# Law No. 4962 of May 5, 1966

> Brazilian law

**Wikidata**: [Q105647576](https://www.wikidata.org/wiki/Q105647576)  
**Source**: https://4ort.xyz/entity/law-no-4962-of-may-5-1966

## Summary
**Law No. 4962 of May 5, 1966** (Portuguese: *Lei nº 4962, de 5 de maio de 1966*) is a Brazilian federal statute enacted during the presidency of Castelo Branco. Published in Brasília, it primarily addresses administrative matters related to federal tax collection agencies (*Coletorias Federais*) across multiple Brazilian states, involving their creation and rectification. The law serves as an instance of statutory law applicable throughout Brazil and is accessible online via official government portals.

## Key Facts
- **Official Title:** Lei nº 4962, de 5 de maio de 1966.
- **Classification:** Instance of a statute (statutory law).
- **Enactment Date:** May 5, 1966.
- **Promulgation Authority:** Castelo Branco, President of the Federative Republic of Brazil.
- **Jurisdiction:** Applies to Brazil (federal level).
- **Language:** Brazilian Portuguese.
- **Place of Publication:** Brasília, Brazil.
- **Main Subjects:**
    - Creation and rectification of federal tax agencies (*Coletorias Federais*).
    - Legislation concerning the states of São Paulo, Paraná, Rio de Janeiro, Pará, Bahia, Goiás, Santa Catarina, Pernambuco, Minas Gerais, Mato Grosso, and Rio Grande do Sul.
- **Identifiers:**
    - LexML Brazil ID: `urn:lex:br:federal:lei:1966-05-05;4962`
    - Legal Citation: Lei nº 4962/1966
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4962.htm

## FAQs
**What is the primary purpose of Law No. 4962/1966?**
The law focuses on the administrative structuring of federal tax collection in Brazil, specifically authorizing the creation and rectification of *Coletorias Federais* (Federal Collection Agencies) in various states.

**Which Brazilian states are directly affected by this law?**
The statute explicitly mentions and affects administrative divisions in São Paulo, Paraná, Rio de Janeiro, Pará, Bahia, Goiás, Santa Catarina, Pernambuco, Minas Gerais, Mato Grosso, and Rio Grande do Sul.

**Who signed Law No. 4962/1966 into force?**
The law was promulgated by Castelo Branco, acting in his capacity as the President of the Federative Republic of Brazil, on May 5, 1966.

**Where can the full text of the law be accessed?**
The official text is available on the Brazilian Presidency's legislation portal (Planalto) at the URL `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4962.htm`.

## Why It Matters
Law No. 4962 of May 5, 1966 represents a specific mechanism of federal administration in Brazil during the mid-20th century. By legally formalizing the creation and adjustment of *Coletorias Federais*, the law facilitated the operational capacity of the federal government to manage tax collection and fiscal duties across a vast and regionally diverse nation. Such statutes are essential for the logistical functioning of the state, ensuring that federal authority and services are physically present and legally constituted in specific localities. As an instance of a statute, it exemplifies how written law serves as the concrete manifestation of governance, directly impacting the administrative organization of states like Bahia, São Paulo, and Rio Grande do Sul.

## Notable For
- **Administrative Specificity:** Targets the precise bureaucratic function of federal tax collection agencies rather than broad civil rights or criminal codes.
- **Geographic Scope:** Simultaneously affects eleven different Brazilian states across various regions (North, Northeast, Southeast, South, and Center-West).
- **Historical Context:** Enacted during the military dictatorship period under President Castelo Branco.
- **Digital Preservation:** Available digitally via the official LexML and Planalto government archives, ensuring public access.
- **Jurisdictional Application:** A federal law that applies to the entire nation but specifies execution in distinct sub-national jurisdictions.

## Body

### Legal Classification and Definition
Law No. 4962 is formally classified as a **statute** (Portuguese: *Lei*). In the context of Brazilian and general legal theory, a statute is a formal written document enacted by a legislative authority or through executive power to create law. This specific law acts as a "manifestation of statutory law" and is a subclass of "written work" and "document." It creates legal norms regarding federal administration and is the result of a legal act promulgated by the Executive branch.

### Provisions and Subject Matter
The content of Law No. 4962 centers on the themes of **creation** (*Criação*) and **rectification** (*Retificação*). Specifically, it addresses the establishment and adjustment of **Coletorias Federais** (Federal Collection Agencies). These agencies are local representations of federal tax and revenue administration. The law does not merely apply to a single location but lists specific Brazilian states where these administrative actions are to take effect.

### Geographic Application
While federal laws in Brazil apply nationally, the specific provisions of Law No. 4962 target administrative units within the following states:
- **Southeast:** São Paulo, Rio de Janeiro, Minas Gerais
- **South:** Paraná, Santa Catarina, Rio Grande do Sul
- **Northeast:** Bahia, Pernambuco
- **North:** Pará
- **Center-West:** Goiás, Mato Grosso

### Promulgation and Authority
The statute was promulgated on **May 5, 1966**, in **Brasília**, the federal capital of Brazil. The authority behind the law is the **Presidency of the Federative Republic of Brazil**. At the time of promulgation, the President was **Castelo Branco**. This period falls within the Brazilian military dictatorship era (1964–1985), a time when executive power frequently issued legal acts to restructure state administration.

### Identification and Access
The law is officially cited as **Lei nº 4962/1966**. To facilitate digital access and archival organization, it has been assigned the **LexML Brazil ID**: `urn:lex:br:federal:lei:1966-05-05;4962`. LexML is a standard for legal identification in Brazil. The full text of the statute is accessible to the public via the official portal of the Brazilian Presidency (Planalto), hosted at the URL `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4962.htm`.

### Context of Statutory Law
As a statute, Law No. 4962 shares the general characteristics of legal instruments defined as "written work" and "rule." Statutes are generally considered public domain documents in jurisdictions like Brazil and the United States, meaning they are not subject to copyright restrictions. This law functions as a building block of the broader "legal act" and "legislation" categories, serving as a concrete record of the government's administrative decisions in 1966.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1966-05-05;4962)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4962&ano=1966&data=05/05/1966&ato=efao3a65EMZRVT2da)