# Law No. 6018 of January 2, 1974

> Brazilian law

**Wikidata**: [Q105659878](https://www.wikidata.org/wiki/Q105659878)  
**Source**: https://4ort.xyz/entity/law-no-6018-of-january-2-1974

## Summary
Law No. 6018 of January 2, 1974, is a Brazilian federal statute that regulates specific legal and administrative provisions related to taxation, fines, and registration procedures. It was enacted during the military government of President Emílio Garrastazu Médici and remains part of Brazil's statutory legal framework.

## Key Facts
- **Official Title:** Lei nº 6018, de 2 de janeiro de 1974
- **Country of Origin:** Brazil
- **Date of Publication:** January 2, 1974
- **Place of Publication:** Brasília
- **Issuing Authority:** Presidency of the Federative Republic of Brazil (under President Emílio Garrastazu Médici)
- **Legal Classification:** Statute (formal written law)
- **Main Subject Areas:** Tax exemption, fines, registration changes, and other administrative modifications
- **Language of Document:** Brazilian Portuguese
- **Legal Identifier:** "Lei nº 6018/1974"
- **Instance Of:** Statute
- **Applies To Jurisdiction:** Brazil
- **URL for Full Text:** [Law No. 6018 Full Text](https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6018.htm)
- **LexML Brazil ID:** urn:lex:br:federal:lei:1974-01-02;6018
- **Wikidata Description:** Brazilian law
- **Part of Wikidata Project:** WikiProject Brazilian Laws

## FAQs
**What is Law No. 6018 of January 2, 1974?**  
Law No. 6018 is a Brazilian federal statute enacted on January 2, 1974. It addresses legal provisions related to tax exemptions, registration changes, and administrative fines, and was issued during the military government of Emílio Garrastazu Médici.

**Who issued Law No. 6018?**  
It was issued by the Presidency of the Federative Republic of Brazil under President Emílio Garrastazu Médici, who was in office at the time of its promulgation.

**What topics does Law No. 6018 cover?**  
The law covers matters such as tax exemptions, registration procedures, administrative changes, and the imposition of fines. It is categorized under the broader legal subject of "Prazo Determinado" (determined term), indicating its regulatory nature.

**Is Law No. 6018 still in effect?**  
As of the last known reference in the source material, the law remains part of Brazil's legal framework, though specific provisions may have been amended or superseded by subsequent legislation.

**In what language is the law written?**  
The law is written in Brazilian Portuguese, the official language of Brazil.

**Where can the full text of the law be accessed?**  
The full text is available on the official government website: [Planalto.gov.br](https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6018.htm).

## Why It Matters
Law No. 6018 of January 2, 1974, plays a role in Brazil's legal and administrative framework by outlining specific provisions related to taxation, registration, and penalties. As part of the broader corpus of Brazilian statutory law, it contributes to the regulation of public and private legal obligations during a period of military governance. Its provisions may influence how entities interact with state regulations, particularly in financial and administrative compliance. Though not a landmark law, it reflects the legal priorities and administrative structure of Brazil in the mid-1970s.

## Notable For
- **Historical Context:** Enacted during the military dictatorship under President Emílio Garrastazu Médici, representing the legal norms of that era.
- **Regulatory Focus:** Addresses key administrative concerns such as tax exemptions, registration changes, and the application of fines.
- **Legal Classification:** Officially categorized as a statute, placing it within the formal structure of Brazilian statutory law.
- **Indexed in LexML Brazil:** Assigned a unique identifier (urn:lex:br:federal:lei:1974-01-02;6018), making it part of Brazil's official legal database.
- **Public Access:** Available in full on the official government legal portal, ensuring transparency and public access.
- **Part of Legislative Corpus:** Included in the ongoing documentation and categorization efforts of WikiProject Brazilian Laws.

## Body

### History and Context
Law No. 6018 was enacted on January 2, 1974, during the presidency of Emílio Garrastazu Médici, who led Brazil under military rule from 1969 to 1974. The law was issued from Brasília, the national capital, and forms part of the legal output of the Brazilian federal government during that period. It was promulgated as part of the broader administrative and fiscal reforms of the early 1970s.

The law addresses specific regulatory mechanisms, including tax exemptions, registration changes, and the application of fines. These provisions suggest a focus on administrative efficiency and compliance within public and private sectors. The law is categorized under the subject of "Prazo Determinado" (determined term), indicating its role in structuring temporary or conditional legal provisions.

### Legal Framework and Classification
Law No. 6018 is classified as a statute, which, in legal terms, is a formal written document that creates law. As such, it is part of Brazil's statutory law framework, which includes acts, executive orders, and by-laws. The law is identified by the legal citation "Lei nº 6018/1974" and is recognized under the jurisdiction of Brazil.

It is registered in the LexML Brazil system under the identifier `urn:lex:br:federal:lei:1974-01-02;6018`, which ensures its inclusion in Brazil's official legal data infrastructure. The law is written in Brazilian Portuguese and is accessible through the official government portal at [Planalto.gov.br](https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6019/l6018.htm).

### Content and Provisions
The law's main subject areas include:
- **Tax Exemption (Isenção):** Provisions that regulate or eliminate tax obligations under specific conditions.
- **Fines (Multa):** Mechanisms for imposing penalties in cases of non-compliance.
- **Registration Changes (Alteração/Inscrição):** Procedures for modifying or updating legal registrations.
- **Determined Term (Prazo Determinado):** Regulatory actions that are time-bound or conditional.

These elements indicate that the law serves an administrative function, likely aimed at streamlining bureaucratic or fiscal processes during a period of economic and political transition in Brazil.

### Jurisdiction and Language
The law applies to the jurisdiction of Brazil and is written in Brazilian Portuguese. It is part of the broader legal corpus maintained by the Brazilian government and is accessible to citizens and institutions through official channels.

### Wikidata and Structured Data
Law No. 6018 is included in the Wikidata project under the initiative "WikiProject Brazilian Laws," which aims to catalog and structure information about Brazilian legal documents. This inclusion ensures that the law is part of a global knowledge base and supports semantic web integration.

### Legacy and Current Status
As of the last known reference in the source material, Law No. 6018 remains part of Brazil's legal framework. While it may not be frequently cited in contemporary legal discussions, it represents a snapshot of Brazil's mid-20th-century legal priorities and continues to contribute to the country's regulatory history.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1974-01-02;6018)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=6018&ano=1974&data=02/01/1974&ato=cbfcXUU5kenRVT528)