal URL: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2975.htm, maintained by the Presidency of the Republic.

**What type of legal instrument is Law No. 2975?**  
It is a statute, which is a formal written document that creates law and serves as the concrete manifestation of statutory law, encompassing acts, executive orders, and by-laws.

**How is this law classified in library and documentation systems?**  
The law is cataloged under Dewey Decimal codes 342.057 and 348.02, registered with Library of Congress Authority ID sh85127611, and assigned GND ID 4020660-9 in German library systems.

**In what language was the law originally drafted and published?**  
The law was written in Brazilian Portuguese, the official language of Brazil, and published in Rio de Janeiro, which served as the nation's capital at that time.

## Why It Matters
Law No. 2975 of 1956 matters because it exemplifies the statutory lawmaking process in Brazil during a pivotal developmental era. As a statute, it represents the tangible manifestation of legislative authority, transforming policy decisions into binding legal norms that govern fuel and lubricant taxation nationwide. The law's focus on energy product taxation directly impacted Brazil's fiscal structure and economic regulation during President Kubitschek's administration, which emphasized rapid industrialization and infrastructure expansion. Its inclusion in the LexML Brazil system with a persistent URN identifier (urn:lex:br:federal:lei:1956-11-27;2975) ensures permanent digital accessibility and citation capability for legal researchers, government officials, and citizens. The law's documentation through WikiProject Brazilian Laws further establishes its role in preserving Brazil's legislative heritage. As a public domain document, it embodies the principle that laws must be freely accessible to all governed citizens, reinforcing governmental transparency. The detailed cataloging across multiple international library systems (Dewey Decimal, Library of Congress, GND) demonstrates its integration into global legal knowledge infrastructure, enabling comparative law studies and historical research. The law's publication in Rio de Janeiro captures a historical moment before the capital's 1960 transfer to Brasília, preserving the geographic administrative context of mid-20th century Brazilian governance. Its specific modification of fuel and lubricant tax legislation reflects the mid-1950s policy priorities around energy regulation and revenue generation, providing researchers a concrete example of how Brazil's tax code evolved to address industrial fuel needs during economic acceleration.

## Notable For
- **Specific Tax Focus:** Uniquely targets the Single Tax on liquid and gaseous fuels and lubricants, a specialized energy tax category
- **Early Kubitschek Era:** Promulgated within the first year of Juscelino Kubitschek's presidency, reflecting immediate legislative priorities
- **Persistent Digital Identifier:** Assigned a permanent LexML URN (urn:lex:br:federal:lei:1956-11-27;2975) for reliable long-term citation
- **Capital Era Publication:** Published in Rio de Janeiro, preserving the administrative geography of Brazil's pre-Brasília capital period
- **Wikimedia Documentation:** Explicitly included in WikiProject Brazilian Laws, highlighting its significance for open-access legal archiving
- **Multi-System Cataloging:** Registered across three major international library authority systems (Dewey Decimal, Library of Congress, German GND)
- **Public Domain Status:** Exempt from copyright restrictions as an official government edict, ensuring unrestricted public distribution
- **Dual Subject Classification:** Categorized under both "change" (Alteração) and "legislation" (Legislação) in its metadata structure
- **Schema.org Equivalence:** As a statute, it aligns with the https://schema.org/Legislation class for structured web data
- **Complete URL Preservation:** Maintained on the current Planalto portal with a direct link to its 1950-1969 legislative archive section

## Body

### Legal Identity and Classification
Law No. 2975 of November 27, 1956, is formally identified as a statute under Brazilian law. As a statute, it functions as a formal written document that creates law, specifically categorized as an instance of a legal term or legal concept. The law is taxonomically classified as a subclass of written work, document, and rule, distinguishing it from broader concepts of legislation while remaining a constituent part of both law and legal act structures. Its creation followed draft law procedures and was caused by the legislative process, ultimately resulting in statutory law. The document contains legal norms as constituent components and manifests statutory law in concrete form. The law's copyright status falls under the public domain in the United States and France pursuant to the edict of government doctrine, which establishes that official legal documents cannot be copyrighted due to public policy requiring free access to governing texts.

### Historical Context and Promulgation
The law was promulgated on November 27, 1956, by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek. This date places the law early in Kubitschek's five-year presidential term (1956-1961), a period characterized by aggressive developmental policies and the famous "50 years in 5" development plan. The promulgation process followed standard Brazilian legislative procedures, with the President serving as the approving authority through formal promulgation. The law was published in Rio de Janeiro, which functioned as Brazil's federal capital from 1763 until 1960, when the capital transferred to the newly constructed Brasília. This geographic publication detail preserves an important administrative context for researchers studying Brazilian legal history.

### Subject Matter and Legislative Scope
The law's digest explicitly states its purpose: "ALTERA A LEGISLAÇÃO DO IMPOSTO UNICO SOBRE COMBUSTIVEIS E LUBRIFICANTES LIQUIDOS E GASOSOS, E DA OUTRAS PROVIDENCIAS." This translates to modifying the legislation governing the Single Tax on liquid and gaseous fuels and lubricants while providing additional measures. The main subjects are categorized as "change" (Alteração) and "legislation" (Legislação) in the law's metadata, indicating its role as an amending instrument within Brazil's tax code. The law applies to the entire jurisdiction of Brazil, making it a federal statute with nationwide effect. The legislation addresses energy product taxation, a critical fiscal tool for revenue generation and economic regulation in a period of industrial expansion.

### Access, Documentation, and Digital Preservation
The law is digitally preserved and accessible through multiple official channels. Its primary online location is the Planalto government portal at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2975.htm, where it is archived within the 1950-1969 legislative collection. The LexML Brazil system assigns it a permanent identifier: urn:lex:br:federal:lei:1956-11-27;2975, enabling persistent citation and retrieval. This URN structure follows the LexML standard for Brazilian legislation, encoding the document type (lei), date (1956-11-27), and number (2975). The law is also included in WikiProject Brazilian Laws, a Wikimedia initiative focused on documenting Brazil's legislative corpus, which enhances its discoverability and connects it to broader open-knowledge efforts.

### Cataloging and Authority Control
The law is registered in major international library and documentation systems. It carries Dewey Decimal classifications 342.057 and 348.02, placing it within law and legislation categories. The Library of Congress Authority ID sh85127611 and German GND ID 4020660-9 provide standardized identification across American and European library networks. These identifiers enable integration into global cataloging systems, supporting comparative legal research and bibliographic control. The law's language of work is Brazilian Portuguese, and its legal citation format "Lei nº 2975/1956" follows Brazilian conventions for referencing statutes by number and year.

### Relationship to Broader Legal Framework
As a statute, Law No. 2975 is equivalent to the https://schema.org/Legislation class used in semantic web contexts, facilitating machine-readable representation of legal data. The statute concept is recognized across over 100 Wikipedia language editions and documented in major encyclopedias including the Armenian Soviet Encyclopedia, Granat Encyclopedic Dictionary, and Great Russian Encyclopedia. The law's structure follows the general pattern where statutes result from legislation and contain legal norms as constituent parts. It is distinguished from draft laws that precede it and from the broader category of legal acts, while simultaneously being part of those larger legal constructs. The law's public domain status aligns with international norms for official government texts, ensuring that citizens, researchers, and legal practitioners can access, reproduce, and analyze the text without copyright restriction.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-11-27;2975)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2975&ano=1956&data=27/11/1956&ato=1a0ATTU90dNRVTa90)
3. LexML Brasil