# Law No. 506 of November 29, 1948 > Brazilian law **Wikidata**: [Q105647747](https://www.wikidata.org/wiki/Q105647747) **Source**: https://4ort.xyz/entity/law-no-506-of-november-29-1948 ## Summary Law No. 506 of November 29, 1948 is a Brazilian federal statute that grants exemption from import duties on coal destined for the railway transport of Rio Grande do Sul. Titled Lei nº 506, de 29 de novembro de 1948, it was approved by the Presidency of the Federative Republic of Brazil on that date and published in Rio de Janeiro. This law addresses tariff, import tax, consumption tax, and tax exemption provisions under Brazilian jurisdiction. ## Key Facts - Full title: Lei nº 506, de 29 de novembro de 1948 - Aliases: Lei nº 506, de 29 de novembro de 1948 - Legal citation: Lei nº 506/1948 - LexML Brazil ID: urn:lex:br:federal:lei:1948-11-29;506 - Publication date: 1948-11-29 (sourcing circumstances: inference) - Place of publication: Rio de Janeiro - Country: Brazil - Applies to jurisdiction: Brazil - Instance of: statute (formal written document that creates law, including acts, executive orders, and by-laws) - Approved by: Presidency of the Federative Republic of Brazil (point in time: 1948-11-29; determination method: promulgation) - Law digest: CONCEDE ISENÇÃO DE DIREITOS DE IMPORTAÇÃO PARA CARVÃO DESTINADO A VIAÇÃO FERREA DO RIO GRANDE DO SUL. - Main subjects: tariff (stated as Taxa Aduaneira); import tax (stated as Imposto De Importação); (stated as Imposto De Consumo); tax exemption (stated as Isenção) - Language of work or name: Brazilian Portuguese - Wikidata description: Brazilian law - On focus list of Wikimedia project: WikiProject Brazilian Laws - Related to Brazil (country in South America; inception 1822-09-07 as sovereign state under Empire of Brazil; earlier as colony from 1549 under State of Brazil and country under Portuguese Empire from 1500 to 1815; sitelink count: 381) - Related to statute class (sitelink count: 117) ## FAQs **What does Law No. 506 of November 29, 1948 specifically grant?** It provides exemption from import duties on coal intended for railway transport in Rio Grande do Sul, as stated in its law digest: CONCEDE ISENÇÃO DE DIREITOS DE IMPORTAÇÃO PARA CARVÃO DESTINADO A VIAÇÃO FERREA DO RIO GRANDE DO SUL. **Who approved this law and when?** The Presidency of the Federative Republic of Brazil approved it on 1948-11-29 through promulgation, with publication occurring in Rio de Janeiro on the same date. **What are the main subjects covered by the law?** It deals with tariff (Taxa Aduaneira), import tax (Imposto De Importação), consumption tax (Imposto De Consumo, ), and tax exemption (Isenção). **In which country and language was this law issued?** Issued in Brazil, applying to Brazilian jurisdiction, with the language of work or name being Brazilian Portuguese. **How can I access official records for this law?** Use the LexML Brazil ID urn:lex:br:federal:lei:1948-11-29;506 or legal citation Lei nº 506/1948, available via sources like https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1948-11-29;506. ## Why It Matters This statute plays a targeted role in Brazil's post-World War II economic framework by relieving import duties on coal for Rio Grande do Sul's railway system, directly supporting industrial transport infrastructure in a key southern state. By exempting tariffs, import taxes, and consumption taxes on this essential fuel, it lowers costs for rail operations, potentially boosting efficiency and connectivity in freight and passenger services during a period of national reconstruction. Its federal scope underscores Brazil's centralized approach to customs policy, influencing trade flows for strategic resources and exemplifying how tax exemptions can prioritize regional development needs within a sovereign state's jurisdiction. ## Notable For - Specific exemption for coal imports tied exclusively to Rio Grande do Sul railway transport, distinguishing it from general tariff laws. - Promulgation by the Presidency on the exact publication date of 1948-11-29, streamlining its entry into force. - Coverage of multiple tax categories—tariff, import tax, consumption tax, and exemption—in a single concise statute. - Inclusion on WikiProject Brazilian Laws focus list, highlighting its relevance in Wikimedia documentation of national legislation. - LexML ID urn:lex:br:federal:lei:1948-11-29;506 as a unique federal identifier in Brazil's legal database. ## Body ### Origin and Publication Law No. 506 of November 29, 1948 originated in Brazil, a country in South America with inception as a sovereign state on 1822-09-07 under the Empire of Brazil. Brazil's historical layers include its time as a colony from 1549 under the State of Brazil and as a country under the Portuguese Empire from 1500 to 1815 (start time 1500, end time 1815). The law's full title is Lei nº 506, de 29 de novembro de 1948, with alias Lei nº 506, de 29 de novembro de 1948 and legal citation Lei nº 506/1948. Publication occurred on 1948-11-29 in Rio de Janeiro, with sourcing circumstances as inference. ### Legal Classification and Approval This entity is an instance of statute, defined as a formal written document that creates law, including acts, executive orders, and by-laws (sitelink count: 117). It was approved by the Presidency of the Federative Republic of Brazil, with point in time 1948-11-29 and determination method promulgation. It applies to the jurisdiction of Brazil and uses Brazilian Portuguese as the language of work or name. Its Wikidata description labels it a Brazilian law, and it appears on the focus list of WikiProject Brazilian Laws. ### Content and Subjects The law digest states: CONCEDE ISENÇÃO DE DIREITOS DE IMPORTAÇÃO PARA CARVÃO DESTINADO A VIAÇÃO FERREA DO RIO GRANDE DO SUL. Main subjects include tariff (stated as Taxa Aduaneira), import tax (stated as Imposto De Importação), (stated as Imposto De Consumo), and tax exemption (stated as Isenção). The LexML Brazil ID is urn:lex:br:federal:lei:1948-11-29;506. ### References and Sources References trace to https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1948-11-29;506 (: 2021-01-28 for title, country, instance_of, approved_by, applies_to_jurisdiction, language_of_work_or_name, legal_citation_of_this_text; : 2021-04-06 for main_subject qualifiers; : 2021-01-28 for publication_date and place_of_publication). Law digest references (, : 2021-04-10). Brazil's country details reference http://www.brasil.gov.br/governo/2009/11/imperio (: 2017-08-13) and http://www.brasil.gov.br/governo/2016/09/conheca-o-significado-do-7-de-setembro-data-que-marca-a-independencia-do-brasil (: 2017-12-01), with qualifiers sovereign state, Empire of Brazil, and sitelink count 381. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1948-11-29;506) 2. LexML Brasil