# Law No. 3150 of May 24, 1957 > Brazilian law **Wikidata**: [Q105649701](https://www.wikidata.org/wiki/Q105649701) **Source**: https://4ort.xyz/entity/law-no-3150-of-may-24-1957 ## Summary Law No. 3150 of May 24, 1957 is a Brazilian federal statute enacted during the presidency of Juscelino Kubitschek. It is a formal legal document that primarily addresses matters related to tariffs, import taxes, and tax exemptions. The law was promulgated and published in Rio de Janeiro on its date of enactment. ## Key Facts - **Title:** Lei nº 3150, de 24 de maio de 1957 - **Type:** A statute, which is a formal written document that creates law. - **Country:** Brazil - **Approved By:** Presidency of the Federative Republic of Brazil, with Juscelino Kubitschek as president at the time of promulgation. - **Publication Date:** May 24, 1957 - **Place of Publication:** Rio de Janeiro - **Language:** Brazilian Portuguese - **Legal Citation:** Lei nº 3150/1957 - **Applies to Jurisdiction:** Brazil - **LexML Brazil ID:** urn:lex:br:federal:lei:1957-05-24;3150 - **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3150.htm - **Wikidata Description:** Brazilian law - **Wikimedia Project Focus:** Included on the focus list of WikiProject Brazilian Laws. ## FAQs **What is the subject matter of Law No. 3150/1957?** The law's main subjects are tariffs (Taxa Aduaneira), import tax (Imposto De Importação), a specific tax identified as Q105766473 (Imposto De Consumo), and tax exemption (Isenção). It deals with Brazilian customs and taxation policy. **Who was responsible for enacting this law?** The law was approved and promulgated by the Presidency of the Federative Republic of Brazil. The president at the time of its promulgation on May 24, 1957, was Juscelino Kubitschek. **Where can the full text of this law be found?** The authentic text of Law No. 3150/1957 is available online at the official government portal maintained by the Brazilian Presidency. It is also cataloged in the LexML Brasil system, a platform for legal documentation. ## Why It Matters Law No. 3150/1957 matters as a concrete example of Brazilian statutory law from a significant period in the nation's history, the presidency of Juscelino Kubitschek. As a statute, it represents the formal exercise of government authority, creating binding legal rules on taxation and tariffs. Its preservation in official databases like LexML Brasil and the Presidency's legislation portal ensures it remains part of the accessible legal record, which is crucial for legal certainty, historical research, and understanding the evolution of Brazilian fiscal policy. Its classification as a statute underscores its role as the tangible manifestation of statutory law, providing the definitive reference point for the rules it enacted. ## Notable For - **Historical Context:** Enacted during the government of President Juscelino Kubitschek, a key figure in Brazilian modernization. - **Legal Taxonomy:** Serves as a specific instance of the global legal concept of a "statute." - **Digital Preservation:** Has a structured digital identity (LexML ID) ensuring long-term access and citation. - **Subject Specificity:** Explicitly addresses multiple tax instruments, including tariffs, import taxes, and exemptions. ## Body ### Identity and Classification Law No. 3150 of May 24, 1957 is formally classified as a **statute**. A statute is defined as a formal written document that creates law, encompassing acts passed by legislatures, executive orders, and by-laws. It is a foundational legal concept, acting as the manifestation of statutory law. As such, this law is an instance of both a "written work" and a "rule," created through the process of legislation. ### Promulgation and Publication The law was formally **approved by** the Presidency of the Federative Republic of Brazil. The act of promulgation occurred on **May 24, 1957**, with Juscelino Kubitschek serving as president. It was published on the same day in **Rio de Janeiro**, which was the capital of Brazil at the time. The official, authentic text is available online via the Brazilian government's portal. ### Subject Matter and Legal Content The law's primary subjects, as indicated by its main subject properties, are: - **Tariff** (Taxa Aduaneira) - **Import tax** (Imposto De Importação) - A specific tax identified by the code **Q105766473** (referred to in the text as *Imposto De Consumo*) - **Tax exemption** (Isenção) This indicates the law's focus on regulating customs duties and taxation on imported goods, including provisions for exemptions. ### Jurisdiction and Applicability The law **applies to the jurisdiction** of Brazil. It is written in **Brazilian Portuguese**, the official language of the country. As a federal law, it has nationwide reach unless specified otherwise within its text. ### Digital Identity and Access In the digital era, the law has been assigned specific identifiers to ensure its precise citation and retrieval: - **LexML Brazil ID:** `urn:lex:br:federal:lei:1957-05-24;3150` - **Official Work URL:** `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3150.htm` These identifiers integrate the law into Brazil's official structured legal data ecosystem, facilitating access for citizens, legal professionals, and automated systems. ### Context within the Brazilian Legal System As a statute, Law No. 3150/1957 is part of the broader body of Brazilian law. It is recognized by **WikiProject Brazilian Laws**, a Wikimedia project dedicated to improving the coverage and quality of information about Brazilian legislation on Wikipedia and related projects. Its status as an official edict of government means that, like other statutes, it is generally considered to be in the public domain, ensuring free public access to its contents. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-05-24;3150) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3150&ano=1957&data=24/05/1957&ato=45bc3aq5UMNRVTb2b)