# Law No. 4272 of October 24, 1963

> Brazilian law

**Wikidata**: [Q105647931](https://www.wikidata.org/wiki/Q105647931)  
**Source**: https://4ort.xyz/entity/law-no-4272-of-october-24-1963

## Summary
Law No. 4272 of October 24, 1963 (Lei nº 4272, de 24 de outubro de 1963) is a Brazilian federal statute enacted during the presidency of João Goulart. Promulgated on October 24, 1963, and published in Brasília, the law addresses taxation matters specifically concerning the state of Rio de Janeiro, import taxes, consumption taxes, tax exemptions, and municipalities. It is legally cited as Lei nº 4272/1963 and is accessible via the official LexML Brazil repository and the Planalto government archives.

## Key Facts
- **Full Title:** Lei nº 4272, de 24 de outubro de 1963
- **Alternative Name:** Law No. 4272 of October 24, 1963
- **Type of Legal Instrument:** Statute (federal law)
- **Country:** Brazil
- **Approval Authority:** Presidency of the Federative Republic of Brazil
- **Promulgated By:** João Goulart (President at the time)
- **Date of Promulgation:** October 24, 1963
- **Date of Publication:** October 24, 1963
- **Place of Publication:** Brasília, Brazil
- **Legal Citation:** Lei nº 4272/1963
- **Jurisdiction:** Applies to Brazil
- **Language:** Brazilian Portuguese
- **LexML Brazil ID:** urn:lex:br:federal:lei:1963-10-24;4272
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4272.htm
- **Main Subjects:** Rio de Janeiro (State), Import Tax (Imposto De Importação), Consumption Tax (Imposto De Consumo), Tax Exemption (Isenção), Municipality (Municipio)
- **Wikimedia Project Status:** On focus list of WikiProject Brazilian Laws

## FAQs
**What is the primary subject matter of Law No. 4272/1963?**
The law primarily concerns fiscal and administrative regulations, specifically addressing issues related to the state of Rio de Janeiro, import taxes, consumption taxes, tax exemptions, and municipal governance.

**Who signed Law No. 4272 into force?**
The law was approved and promulgated by the Presidency of the Federative Republic of Brazil, specifically under President João Goulart on October 24, 1963.

**Where can the official text of this law be accessed?**
The full text is available online through the Brazilian government's official portal at the Planalto website (https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4272.htm) and is indexed under the LexML Brazil identifier.

**Is Law No. 4272/1963 still in force?**
The provided source material does not specify the current status of the law. As a Brazilian statute, its validity would depend on whether it has been repealed, amended, or revoked by subsequent legislation.

## Why It Matters
Law No. 4272/1963 serves as a specific example of Brazilian federal legislation from the early 1960s, a period of significant political and economic activity in the country. It illustrates the government's role in regulating taxation—including import and consumption taxes—and managing administrative relationships between federal and municipal entities, particularly concerning the state of Rio de Janeiro. Its existence in the LexML Brazil system ensures it remains part of the country's digital legal heritage, accessible for legal research and historical analysis.

## Notable For
- **Tax Regulation:** Specifically addresses import taxes, consumption taxes, and tax exemptions.
- **Regional Specificity:** Explicitly names the state of Rio de Janeiro as a subject of the legislation.
- **Historical Context:** Enacted during the presidency of João Goulart, shortly before the 1964 Brazilian coup d'état.
- **Digital Preservation:** Has a persistent identifier in the LexML Brazil system.
- **WikiProject Status:** Is a focus of the WikiProject Brazilian Laws, indicating its relevance for legal documentation.

## Body

### Legislative Classification and Formal Details
Law No. 4272 of October 24, 1963, is formally classified as a **statute** (statute), which is a formal written document that creates law. As a federal law, it applies to the jurisdiction of **Brazil** and is written in **Brazilian Portuguese**. The law's legal citation is **Lei nº 4272/1963**.

### Promulgation and Authority
The statute was **approved by** the **Presidency of the Federative Republic of Brazil**. The determination method was **promulgation**, and the signing occurred on **October 24, 1963**. The head of state at the time was **João Goulart**. This law represents one of the many legal acts enacted during the Goulart administration.

### Publication and Accessibility
The law was **published** on **October 24, 1963**, in **Brasília**, the federal capital of Brazil. For digital accessibility, the law has been assigned the **LexML Brazil ID**: `urn:lex:br:federal:lei:1963-10-24;4272`. The **work is available at the URL**: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4272.htm`, hosted on the official website of the Brazilian Presidency (Planalto).

### Main Subjects and Regulatory Focus
The **main subjects** of Law No. 4272/1963, as stated in the legal text, cover several key areas:
- **Rio de Janeiro:** The law specifically references the state of Rio de Janeiro (Estado Do Rio De Janeiro - RJ).
- **Import Tax:** It addresses the "Imposto De Importação," a tax levied on imported goods.
- **Consumption Tax:** It deals with the "Imposto De Consumo," a tax on the consumption of certain goods.
- **Tax Exemption:** The concept of "Isenção" (exemption) is a subject, indicating provisions for relieving certain entities or goods from tax obligations.
- **Municipality:** It references "Municipio," suggesting regulations that apply to or involve municipal-level governance.

### Context of Statutes in Brazil
As a **statute**, Law No. 4272/1963 is part of the broader legal framework of statutory law in Brazil. Statutes are formal written documents enacted to create law, serving as the manifestation of statutory law and containing legal norms. They are distinct from the broader system of law itself and are a subclass of written works, documents, and rules. In Brazil, federal statutes like this one are enacted by the National Congress and serve as the official record of legal rules.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1963-10-24;4272)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4272&ano=1963&data=24/10/1963&ato=fa4AzZq50MVRVT9ef)