# Law No. 3915 of July 12, 1961

> Brazilian law

**Wikidata**: [Q105648067](https://www.wikidata.org/wiki/Q105648067)  
**Source**: https://4ort.xyz/entity/law-no-3915-of-july-12-1961

## Summary
Law No. 3915 of July 12, 1961 (Portuguese: Lei nº 3915, de 12 de julho de 1961) is a Brazilian federal statute focused on tax regulations, specifically addressing tariff, import tax, and consumption tax exemptions for specific municipalities within the state of Rio Grande do Sul. This law was promulgated by President Jânio Quadros and applies to Brazilian federal jurisdiction. It is a formal written legal document, identified by the LexML Brazil ID `urn:lex:br:federal:lei:1961-07-12;3915`.

## Key Facts
- **Full Title:** Lei nº 3915, de 12 de julho de 1961 (Law No. 3915 of July 12, 1961)
- **Legal Citation:** Lei nº 3915/1961
- **Type of Legal Instrument:** Statute (formal written document that creates law)
- **Date of Publication:** July 12, 1961
- **Country of Origin:** Brazil
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil
- **Approving Official:** Jânio Quadros (President)
- **Place of Publication:** Brasília, Brazil
- **Applicable Jurisdiction:** Brazil (Federal level)
- **Language:** Brazilian Portuguese
- **Main Subjects:** Tariff (Taxa Aduaneira), Import Tax (Imposto De Importação), Consumption Tax (Imposto De Consumo), Rio Grande do Sul state, Tax Exemption (Isenção), Municipality (Municipio)
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1961-07-12;3915`
- **Official Online Resource:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3915.htm
- **Wikidata WikiProject:** WikiProject Brazilian Laws

## FAQs
**What is the main purpose of Law No. 3915/1961?**
The law deals with tax regulations concerning tariffs, import taxes, and consumption taxes. It specifically addresses tax exemptions ("Isenção") for municipalities within the state of Rio Grande do Sul in Brazil.

**Who approved and enacted this law?**
The law was approved by the Presidency of the Federative Republic of Brazil and was promulgated by then-President Jânio Quadros on July 12, 1961.

**What jurisdiction does this law cover?**
Law No. 3915/1961 is a federal statute, meaning it applies to the entire country of Brazil. It is part of Brazilian federal legislation.

**Where can the full text of the law be found?**
The full text of the law is available online via the official Brazilian government portal at the Planalto website (www.planalto.gov.br). It can be identified using the legal citation "Lei nº 3915/1961" or the LexML Brazil ID.

## Why It Matters
Law No. 3915 of July 12, 1961, is significant as it represents a specific instance of Brazilian federal tax legislation during the early 1960s. Enacted under President Jânio Quadros, it highlights the federal government's role in fiscal policy, particularly in adjusting tariffs and tax exemptions for specific regions—in this case, the state of Rio Grande do Sul and its municipalities. As a statute, it serves as the concrete, written manifestation of a legal rule that creates statutory law, recorded and accessible for public reference. It contributes to the vast body of Brazilian legal documents that govern economic and fiscal activities, ensuring that specific tax obligations or reliefs are formally documented and enforceable. Its existence is preserved and made accessible through modern digital systems like the LexML Brazil initiative, underscoring the importance of open access to legal texts for transparency and the rule of law.

## Notable For
- **Regional Tax Focus:** Specifically addresses tax matters for the state of Rio Grande do Sul and its municipalities.
- **Presidential Promulgation:** Enacted by President Jânio Quadros, a notable figure in Brazilian history who served a brief but impactful presidency.
- **Federal Statute Classification:** Serves as a clear example of a "statute" (formal written law) within the Brazilian legal system.
- **Digital Accessibility:** Fully indexed in the LexML Brazil system, ensuring persistent, unique identification and online access.
- **Tax Exemption Provision:** Contains provisions for tax exemption ("Isenção"), a key tool in fiscal policy.

## Body

### Legal Classification and Identity
Law No. 3915 of July 12, 1961, is formally classified as a **statute**. In the context of legal terminology, a statute is a formal written document that creates law, encompassing acts, executive orders, and by-laws. It is considered a subclass of "written work," "document," and "rule," and functions as the manifestation of statutory law. This specific law is an instance of a "legal term or legal concept."

Its primary identifiers are:
- **Title:** Lei nº 3915, de 12 de julho de 1961
- **Aliases:** Lei nº 3915, de 12 de julho de 1961
- **Legal Citation:** Lei nº 3915/1961
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1961-07-12;3915`

### Historical and Political Context
The law was published and promulgated on **July 12, 1961**, in **Brasília**, the capital of Brazil. This event occurred during the presidency of **Jânio Quadros**, who served as the 22nd President of Brazil. His term was notably short, lasting from January 31, 1961, until his resignation on August 25, 1961. This law was therefore enacted just over a month before his resignation.

The approving authority is listed as the **Presidency of the Federative Republic of Brazil**, with Jânio Quadros identified via the "promulgation" determination method.

### Subject Matter and Scope
The law's content centers on several interconnected fiscal and geographical subjects. The main subjects explicitly identified in the structured data are:

- **Tariff (Taxa Aduaneira):** Refers to customs duties or taxes imposed on imports or exports.
- **Import Tax (Imposto De Importação):** A specific tax levied on goods brought into the country.
- **Consumption Tax (Imposto De Consumo):** A tax on the consumption of goods and services.
- **Tax Exemption (Isenção):** The legal provision that grants freedom from the obligation to pay tax.
- **Rio Grande do Sul:** The southernmost state of Brazil.
- **Municipality (Municipio):** Administrative divisions within a state. The law specifically references municipalities in the context of Rio Grande do Sul.

### Jurisdiction and Language
- **Jurisdiction:** The law applies to the **Federative Republic of Brazil**. As a federal statute ("lei federal"), its application is nationwide, although its provisions may specifically target entities within a particular state, as indicated by its main subject matter.
- **Language:** The official language of the document is **Brazilian Portuguese**.

### Accessibility and Official Records
The law is part of the public domain, consistent with the general status of statutes which are not subject to copyright in many jurisdictions, including Brazil, to ensure public access to legal texts.

It is accessible through the following official channels:
- **Work available at URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3915.htm (hosted on the official website of the Presidency of the Republic).
- **LexML Brazil:** Indexed with the identifier `urn:lex:br:federal:lei:1961-07-12;3915`. LexML Brazil is a project aimed at establishing standards for the identification and structuring of legal documents.

### Connected Entities
The law's existence and context are defined by its relationship to several broader entities:
- **Brazil:** The country of origin, a federal republic in South America that declared independence from Portugal in 1822. Brasília, the place of publication for this law, has been its capital since 1960.
- **Statute:** The generic legal class to which this law belongs.
- **Jânio Quadros:** The President of Brazil who promulgated the law.
- **Rio Grande do Sul:** The Brazilian state directly addressed in the law's provisions regarding municipalities.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1961-07-12;3915)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3915&ano=1961&data=12/07/1961&ato=ec4UTUE5keVRVT36d)