# Law No. 4526 of December 8, 1964

> Brazilian law

**Wikidata**: [Q105648358](https://www.wikidata.org/wiki/Q105648358)  
**Source**: https://4ort.xyz/entity/law-no-4526-of-december-8-1964

## Summary
**Law No. 4526 of December 8, 1964** (Lei nº 4526, de 8 de dezembro de 1964) is a Brazilian federal statute enacted during the presidency of Humberto Castelo Branco. The law primarily addresses fiscal regulations concerning import and consumption taxes, specifically providing for tax exemptions. It applies to the Federative Republic of Brazil with particular provisions mentioned for the state of Minas Gerais and its municipalities.

## Key Facts
- **Full Title:** Lei nº 4526, de 8 de dezembro de 1964
- **Classification:** Statute (formal written document creating law)
- **Promulgation Date:** December 8, 1964
- **Approving Authority:** Presidency of the Federative Republic of Brazil (Castelo Branco)
- **Jurisdiction:** Brazil
- **Place of Publication:** Brasília
- **Language:** Brazilian Portuguese
- **Primary Subjects:** Import Tax (*Imposto De Importação*), Consumption Tax (*Imposto De Consumo*), Tax Exemption (*Isenção*), Minas Gerais (State), and Municipality (*Município*)
- **Legal Citation:** Lei nº 4526/1964
- **Lexml Brazil ID:** `urn:lex:br:federal:lei:1964-12-08;4526`
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4526.htm
- **Project Focus:** Listed on WikiProject Brazilian Laws

## FAQs
**What is the legal classification of Law No. 4526/1964?**
It is classified as a **statute**, which is a formal written document enacted to create law. As a statute, it serves as a manifestation of statutory law and is distinct from general legal concepts or draft laws.

**What are the main topics covered by this law?**
The law focuses on fiscal matters, specifically regulating the **Import Tax** (*Imposto De Importação*) and **Consumption Tax** (*Imposto De Consumo*). It also addresses **Tax Exemption** (*Isenção*) and references specific geographic applications within the state of **Minas Gerais** and its **municipalities**.

**Who signed and enacted Law No. 4526?**
The law was approved by the **Presidency of the Federative Republic of Brazil**. It was promulgated on December 8, 1964, by **Castelo Branco**, who served as the head of the executive branch at that time.

**Where can the official text of this law be accessed?**
The law is available in Brazilian Portuguese at the official government portal: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4526.htm`. It is cataloged under the identifier `urn:lex:br:federal:lei:1964-12-08;4526` in the Lexml Brazil database.

## Why It Matters
Law No. 4526 of December 8, 1964, serves as a specific instance of Brazilian statutory law, illustrating the legislative mechanisms used by the federal government to manage fiscal policy. Enacted in the early years of the Brazilian military dictatorship (which began in 1964), it represents the exercise of executive and legislative authority during that historical period. By defining parameters for import and consumption taxes and granting exemptions, the law directly influenced economic regulations and trade relations. It also highlights the administrative relationship between federal mandates and sub-national entities like the state of Minas Gerais and local municipalities. As a statute, it functions as a permanent, written record of these legal norms, accessible to the public and courts.

## Notable For
- **Fiscal Regulation:** Specifically targets Import Tax and Consumption Tax, key components of Brazil's economic policy.
- **Geographic Specificity:** Explicitly includes the state of Minas Gerais and the concept of Municipalities within its scope, suggesting targeted regional application or administrative relevance.
- **Historical Context:** Promulgated on December 8, 1964, placing it within the first year of the Castelo Branco administration following the political shifts of 1964.
- **Digital Preservation:** Maintained on the official Planalto Palace website and indexed via the Lexml system, ensuring ongoing accessibility.

## Body

### Legislative Identity and Authority
Law No. 4526 is a formal **statute** of the **Federative Republic of Brazil**. As a statute, it is defined as a formal written document that creates law, acting as a concrete manifestation of statutory law. It was created through the act of legislation and approved via promulgation by the **Presidency of the Federative Republic of Brazil**.

The law was signed and enacted by **Castelo Branco** on **December 8, 1964**, in **Brasília**, the federal capital. It functions as a rule and a legal act, establishing binding norms for its jurisdiction.

### Subject Matter and Scope
The legal text addresses several interconnected fiscal and administrative subjects:
- **Import Tax (*Imposto De Importação*):** Regulations concerning duties applied to goods entering the country.
- **Consumption Tax (*Imposto De Consumo*):** Regulations concerning taxes on the consumption of goods.
- **Tax Exemption (*Isenção*):** Provisions for waiving these taxes under specific conditions.
- **Geographic Application:** The text explicitly references **Minas Gerais** (*Estado De Minas Gerais*) and the concept of the **Municipality** (*Município*), indicating that the law's application or exemptions may pertain to these administrative divisions.

### Jurisdiction and Language
The law applies to the jurisdiction of **Brazil**, the largest country in South America. Brazil operates as a federal republic with a presidential system, and this law is a product of that federal legal framework. The official language of the document is **Brazilian Portuguese**.

### Publication and Identification
The statute is officially cataloged and accessible through various identifiers to ensure legal certainty and access:
- **Legal Citation:** *Lei nº 4526/1964*
- **Lexml Brazil ID:** `urn:lex:br:federal:lei:1964-12-08;4526`
- **Official URL:** Hosted by the Civil Cabinet of the Presidency of the Republic at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4526.htm`.

### Contextual Framework: The Entity "Statute"
As an instance of a **statute**, Law No. 4526 shares the characteristics of this legal class. A statute is a foundational legal concept, classified as a subclass of "written work," "document," and "rule." It is the vehicle through which government authority is formally exercised and recorded. Structurally, it is composed of "legal norms" and is distinguished from "draft laws" which precede it. In the context of knowledge organization, this law is part of the broader system of statutory law that governs the social, economic, and political life of Brazil.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1964-12-08;4526)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4526&ano=1964&data=08/12/1964&ato=cccUzZE9UNVRVTcec)