# Law No. 3258 of September 5, 1957 > Brazilian law **Wikidata**: [Q105649194](https://www.wikidata.org/wiki/Q105649194) **Source**: https://4ort.xyz/entity/law-no-3258-of-september-5-1957 ## Summary Law No. 3258 of September 5, 1957 is a Brazilian federal law that regulates customs tariffs, import taxes, and consumption taxes, and establishes tax exemptions for specific regions, particularly the state of Pará. It was enacted during the presidency of Juscelino Kubitschek and published in Rio de Janeiro. This law is a key component of Brazil's mid-20th century fiscal policy framework. ## Key Facts - **Official Title:** Lei nº 3258, de 5 de setembro de 1957 - **Date of Approval:** September 5, 1957 - **Country:** Brazil - **Approved by:** Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek - **Place of Publication:** Rio de Janeiro - **Instance of:** Statute (lei) - **Main Subject Areas:** Tariff (Taxa Aduaneira), Import Tax (Imposto de Importação), Consumption Tax (Imposto de Consumo), Tax Exemption (Isenção), and the state of Pará - **Applies to Jurisdiction:** Brazil - **Language of Work or Name:** Brazilian Portuguese - **Legal Citation:** Lei nº 3258/1957 - **URL Availability:** [Official text available at Planalto](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3258.htm) - **LexML Brazil ID:** urn:lex:br:federal:lei:1957-09-05;3258 - **Instance of Category:** Statute (legal concept) - **Wikidata Description:** Brazilian law - **Project Focus:** WikiProject Brazilian Laws ## FAQs **What is Law No. 3258 about?** Law No. 3258 of 1957 primarily addresses customs tariffs, import taxes, and consumption taxes. It also introduces tax exemptions for specific regions, particularly the state of Pará, aiming to stimulate economic development in those areas. **When was Law No. 3258 approved and by whom?** The law was approved on September 5, 1957, by the Presidency of the Federative Republic of Brazil, under the leadership of President Juscelino Kubitschek. **Where can the official text of the law be accessed?** The official text is available at the [Presidência da República website](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3258.htm). **What is the legal classification of this document?** It is classified as a "statute" (lei) and is part of the legal framework of Brazil. **Which regions or subjects are specifically mentioned in the law?** The state of Pará is explicitly mentioned in the context of tax exemptions, indicating a regional focus on economic incentives. **What organizations or projects is this law associated with?** It is part of the Brazilian legal system and is included in the focus list of the WikiProject Brazilian Laws. ## Why It Matters Law No. 3258 of September 5, 1957 plays a significant role in Brazil's mid-20th century fiscal policy, particularly in regulating customs and consumption taxes. It also provides targeted tax exemptions, especially for the state of Pará, which was a strategic move to promote economic development in that region. The law contributes to the broader economic framework of Brazil during a period of industrial and economic expansion under President Juscelino Kubitschek. Its provisions on import and consumption taxes are essential for understanding Brazil's economic policies of the era. The law's focus on regional development through tax incentives makes it a key instrument in shaping economic activity in underdeveloped areas. It also serves as a historical document that reflects the economic priorities and strategies of Brazil in the 1950s. ## Notable For - **Targeted Economic Policy:** Introducing tax exemptions for specific regions like Pará to stimulate economic development. - **Historical Significance:** Enacted during the presidency of Juscelino Kubitschek, a period of significant economic and infrastructural development in Brazil. - **Fiscal Regulation:** Regulates customs tariffs, import taxes, and consumption taxes, making it a key part of Brazil's mid-century tax policy. - **Regional Development Focus:** Highlights the use of tax incentives as a tool for regional economic stimulation. - **Legal Framework Contribution:** Part of the broader Brazilian legal and economic system, influencing taxation and regional development strategies. - **Documented in LexML Brazil:** Officially cataloged under the LexML Brazil system with a unique identifier, ensuring its recognition in legal databases. - **Part of Legislative Heritage:** Included in the WikiProject Brazilian Laws, indicating its relevance for historical and legal research. ## Body ### History and Legislative Context Law No. 3258 of September 5, 1957, was enacted during a period of significant economic transformation in Brazil. The law was approved by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek, who was in office from 1956 to 1961. This period was marked by efforts to modernize Brazil's economy and infrastructure, including the construction of Brasília. The law was published in Rio de Janeiro, which was still the capital of Brazil at the time. ### Legislative Content and Scope The law primarily addresses customs tariffs, import taxes, and consumption taxes. It introduces tax exemptions for specific regions, particularly the state of Pará, to stimulate economic development. These exemptions were part of a broader strategy to encourage investment and growth in underdeveloped areas. The law's provisions reflect the economic policies of the time, aiming to balance regional development through targeted fiscal incentives. ### Jurisdiction and Legal Classification As a federal statute, Law No. 3258 applies to the entire country but includes specific provisions for certain regions. It is classified as a "statute" (lei) and is part of Brazil's legal framework. The law is written in Brazilian Portuguese and is officially cited as Lei nº 3258/1957. It is recognized by the LexML Brazil system with the ID urn:lex:br:federal:lei:1957-09-05;3258, ensuring its inclusion in official legal databases. ### Official Documentation and Availability The official text of the law is available at the [Presidência da República website](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3258.htm). This ensures public access to the law, which is essential for legal transparency and compliance. The law is part of the WikiProject Brazilian Laws, indicating its importance for historical and legal research. ### Related Entities and Subjects The law is related to customs tariffs, import taxes, consumption taxes, and tax exemptions. These subjects are explicitly mentioned in the law, reflecting its focus on economic and fiscal policy. The state of Pará is specifically mentioned in the context of tax exemptions, highlighting the law's regional focus. The law's connection to these subjects makes it a key document for understanding Brazil's mid-century economic strategies. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-09-05;3258) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3258&ano=1957&data=05/09/1957&ato=1c5ETQU9UMNRVTbe4)