# Law No. 4144 of September 21, 1962 > Brazilian law **Wikidata**: [Q105648407](https://www.wikidata.org/wiki/Q105648407) **Source**: https://4ort.xyz/entity/law-no-4144-of-september-21-1962 ## Summary Law No. 4144 of September 21, 1962 is a Brazilian federal statute (Lei nº 4144/1962) enacted during the presidency of João Goulart. Its primary legal subjects concern regulations on import tax (Imposto de Importação), consumption tax (Imposto de Consumo), procedural time limits (Prazo), prorogation (Prorrogação), and tax exemption (Isenção). ## Key Facts - **Official Title:** Lei nº 4144, de 21 de setembro de 1962 - **Legal Citation:** Lei nº 4144/1962 - **Publication Date:** September 21, 1962 - **Place of Publication:** Brasília, Brazil - **Approving Authority:** Presidency of the Federative Republic of Brazil, under President João Goulart - **Jurisdiction:** Brazil (federal law) - **Language:** Brazilian Portuguese - **Instance Of:** Statute (formal written document that creates law) - **Main Legal Subjects:** Time limit (Prazo), Import Tax (Imposto de Importação), Consumption Tax (Imposto de Consumo), Prorogation (Prorrogação), Tax Exemption (Isenção) - **LexML Brazil ID:** urn:lex:br:federal:lei:1962-09-21;4144 - **Official Text URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4144.htm - **Wikimedia Project:** On the focus list of WikiProject Brazilian Laws ## FAQs **What is the primary purpose of Law No. 4144/1962?** The law primarily addresses matters of tax law and civil procedure, specifically governing import tax, consumption tax, procedural time limits, their prorogation, and conditions for tax exemption. It is a federal statute that amends or establishes rules within these specific legal domains in Brazil. **Who enacted Law No. 4144/1962 and when?** The law was promulgated on September 21, 1962, by the Presidency of the Federative Republic of Brazil, which was held by President João Goulart at that time. It was published in the official gazette in Brasília. **What specific taxes does this law regulate?** The law's main subjects explicitly include the regulation of the Import Tax (Imposto de Importação) and the Consumption Tax (Imposto de Consumo). It also contains provisions related to the exemption (Isenção) from these or similar taxes. **Does this law deal with legal deadlines?** Yes, a core subject of the law is the regulation of procedural time limits (Prazo) and their prorogation (Prorrogação). This indicates it contains rules about extending or modifying deadlines within legal or administrative processes, likely in the context of tax matters. **Where can the full, official text of this 1962 Brazilian law be found?** The authoritative digital text is available on the official Brazilian government portal (Planalto) at the URL provided in the structured data: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4144.htm. It is also cataloged in the national legal database LexML Brazil under the ID `urn:lex:br:federal:lei:1962-09-21;4144`. ## Why It Matters Law No. 4144/1962 is a component of Brazil's statutory legal framework from a pivotal historical period. Enacted in 1962 during the final years of the Fourth Brazilian Republic and shortly before the 1964 military coup, it represents part of the legislative output of the João Goulart administration. Its focus on import/consumption taxes and procedural time limits places it within the critical domain of tax administration and legal procedure, which are fundamental to state revenue collection and the functioning of the justice system. As a federal statute, it forms part of the "statutory law" that governs economic activity and legal processes in Brazil. Its continued cataloging and maintenance in official repositories like the Planalto website and LexML Brazil underscore its ongoing relevance as part of the historical and operational legal corpus that may still be cited or form the basis for understanding subsequent legal amendments in its subject areas. ## Notable For * **Historical Legislative Artifact:** It is a specific federal statute from the early 1960s, a transformative decade in Brazilian politics preceding the 1964 military regime. * **Tax and Procedure Focus:** It is notable for its dual focus on substantive tax law (Import and Consumption Taxes) and procedural law (time limits and prorogation), linking two core areas of legal practice. * **Official Cataloging:** It possesses a persistent, official identifier in the Brazilian national legal database (LexML Brazil: `urn:lex:br:federal:lei:1962-09-21;4144`), ensuring its stable reference in digital legal information systems. * **Wikimedia Recognition:** Its inclusion on the focus list of WikiProject Brazilian Laws indicates its recognized importance for comprehensive documentation of Brazil's legislative history on collaborative knowledge platforms. * **Presidential Era:** It bears the direct imprint of the João Goulart presidency (1961-1964), a brief and turbulent period in Brazilian democracy. ## Body ### Legislative Origin and Classification Law No. 4144 of September 21, 1962, is formally classified as a **statute**. A statute is defined as a formal written document that creates law, encompassing acts, executive orders, and by-laws. As such, this law is a concrete manifestation of statutory law in Brazil. It was created through the legislative process and caused by the act of legislation during the presidency of João Goulart. The law was published in the country's capital, Brasília, and its official text is recorded in the Brazilian Portuguese language. ### Textual and Citation Details The law's official title is **"Lei nº 4144, de 21 de setembro de 1962"**. Its standard legal citation format is **"Lei nº 4144/1962"**. For digital identification and retrieval within Brazil's official legal information system, it is assigned the LexML Brazil identifier: **`urn:lex:br:federal:lei:1962-09-21;4144`**. The authoritative, full text of the law is made publicly available by the Brazilian federal government at the URL: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4144.htm`. ### Subject Matter and Legal Scope The core legal content of Law No. 4144/1962 is defined by its main subjects, as recorded in structured knowledge bases. These subjects are: * **Time Limit (Prazo):** The law contains rules governing procedural or legal deadlines. * **Import Tax (Imposto de Importação):** The law regulates the federal tax levied on goods imported into Brazil. * **Consumption Tax (Imposto de Consumo):** The law regulates a tax on the consumption of specific goods or services. * **Prorogation (Prorrogação):** The law includes provisions for the extension of the aforementioned time limits. * **Tax Exemption (Isenção):** The law establishes conditions under which certain entities or operations may be exempt from the specified taxes. This combination indicates the statute likely amends or consolidates rules connecting tax liability (for imports and consumption) with procedural timelines and potential relief mechanisms like exemptions. ### Jurisdiction and Authority The law applies to the full territorial jurisdiction of the **Federative Republic of Brazil**. It was issued by the highest executive authority in the federal government, the **Presidency of the Federative Republic of Brazil**, and promulgated on **September 21, 1962**. It is a federal statute, meaning it was enacted by the National Congress and signed by the President, superseding any conflicting state or municipal legislation in its areas of competence. ### Accessibility and Knowledge Integration The law is integrated into modern digital knowledge and library systems. Its presence in the **LexML Brazil** system provides a standardized, machine-readable identifier for legal informatics. Its maintenance on the official **Planalto** website ensures public access, aligning with the principle that statutes, as formal written documents creating law, are typically in the public domain. Its recognition by **WikiProject Brazilian Laws** on Wikimedia platforms signifies its importance for the collaborative documentation of Brazil's legislative history. ### Context within Brazilian Legal Framework As a statute from 1962, this law exists within a specific historical layer of Brazil's legal evolution. The Brazilian legal system is based on civil law, with federal statutes like this one forming the backbone of statutory law. The subjects it tackles—import tax, consumption tax, and procedural time limits—are perennial concerns in a country with a complex tax system and a large, continental-scale economy. The law's provisions would have been enacted within the constitutional framework of the time (the 1946 Constitution) and may have been subsequently modified, supplemented, or superseded by later laws, including those from the military regime (1964-1985) and the current 1988 Constitution. Its continued archival signifies its role in the historical record, even if its operative provisions are no longer in force. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-09-21;4144) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4144&ano=1962&data=21/09/1962&ato=5b5cXQE5kMVRVT730)