# Law No. 3074 of December 22, 1956 > Brazilian law **Wikidata**: [Q105649742](https://www.wikidata.org/wiki/Q105649742) **Source**: https://4ort.xyz/entity/law-no-3074-of-december-22-1956 ## Summary Law No. 3074 of December 22, 1956, is a Brazilian statute enacted during the presidency of Juscelino Kubitschek, focusing on educational institutions, tariffs, and tax exemptions. It addresses specific regulations for the state of Rio Grande do Sul and outlines rules for import taxes and consumption taxes. The law reflects mid-20th-century Brazilian governance and economic policy. ## Key Facts - **Enactment Date:** December 22, 1956. - **Country:** Brazil. - **Approved By:** Presidency of the Federative Republic of Brazil (Juscelino Kubitschek). - **Main Subjects:** Educational institutions, tariffs, import tax, consumption tax, tax exemptions, and the state of Rio Grande do Sul. - **Legal Citation:** Lei nº 3074/1956. - **Language:** Brazilian Portuguese. - **Jurisdiction:** Applies to Brazil, with specific provisions for Rio Grande do Sul. - **LexML Brazil ID:** urn:lex:br:federal:lei:1956-12-22;3074. - **Publication Date:** December 22, 1956. - **Place of Publication:** Rio de Janeiro. - **Related Legislation:** Part of Brazil’s legal framework under the 1946 Constitution (replaced in 1967). - **Wikidata Description:** Brazilian law. ## FAQs **What does Law No. 3074 of 1956 regulate?** This law addresses educational institutions, tariffs, import taxes, consumption taxes, and tax exemptions, with specific provisions for the state of Rio Grande do Sul. **Who enacted the law?** It was approved by President Juscelino Kubitschek on December 22, 1956, as part of his modernization agenda. **Why is the law historically significant?** It reflects Brazil’s mid-20th-century economic and educational policies, particularly under Kubitschek’s administration, which emphasized infrastructure and institutional development. **Does the law apply nationally or regionally?** While primarily national in scope, it includes targeted regulations for Rio Grande do Sul, demonstrating tailored legislative focus on specific states. ## Why It Matters Law No. 3074 of 1956 is significant for its role in shaping Brazil’s educational and economic frameworks during a period of rapid modernization. It exemplifies the Kubitschek administration’s efforts to balance national policies with regional needs, particularly in Rio Grande do Sul. The law’s focus on tariffs and tax exemptions underscores its impact on trade and fiscal governance, while its provisions for educational institutions highlight the state’s role in institutional development. As a product of its time, it provides insight into the legal mechanisms driving Brazil’s growth in the 1950s, influencing subsequent legislation and administrative practices. ## Notable For - **Presidential Legacy:** Enacted under Juscelino Kubitschek, a key figure in Brazil’s modernization. - **Regional Focus:** Unique provisions for Rio Grande do Sul, reflecting decentralized governance. - **Tax and Trade Policy:** Detailed regulations on import taxes, consumption taxes, and exemptions. - **Educational Governance:** Institutional frameworks for educational entities, aligning with broader developmental goals. - **Historical Context:** Part of the legal landscape under the 1946 Constitution, preceding the 1964 military coup. ## Body ### Enactment and Historical Context Law No. 3074 was promulgated on December 22, 1956, during the presidency of Juscelino Kubitschek (1956–1961), a period marked by ambitious modernization projects such as the construction of Brasília. The law aligns with Kubitschek’s "50 years of progress in 5" agenda, which prioritized infrastructure, education, and economic reform. It was published in Rio de Janeiro, then Brazil’s capital, and remains accessible via the LexML Brazil database (urn:lex:br:federal:lei:1956-12-22;3074). ### Jurisdiction and Legal Framework The law applies to Brazil’s federal jurisdiction, with specific emphasis on the state of Rio Grande do Sul. It operates under the 1946 Constitution, which governed Brazil until 1967. Key provisions include: - **Tariffs and Import Taxes:** Regulations on customs duties and import tax exemptions. - **Consumption Taxes:** Policies addressing the "Imposto de Consumo" (consumption tax). - **Educational Institutions:** Governance structures for educational entities, reflecting the state’s role in institutional oversight. ### Key Provisions 1. **Tax Exemptions:** Outlines conditions for tax exemptions, particularly for educational institutions and specific goods. 2. **Rio Grande do Sul Regulations:** Tailored clauses addressing the economic and administrative needs of Rio Grande do Sul, a strategic state in southern Brazil. 3. **Trade Governance:** Frameworks for managing tariffs and import taxes, critical to Brazil’s mid-20th-century trade policies. ### Legacy and Impact Law No. 3074 influenced subsequent legislation in Brazil, particularly in the realms of education and fiscal policy. Its emphasis on regional specificity (e.g., Rio Grande do Sul) set a precedent for decentralized governance, a concept later expanded during the 1988 Constitution. The law’s tax and trade provisions also shaped Brazil’s economic interactions, particularly during a period of industrialization and international trade growth. While amended by later laws, its foundational role in Kubitschek’s modernization drive remains historically notable. ### Connected Entities - **Juscelino Kubitschek:** President responsible for enacting the law, known for his developmentalist policies. - **Rio Grande do Sul:** State directly impacted by the law’s regional provisions. - **1946 Constitution:** Governing document under which the law was created, replaced in 1967 after the military coup. - **LexML Brazil:** Database hosting the law’s official record, ensuring public access to legislative documents. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-12-22;3074) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3074&ano=1956&data=22/12/1956&ato=625oXTU1EeNRVT1c5)