# Law No. 4151 of November 21, 1962

> Brazilian law

**Wikidata**: [Q105648391](https://www.wikidata.org/wiki/Q105648391)  
**Source**: https://4ort.xyz/entity/law-no-4151-of-november-21-1962

## Summary
**Law No. 4151 of November 21, 1962** is a Brazilian federal statute that provides tax exemptions on tariffs and import taxes, specifically for the state of Guanabara. Promulgated by President João Goulart, the law was enacted to address specific customs regulations and fiscal policies within the Brazilian jurisdiction.

## Key Facts
- **Official Title:** Lei nº 4151, de 21 de novembro de 1962.
- **Classification:** Instance of a statute (formal written document that creates law).
- **Enactment Date:** November 21, 1962.
- **Approving Authority:** Presidency of the Federative Republic of Brazil, promulgated by President João Goulart.
- **Jurisdiction:** Applies to the country of Brazil.
- **Main Subjects:** Tariff (Taxa Aduaneira), Import Tax (Imposto De Importação), the State of Guanabara (Estado Da Guanabara), and Tax Exemption (Isenção).
- **Publication Location:** Brasília.
- **Language:** Brazilian Portuguese.
- **Legal Citation:** Lei nº 4151/1962.
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1962-11-21;4151`.
- **Official URL:** Available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4151.htm`.

## FAQs
**What is the primary purpose of Law No. 4151/1962?**
The law primarily focuses on fiscal regulations concerning tariffs and import taxes. It specifically addresses tax exemptions for the State of Guanabara, adjusting the tax burden for that region.

**Who signed Law No. 4151 into effect?**
The law was approved and promulgated by the Presidency of the Federative Republic of Brazil, with João Goulart serving as the President at the time of enactment on November 21, 1962.

**Where is the official text of Law No. 4151 available?**
The official text is hosted by the Brazilian government on the Planalto Palace website at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4151.htm` and is identified by the LexML Brazil ID `urn:lex:br:federal:lei:1962-11-21;4151`.

## Why It Matters
Law No. 4151 of November 21, 1962, serves as a specific example of Brazilian legislative history during the early 1960s, a period marked by significant political and economic activity under President João Goulart. It matters legally as it established specific fiscal exemptions—specifically regarding tariffs and import taxes—that directly impacted the State of Guanabara. This statute illustrates the application of federal power to manipulate customs duties for regional benefit, functioning as a manifestation of statutory law within the Brazilian legal system. As a formal written document, it represents the government's authority to create, modify, or exempt legal norms concerning taxation and trade.

## Notable For
- **Regional Specificity:** Notable for its specific focus on the State of Guanabara (GB), a former Brazilian state that existed during that era.
- **Fiscal Focus:** Specifically targets "Tariff" and "Import Tax" as its main subjects, highlighting its role in customs and trade regulation.
- **Historical Context:** Represents a legislative act from the João Goulart presidency, a pivotal time prior to the 1964 Brazilian coup d'état.
- **Public Accessibility:** Like all statutes, it is a public domain document, ensuring unrestricted public access to the legal rules governing trade and taxation.

## Body

### Legislative Classification and Definition
Law No. 4151 is formally classified as a **statute**. In the context of legal knowledge, a statute is defined as a formal written document that creates law. This encompasses acts, executive orders, and by-laws. As a statute, Law No. 4151 serves as a manifestation of statutory law and contains legal norms. It is considered a subclass of "written work," "document," and "rule," distinguishing it from broader concepts of "legislation" or "legal act" by being the physical or formal expression of the rule.

### Enactment and Authority
The statute was enacted on **November 21, 1962**. The authority behind the law is the **Presidency of the Federative Republic of Brazil**, with the specific determination method being "promulgation." The law was approved by **João Goulart**, who was the President of Brazil at that time. The publication of the law took place in **Brasília**, the federal capital.

### Subject Matter and Jurisdiction
The content of Law No. 4151 addresses specific fiscal and administrative subjects. The main subjects explicitly identified in the legislation include:
- **Tariff (Taxa Aduaneira):** Referring to customs duties or taxes on imports or exports.
- **Import Tax (Imposto De Importação):** A specific tax levied on imported goods.
- **State of Guanabara (Estado Da Guanabara):** The geographic and political entity to which the law's provisions specifically apply.
- **Tax Exemption (Isenção):** The legal mechanism utilized by the law to relieve specific entities or regions from tax liability.

The law applies to the jurisdiction of **Brazil** and is written in **Brazilian Portuguese**.

### Identification and Location
The law is cataloged and accessible through various official identifiers:
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1962-11-21;4151`.
- **Legal Citation:** Referred to formally as "Lei nº 4151/1962".
- **Official Web Resource:** The full text is available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4151.htm`.

### Context of the "Statute" Entity Type
As an instance of a statute, Law No. 4151 shares the inherent characteristics of this legal document type. Statutes are caused by "legislation" and follow "draft laws." They are distinct from "Wet" or "Law" in certain taxonomies but function as the vehicle for "legal norms." In jurisdictions like the United States and France, statutes are typically in the public domain (based on the "edict of government doctrine"), ensuring that legal texts like Law No. 4151 remain freely accessible to the citizenry. This law serves as a concrete example of how statutory law is documented, enacted, and recorded within the Brazilian legal system.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-11-21;4151)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4151&ano=1962&data=21/11/1962&ato=494MTQE5kMVRVT4df)