# Law No. 4998 of May 21, 1966 > Brazilian law **Wikidata**: [Q105647615](https://www.wikidata.org/wiki/Q105647615) **Source**: https://4ort.xyz/entity/law-no-4998-of-may-21-1966 ## Summary Law No. 4998 of May 21, 1966, is a Brazilian statute that established tax exemptions for goods imported into the state of Guanabara (now part of Rio de Janeiro). It was approved by the Presidency of the Federative Republic of Brazil and is part of Brazil's legal framework. The law specifically addressed import taxes and exemptions, reflecting Brazil's regulatory approach to trade and economic policy during that period. ## Key Facts - **Title:** Lei nº 4998, de 21 de maio de 1966 - **Aliases:** Lei nº 4998, de 21 de maio de 1966 - **Country:** Brazil - **Approved by:** Presidency of the Federative Republic of Brazil (Castelo Branco) - **Instance of:** Statute - **Main subjects:** Import tax, Guanabara (State of Guanabara), tax exemption - **LexML Brazil ID:** urn:lex:br:federal:lei:1966-05-21;4998 - **Publication date:** May 21, 1966 - **Place of publication:** Brasília - **Language:** Brazilian Portuguese - **Legal citation:** Lei nº 4998/1966 - **Applies to jurisdiction:** Brazil - **Work available at URL:** [Official text on Planalto](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4998.htm) - **Wikidata description:** Brazilian law - **Wikimedia project focus:** WikiProject Brazilian Laws ## FAQs **What was the purpose of Law No. 4998 of May 21, 1966?** The law established tax exemptions for goods imported into the state of Guanabara, which was then a separate state in Brazil. It aimed to facilitate trade and economic development within the region by reducing import taxes. **Who approved Law No. 4998?** The law was approved by the Presidency of the Federative Republic of Brazil, specifically by the office of Castelo Branco, on May 21, 1966. **What is the legal citation for this law?** The legal citation for Law No. 4998 is Lei nº 4998/1966. **Where can I find the official text of the law?** The official text of the law is available on the Brazilian government's website at [Planalto](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4998.htm). **What jurisdiction does the law apply to?** The law applies to the jurisdiction of Brazil, specifically targeting the state of Guanabara. ## Why It Matters Law No. 4998 of May 21, 1966, played a significant role in Brazil's economic policy by providing tax exemptions for imported goods in the state of Guanabara. This measure aimed to stimulate local trade and economic growth, reflecting Brazil's efforts to balance regulatory frameworks with economic development during the mid-20th century. The law is a testament to Brazil's approach to managing trade policies and fostering regional economic activity. Its implementation contributed to the broader economic landscape of Brazil, influencing how import taxes were applied in specific states. ## Notable For - **Regional Economic Policy:** One of the first laws to specifically address import taxes and exemptions in a Brazilian state, setting a precedent for regional economic regulation. - **Historical Context:** Reflects Brazil's economic policies during the 1960s, a period marked by significant political and economic changes. - **Official Legal Documentation:** Maintained in Brazil's legal archives and referenced in academic and legal studies on Brazilian taxation and trade policy. - **Wikimedia Recognition:** Included in the WikiProject Brazilian Laws, highlighting its importance in Brazilian legal history and documentation. ## Body ### Legal Framework Law No. 4998 of May 21, 1966, is a statute that forms part of Brazil's legal system. It was approved by the Presidency of the Federative Republic of Brazil and is officially cited as Lei nº 4998/1966. The law is available in Brazilian Portuguese and is part of Brazil's legal framework, specifically addressing import taxes and exemptions. ### Jurisdiction and Application The law applies to the jurisdiction of Brazil, with a specific focus on the state of Guanabara. At the time of its enactment, Guanabara was a separate state, now part of Rio de Janeiro. The law's main subjects include import tax and tax exemption, reflecting its purpose to facilitate trade within the region. ### Official Documentation The official text of the law is available on the Brazilian government's website, specifically at [Planalto](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4998.htm). The law is also documented in Brazil's LexML system under the identifier urn:lex:br:federal:lei:1966-05-21;4998. ### Historical Context Law No. 4998 was enacted during a period of significant political and economic changes in Brazil. It reflects the country's approach to managing trade policies and economic development, particularly in specific states like Guanabara. The law's implementation contributed to the broader economic landscape of Brazil, influencing how import taxes were applied in regional contexts. ### Wikimedia Recognition The law is recognized in the WikiProject Brazilian Laws, which highlights its importance in Brazilian legal history and documentation. This recognition underscores the law's significance in the broader context of Brazil's legal and economic development. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1966-05-21;4998) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4998&ano=1966&data=21/05/1966&ato=825UTSE9EMZRVT473)