# Law No. 3920 of July 25, 1961

> Brazilian law

**Wikidata**: [Q105648090](https://www.wikidata.org/wiki/Q105648090)  
**Source**: https://4ort.xyz/entity/law-no-3920-of-july-25-1961

## Summary
**Law No. 3920 of July 25, 1961** (Portuguese: *Lei nº 3.920, de 25 de julho de 1961*) is a Brazilian statute promulgated by President Jânio Quadros. Enacted in Brasília, the legislation addresses fiscal regulations, specifically modifying import and consumption taxes and establishing tax exemptions for the state of Minas Gerais and its municipalities.

## Key Facts
- **Official Title:** Lei nº 3.920, de 25 de julho de 1961
- **Classification:** Statute (formal written document that creates law)
- **Promulgation Date:** July 25, 1961
- **Promulgating Authority:** Jânio Quadros, President of the Federative Republic of Brazil
- **Place of Publication:** Brasília, Brazil
- **Jurisdiction:** Brazil
- **Language:** Brazilian Portuguese
- **Primary Subjects:** Import Tax (*Imposto De Importação*), Consumption Tax (*Imposto De Consumo*), Tax Exemption (*Isenção*)
- **Geographic Scope:** Specifically mentions the State of Minas Gerais (*Estado De Minas Gerais*) and Municipalities (*Municipio*)
- **Legal Citation:** Lei nº 3.920/1961
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1961-07-25;3920`
- **Official URL:** Available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3920.htm`

## FAQs
**What is Law No. 3920 of July 25, 1961?**
It is a Brazilian federal statute enacted on July 25, 1961. It functions as a formal written document creating legal norms regarding taxation, specifically targeting import and consumption taxes.

**Who approved and promulgated this law?**
The law was approved and promulgated by the Presidency of the Federative Republic of Brazil, under the administration of President Jânio Quadros.

**What are the main topics covered by this law?**
The law primarily deals with fiscal matters, specifically "Import Tax" (*Imposto De Importação*) and "Consumption Tax" (*Imposto De Consumo*). It also addresses "Tax Exemption" (*Isenção*) with specific references to the state of Minas Gerais and local municipalities.

**Where can the full text of the law be found?**
The official text is available online at the Brazilian Planalto Palace website (`www.planalto.gov.br`) and is indexed under the LexML Brazil identifier `urn:lex:br:federal:lei:1961-07-25;3920`.

## Why It Matters
Law No. 3920 of July 25, 1961, serves as a specific manifestation of statutory law within the Brazilian legal system. As a formal statute, it represents the exercise of government authority to regulate fiscal duties and economic protections through written legislative acts. The law is significant for its specific application to the state of Minas Gerais, indicating a targeted economic or administrative measure for that region during the presidency of Jânio Quadros. By defining tax exemptions and rates for imports and consumption, the statute contributed to the regulatory framework governing trade and internal revenue in Brazil during the early 1960s.

## Notable For
- **Fiscal Regulation:** Specifically targets *Imposto De Importação* (Import Tax) and *Imposto De Consumo* (Consumption Tax).
- **Regional Specificity:** Explicitly cites the State of Minas Gerais and Municipalities in its provisions regarding tax exemptions.
- **Historical Context:** Enacted during the brief tenure of President Jânio Quadros in 1961.
- **Legal Classification:** A prime example of a "statute"—a formal written document that creates law, distinguished from broader legal concepts or judicial decisions.
- **Public Accessibility:** Like all statutes, it is an official legal document, accessible to the public via government archives and identified by a unique LexML URN.

## Body

### Statutory Definition and Classification
Law No. 3920 is classified as a **statute**, which is defined as a formal written document created to enact law. As a subclass of "written work," "document," and "rule," it serves as a concrete manifestation of statutory law. Statutes are the primary instruments through which government authority is exercised, acting as the official record of legal rules enacted by the legislature or executive authority. In the context of this entity, the law functions as a "legal norm" caused by "legislation" and formally recognized as a "legal act."

### Enactment and Authority
The statute was officially promulgated on **July 25, 1961**, in the capital city of **Brasília**. The act of promulgation was executed by the **Presidency of the Federative Republic of Brazil**, with **Jânio Quadros** serving as the head of state at that time. The creation of this statute followed the standard legislative process, originating as a draft law before becoming a binding legal instrument.

### Subject Matter and Provisions
The content of Law No. 3920 focuses on the regulation of federal taxes. Its main subjects include:
- **Import Tax (*Imposto De Importação*):** Regulations concerning duties levied on goods brought into the country.
- **Consumption Tax (*Imposto De Consumo*):** Regulations concerning taxes on the consumption of goods.
- **Tax Exemption (*Isenção*):** Provisions granting exceptions from these taxes.

The law specifically references the **State of Minas Gerais (MG)** and the concept of **Municipality (*Municipio*)** within its text, suggesting that the exemptions or regulations applied specifically to these administrative divisions or entities within that state.

### Jurisdiction and Language
The law applies to the jurisdiction of **Brazil** (officially the *Federative Republic of Brazil*), the largest country in South America. As a legal instrument of the Brazilian state, the work is written in **Brazilian Portuguese**. Brazil operates as a federal republic with a presidential system, and this statute represents a component of its complex legal framework, which includes the Federal Constitution, statutes, and subsidiary legislation.

### Identifiers and Digital Availability
Law No. 3920 is indexed within the Brazilian Legal Information system (LexML) with the unique identifier: `urn:lex:br:federal:lei:1961-07-25;3920`. It is also listed on WikiProject Brazilian Laws. The full text is digitally preserved and accessible to the public via the official government portal of the Planalto Palace at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3920.htm`.

### Context of the "Statute" Class
As a statute, Law No. 3920 shares the general characteristics of this legal document type. Statutes are distinguished from other legal concepts like "eve" or "vigil" and are differentiated from general "laws" by their nature as formal written documents. While copyright laws vary, statutes generally hold a unique status in public policy; in jurisdictions like the United States and France, such official legal documents are often in the public domain (edict of government doctrine) to ensure public access to the laws they must follow.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1961-07-25;3920)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3920&ano=1961&data=25/07/1961&ato=9dbETVE5keVRVT6d2)