# Law No. 3910 of June 26, 1961

> Brazilian law

**Wikidata**: [Q105648050](https://www.wikidata.org/wiki/Q105648050)  
**Source**: https://4ort.xyz/entity/law-no-3910-of-june-26-1961

## Summary
Law No. 3,910 of June 26, 1961 (Lei nº 3.910/1961) is a Brazilian statute enacted during the presidency of Jânio Quadros. Promulgated in Brasília, this legal instrument addresses fiscal regulations, specifically focusing on tariffs, import taxes, consumption taxes, and tax exemptions within the jurisdiction of Brazil, with specific mention of the state of Minas Gerais and its municipalities.

## Key Facts
- **Official Title:** Lei nº 3.910, de 26 de junho de 1961 (Law No. 3,910 of June 26, 1961).
- **Enactment Date:** June 26, 1961.
- **Approving Authority:** Presidency of the Federative Republic of Brazil; promulgated by President Jânio Quadros.
- **Jurisdiction:** Brazil (Federative Republic of Brazil).
- **Place of Publication:** Brasília.
- **Document Type:** Statute (formal written document that creates law).
- **Primary Subjects:** Tariffs (Taxa Aduaneira), Import Tax (Imposto De Importação), Consumption Tax (Imposto De Consumo), and Tax Exemption (Isenção).
- **Geographic Scope:** Explicitly references the State of Minas Gerais (Mg) and Municipalities (Município).
- **Language:** Brazilian Portuguese.
- **Legal Citation:** Lei nº 3.910/1961.
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1961-06-26;3910`.
- **Official URL:** Available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3910.htm`.

## FAQs
**What is the legal classification of Law No. 3,910?**
It is classified as a statute, which is a formal written document that creates law. As a legal act, it serves as a manifestation of statutory law and functions as an official rule within the Brazilian legal system.

**Who signed Law No. 3,910 into force?**
The law was approved and promulgated by the Presidency of the Federative Republic of Brazil, with Jânio Quadros serving as the authoritative signatory on June 26, 1961.

**What specific tax matters does Law No. 3,910 address?**
The statute focuses on fiscal regulations, specifically citing "Taxa Aduaneira" (tariffs), "Imposto De Importação" (import tax), and "Imposto De Consumo" (consumption tax). It also addresses the concept of "Isenção" (tax exemption).

**Does Law No. 3,910 apply to specific regions?**
While it is a federal law applying to the jurisdiction of Brazil, the text explicitly lists the State of Minas Gerais and Municipalities as main subjects, indicating specific regulatory provisions for these administrative divisions.

## Why It Matters
Law No. 3,910 of June 26, 1961, represents a specific exercise of legislative authority by the Brazilian federal government during the early 1960s. It matters as a historical artifact of the Jânio Quadros administration, illustrating the government's intervention in fiscal policy through the regulation of tariffs and consumption taxes. By formally establishing rules regarding import duties and tax exemptions—particularly in relation to specific states like Minas Gerais—the statute contributed to the economic and administrative framework governing Brazilian trade and internal revenue during that era. As a public domain legal document, it remains accessible for historical and legal research, reflecting the ongoing "edict of government doctrine" that ensures public ownership of laws.

## Notable For
- **Jânio Quadros Era:** Being one of the legal instruments promulgated by President Jânio Quadros, who served in 1961.
- **Fiscal Specificity:** Explicitly targeting a combination of tariffs, import taxes, and consumption taxes within a single statute.
- **Regional Focus:** Uniquely identifying the State of Minas Gerais and its municipalities within its main subject matter.
- **Digital Accessibility:** Being indexed under the LexML system and available via the official Planalto government archives.

## Body

### Legislative Identity and Classification
Law No. 3,910 (Lei nº 3.910) is a Brazilian legal entity classified as a **statute**. In the context of legal ontology, a statute is defined as a formal written document intended to create law, distinct from broader concepts of legislation but serving as the concrete manifestation of statutory law. It is a subclass of "written work," "document," and "rule," functioning as a public domain record of governmental authority.

The law is identified by the LexML Brazil ID `urn:lex:br:federal:lei:1961-06-26;3910` and is legally cited as **Lei nº 3.910/1961**. It is written in **Brazilian Portuguese**.

### Promulgation and Authority
The statute was enacted on **June 26, 1961**, and published in **Brasília**, the federal capital of Brazil (which had been established as the capital just one year prior in 1960). The authority behind the law is the **Presidency of the Federative Republic of Brazil**. The promulgation was executed by **Jânio Quadros**, utilizing the determination method typical of presidential acts. This places the law within the specific historical context of the Quadros administration, a brief but significant period in Brazilian political history.

### Subject Matter and Scope
The content of Law No. 3,910 is defined by its main subjects, which center on fiscal and administrative regulations. The statute explicitly addresses:
- **Tariffs:** Referred to as "Taxa Aduaneira."
- **Import Tax:** Referred to as "Imposto De Importação."
- **Consumption Tax:** Referred to as "Imposto De Consumo."
- **Tax Exemption:** Referred to as "Isenção."

In addition to financial regulations, the law explicitly names **Minas Gerais** ("Estado De Minas Gerais (Mg)") and **Municipality** ("Municipio") as subjects. This indicates that the statute likely contains provisions specifically affecting the administrative capabilities or tax statuses of local government bodies within Minas Gerais.

### Jurisdiction and Accessibility
The law applies to the jurisdiction of **Brazil**. As an official legal document, it falls under the "edict of government doctrine," meaning it is generally considered **public domain** to ensure public access to legal rules.

The full text of the law is archived and accessible via the official Brazilian government portal at the Planalto website (`https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3910.htm`). It is tracked within the WikiProject Brazilian Laws as a focus item for structured knowledge curation.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1961-06-26;3910)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3910&ano=1961&data=26/06/1961&ato=21bATUE5keVRVTcab)