# Law No. 3155 of May 24, 1957 > Brazilian law **Wikidata**: [Q105649708](https://www.wikidata.org/wiki/Q105649708) **Source**: https://4ort.xyz/entity/law-no-3155-of-may-24-1957 ## Summary Law No. 3155 of May 24, 1957 is a Brazilian federal statute enacted during the presidency of Juscelino Kubitschek. It primarily regulates customs tariffs (Taxa Aduaneira) and import taxes (Imposto de Importação), while also granting specific tax exemptions (Isenção) related to the municipality of Belo Horizonte in the state of Minas Gerais. ## Key Facts * **Official Title:** Lei nº 3155, de 24 de maio de 1957 * **Date of Enactment:** May 24, 1957 * **Enacting Authority:** Presidency of the Federative Republic of Brazil, under President Juscelino Kubitschek (promulgation method). * **Jurisdiction:** Brazil (federal law). * **Legal Classification:** Instance of a statute (formal written document that creates law). * **Primary Subject Matter:** Customs tariff (Taxa Aduaneira) and import tax (Imposto de Importação). * **Specific Geographic Focus:** Addresses matters concerning the municipality of Belo Horizonte, Minas Gerais (MG), including tax exemptions (Isenção). * **Place of Publication:** Rio de Janeiro (the capital at the time). * **Language:** Brazilian Portuguese. * **Standard Legal Citation:** Lei nº 3155/1957. * **Official Identifier:** LexML Brazil ID `urn:lex:br:federal:lei:1957-05-24;3155`. * **Access URL:** Official text available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3155.htm`. * **Wikimedia Context:** Included on the focus list of WikiProject Brazilian Laws. ## FAQs **What is the core purpose of Law No. 3155/1957?** This law primarily establishes and regulates federal customs tariffs (Taxa Aduaneira) and import taxes (Imposto de Importação). A key component is the provision of specific tax exemptions (Isenção) related to the municipality of Belo Horizonte, Minas Gerais. **Who was responsible for enacting this law?** The law was promulgated by the Presidency of the Federative Republic of Brazil on May 24, 1957, during the administration of President Juscelino Kubitschek. **What geographic area does this law specifically affect beyond its national scope?** While a federal statute applicable to all of Brazil, its provisions include specific references and exemptions for the municipality of Belo Horizonte, located in the state of Minas Gerais (MG). **How is this law officially referenced and accessed?** It is formally cited as "Lei nº 3155/1957" and is identified in the national legal database by the LexML Brazil ID `urn:lex:br:federal:lei:1957-05-24;3155`. The full, official text is published on the Brazilian federal government's legislative portal at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3155.htm`. **What type of legal document is Law No. 3155/1957?** It is classified as a statute, which is a formal written document that creates law. As a statute, it is the tangible manifestation of statutory law, enacted through the federal legislative process. ## Why It Matters Law No. 3155/1957 is a component of Brazil's mid-20th century federal statutory framework governing international trade and municipal fiscal policy. Its significance lies in its dual role: setting national-level customs and import tax structures while simultaneously carving out specific fiscal benefits (tax exemptions) for a key regional economic center, Belo Horizonte. This reflects a common legislative strategy where national laws incorporate provisions to stimulate development or address particular circumstances in strategically important municipalities. For historians and legal researchers, it provides a snapshot of Brazil's trade and tax policies during the Kubitschek administration, a period marked by rapid industrialization and the construction of a new capital, Brasília. The law remains part of the enduring, publicly accessible body of Brazilian federal legislation, contributing to the historical record of the country's legal and economic evolution. ## Notable For * **Historical Administration:** Enacted during the presidency of Juscelino Kubitschek (1956-1961), a pivotal era for Brazilian infrastructure and industrial policy. * **Specific Municipal Focus:** Notable for including targeted tax exemption provisions (Isenção) for the municipality of Belo Horizonte, the capital of Minas Gerais. * **Trade Policy Instrument:** Forms part of the statutory basis for Brazil's federal customs tariff (Taxa Aduaneira) and import tax (Imposto de Importação) system as it existed in the 1950s. * **Public Domain Legal Text:** As a Brazilian federal statute, it is an official government document in the public domain, freely accessible through official government portals like the Presidency's legislative database and the *Planalto* website. * **Cataloged Legal Entity:** Recognized and indexed within structured knowledge systems (e.g., Wikidata) as a distinct instance of a Brazilian federal law from 1957. ## Body ### Legislative Identity and Classification * **Official Designation:** The law is formally titled "Lei nº 3155, de 24 de maio de 1957." * **Legal Nature:** It is an instance of the class "statute." A statute is defined as a formal written document that creates law, encompassing acts, executive orders, and by-laws. It is the concrete manifestation of statutory law. * **Jurisdiction:** It is a law of the Federative Republic of Brazil, applying to the entire national territory. * **Enactment Process:** It was approved and promulgated by the Presidency of the Federative Republic of Brazil. The specific determination method was "promulgation" by the head of state, President Juscelino Kubitschek, on the date of May 24, 1957. * **Publication Locale:** The law was officially published in Rio de Janeiro, which was the capital of Brazil at the time (the capital moved to Brasília in 1960). ### Subject Matter and Provisions * **Primary Economic Regulation:** The law's main subjects are **customs tariff** (expressed in the source as "Taxa Aduaneira") and **import tax** ("Imposto De Importação"). This places it within the domain of federal trade and revenue policy. * **Fiscal Incentive Provision:** A significant component of the law is the establishment of a **tax exemption** ("Isenção"). This exemption is specifically tied to the **municipality** of **Belo Horizonte**, which is the capital of the state of **Minas Gerais (MG)**. * **Spatial Application:** The law contains provisions that apply directly to a subnational entity: the municipality of Belo Horizonte. This indicates the statute includes localized fiscal measures within its broader national framework. ### Access, Identification, and Metadata * **LexML Brazil Identifier:** The law has a persistent, unique identifier in the Brazilian legal information system: `urn:lex:br:federal:lei:1957-05-24;3155`. * **Digital Access:** The official, authoritative text of the law is available online at the URL: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3155.htm`, which is part of the Brazilian federal government's official compilation of laws. * **Language:** The original and official language of the text is Brazilian Portuguese. * **Standard Citation:** The accepted short-form legal citation for this statute is "Lei nº 3155/1957". * **Wikidata Description:** In structured data, it is succinctly described as a "Brazilian law." * **Wikimedia Project Context:** The law is listed on the focus list of **WikiProject Brazilian Laws**, indicating its relevance for collaborative documentation and improvement of Brazilian legal content on Wikimedia platforms. ### Contextual Relationships * **Instance Of:** It is a specific example (instance) of the general concept of a "statute." * **Applies To Jurisdiction:** Its legal force applies to the country **Brazil**. * **Approved By:** The ultimate approving authority was the **Presidency of the Federative Republic of Brazil**, with the specific officeholder at the time being **Juscelino Kubitschek**. * **Main Subject:** The law's content is centrally concerned with the concepts of **tariff**, **import tax**, **tax exemption**, and the specific geographic entities **Belo Horizonte** (municipality) and **Minas Gerais** (state). * **Place of Publication:** The city of **Rio de Janeiro** is recorded as the place where the law was officially published, reflecting its status as the seat of government in 1957. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-05-24;3155) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3155&ano=1957&data=24/05/1957&ato=cc6cXQ65UMNRVTfe7)