# Law No. 6028 of April 9, 1974

> Brazilian law

**Wikidata**: [Q105660005](https://www.wikidata.org/wiki/Q105660005)  
**Source**: https://4ort.xyz/entity/law-no-6028-of-april-9-1974

## Summary

Law No. 6028 of April 9, 1974 (Lei nº 6028/1974) is a Brazilian federal statute enacted by President Ernesto Geisel and published in Brasília. This law is classified as a statute and pertains to matters involving the Federal District (Distrito Federal), taxation (Tributação), overdue payments (Vencimentos), occupational groups (Grupo Ocupacional), inspection (Fiscalização), and tax collection (Arrecadação). It was promulgated on April 9, 1974, during Brazil's military government period, and remains part of the Brazilian legal framework under the country's statutory law system.

## Key Facts

- **Official Title:** Lei nº 6028, de 9 de abril de 1974
- **Legal Citation:** Lei nº 6028/1974
- **Publication Date:** April 9, 1974
- **Place of Publication:** Brasília, Brazil
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil
- **President:** Ernesto Geisel (served as President of Brazil from 1974 to 1979)
- **Country:** Brazil
- **Jurisdiction:** Brazil (federal law)
- **Language:** Brazilian Portuguese
- **Classification:** Statute (instance_of: statute)
- **Lexml Brazil ID:** urn:lex:br:federal:lei:1974-04-09;6028
- **Wikidata Description:** Brazilian law
- **Official Source URL:** https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6028.htm
- **Main Subjects:** Federal District (Distrito Federal), taxation (Tributação), overdue payments (Vencimentos), occupational groups (Grupo Ocupacional), inspection (Fiscalização), tax collection (Arrecadação)
- **Wikimedia Project:** WikiProject Brazilian Laws

## FAQs

**What type of legal document is Law No. 6028/1974?**

Law No. 6028/1974 is a statute—a formal written document that creates law, enacted by the federal government of Brazil. It falls under the classification of "statute" in legal taxonomy and represents a formal legal norm within Brazil's statutory law system.

**Who enacted Law No. 6028 of April 9, 1974?**

The law was promulgated by President Ernesto Geisel, who served as the President of Brazil from March 15, 1974, to March 15, 1979. The law was enacted through the Presidency of the Federative Republic of Brazil, which is the executive branch authority responsible for signing federal legislation into law.

**What subjects does Law No. 6028/1974 address?**

According to its main subjects, this law addresses several interconnected topics: the Federal District (Distrito Federal), which is Brazil's federal capital territory; taxation (Tributação); overdue payments or maturity dates (Vencimentos); occupational groups (Grupo Ocupacional); inspection or oversight (Fiscalização); and tax collection (Arrecadação). These subjects suggest the law relates to the administrative and fiscal governance of the Federal District.

**Where can Law No. 6028/1974 be accessed?**

The full text of the law is available through the official Brazilian government website at https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6028.htm. It is also catalogued in the Lexml legal database with the identifier urn:lex:br:federal:lei:1974-04-09;6028.

**What is the legal context of Law No. 6028/1974 within Brazilian law?**

As a federal statute, Law No. 6028/1974 is part of Brazil's statutory law system, which encompasses acts, executive orders, and by-laws. It was enacted during Brazil's military government period (1964-1985) and remains in force as part of the Brazilian legal framework. The law applies to the jurisdiction of Brazil and is written in Brazilian Portuguese.

## Why It Matters

Law No. 6028 of April 9, 1974 matters for several reasons within the Brazilian legal and administrative context. First, as a federal statute specifically addressing matters related to the Federal District, it represents one of the legislative instruments governing Brazil's capital territory—a region that serves as the seat of the federal government and houses the presidential palace, Congress, Supreme Court, and other key federal institutions.

Second, the law's focus on taxation (Tributação), overdue payments (Vencimentos), tax collection (Arrecadação), and inspection (Fiscalização) indicates it plays a role in the fiscal administration of the Federal District. This is significant because the Federal District has a unique legal status in Brazil—it is not a state but a distinct entity that combines attributes of a state and a municipality, requiring specific legislative treatment for its governance and revenue systems.

Third, the law's inclusion of occupational groups (Grupo Ocupacional) as a main subject suggests it addresses matters related to public servants or employees within the Federal District's administrative structure. This could involve regulations governing employment, salaries, or working conditions for government workers in the capital.

Finally, as a statute enacted in 1974, this law provides insight into the administrative and legal frameworks that governed Brazil during the military government period. It represents a specific historical moment in Brazilian legislative history and continues to exist within the current legal framework, demonstrating the continuity of Brazilian statutory law across different political periods.

## Notable For

- **Federal Capital Governance:** One of the federal statutes addressing the administration and fiscal matters of Brazil's Federal District (Distrito Federal), the unique territorial entity that serves as the nation's capital.
- **Military Period Legislation:** Enacted during Brazil's military government (1964-1985), representing the legislative approach to federal administration during that historical period.
- **Multi-Subject Scope:** Addresses interconnected topics including taxation, overdue payments, occupational groups, inspection, and tax collection within a single legislative instrument.
- **Official Legal Archive Status:** Maintained in the official collection of Brazilian laws (Coleção das Leis do Brasil) and accessible through the Presidency's legislative database.
- **Lexml Cataloguing:** Fully catalogued in Lexml, Brazil's primary legal information system, with a unique identifier facilitating legal research and citation.
- **Continued Validity:** Remains part of Brazil's active legal framework, demonstrating the enduring nature of statutory provisions within the Brazilian legal system.

## Body

### Legislative Origin and Enactment

Law No. 6028 of April 9, 1974 was enacted during a significant period in Brazilian history. The law was promulgated by President Ernesto Geisel on April 9, 1974, during his first year in office. Ernesto Geisel assumed the presidency on March 15, 1974, following a period of military rule that began in 1964. His administration represented the fourth military president of Brazil, and his government oversaw a period of gradual political liberalization known as the "distensão" (detente) process.

The law was published in Brasília, which had been Brazil's capital since 1960. The move of the capital from Rio de Janeiro to Brasília represented one of the most significant administrative transformations in Brazilian history, and laws like No. 6028/1974 demonstrate the ongoing legislative efforts to establish the legal framework for governing the new federal capital territory.

### Classification and Legal Nature

As a statute, Law No. 6028/1974 falls within the formal category of written legal documents that create law. In Brazilian legal taxonomy, statutes (leis) are distinguished from other legal instruments such as decrees (decretos), regulations (regulamentos), and normative instructions (instruções normativas). The statute represents the formal expression of legislative will at the federal level, enacted through the constitutionally prescribed process of bill approval by the National Congress and promulgation by the President.

The law is classified as a "statute" (estatuto/lei) rather than a constitutional provision, decree-law, or other legislative instrument. This classification indicates it was enacted through the ordinary legislative process rather than through emergency decree powers or constitutional amendment procedures.

### Subject Matter and Content Areas

The law addresses multiple interconnected subject areas, as indicated by its main subjects:

**Federal District (Distrito Federal):** The law pertains to the Federal District, which is Brazil's capital territory. Brasília was inaugurated as the capital in 1960, replacing Rio de Janeiro. The Federal District has a unique constitutional status—it is not a state but a distinct territorial entity that exercises both state and municipal functions. This unique status requires specific legislation to govern its administration, taxation, and public services.

**Taxation (Tributação):** The law addresses matters related to taxation within the Federal District. This includes provisions concerning taxes, fees, and other mandatory contributions collected by the federal district government. Brazilian taxation involves multiple levels of government (federal, state, and municipal), and the Federal District exercises both state-level and municipal-level taxation powers.

**Overdue Payments (Vencimentos):** This subject relates to payment due dates, maturity periods, or overdue obligations. In the context of the Federal District's administration, this could pertain to tax payment deadlines, public servant salary schedules, or other financial obligations within the district's jurisdiction.

**Occupational Groups (Grupo Ocupacional):** This subject indicates the law addresses matters concerning occupational or professional groups, likely relating to public servants or employees of the Federal District government. This could include regulations governing civil servant categories, job classifications, salary tables, or employment conditions for government workers in the capital.

**Inspection (Fiscalização):** This subject relates to oversight, monitoring, or inspection activities, likely concerning the supervision of tax collection, public administration, or compliance with legal requirements within the Federal District.

**Tax Collection (Arrecadação):** This subject pertains to the process of collecting taxes and other revenues. The Federal District requires mechanisms for collecting its own revenues to fund its administrative operations and public services, and this law apparently addresses aspects of that revenue collection process.

### Publication and Legal Documentation

Law No. 6028/1974 was officially published in Brasília, reflecting the capital's role as the center of federal power. The law is documented in multiple official records and legal databases:

The official text is available through the Presidency of the Republic's legislative database at https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6028.htm. This website hosts the collection of Brazilian federal laws and serves as the primary official source for legal research.

The law is catalogued in Lexml, Brazil's unified legal information system, with the identifier urn:lex:br:federal:lei:1974-04-09;6028. Lexml is the main platform for accessing Brazilian legislation and legal information, providing standardized identification for legal documents.

The legal citation "Lei nº 6028/1974" follows the standard Brazilian convention for referencing federal laws, using the sequential number (6028) and the year of enactment (1974).

### Jurisdictional Scope and Application

As a federal law, Law No. 6028/1974 applies throughout Brazil, though its specific provisions appear to focus on matters related to the Federal District. The law was enacted by the federal government and applies to the national jurisdiction, with particular relevance to the Federal District due to its designation as the main subject.

The law operates within Brazil's federal system, which divides governmental authority among the federal government, 26 states, the Federal District, and over 5,500 municipalities. The Federal District's unique status—as a territory that functions as both a state and a municipality—requires specific legislative attention, which this law apparently provides.

### Historical and Political Context

The enactment of Law No. 6028/1974 occurred during Brazil's military government period (1964-1985), which began with a military coup that overthrew President João Goulart. The military governments ruled through a series of institutional acts and laws, gradually closing political space and consolidating power in the executive branch.

By 1974, when this law was enacted, Brazil was experiencing what historians call the "Brazilian Miracle" (Milagre Brasileiro)—a period of rapid economic growth from 1968 to 1973. However, this period was also characterized by political repression, censorship, and the suspension of political rights. Ernesto Geisel, who became president in 1974, initiated a gradual process of political opening (abertura) that would continue throughout his term and that of his successor.

Within this context, Law No. 6028/1974 represents the ongoing administrative work of the military government in managing the Federal District and its fiscal affairs. The law reflects the administrative priorities of the period, including efficient revenue collection and proper governance of the capital territory.

### Relationship to Brazilian Legal Framework

Law No. 6028/1974 exists within Brazil's hierarchical legal system, which places the Federal Constitution at the top, followed by complementary laws, ordinary laws, decrees, and other normative instruments. As an ordinary law, it must conform to the provisions of the Federal Constitution, which was in force in its 1967 version (with amendments) at the time of enactment.

The law relates to other statutes concerning the Federal District, including the Organic Law of the Federal District (Lei Orgânica do Distrito Federal), which serves as the constitutional charter for the territory. It also connects to federal legislation governing public finances, taxation, and public administration throughout Brazil.

### Current Status and Relevance

Law No. 6028/1974 remains part of Brazil's active legal framework. Federal laws in Brazil do not automatically expire and remain in force unless repealed, amended, or declared unconstitutional. The law continues to be cited in legal proceedings, administrative decisions, and legal scholarship concerning the Federal District's governance.

The law's provisions concerning taxation, tax collection, and fiscal administration remain relevant to understanding the financial operations of the Federal District. As Brasília has grown from a newly constructed capital in 1960 to a major metropolitan area with over 3 million inhabitants, the legal framework governing its administration—including laws like No. 6028/1974—continues to shape local governance.

### Documentation and Access

The law is documented in multiple information systems that facilitate legal research and ensure public access to legislation:

The official website of the Presidency of the Republic (presidencia.gov.br) hosts the complete collection of Brazilian federal laws, including Law No. 6028/1974. This ensures that citizens, lawyers, researchers, and public officials can access the official text of the law.

The Lexml system provides structured legal information, including the law's unique identifier, publication date, and relationships to other legal documents. This system facilitates precise legal citation and research.

The Wikimedia project "WikiProject Brazilian Laws" includes this law among its focus topics, indicating its significance within the broader landscape of Brazilian legislation and the effort to document and make accessible Brazil's legal heritage.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1974-04-09;6028)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=6028&ano=1974&data=09/04/1974&ato=5e1cXVU5kenRVT781)