# Law No. 4044 of December 21, 1961

> Brazilian law

**Wikidata**: [Q105648135](https://www.wikidata.org/wiki/Q105648135)  
**Source**: https://4ort.xyz/entity/law-no-4044-of-december-21-1961

## Summary
Law No. 4044 of December 21, 1961 is a Brazilian federal statute enacted under President João Goulart that pertains to tax exemptions and import regulations, specifically concerning the state of Amazonas and municipal taxation, published in Brasília on its effective date.

## Key Facts
- **Official Title:** Lei nº 4044, de 21 de dezembro de 1961
- **Country of Origin:** Brazil
- **Approval Authority:** Presidency of the Federative Republic of Brazil (under President João Goulart)
- **Instance Type:** Statute (formal written document creating law)
- **Main Subjects:** Amazonas (state), import tax, tax exemption, municipality
- **LexML ID:** urn:lex:br:federal:lei:1961-12-21;4044
- **Publication Date:** 1961-12-21
- **Place of Publication:** Brasília
- **Language:** Brazilian Portuguese
- **Legal Citation:** Lei nº 4044/1961
- **Available at URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4044.htm
- **Jurisdiction:** Applies to Brazil
- **Wikimedia Project:** WikiProject Brazilian Laws

## FAQs
**What is the primary subject matter of Law No. 4044?**
The law primarily addresses tax exemptions and import regulations, specifically concerning the state of Amazonas and municipal taxation provisions.

**Who approved this law and when?**
The law was approved by the Presidency of the Federative Republic of Brazil under President João Goulart on December 21, 1961.

**Where was this law published and what is its citation?**
The law was published in Brasília and is cited as Lei nº 4044/1961.

**What are the main subjects covered by this statute?**
The statute's main subjects include the state of Amazonas, import tax regulations, tax exemption provisions, and municipal taxation matters.

**Where can the full text of this law be found online?**
The complete text of Law No. 4044 is available at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4044.htm.

## Why It Matters
Law No. 4044 of December 21, 1961 represents a significant piece of Brazilian legislation that addresses economic and fiscal policies, particularly concerning tax exemptions and import regulations. As a federal statute, it demonstrates the Brazilian government's approach to managing state and municipal taxation during the 1960s, with specific provisions tailored to the Amazonas region. The law's publication in Brasília and its classification as a public domain document reflects Brazil's legal framework for legislative enactments, ensuring accessibility and enforceability across the country.

## Notable For
- **Federal Jurisdiction:** Enacted as a federal law with nationwide application
- **Tax Exemptions:** Contains provisions specifically addressing tax exemptions for the Amazonas state
- **Historical Context:** Passed during the presidency of João Goulart in 1961, reflecting the economic policies of that era
- **LexML Identification:** Assigned the unique identifier urn:lex:br:federal:lei:1961-12-21;4044
- **Multilingual Accessibility:** Available in Brazilian Portuguese with international recognition through Wikimedia projects
- **Public Domain Status:** As a government legislative document, it falls under Brazil's public domain provisions for official legal texts

## Body
### Definition and Classification
Law No. 4044 of December 21, 1961 is formally classified as a statute, which is defined as a formal written document that creates law. This classification places it within the broader category of legislative enactments that serve as the manifestation of statutory law in Brazil. The law functions as a specific instance of a "legal term or legal concept" and is subclassified as a written work, document, and rule.

### Legislative Context
The statute was approved by the Presidency of the Federative Republic of Brazil under President João Goulart on December 21, 1961. This occurred during a period when Brazil was transitioning from an empire to a republic, with the country experiencing significant economic and political changes. The law was published in Brasília, the capital city established in 1960, reflecting the centralized nature of Brazilian federal governance.

### Subject Matter and Provisions
The primary subjects covered by Law No. 4044 include:
- **Amazonas State:** The law contains provisions specifically addressing the state of Amazonas, which is Brazil's largest state by area and contains approximately 60% of the Amazon rainforest.
- **Import Tax Regulations:** The statute addresses import tax policies, potentially providing tax exemptions or special treatment for goods entering the country.
- **Tax Exemptions:** It includes provisions for tax exemptions, which may have been implemented to encourage economic development in specific regions or sectors.
- **Municipal Taxation:** The law also addresses municipal taxation, indicating its impact on local government revenue structures.

### Publication and Accessibility
The law was published in the official government gazette and is available online through the Brazilian government's official portal. The full text can be accessed at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4044.htm. The document is written in Brazilian Portuguese and is classified under the legal citation "Lei nº 4044/1961."

### Jurisdiction and Application
The statute applies exclusively to Brazil and operates under the country's federal system of government. It is considered a public domain document under Brazil's legal framework, as official legislative enactments are not subject to copyright protection. This ensures that the law is freely accessible to citizens and legal practitioners throughout the country.

### Technical and Semantic Properties
From a knowledge representation perspective, Law No. 4044 is associated with several technical identifiers:
- **LexML ID:** urn:lex:br:federal:lei:1961-12-21;4044
- **Wikidata Description:** Brazilian law
- **Schema.org Equivalence:** The law is equivalent to the `https://schema.org/Legislation` class used in structured data on the web.
- **Library Classification:** It is cataloged under the Dewey Decimal system (342.057, 348.02) and assigned authority IDs by major library systems.

### Historical Significance
As a 1961 legislative enactment, Law No. 4044 represents the economic policies of the Brazilian government during a period of significant development and modernization. The law's focus on tax exemptions and import regulations reflects broader economic strategies aimed at promoting development in specific regions like Amazonas and managing national trade policies. Its passage occurred during a time when Brazil was establishing its modern federal republic system and implementing policies to address regional disparities and economic growth.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1961-12-21;4044)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4044&ano=1961&data=21/12/1961&ato=b91EzaU5keVRVT2d4)