# Law No. 4181 of December 11, 1962

> Brazilian law

**Wikidata**: [Q105648482](https://www.wikidata.org/wiki/Q105648482)  
**Source**: https://4ort.xyz/entity/law-no-4181-of-december-11-1962

## Summary
Law No. 4181 of December 11, 1962, is a Brazilian federal statute that formally rectifies, without financial burden, the budget law established by Law No. 3,682 of December 7, 1959. Enacted during the presidency of João Goulart, this legislation specifically adjusts the estimated revenue and fixed expenses of the Union for the 1960 fiscal exercise. It serves as a corrective legal instrument within the Brazilian federal budget framework, published in Brasília and applicable to the entire jurisdiction of Brazil.

## Key Facts
- **Official Title:** Lei nº 4181, de 11 de dezembro de 1962.
- **Legal Citation:** Lei nº 4181/1962.
- **Publication Date:** December 11, 1962.
- **Place of Publication:** Brasília, Brazil.
- **Jurisdiction:** Applies to the Federative Republic of Brazil.
- **Primary Subject:** Rectification of the Union's budget for the 1960 fiscal exercise (Orçamento do Exercício Financeiro de 1960).
- **Action Type:** Rectification (Retificação) without cost (Sem ônus).
- **Amended Legislation:** Corrects Law No. 3,682, enacted on December 7, 1959.
- **Approving Authority:** Presidency of the Federative Republic of Brazil.
- **Promulgating President:** João Goulart.
- **Promulgation Date:** December 11, 1962.
- **Legal Classification:** Statute (Lei).
- **Language:** Brazilian Portuguese.
- **LexML Identifier:** urn:lex:br:federal:lei:1962-12-11;4181.
- **Official Source URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4181.htm.
- **Wikidata Description:** Brazilian law.
- **Main Focus Areas:** Budget, Financial Exercise, Federal Government of Brazil (União Federal), Rectification.

## FAQs
**What is the primary purpose of Law No. 4181/1962?**
The law serves to correct errors or necessary adjustments in the budget law from 1959 (Law No. 3,682) regarding the 1960 fiscal year. It specifically mandates these changes without imposing any additional financial costs or burdens on the Union.

**Who was responsible for enacting this legislation?**
The statute was approved and promulgated by the Presidency of the Federative Republic of Brazil under the leadership of President João Goulart on December 11, 1962.

**Which specific fiscal period does this law address?**
Although enacted in 1962, the law targets the financial exercise of 1960, modifying the revenue estimates and expense allocations originally fixed by the 1959 legislation.

**Where can the official text of this law be accessed?**
The full text is available through the official Planalto website at the provided URL and is indexed in the LexML Brazil system under the unique identifier urn:lex:br:federal:lei:1962-12-11;4181.

**Does this law apply to state or municipal governments?**
No, the jurisdiction of this statute is limited to the Federal Government of Brazil (União Federal), as it deals with the national budget and federal revenue and expenses.

## Why It Matters
Law No. 4181 of December 11, 1962, is a critical component of Brazil's fiscal history, demonstrating the legislative mechanism used to maintain the accuracy of national budget planning. By formally rectifying the 1960 budget without adding financial strain, it ensured that the Federal Government's financial records remained legally sound and reflective of the actual economic reality of that period. This type of corrective legislation is essential for maintaining the integrity of public finance, preventing discrepancies between authorized spending and actual fiscal capacity. For legal scholars and historians, it provides a specific case study of how the Brazilian executive and legislative branches interacted to manage the national treasury during the early 1960s, a period of significant political and economic transition in the country.

## Notable For
- **Specific Fiscal Correction:** It is the definitive legal instrument for correcting the 1960 Union budget without financial penalty.
- **Historical Context:** Enacted during the presidency of João Goulart, reflecting the administrative challenges of the early 1960s in Brazil.
- **Legislative Continuity:** Directly amends Law No. 3,682 of 1959, linking two distinct legislative acts across a three-year span.
- **Digital Preservation:** Fully indexed in the modern LexML Brazil system with a persistent URN identifier for long-term access.
- **Zero-Cost Amendment:** Explicitly noted for its "sem ônus" (without cost) provision, distinguishing it from budget laws that increase spending.
- **Federal Scope:** Strictly applies to the "União Federal," clarifying the separation between federal and sub-national budgetary responsibilities.

## Body

### Legislative Identity and Classification
Law No. 4181 is formally classified as a **statute**, representing a formal written document that creates law within the Brazilian legal system. It falls under the category of federal legislation, specifically designed to amend existing financial regulations. The entity is identified in the Wikidata knowledge base as a "Brazilian law" and is linked to the broader concept of statutory law. Its legal citation is standardized as **Lei nº 4181/1962**, and it is cataloged in the LexML Brazil repository with the unique persistent identifier `urn:lex:br:federal:lei:1962-12-11;4181`. The language of the work is exclusively **Brazilian Portuguese**, reflecting the official linguistic requirements of the Brazilian federal government.

### Historical Context and Enactment
The statute was promulgated on **December 11, 1962**, a date that marks its official entry into the legal framework of the Federative Republic of Brazil. At the time of enactment, the head of state was **João Goulart**, who served as the President of the Federative Republic of Brazil. The law was approved by the **Presidency of the Federative Republic of Brazil**, signifying the executive branch's role in the finalization of this legislative act. The place of publication was **Brasília**, the federal capital, which had become the seat of government in 1960. This timing places the law in the context of the early years of the new capital and the political climate of the Goulart administration.

### Subject Matter and Legal Function
The primary function of Law No. 4181 is the **rectification** of a previous budget law. Specifically, it targets **Law No. 3,682**, which was originally enacted on December 7, 1959. The 1959 law had established the estimated revenue and fixed expenses for the **Union** (the Federal Government) for the **1960 fiscal exercise**. Law No. 4181 corrects these figures to ensure accuracy. A defining characteristic of this rectification is that it is performed **"sem ônus"** (without cost), meaning the correction does not introduce new financial burdens or increase the total budgetary ceiling beyond what was already authorized. The main subjects of the law include the **budget**, the **financial exercise** of 1960, the **Federal Government of Brazil**, and the act of **rectification** itself.

### Jurisdiction and Applicability
The law applies strictly to the **jurisdiction of Brazil**, specifically targeting the **Federal Government of Brazil** (União Federal). It does not extend to state or municipal budgets, as its scope is limited to the national treasury's revenue and expense planning. The legal citation `Lei nº 4181/1962` is used to reference this text in legal proceedings and administrative documents. The law is part of the body of federal statutes that govern the financial operations of the central government, ensuring that the 1960 budget reflects the most accurate data available at the time of the correction.

### Digital Access and Metadata
In the modern digital era, Law No. 4181 is accessible through official government portals. The full text is hosted on the **Planalto** website at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4181.htm`, serving as the authoritative source for the public. The **LexML Brazil** system provides a structured data view of the law, linking it to its parent entities and related legal concepts. The metadata associated with the law includes its publication date, the specific law it amends, and the names of the officials involved in its promulgation. This digital preservation ensures that the historical record of the 1960 budget correction remains accessible to researchers, legal professionals, and the general public.

### Relationship to Broader Legal Concepts
As a **statute**, Law No. 4181 is an instance of a formal written document that creates law, encompassing acts passed by the legislature. It is a specific manifestation of **statutory law** in Brazil. The law is part of a sequence of legislative acts, where it serves as a corrective measure to a prior act (Law No. 3,682). This relationship highlights the dynamic nature of budgetary law, where initial estimates may require adjustment to align with actual fiscal conditions. The law is also connected to the concept of the **financial exercise**, a specific period for which the budget is valid, in this case, the year 1960.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-12-11;4181)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4181&ano=1962&data=11/12/1962&ato=ce7MTTE5kMVRVT3c1)
3. LexML Brasil