# Law No. 3927 of July 26, 1961

> Brazilian law

**Wikidata**: [Q105648150](https://www.wikidata.org/wiki/Q105648150)  
**Source**: https://4ort.xyz/entity/law-no-3927-of-july-26-1961

## Summary

Law No. 3927 of July 26, 1961 is a Brazilian federal statute that exempts copper sulfate intended for agricultural use from the consumption tax (Imposto de Consumo). Promulgated by President Jânio Quadros in Brasília, this legislation represents a specific instance of tax exemption policy within Brazil's federal legal framework.

## Key Facts

- **Full Title:** Lei nº 3927, de 26 de julho de 1961
- **Legal Citation:** Lei nº 3927/1961
- **Promulgation Date:** July 26, 1961
- **Approving Authority:** Presidency of the Federative Republic of Brazil
- **Approving Official:** Jânio Quadros (President)
- **Place of Publication:** Brasília, Brazil
- **Classification:** Statute (formal written document creating law)
- **Main Subject:** Tax exemption (Isenção)
- **Tax Affected:** Imposto de Consumo (Consumption Tax)
- **Substance Exempted:** Copper sulfate (sulfato cúprico) destined for agriculture
- **Jurisdiction:** Brazil (federal level)
- **Language:** Brazilian Portuguese
- **Lexml Brazil Identifier:** urn:lex:br:federal:lei:1961-07-26;3927
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3927.htm
- **WikiProject Affiliation:** WikiProject Brazilian Laws
- **Law Digest:** "ISENTA DA INCIDENCIA DO IMPOSTO DE CONSUMO O SULFATO CUPRICO DESTINADO A AGRICULTURA"

## FAQs

**What does Law No. 3927 of July 26, 1961 do?**
This law exempts copper sulfate (sulfato cúprico) when destined for agricultural purposes from the Brazilian consumption tax (Imposto de Consumo). It is a targeted tax exemption designed to support agricultural activity by reducing the cost of this agricultural input.

**Who approved and promulgated this law?**
The law was approved by the Presidency of the Federative Republic of Brazil and promulgated by President Jânio Quadros on July 26, 1961, in Brasília.

**What type of legal instrument is this?**
This is a statute—a formal written document that creates law. As a statute, it serves as a manifestation of statutory law and is classified as a subclass of written work, document, and rule within legal taxonomy.

**Where can the official text of this law be accessed?**
The law is available at the official Brazilian government portal: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3927.htm. It is also indexed under the Lexml Brazil system with identifier urn:lex:br:federal:lei:1961-07-26;3927.

**What jurisdiction does this law apply to?**
This federal statute applies to all of Brazil, as it was enacted at the federal level by the Presidency of the Federative Republic of Brazil.

## Why It Matters

Law No. 3927 of July 26, 1961 represents a concrete example of Brazilian federal tax policy aimed at supporting the agricultural sector through targeted exemptions. By removing the consumption tax burden from copper sulfate—a compound widely used in agriculture as a fungicide and soil treatment—the legislation reduced input costs for farmers and promoted agricultural productivity.

The law matters within Brazil's legal framework as it demonstrates the use of tax exemptions (Isenção) as a policy instrument. It exemplifies how the federal government can leverage consumption tax modifications to incentivize specific economic activities—in this case, agricultural production. This approach aligns with Brazil's historical emphasis on agriculture as a cornerstone of its economy, a sector where the country has maintained global leadership in commodities such as sugarcane, coffee, and soybeans.

From a legal taxonomy perspective, this law serves as a clear instance of the "statute" class—a formal written document that creates law, distinct from but related to concepts such as acts, executive orders, and by-laws. It demonstrates the legislative process in action, from drafting through promulgation by the executive authority, in this case President Jânio Quadros.

## Notable For

- **Targeted Agricultural Tax Relief:** Specifically exempts only copper sulfate destined for agriculture, representing a narrow, purpose-built tax exemption rather than broad tax reform
- **Promulgation by Jânio Quadros:** One of the laws signed by President Jânio Quadros during his brief presidency in 1961 (he served from January 31 to August 25, 1961)
- **Federal-Level Consumption Tax Modification:** Operates at the highest level of Brazilian jurisdiction, affecting tax policy nationwide
- **Preservation in Digital Legal Systems:** Indexed in Brazil's Lexml system and available through the official Planalto Palace government portal, ensuring permanent public access
- **Classification as Statute:** Exemplifies the legal concept of a statute as a formal written document creating law, distinct from regulations, decrees, or other legal instruments

## Body

### Legal Classification and Nature

Law No. 3927 of July 26, 1961 is classified as a **statute**—a formal written document that creates law. Within legal taxonomy, a statute functions as the concrete manifestation of statutory law and represents a subclass of "written work," "document," and "rule." This classification distinguishes it from other legal instruments such as executive orders or by-laws, though all fall under the broader umbrella of statutory instruments.

As a statute, this law is composed of legal norms and represents the outcome of the legislative process. Its creation followed the standard pathway for Brazilian federal legislation: drafting, legislative consideration, executive approval, and promulgation. The statute serves as the official record of the legal rule enacted by the Brazilian government, in this case establishing a tax exemption for a specific agricultural input.

### Content and Purpose

The law's stated purpose, as recorded in the law digest, is: "ISENTA DA INCIDENCIA DO IMPOSTO DE CONSUMO O SULFATO CUPRICO DESTINADO A AGRICULTURA" (Exempts from the incidence of the consumption tax the copper sulfate destined for agriculture).

**Key elements of the law's content:**
- **Tax Being Modified:** Imposto de Consumo (Consumption Tax)
- **Mechanism:** Exemption (Isenção)
- **Beneficiary Substance:** Copper sulfate (sulfato cúprico)
- **Qualifying Condition:** Must be destined for agricultural use (destinado a agricultura)

Copper sulfate is a chemical compound widely employed in agriculture, primarily as a fungicide in various crop protection formulations. Its use in Brazilian agriculture aligns with the country's extensive agricultural sector, which has historically been a major component of the national economy and export profile.

### Historical and Political Context

The law was promulgated on **July 26, 1961**, during the presidency of **Jânio Quadros**. This period represents a notable moment in Brazilian political history, as Quadros assumed the presidency on January 31, 1961, and resigned on August 25, 1961—meaning this law was enacted during his brief seven-month tenure in office.

The law was published in **Brasília**, which had become Brazil's federal capital just one year earlier, on April 22, 1960, replacing Rio de Janeiro as the seat of government. The choice of Brasília as the place of publication reflects the ongoing transition of federal administrative functions to the new capital during this period.

Brazil in 1961 was operating under the constitutional framework established during the democratic period that followed World War II. The country would experience significant political upheaval later in the decade, with military rule beginning in 1964, but Law No. 3927 represents legislation from the democratic era.

### Jurisdiction and Application

This statute applies to the entirety of **Brazil**, operating as federal legislation with nationwide effect. Brazil's federal system means that tax policy can exist at multiple levels—federal, state, and municipal—but consumption tax (Imposto de Consumo) falls within federal jurisdiction, making this a matter for national legislation.

The law's application is limited to the specific circumstance outlined in its text: copper sulfate that is destined for agricultural purposes. This specificity means the exemption does not extend to copper sulfate used for industrial, chemical, or other non-agricultural applications, nor does it extend to other agricultural chemicals or inputs not explicitly named.

### Relationship to the Concept of Statute

As an instance of the broader class "statute," Law No. 3927 exemplifies several characteristics of statutory law:

**Structural Characteristics:**
- Formal written documentation
- Creation through official governmental process
- Enactment by recognized authority (in this case, the Presidency)
- Classification as a legal norm

**Functional Characteristics:**
- Creates binding legal rules
- Modifies existing legal framework (in this case, tax obligations)
- Subject to publication requirements
- Preserved as part of the permanent legal record

Statutes generally exist in the public domain as official legal documents, ensuring public accessibility to the laws that govern society. Law No. 3927's availability through official government portals reflects this principle of public access to legal texts.

### Official Identifiers and Access Points

The law is indexed and accessible through multiple official systems:

**Lexml Brazil Identifier:** urn:lex:br:federal:lei:1961-07-26;3927
- This URN (Uniform Resource Name) provides a standardized, persistent identifier for the law within Brazil's legal information infrastructure

**Official Government URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3927.htm
- Hosted by the Civil House of the Presidency of the Republic
- Part of the collection of laws from the 1950-1969 period

**WikiProject Affiliation:** The law is included in WikiProject Brazilian Laws, indicating its recognition within organized efforts to document and structure information about Brazilian legislation in knowledge bases.

### Language and Form

The law was composed and published in **Brazilian Portuguese**, the official language of Brazil. The legal citation format follows Brazilian conventions: "Lei nº 3927/1961" or the full form "Lei nº 3927, de 26 de julho de 1961."

Brazilian legal texts from this era typically follow standardized formatting conventions, including the identification of the promulgating authority, the date of enactment, and the substantive legal provisions. The law digest format—"ISENTA DA INCIDENCIA DO IMPOSTO DE CONSUMO O SULFATO CUPRICO DESTINADO A AGRICULTURA"—represents the standard Portuguese-language summary convention for Brazilian legislation.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1961-07-26;3927)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3927&ano=1961&data=26/07/1961&ato=5ddkXWE5keVRVT321)
3. LexML Brasil