# Law No. 3903 of June 8, 1961 > Brazilian law **Wikidata**: [Q105648069](https://www.wikidata.org/wiki/Q105648069) **Source**: https://4ort.xyz/entity/law-no-3903-of-june-8-1961 ## Summary Law No. 3903 of June 8, 1961, officially titled Lei nº 3903, de 8 de junho de 1961, is a Brazilian statute enacted on June 8, 1961. Approved by the Presidency of the Federative Republic of Brazil under President Jânio Quadros, this law primarily addresses subjects such as import tax, consumption tax, tax exemption, and matters related to the state of Minas Gerais and municipalities. It is a formal written document that creates law within the Brazilian legal system. ## Key Facts * **Official Title:** Lei nº 3903, de 8 de junho de 1961 * **Type:** Statute (formal written document that creates law) * **Country of Origin/Jurisdiction:** Brazil * **Publication Date:** June 8, 1961 * **Approval Authority:** Presidency of the Federative Republic of Brazil * **Approving President:** Jânio Quadros * **Approval Method:** Promulgation * **Place of Publication:** Brasília * **Main Subjects:** Import tax (Imposto De Importação), consumption tax (Imposto De Consumo), tax exemption (Isenção), the state of Minas Gerais (Estado De Minas Gerais (Mg)), and municipalities (Municipio). * **LexML Brazil ID:** urn:lex:br:federal:lei:1961-06-08;3903 * **Legal Citation:** Lei nº 3903/1961 * **Language:** Brazilian Portuguese * **Online Availability:** Accessible at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3903.htm * **Wikimedia Project Focus:** Included in WikiProject Brazilian Laws ## FAQs **What is the official name and date of this law?** The official title of this law is Lei nº 3903, de 8 de junho de 1961, and it was published on June 8, 1961. It is also known by the legal citation Lei nº 3903/1961. **Who approved Law No. 3903 of June 8, 1961?** The law was approved by the Presidency of the Federative Republic of Brazil through promulgation on June 8, 1961, under the presidency of Jânio Quadros. The approval process took place in Brasília. **What are the primary subjects addressed by this Brazilian law?** Law No. 3903 of June 8, 1961, primarily focuses on import tax (Imposto De Importação), consumption tax (Imposto De Consumo), and tax exemption (Isenção). It also addresses matters concerning the state of Minas Gerais and municipalities within Brazil. **Where can the full text of Law No. 3903 of June 8, 1961 be accessed?** The full text of the law is available online at the URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3903.htm. Its official LexML Brazil ID is urn:lex:br:federal:lei:1961-06-08;3903. ## Why It Matters Law No. 3903 of June 8, 1961, is significant as a formal written statute that contributes to the body of Brazilian law. By addressing key fiscal matters such as import tax, consumption tax, and tax exemptions, it played a role in shaping Brazil's economic and regulatory environment in the early 1960s. Its specific references to the state of Minas Gerais and municipalities indicate its impact on sub-national governance and local fiscal policies, making it a relevant historical document for understanding Brazilian legislative priorities and administrative structures during that period. As a publicly accessible document in Brazilian Portuguese, it serves as a tangible record of legal rules enacted by the Brazilian government, reinforcing principles of transparency and the rule of law. ## Notable For * **Specific Fiscal Focus:** Directly addresses import tax, consumption tax, and tax exemptions, indicating its role in Brazil's fiscal policy of 1961. * **Presidential Approval:** Approved by Jânio Quadros, a notable figure in Brazilian political history, during his presidency. * **Geographic Scope:** Explicitly references the state of Minas Gerais and municipalities, highlighting its localized as well as national impact within Brazil. * **Inclusion in Legal Databases:** Cataloged with a LexML Brazil ID (urn:lex:br:federal:lei:1961-06-08;3903) and available on the official Brazilian government website (planalto.gov.br). * **Wikimedia Project Integration:** Recognized and included in WikiProject Brazilian Laws, indicating its documented status within collaborative knowledge initiatives. ## Body ### Overview and Classification Law No. 3903 of June 8, 1961, formally known as Lei nº 3903, de 8 de junho de 1961, is a Brazilian statute. It is classified as a formal written document that creates law, falling under the broader category of "statute," which encompasses acts, executive orders, and by-laws. This legal instrument was published in Brasília on June 8, 1961, and is legally cited as Lei nº 3903/1961. The language of the work is Brazilian Portuguese, reflecting its origin and jurisdiction. As a statute, it is a manifestation of statutory law and contains legal norms. ### Legislative Process and Approval The law was approved by the Presidency of the Federative Republic of Brazil. Its promulgation occurred on June 8, 1961, under the administration of President Jânio Quadros. This process aligns with the general creation of statutes, which are formal written documents resulting from "legislation" or a "legal act," following initial "draft laws." The approval by the head of state signifies its official entry into force within the Brazilian legal framework. ### Main Subjects and Scope The primary subjects addressed by Law No. 3903 of June 8, 1961, include several key fiscal and administrative areas. It focuses on "import tax" (Imposto De Importação), "consumption tax" (Imposto De Consumo), and "tax exemption" (Isenção). Additionally, the law specifically mentions the "state of Minas Gerais" (Estado De Minas Gerais (Mg)) and "municipalities" (Municipio), indicating its relevance to both federal and sub-national governance within Brazil. These subjects highlight the law's role in regulating economic activities and fiscal responsibilities across different administrative levels. ### Jurisdiction and Context This statute applies to the jurisdiction of Brazil, a federal republic in South America that declared independence from Portugal on September 7, 1822. Brazil's legal system operates under its Constitution, with Brasília serving as its capital since April 22, 1960. The law's focus on taxation and specific administrative divisions like Minas Gerais and municipalities reflects the country's federal structure and its economic policies in the early 1960s. Brazil, as a country, is known for its diverse ecosystems and significant global economic influence. ### Accessibility and Identification Law No. 3903 of June 8, 1961, is officially identified by the LexML Brazil ID urn:lex:br:federal:lei:1961-06-08;3903. The full text of the law is publicly available online through the Brazilian government's official legislative portal at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3903.htm. Its inclusion on the "on_focus_list_of_wikimedia_project" for WikiProject Brazilian Laws further underscores its documented status and importance within legal and knowledge-sharing communities. As a statute, it is generally considered to be in the public domain in jurisdictions like Brazil, similar to the "edict of government doctrine" in the United States, ensuring public access to legal texts. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1961-06-08;3903) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3903&ano=1961&data=08/06/1961&ato=ed5ITTE5keVRVT14c)