# Law No. 4276 of November 4, 1963 > Brazilian law **Wikidata**: [Q105647940](https://www.wikidata.org/wiki/Q105647940) **Source**: https://4ort.xyz/entity/law-no-4276-of-november-4-1963 ## Summary **Law No. 4276 of November 4, 1963** is a Brazilian federal statute enacted during the presidency of João Goulart. Published in Brasília on November 4, 1963, this law creates a special budgetary adjustment ("Credito Especial") to allocate financial resources to Brazilian municipalities. Its primary function is to authorize funds for the Ministry of Finance, derived from consumption taxes, to be distributed as quotas to municipalities across Brazil. It is classified as a formal legal document (statute) within the Brazilian legal system. ## Key Facts - **Official Title:** Lei nº 4276, de 4 de novembro de 1963 - **Alternative Names:** Lei nº 4276/1963; Law No. 4276 of November 4, 1963 - **Type of Entity:** Statute (formal written document that creates law) - **Jurisdiction:** Brazil - **Date of Enactment/Publication:** November 4, 1963 - **Approving Authority:** Presidency of the Federative Republic of Brazil - **Promulgated By:** João Goulart (President of Brazil at the time) - **Place of Publication:** Brasília, Brazil - **Language:** Brazilian Portuguese - **Primary Subject:** Special Budgetary Adjustment ("Credito Especial") - **Key Subjects Covered:** - Consumption Tax ("Imposto De Consumo") - Brazilian Municipalities ("Municipios") - Ministry of Finance of Brazil ("Ministerio Da Fazanda (Mf)") - Quota ("Cota") - **Lexml Brazil ID:** urn:lex:br:federal:lei:1963-11-04;4276 - **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4276.htm - **Wikidata Description:** Brazilian law - **WikiProject Status:** On the focus list of WikiProject Brazilian Laws ## FAQs **What is the main purpose of Law No. 4276/1963?** The law's primary purpose is to authorize a special budgetary adjustment ("Credito Especial"). It specifically allocates financial resources to the Ministry of Finance of Brazil for distribution to Brazilian municipalities. **How is the funding for this law generated?** The law identifies "Imposto De Consumo" (Consumption Tax) as a key subject, indicating that the funds for the special budgetary adjustment and municipal quotas are derived from this tax revenue. **Who signed and enacted this law?** The law was promulgated and enacted by João Goulart, who was the President of the Federative Republic of Brazil at the time of its publication on November 4, 1963. **To which jurisdiction does this law apply?** This law applies to the entire Federative Republic of Brazil. **What is a "Credito Especial" as mentioned in the law?** "Credito Especial" translates to "Special Credit" or "Special Budgetary Adjustment." It is a legal mechanism used in Brazilian public finance to authorize additional or specific allocations of funds outside the normal budgetary process. ## Why It Matters Law No. 4276 of November 4, 1963 is significant as an instrument of fiscal federalism and public administration in Brazil during the early 1960s. By authorizing a special budgetary adjustment, the law demonstrates the federal government's use of specific legislative acts to direct financial resources from national sources, like consumption taxes, to local levels of government. This statute matters for several key reasons. Firstly, it represents a concrete example of resource transfer from the Union to Municipalities, a core aspect of Brazilian intergovernmental relations. The explicit mention of "quotas" ("Cota") suggests a system of distributing these funds, which has profound implications for local governance, infrastructure, and public services. Secondly, the law highlights the role of the Ministry of Finance ("Ministerio Da Fazanda") as the central fiscal authority managing these transfers. Finally, enacted under President João Goulart, it provides historical context to the economic policies and fiscal challenges of his administration in the period leading up to the 1964 Brazilian coup d'état. As a formal statute, it serves as a permanent part of Brazil's legal record, accessible via the official Lexml and Planalto archives. ## Notable For - **Specific Fiscal Mechanism:** Notable for creating a "Credito Especial" (Special Budgetary Adjustment), a specific tool for public financial management. - **Intergovernmental Transfer:** Explicitly directs resources from the federal government to Brazilian municipalities, illustrating fiscal federalism. - **Funding Source:** Clearly identifies consumption tax ("Imposto De Consumo") as the basis for the allocated funds. - **Historical Context:** Enacted during the presidency of João Goulart, a pivotal and turbulent period in Brazilian political history. - **Legal Record:** Serves as a documented instance of a Brazilian federal statute from 1963, preserved in official legal databases with a unique Lexml identifier. ## Body ### Legislative Identification and Authority Law No. 4276 is officially titled "Lei nº 4276, de 4 de novembro de 1963." It is a federal statute enacted in Brasília, the capital of Brazil, and is legally cited as "Lei nº 4276/1963." The law was approved by the Presidency of the Federative Republic of Brazil and promulgated by President João Goulart on November 4, 1963. As an instance of a "statute," it is a formal written document that creates law within the Brazilian legal system. ### Subject Matter and Scope The law's main subject is a "special budgetary adjustment" ("Credito Especial"). Its text and purpose are built around several interconnected entities: - **Ministry of Finance of Brazil ("Ministerio Da Fazanda"):** The law pertains to this federal ministry, indicating it is the authority responsible for managing or receiving the allocated budgetary credit. - **Brazilian Municipalities ("Municipios"):** The law has a direct impact on municipalities, as the funds are designated for distribution to them. - **Consumption Tax ("Imposto De Consumo"):** This tax is identified as a key element, likely serving as the source of the funds being allocated. - **Quota ("Cota"):** The law references quotas, which defines the mechanism for how the financial resources are divided and distributed among the municipalities. ### Legal Context and Access This statute applies to the jurisdiction of Brazil and is written in Brazilian Portuguese. It is part of the official body of Brazilian legislation and is cataloged under the Lexml Brazil system with the unique identifier: `urn:lex:br:federal:lei:1963-11-04;4276`. The full text of the law is publicly accessible at the official government portal of the Presidency of the Republic (Planalto), hosted at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4276.htm`. It is also a subject of focus for WikiProject Brazilian Laws, indicating its relevance for legal documentation and knowledge organization. ### Relationship to Broader Legal Concepts As a "statute," Law No. 4276 is a manifestation of statutory law. It is a formal legal act caused by legislation and serves as a written record of a rule enacted by the Brazilian government. Its existence follows the standard legislative process, emerging from "draft laws" and resulting in "statutory law." In line with general principles of government edicts, such legal documents are in the public domain, ensuring public accessibility to the laws that govern them. This specific law is an instance of how broader legal concepts like "statute" and "legal norm" are concretely applied within the context of a specific country (Brazil) to address specific fiscal matters (budgetary adjustments for municipalities). ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1963-11-04;4276) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4276&ano=1963&data=04/11/1963&ato=adaQzZq50MVRVT19d)