# Law No. 3091 of December 29, 1956

> Brazilian law

**Wikidata**: [Q105649000](https://www.wikidata.org/wiki/Q105649000)  
**Source**: https://4ort.xyz/entity/law-no-3091-of-december-29-1956

## Summary
Law No. 3091 of December 29, 1956, is a Brazilian statute that granted tax exemptions and reduced customs duties for goods imported by Frigoríficos Minas Gerais S.A. (FRIMISA). It was approved by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek and is classified as a formal legal document.

## Key Facts
- **Title:** Lei nº 3091, de 29 de dezembro de 1956
- **Aliases:** Law No. 3091 of December 29, 1956
- **Country of Origin:** Brazil
- **Publication Date:** December 29, 1956
- **Place of Publication:** Rio de Janeiro
- **Approved By:** Presidency of the Federative Republic of Brazil
- **President at Approval:** Juscelino Kubitschek
- **Legal Digest:** Granted exemption from customs duties and import taxes for goods imported by Frigoríficos Minas Gerais S.A. (FRIMISA)
- **Main Subjects:** Tariff, import tax, consumption tax, tax exemption, Minas Gerais
- **LexML Brazil ID:** urn:lex:br:federal:lei:1956-12-29;3091
- **Work Available At URL:** [Official Government Portal](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3091.htm)
- **Applies to Jurisdiction:** Brazil
- **Language of Work:** Brazilian Portuguese
- **Legal Citation:** Lei nº 3091/1956
- **Wikidata Description:** Brazilian law
- **Wikimedia Project Focus:** WikiProject Brazilian Laws

## FAQs
**What was the purpose of Law No. 3091 of December 29, 1956?**
The law granted tax exemptions and reduced customs duties for goods imported by Frigoríficos Minas Gerais S.A. (FRIMISA), aiming to support the company's operations in the state of Minas Gerais.

**Who approved Law No. 3091?**
The law was approved by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek on December 29, 1956.

**What taxes were exempted under this law?**
The law exempted customs duties, import taxes, and consumption taxes for goods imported by Frigoríficos Minas Gerais S.A. (FRIMISA).

**Where was the law published?**
The law was published in Rio de Janeiro on December 29, 1956.

**What is the legal citation for this law?**
The legal citation for Law No. 3091 is Lei nº 3091/1956.

## Why It Matters
Law No. 3091 of December 29, 1956, holds historical significance as it was one of the early statutes to provide tax incentives for industrial imports in Brazil. By exempting customs duties and import taxes for goods imported by Frigoríficos Minas Gerais S.A. (FRIMISA), the law supported the development of the state's industrial sector. This measure was part of broader economic policies aimed at promoting industrialization and reducing trade barriers during the mid-20th century. The law's focus on tax exemptions reflects the government's efforts to stimulate economic growth and support key industries, particularly in the state of Minas Gerais. Its classification as a statute ensures that the legal provisions are formally documented and enforceable, contributing to the stability of Brazil's legal framework.

## Notable For
- **Tax Exemption:** One of the first Brazilian laws to grant tax exemptions for industrial imports.
- **Support for Industry:** Facilitated the growth of Frigoríficos Minas Gerais S.A. (FRIMISA) by reducing trade barriers.
- **Historical Economic Policy:** Reflects mid-20th-century efforts to promote industrialization in Brazil.
- **Legal Documentation:** Serves as a formal record of tax incentives for industrial imports under Brazilian law.
- **State-Specific Benefit:** Specifically benefited the state of Minas Gerais by supporting its industrial sector.

## Body

### Definition and Scope
Law No. 3091 of December 29, 1956, is a Brazilian statute that granted tax exemptions and reduced customs duties for goods imported by Frigoríficos Minas Gerais S.A. (FRIMISA). It is classified as a formal legal document and serves as a manifestation of statutory law in Brazil. The law was approved by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek and is part of the broader legal framework governing tax incentives for industrial imports.

### Legal Provisions
The law exempted customs duties, import taxes, and consumption taxes for goods imported by Frigoríficos Minas Gerais S.A. (FRIMISA). These provisions were designed to support the company's operations and contribute to the economic development of the state of Minas Gerais. The legal digest of the law outlines the specific tax exemptions and reduced duties granted to FRIMISA, ensuring compliance with the law's objectives.

### Approval and Publication
Law No. 3091 was approved by the Presidency of the Federative Republic of Brazil on December 29, 1956, under President Juscelino Kubitschek. The law was published in Rio de Janeiro, making it applicable within the jurisdiction of Brazil. The official publication and approval process ensure that the law is legally recognized and enforceable.

### Legal Citation and Documentation
The law is cited as Lei nº 3091/1956 and is documented in the LexML Brazil database under the identifier urn:lex:br:federal:lei:1956-12-29;3091. The official government portal provides access to the full text of the law, ensuring transparency and accessibility to legal information.

### Historical Context
Law No. 3091 reflects the economic policies of the mid-20th century in Brazil, which aimed to promote industrialization and reduce trade barriers. The law's focus on tax exemptions for industrial imports aligns with broader efforts to stimulate economic growth and support key industries. The classification of the law as a statute ensures that its provisions are formally documented and enforceable, contributing to the stability of Brazil's legal framework.

### Related Entities
Law No. 3091 is connected to Frigoríficos Minas Gerais S.A. (FRIMISA), the state of Minas Gerais, and the broader legal framework of Brazilian taxation. The law's provisions are specific to FRIMISA and the state of Minas Gerais, reflecting the targeted nature of the tax incentives. The law's classification as a statute ensures that it is part of the broader legal system in Brazil, contributing to the country's legal and economic landscape.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-12-29;3091)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3091&ano=1956&data=29/12/1956&ato=a56MTWU1EeNRVT9d5)
3. LexML Brasil