# Law No. 4236 of June 24, 1963

> Brazilian law

**Wikidata**: [Q105647924](https://www.wikidata.org/wiki/Q105647924)  
**Source**: https://4ort.xyz/entity/law-no-4236-of-june-24-1963

## Summary
Law No. 4236 of June 24, 1963 is a Brazilian federal statute that grants tax exemptions on imported materials for the Companhia Municipal de Transportes Coletivos (CMTC) in the state of São Paulo. It specifically exempts the company from import duties and consumption taxes on certain imported goods. This law is classified as a formal legislative act and was enacted by the Presidency of the Federative Republic of Brazil under President João Goulart.

## Key Facts
- **Official Title:** Lei nº 4236, de 24 de junho de 1963
- **Country of Origin:** Brazil
- **Date Enacted:** June 24, 1963
- **Place of Publication:** Brasília
- **Published Full Text:** Available at [Official Legislative Text](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4236.htm)
- **Instance of:** Statute (Lei)
- **Main Subject:** Tax exemption for imports by Companhia Municipal de Transportes Coletivos, São Paulo state
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1963-06-24;4236`
- **Legal Citation:** Lei nº 4236/1963
- **Approved by:** Presidency of the Federative Republic of Brazil, signed by João Goulart
- **Language of Work:** Brazilian Portuguese
- **Applies to Jurisdiction:** Brazil
- **Digest Summary:** Exempts imported materials for Companhia Municipal de Transportes Coletivos from import and consumption taxes.

## FAQs
**What is the purpose of Law No. 4236 of June 24, 1963?**
This law provides tax exemptions on imported materials for the Companhia Municipal de Transportes Coletivos (CMTC) in São Paulo. It aims to reduce the financial burden on the company by waiving import duties and consumption taxes on specific imports.

**When was Law No. 4236 published, and by whom?**
Law No. 4236 was published on June 24, 1963, in Brasília. It was approved by the Presidency of the Federative Republic of Brazil under President João Goulart.

**What is the legal classification of this law?**
It is classified as a "statute" (lei) and is part of Brazil's federal statutory law framework. It is indexed under the legal citation Lei nº 4236/1963.

**What is the official language of the law?**
The law is written in Brazilian Portuguese, as are all official Brazilian legal documents.

**Where can the full text of the law be accessed?**
The full text is available at the official government legislative portal: [Official Text](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4236.htm).

## Why It Matters
Law No. 4236 matters because it represents a targeted fiscal policy designed to support public transportation infrastructure in São Paulo by reducing the financial burden on the Companhia Municipal de Transportes Coletivos. This law plays a critical role in enabling the company to import necessary materials without incurring federal import duties or consumption taxes, thereby lowering operational costs. It reflects Brazil's legislative approach to supporting public services through tax incentives. The law also serves as a historical example of how the federal government can provide economic support to local public services through targeted legislation.

## Notable For
- **Targeted Tax Relief:** Uniquely focused on import and consumption tax exemptions for a specific public transportation company.
- **Historical Significance:** Enacted during the presidency of João Goulart, a period of significant economic and social reforms in Brazil.
- **Jurisdictional Specificity:** Tailored to benefit a specific municipal company in São Paulo, rather than broad national policies.
- **Legal Classification:** A formal statute with a specific LexML Brazil ID, making it part of Brazil's structured legal data system.
- **Public Service Support:** Demonstrates how legal instruments can be used to support public infrastructure through fiscal incentives.

## Body

### Legislative Details
Law No. 4236 of June 24, 1963 is a Brazilian federal statute that provides tax exemptions for the Companhia Municipal de Transportes Coletivos (CMTC) in São Paulo. The law specifically exempts the company from import duties and consumption taxes on imported materials. It is classified as a "statute" (lei) and was published in Brasília on June 24, 1963. The law was approved by the Presidency of the Federative Republic of Brazil under President João Goulart.

### Official Identifiers and Citations
The law is identified by the official title "Lei nº 4236, de 24 de junho de 1963" and is part of the official legal database under the LexML Brazil ID `urn:lex:br:federal:lei:1963-06-24;4236`. The legal citation for the law is Lei nº 4236/1963. The full text of the law is available at the official government legislative portal: [Official Text](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4236.htm).

### Geographic and Jurisdictional Scope
The law applies to the Federative Republic of Brazil and specifically targets São Paulo state. It is part of Brazil's federal statutory law framework and is written in Brazilian Portuguese. The law was published in Brasília, the national capital, and is part of the official legal record of Brazil.

### Content and Provisions
The core provision of the law is the exemption of import duties and consumption taxes on materials imported by the Companhia Municipal de Transportes Coletivos. This is intended to reduce the financial burden on the company, allowing it to import necessary materials without incurring federal taxes. The law's main subject is the tax exemption for imports by the CMTC, with specific reference to import tax and consumption tax.

### Historical Context
Law No. 4236 was enacted during the presidency of João Goulart, a period marked by efforts to support public services and infrastructure through targeted fiscal policies. The law reflects the government's approach to enabling public transportation companies to operate more efficiently by reducing import-related costs.

### Language and Accessibility
The law is written in Brazilian Portuguese, as are all official Brazilian legal documents. The full text is accessible online through official government portals, ensuring transparency and public access to legal information. The law is part of the structured legal data system maintained by LexML Brazil, which assigns unique identifiers to legal documents for tracking and referencing purposes.

### Related Entities and Legislative Framework
Law No. 4236 is part of Brazil's broader legislative framework for supporting public services through tax incentives. It is specifically designed to benefit the Companhia Municipal de Transportes Coletivos in São Paulo, demonstrating how targeted legislation can support local infrastructure. The law is classified as a "statute" and is part of the official legal record of Brazil, with a specific LexML Brazil ID and legal citation.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1963-06-24;4236)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4236&ano=1963&data=24/06/1963&ato=707QTUq50MVRVT9c1)
3. LexML Brasil