# Law No. 3090 of December 29, 1956

> Brazilian law

**Wikidata**: [Q105648978](https://www.wikidata.org/wiki/Q105648978)  
**Source**: https://4ort.xyz/entity/law-no-3090-of-december-29-1956

## Summary
Law No. 3090 of December 29, 1956 (Lei nº 3090, de 29 de dezembro de 1956) is a Brazilian federal statute enacted during the presidency of Juscelino Kubitschek. Published in Rio de Janeiro, the law addresses matters related to municipalities, import taxes, religious institutions, the state of Goiás, and tax exemptions.

## Key Facts
- **Full Title:** Lei nº 3090, de 29 de dezembro de 1956
- **Alternative Name:** Lei nº 3090/1956
- **Type:** Statute (formal written document that creates law)
- **Country:** Brazil
- **Enactment Date:** December 29, 1956
- **Approving Authority:** Presidency of the Federative Republic of Brazil
- **President at Enactment:** Juscelino Kubitschek
- **Method of Enactment:** Promulgation
- **Place of Publication:** Rio de Janeiro, Brazil
- **Jurisdiction:** Federal level (applies to Brazil)
- **Language:** Brazilian Portuguese
- **LexML Brazil ID:** urn:lex:br:federal:lei:1956-12-29;3090
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3090.htm
- **Wikidata Description:** Brazilian law
- **WikiProject Affiliation:** WikiProject Brazilian Laws
- **Main Subjects:** Municipality, Import Tax, Religious Organization, Goiás, Tax Exemption

## FAQs
**What is the legal classification of Law No. 3090 of December 29, 1956?**
It is classified as a statute, which is a formal written document that creates law. As a statute, it serves as a manifestation of statutory law and functions as an official legal record enacted by the Brazilian government.

**Who approved and enacted this law?**
The law was approved by the Presidency of the Federative Republic of Brazil and was promulgated by President Juscelino Kubitschek on December 29, 1956.

**Where was the law published and in what language?**
The law was published in Rio de Janeiro, Brazil, and is written in Brazilian Portuguese.

**What topics does the law address?**
The law's main subjects include municipalities (Município), import taxes (Imposto De Importação), religious institutions (Instituição Religiosa), the state of Goiás (Estado De Goias), and tax exemptions (Isenção).

**How can this law be accessed or referenced?**
The law can be accessed online through the official Brazilian government portal at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3090.htm. It can also be referenced through its LexML Brazil ID: urn:lex:br:federal:lei:1956-12-29;3090, or by its legal citation: Lei nº 3090/1956.

## Why It Matters
Law No. 3090 of December 29, 1956, is a specific example of Brazilian statutory law from the mid-20th century. Its enactment during the presidency of Juscelino Kubitschek places it within a significant period of Brazilian history known for rapid industrialization and development initiatives. The law matters because it illustrates the federal government's legislative approach to regulating diverse issues—ranging from municipal affairs and state-specific matters (Goiás) to fiscal policies (import taxes, tax exemptions) and religious institutions—under a single statutory framework. As a formal written document that creates law, it contributes to the body of statutory law in Brazil and serves as a legal instrument for governance and administration. Its preservation in official digital archives ensures continued accessibility for legal professionals, researchers, and citizens.

## Notable For
- **Presidential Enactment:** Signed into law by President Juscelino Kubitschek, a pivotal figure in Brazil's mid-20th-century development.
- **Multi-Subject Scope:** Addresses a diverse range of topics including municipal administration, taxation, religious organizations, and state-level (Goiás) matters.
- **Tax-Related Provisions:** Specifically deals with import taxes and tax exemptions, indicating a fiscal policy component.
- **Digital Preservation:** Available in modern digital archives, ensuring long-term accessibility.
- **LexML Identification:** Assigned a unique LexML Brazil ID (urn:lex:br:federal:lei:1956-12-29;3090), integrating it into Brazil's official legal documentation system.
- **WikiProject Inclusion:** Recognized within WikiProject Brazilian Laws, highlighting its relevance in legal documentation and knowledge organization efforts.

## Body

### Classification and Nature
Law No. 3090 of December 29, 1956, is a **statute**, which is defined as a formal written document that creates law. Statutes encompass acts, executive orders, and by-laws. They serve as the manifestation of statutory law and are composed of legal norms. The creation of a statute is caused by legislation or a legal act. As an instance of a legal term or legal concept, it is also a subclass of written work, document, and rule.

Statutes, in general, are notable for their public domain status in jurisdictions like the United States and France, ensuring public accessibility to legal texts. They are cataloged under major library systems and are equivalent to the `https://schema.org/Legislation` class in structured data.

### Enactment and Promulgation
This law was **approved by** the Presidency of the Federative Republic of Brazil. The promulgation, which is the method of determination, was carried out on **December 29, 1956**, by **Juscelino Kubitschek**, who was the President at that time. The law was subsequently **published in Rio de Janeiro**, which was the federal capital of Brazil until 1960.

### Subject Matter and Scope
The law's **main subjects** cover five distinct areas, as stated in the source material:
- **Municipality (Município):** Relating to local government administration.
- **Import Tax (Imposto De Importação):** A fiscal charge on goods brought into the country.
- **Religious Organization (Instituição Religiosa):** Entities associated with religious practice or administration.
- **Goiás (Estado De Goias):** A specific state in Brazil, indicating regional applicability or concern.
- **Tax Exemption (Isenção):** A provision granting freedom from tax obligations.

This breadth of subjects suggests the law may contain provisions affecting local governance, fiscal policy at the national border, religious entities, and specific administrative or economic measures for the state of Goiás.

### Jurisdiction and Language
The law **applies to the jurisdiction** of **Brazil** at the federal level. It is written in **Brazilian Portuguese**, the official language of the country.

### Identification and Access
For reference and retrieval, the law is assigned several identifiers and access points:
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1956-12-29;3090` (referenced 2021-01-28).
- **Legal Citation:** `Lei nº 3090/1956`.
- **Official URL:** The full text is available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3090.htm` (referenced 2021-02-17).
- **Wikidata Description:** "Brazilian law."

The law is also included in the **on-focus list of WikiProject Brazilian Laws**, indicating its relevance to collaborative efforts to document Brazilian legislation.

### Historical and Geographic Context
At the time of this law's enactment in 1956, **Brazil** was a federal republic with its capital in **Rio de Janeiro**. The country had been independent since September 7, 1822. President Juscelino Kubitschek, who promulgated this law, was in office from 1956 to 1961 and is historically associated with the construction of the new capital, Brasília, which was inaugurated in 1960. The mention of **Goiás** as a main subject is particularly relevant in this historical context, as the new capital was being built within that state's territory. Brazil's legal system operates under the Constitution, with the National Congress serving as the legislative body.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-12-29;3090)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3090&ano=1956&data=29/12/1956&ato=4d4ETWU1EeNRVTc50)