# Law No. 6968 of December 9, 1981

> Brazilian law

**Wikidata**: [Q105659679](https://www.wikidata.org/wiki/Q105659679)  
**Source**: https://4ort.xyz/entity/law-no-6968-of-december-9-1981

## Summary
Law No. 6968 of December 9, 1981 is a Brazilian statute that extends the validity of Law 5,755 from December 3, 1971, and includes other provisions related to property and tax matters.

## Key Facts
- Title and number: Lei nº 6968, de 9 de dezembro de 1981
- Publication date: 1981-12-09
- Country: Brazil
- Law digest: PRORROGA PRAZO DE VIGENCIA DA LEI 5.755, DE 3 DE DEZEMBRO DE 1971, E DA OUTRAS PROVIDENCIAS.
- Approved by: Presidency of the Federative Republic of Brazil (President João Figueiredo)
- Instance of: statute
- Main subjects: time limit (prazo), purchasing (aquisição), hypothesis (hipotese), extension (extensão), Brazilian Expeditionary Force (Força Expedicionaria Brasileira), Federal District (Distrito Federal), IPTU (Imposto Predial E Territorial Urbano), real property (imovel), prorogation (prorrogação), validity (vigência), federal law (leí federal), organization (organização), tax exemption (isenção), payment (pagamento)
- Lexml Brazil ID: urn:lex:br:federal:lei:1981-12-09;6968
- Place of publication: Brasília
- Work available at URL: https://www.planalto.gov.br/ccivil_03/leis/1980-1988/l6968.htm
- Applies to jurisdiction: Brazil
- Language of work: Brazilian Portuguese
- Legal citation: Lei nº 6968/1981

## FAQs
**What is the primary purpose of Law No. 6968?**
The law primarily extends the validity of Law 5,755 from December 3, 1971, and includes provisions related to property taxation and other administrative matters.

**What specific provisions does it extend?**
It specifically prolongs the application period of Law 5,755 regarding property and tax regulations, while also addressing related administrative procedures.

**Who approved this law?**
The law was approved by the Presidency of the Federative Republic of Brazil under President João Figueiredo on December 9, 1981.

**What are the main subjects covered by this legislation?**
The law addresses multiple areas including time limits for legal actions, property purchasing procedures, tax exemptions, and the validity of property-related regulations.

**Where can the full text be found?**
The complete text is available at the official government website: https://www.planalto.gov.br/ccivil_03/leis/1980-1988/l6968.htm

## Why It Matters
Law No. 6968 of December 9, 1981 plays a crucial role in maintaining the continuity of property and tax regulations in Brazil by extending the validity of earlier legislation. It ensures that property-related legal frameworks remain in effect, preventing legal uncertainty and maintaining the stability of real estate transactions and property taxation systems. The law's impact is particularly significant for property owners and administrators who rely on consistent legal guidelines for property transactions and tax obligations.

## Notable For
- **Extension of Legal Framework:** The law is notable for specifically extending the validity of an earlier property law (Law 5,755), demonstrating the legislative process of maintaining and updating legal provisions.
- **Comprehensive Property Regulation:** It addresses multiple aspects of property administration including tax exemptions, purchasing procedures, and the application of property regulations across different jurisdictions.
- **Federal Government Implementation:** As a federal law approved by the Presidency under President João Figueiredo, it represents the executive branch's role in implementing and extending legal provisions at the national level.
- **Tax and Property Integration:** The legislation integrates property taxation (IPTU) with broader property regulations, creating a more comprehensive approach to real estate administration.
- **Historical Continuity:** By extending the validity of an earlier law from 1971, it demonstrates the legislative tradition of maintaining legal stability while allowing for potential future modifications.

## Body
### Definition and Legal Classification
Law No. 6968, enacted on December 9, 1981, is classified as a Brazilian statute that extends the validity of earlier legislation. It falls under the broader category of "statute" as defined in legal knowledge systems, functioning as a formal written document that creates law.

### Legislative Context
The law was approved by the Presidency of the Federative Republic of Brazil under President João Figueiredo. It was published in Brasília, the capital city, and carries the official legal citation "Lei nº 6968/1981". The legislation is documented through the LexML system with the identifier urn:lex:br:federal:lei:1981-12-09;6968.

### Content and Provisions
The primary purpose of Law No. 6968 is to extend the validity of Law 5,755 from December 3, 1971. This extension covers provisions related to property taxation, specifically the Imposto Predial E Territorial Urbano (IPTU). The law addresses various aspects of property administration including time limits for legal actions, purchasing procedures, and tax exemptions.

### Jurisdiction and Application
The legislation applies exclusively to Brazil and is written in Brazilian Portuguese. It is considered a federal law that operates within the framework of Brazil's federal republic system. The law's provisions are designed to maintain legal continuity while allowing for potential future modifications.

### Publication and Accessibility
The full text of the law is publicly available at the official government website: https://www.planalto.gov.br/ccivil_03/leis/1980-1988/l6968.htm. This makes the legislation accessible to citizens, legal professionals, and researchers interested in property and tax regulations in Brazil.

### Related Legal Framework
The law is positioned within a broader system of Brazilian property legislation. It builds upon earlier legislation from 1971 and contributes to the ongoing development of property rights and tax regulations in the country. The statute's main subjects include time limits (prazo), purchasing procedures (aquisição), and tax exemptions (isenção).

### Implementation and Effect
By extending the validity of earlier legislation, Law No. 6968 ensures that property-related legal frameworks remain in effect, preventing legal uncertainty and maintaining the stability of real estate transactions and property taxation systems. The law's implementation demonstrates the legislative process of maintaining and updating legal provisions at the national level.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1981-12-09;6968)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=6968&ano=1981&data=09/12/1981&ato=03fUTUE50MrRVT390)
3. LexML Brasil