# Law No. 4011 of December 16, 1961

> Brazilian law

**Wikidata**: [Q105648089](https://www.wikidata.org/wiki/Q105648089)  
**Source**: https://4ort.xyz/entity/law-no-4011-of-december-16-1961

## Summary
Law No. 4011 of December 16, 1961 (Lei nº 4011, de 16 de dezembro de 1961) is a Brazilian federal statute promulgated by the Presidency of the Federative Republic of Brazil under Acting President João Goulart. The law addresses import tax exemptions (Isenção) for the Municipality of Belém in the State of Pará.

## Key Facts
- **Title:** Lei nº 4011, de 16 de dezembro de 1961
- **Alternative Name:** Lei nº 4011/1961
- **Type:** Statute (formal written document that creates law)
- **Country:** Brazil
- **Jurisdiction:** Brazil (federal level)
- **Promulgation Date:** December 16, 1961
- **Place of Publication:** Brasília
- **Language:** Brazilian Portuguese
- **Approved By:** Presidency of the Federative Republic of Brazil
- **Promulgating Authority:** João Goulart (Acting President at time of promulgation)
- **Main Subjects:** Import tax (Imposto De Importação), Tax exemption (Isenção), Belém (Belem, Pa), Pará (Estado Do Para, Pa), Municipality (Municipio)
- **LexML Brazil ID:** urn:lex:br:federal:lei:1961-12-16;4011
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4011.htm
- **WikiProject:** On focus list of WikiProject Brazilian Laws

## FAQs
**What is Law No. 4011 of December 16, 1961?**
Law No. 4011 of December 16, 1961 is a Brazilian federal statute that deals with import tax (Imposto De Importação) exemptions for the Municipality of Belém in the State of Pará.

**Who promulgated Law No. 4011?**
The law was promulgated by the Presidency of the Federative Republic of Brazil, with João Goulart serving as Acting President on December 16, 1961.

**What topics does this law address?**
The law addresses import taxation, specifically tax exemptions (Isenção) for municipalities, with particular focus on Belém in the State of Pará.

**Where can the official text of Law No. 4011 be found?**
The official text is available through the Brazilian government portal at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4011.htm and can be identified through the LexML Brazil ID: urn:lex:br:federal:lei:1961-12-16;4011.

**What type of legal document is this?**
This is a statute, which is a formal written document that creates law in Brazil, classified as a federal law applicable throughout Brazilian jurisdiction.

## Why It Matters
Law No. 4011 of December 16, 1961 represents a specific instance of Brazilian fiscal legislation targeting regional development in the Amazon region. By addressing import tax exemptions for Belém, a major city in the State of Pará, this law exemplifies federal efforts to support economic development in Brazil's northern region through tax incentives. The law was promulgated during a politically significant period in Brazilian history—December 1961—when João Goulart was serving as Acting President during the parliamentary period that followed the resignation of Jânio Quadros. This statute demonstrates the Brazilian federal government's use of tax policy as an instrument for regional development, specifically in the Amazon basin where Belém serves as a critical economic and logistical hub. As a statute, it forms part of the body of statutory law in Brazil and contributes to the legal framework governing import taxation and municipal exemptions.

## Notable For
- **Regional Focus:** Specifically targets the Municipality of Belém in the State of Pará for import tax exemptions
- **Historical Context:** Promulgated during João Goulart's tenure as Acting President in December 1961, a turbulent period in Brazilian political history
- **Fiscal Policy Instrument:** Demonstrates Brazilian federal use of tax exemptions as a tool for regional economic development
- **Amazon Region Legislation:** Part of the body of laws addressing economic conditions in Brazil's Amazon region
- **LexML Integration:** Assigned standardized legal identifier (urn:lex:br:federal:lei:1961-12-16;4011) under Brazil's legal documentation system

## Body

### Legal Classification and Framework
Law No. 4011 of December 16, 1961 is classified as a **statute**—a formal written document that creates law. As a federal statute (Lei) of Brazil, it applies to the entire Brazilian jurisdiction and represents a manifestation of statutory law within the Brazilian legal system. The law is written in Brazilian Portuguese, the official language of Brazil, and was published in Brasília, the federal capital since 1960.

### Promulgation and Authority
The statute was promulgated on **December 16, 1961** by the **Presidency of the Federative Republic of Brazil**. At the time of promulgation, **João Goulart** was serving as Acting President, a position he held during Brazil's brief parliamentary period (1961-1963) following the political crisis triggered by President Jânio Quadros's resignation in August 1961. The promulgation method is recorded as a formal promulgation act.

### Subject Matter and Scope
The law addresses several interconnected subjects related to taxation and regional administration:

- **Import Tax (Imposto De Importação):** The primary subject matter concerns the federal import tax, a key component of Brazil's fiscal policy and trade regulation
- **Tax Exemption (Isenção):** The law provides for exemptions from import taxation, representing a fiscal incentive mechanism
- **Belém (Belem, Pa):** The Municipality of Belém, the capital city of Pará state and a major port city in the Amazon region
- **Pará (Estado Do Para, Pa):** The State of Pará, one of Brazil's northern states comprising a significant portion of the Amazon basin
- **Municipality (Municipio):** The law addresses municipal-level administration and benefits

### Geographic and Regional Context
The law specifically targets the **Municipality of Belém** in the **State of Pará**. Belém is a strategically important city in Brazil's North Region, situated on the Amazon River estuary. As a major port city, Belém serves as a critical gateway for goods entering the Amazon region, making import tax policy particularly relevant to its economic development. Pará is one of Brazil's largest states by area and contains a significant portion of the Amazon rainforest. The state's economy has historically been tied to natural resource extraction, agriculture, and trade, with Belém serving as its primary urban and commercial center.

### Identification and Access
The statute is cataloged under Brazil's LexML system with the identifier **urn:lex:br:federal:lei:1961-12-16;4011**. This standardized identifier allows for precise legal citation and retrieval within Brazil's digital legal infrastructure. The official text is accessible through the Brazilian government's legal portal at:
**https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4011.htm**

The law is also indexed under the legal citation **Lei nº 4011/1961** and is tracked by **WikiProject Brazilian Laws**, indicating its recognition within collaborative knowledge-building efforts about Brazilian legislation.

### Historical Context
The promulgation of this law in December 1961 occurred during a significant period in Brazilian history. João Goulart had assumed the presidency under a parliamentary system compromise in September 1961, following the sudden resignation of President Jânio Quadros. The year 1961 was marked by political uncertainty and economic challenges, with various legislative measures aimed at addressing Brazil's developmental needs. The focus on Belém and Pará reflects ongoing federal attention to the integration and development of Brazil's Amazon region during this period.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1961-12-16;4011)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4011&ano=1961&data=16/12/1961&ato=0acUTVU5keVRVTa22)