# Law No. 3080 of December 22, 1956

> Brazilian law

**Wikidata**: [Q105649755](https://www.wikidata.org/wiki/Q105649755)  
**Source**: https://4ort.xyz/entity/law-no-3080-of-december-22-1956

## Summary
Law No. 3080 of December 22, 1956, is a Brazilian federal statute promulgated by President Juscelino Kubitschek that establishes tax exemptions and regulates tariffs, import taxes, and consumption taxes for specific municipalities in the states of Ceará, Maranhão, and Pernambuco. The law targets economic development in designated localities including Crato in Ceará and Bom Jardim in Maranhão, providing customs duty relief and municipal tax benefits.

## Key Facts
- **Official Title:** Lei nº 3080, de 22 de dezembro de 1956
- **Legal Citation:** Lei nº 3080/1956
- **Promulgation Date:** December 22, 1956
- **Approving Authority:** Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek
- **Determination Method:** Promulgation
- **Jurisdiction:** Brazil (applies to federal jurisdiction)
- **Instance Of:** Statute (formal written document that creates law)
- **Place of Publication:** Rio de Janeiro
- **Language:** Brazilian Portuguese
- **LexML Brazil ID:** urn:lex:br:federal:lei:1956-12-22;3080
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3080.htm
- **Main Subjects:** Tariff (Taxa Aduaneira), import tax (Imposto De Importação), consumption tax (Imposto De Consumo), tax exemption (Isenção), municipal prefecture (Prefeitura Municipal)
- **Geographic Focus:** Ceará (Estado Do Ceara), Pernambuco (Estado De Pernambuco), Crato (CE), Bom Jardim (MA)
- **Wikimedia Project:** Part of WikiProject Brazilian Laws

## FAQs
**What is Law No. 3080 of December 22, 1956?**
Law No. 3080 is a Brazilian federal statute from 1956 that creates tax exemptions and regulates customs tariffs, import taxes, and consumption taxes for specific municipalities, primarily targeting economic development in Crato (Ceará) and Bom Jardim (Maranhão).

**Who signed this law into effect and when?**
President Juscelino Kubitschek promulgated the law on December 22, 1956, during his first year in office, as part of his administration's developmentalist economic policies.

**Which municipalities and states benefit from this law?**
The law specifically benefits Crato in the state of Ceará, Bom Jardim in the state of Maranhão, and areas within the state of Pernambuco, providing them with targeted tax relief and customs exemptions.

**What types of taxes does this law address?**
The law covers customs tariffs (Taxa Aduaneira), import taxes (Imposto De Importação), consumption taxes (Imposto De Consumo), and general tax exemptions (Isenção) at both federal and municipal levels.

**Where can I find the original text of this law?**
The complete text is available in Brazilian Portuguese at the official URL: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3080.htm, hosted by the Presidency of Brazil's legislation portal.

**How is this law classified in Brazil's legal system?**
It is classified as a federal statute (lei federal) under Brazil's legislative framework, with the LexML identifier urn:lex:br:federal:lei:1956-12-22;3080, applying nationwide but targeting specific local jurisdictions.

## Why It Matters
Law No. 3080 exemplifies Brazil's mid-20th century strategy of using targeted federal tax policy to stimulate regional economic development in historically underserved areas. By granting specific exemptions for Crato and Bom Jardim, the law created microeconomic zones designed to attract investment, reduce import costs for local industries, and empower municipal prefectures with enhanced fiscal tools. Signed during Juscelino Kubitschek's transformative presidency—a period marked by the construction of Brasília and aggressive industrialization—the law reflects the era's developmentalist ideology that viewed selective tax relief as a mechanism for geographic redistribution of economic opportunity. The statute's focus on customs duties and import taxes directly impacted international trade flows to these municipalities, potentially lowering costs for capital goods and consumer products in regions far from Brazil's major coastal ports. As part of Brazil's complex tax exemption framework, it established precedents for place-based economic incentives that subsequent governments would replicate. The law's inclusion in WikiProject Brazilian Laws underscores its value as a documented case study of how federal legislation can target subnational jurisdictions. Its continued availability through official digital archives demonstrates Brazil's commitment to legal transparency and historical documentation of fiscal policy evolution.

## Notable For
- **Presidential Signature:** Promulgated personally by Juscelino Kubitschek, a president famous for his "50 years in 5" development plan and construction of Brasília
- **Multi-State Targeting:** Uniquely applies to municipalities across three different northeastern states (Ceará, Maranhão, Pernambuco) in a single statute
- **Triple Tax Coverage:** Simultaneously addresses customs tariffs, import taxes, and consumption taxes, creating a comprehensive fiscal incentive package
- **Municipal Empowerment:** Explicitly references municipal prefectures (Prefeitura Municipal), indicating devolution of certain tax administration authorities to local level
- **Digital Preservation:** Assigned a permanent LexML URN identifier and archived in the 1950-1969 legislative collection on Brazil's official presidential website
- **Wikimedia Documentation:** Specifically tracked by WikiProject Brazilian Laws, distinguishing it from thousands of uncatalogued Brazilian statutes
- **Geographic Specificity:** Names exact municipalities (Crato, Bom Jardim) rather than applying to broader regions, demonstrating precise legislative targeting
- **Publication Location:** Published in Rio de Janeiro, which was Brazil's capital at the time, months before the capital's planned relocation to Brasília

## Body
### Overview and Identification
Law No. 3080 of December 22, 1956, appears in Brazil's federal legislative records under its Portuguese title "Lei nº 3080, de 22 de dezembro de 1956." The statute carries the legal citation "Lei nº 3080/1956" and is formally identified in Brazil's LexML system with the permanent URN urn:lex:br:federal:lei:1956-12-22;3080. This identifier places it within the federal law category for the year 1956. The law is documented as an instance of "statute," meaning it is a formal written document enacted through legislative process that creates binding legal rules. Its Wikidata description simply records it as "Brazilian law," while its structured classification confirms it as a federal-level statute applying to the entire national jurisdiction of Brazil.

### Legislative Authority and Promulgation
The statute was approved by the Presidency of the Federative Republic of Brazil through the determination method of promulgation on the specific date of December 22, 1956. President Juscelino Kubitschek, who had taken office earlier that year on January 31, 1956, signed the law as part of his administration's early legislative agenda. The promulgation date is consistently recorded across multiple official sources. The law was published in Rio de Janeiro, which served as Brazil's capital and administrative center at that time—nearly four years before the capital would officially move to Brasília in 1960. The legislative act appears in the official federal register and is accessible through Brazil's modern digital infrastructure.

### Subject Matter and Tax Provisions
The law's main subjects encompass a range of fiscal and customs regulations. It addresses customs tariffs, identified in the source material as "Taxa Aduaneira," establishing rules for how these duties are assessed and potentially exempted. The statute covers import taxes ("Imposto De Importação"), creating exemptions that would reduce costs for bringing foreign goods into the designated municipalities. It also regulates consumption taxes ("Imposto De Consumo"), affecting the final price of goods and services within the targeted jurisdictions. The overarching theme is tax exemption ("Isenção"), with the law creating specific carve-outs from normal tax obligations. The statute explicitly references municipal prefectures ("Prefeitura Municipal"), indicating that local municipal governments play a role in administering or benefiting from these tax provisions.

### Geographic and Jurisdictional Application
The law applies to Brazil's federal jurisdiction but targets specific subnational localities. It names the state of Ceará ("Estado Do Ceara") and specifically the municipality of Crato ("Crato (Ce)") within that state. It also references the state of Pernambuco ("Estado De Pernambuco (Pe)"). Additionally, it identifies Bom Jardim ("Bom Jardim (Ma)") in the state of Maranhão (the "Ma" abbreviation). This multi-state, municipality-specific approach demonstrates a federal strategy of selective geographic intervention. While the law's jurisdiction is technically nationwide as a federal statute, its practical effects are concentrated in these designated northeastern Brazilian localities. The inclusion of both state-level and municipal-level designations suggests the law operates across multiple tiers of Brazil's federated system.

### Access and Documentation
The complete text of Law No. 3080 is publicly available through the official URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3080.htm, maintained by the Civilian House of the Presidency of Brazil. This portal organizes legislation by year, placing the law in the 1950-1969 collection. The law is written in Brazilian Portuguese, the official language of all federal legislation. The document is part of WikiProject Brazilian Laws, a Wikimedia initiative focused on cataloging and improving articles related to Brazil's legal framework. This project status indicates the law has been identified as significant enough for dedicated documentation and verification efforts within the Wikimedia ecosystem.

### Legal Classification and Identifiers
As a formal statute, the law follows draft laws and was caused by the legislative process of the Brazilian federal government. It functions as a manifestation of statutory law within Brazil's civil law tradition. The law is classified as applying to the jurisdiction of Brazil, meaning it derives authority from and operates within the sovereign boundaries of the Brazilian state. Its LexML identifier follows the Brazilian standard for unique legal document identification, using the urn:lex scheme that specifies country (br), level of government (federal), type of act (lei), date (1956-12-22), and number (3080). This structured identification system enables precise citation and retrieval in digital legal research.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-12-22;3080)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3080&ano=1956&data=22/12/1956&ato=2dfETUU1EeNRVT9f2)