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\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Normal;}{\s1\qc\sb180\sa360 \b\fs32 \cf1 001 - Regulamento ICMS;}{\s2\qc\sb360 \b 002 - Decreto;}{\s3\qc\sa180 \b 00 7 - Ttulo;}{ \s4\qc\sa180 \b 008 - Captulo;}{\s5\qc\sa180 \b 009 - Seo;}{\s6\qc\sa180 \b 010 - S ubseo;}{\s7\qj\sa180\fi1054 011 - Artigo;}{\s8\qj\sa180\fi1054\tx992 012 - Pargra fo/nico;}{\s0\ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 \b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Normal;}{\s1\qc\sb180\sa360 \b\fs32 \cf1 001 - Regulamento ICMS;}{\s2\qc\sb360 \b 002 - Decreto;}{\s3\qc\sa180 \b 00 7 - Ttulo;}{\s4\qc\sa180 \b 008 - Captulo;}{\s5\qc\sa180 \b 009 - Seo;}{\s6\qc\sa180 \b 010 - Subseo;}{\s7\qj\sa180\fi1054 011 - Artigo;}{\s8\qj\sa180\fi1054\tx992 012 - P argrafo/nico;}{\s9\qj\sa144\li1133\ri567 \i 0020 - Cita\'e7\'e3o;}{\s10\qc\sa360 \ fs20 003 - Publicado D.O.;}{\s11\qj\sa363\li5669 \b 004 - Ementa;}{\s12\qj\fi113 4 \b 0 05 - Enunciado 1;}{\s13\qc\sb181\sa363 \b 006 - Decreta;}{\s14\qj\sa180\fi1054 013 - inciso;}{\s15\qj\sa180\fi1054\tx1212 014 - Al\'ednea;}{\s16\qj\sa180\li10 54\tx1503 015 - Item;}{\s17\qj\sa180\li1054\tx2013 016 - Subitem;}{\s18\qc\sa3 60 017 - Nome /Cargo Secret\'e1rio;}{\s19\qc\sa180 \b\i 018 - Nome/Cargo Governador;}{\s20\qj\ sa360 \b 019 - Local e Data;}{\s21\qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brd rcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb \brdrs\brdrw14 \brsp20\brdrcf1\shading10000\cfpat2 \f1\fs20 020 - Nota;}{\s22\qj\sa144\li1133\r i567 021 - Cita\'e7\'e3o;}{\s23\qj\sa360\brdrl\brdrs\brdrw30\brsp0\brdrcf3\brdr t\brdrs\brdrw30\brsp0\brdrcf3\brdrr\brdrs\brdrw30\brsp0\brdrcf3\brdrb\brdrs\brdr w30\brsp0 \brdrcf3\shading10000\cfpat4 \f1\fs20\cb4 022 - Reda\'e7\'e3o Futura;}{\*\cs24 H erval Pina Ribeiro;}{\*\cs25 Note;}{\*\cs26 Popup;}} {\info{\title Regulamento do ICMS 1997 - Com Notas}{\author :"Secretaria da Faze nda - Getri/Geres"}{\subject :"Legislao Tributria do Estado da Bahia"}{\doccomm :" "}} {\header\qr\sl0\slmult1\sb0\sa0\li0\ri0\fi0 }{\footer\ql\sl0\slmult1\sb0\sa0\li0 \ri0\fi0\tx0\tx567\tx1134\tx1701\tx2268\tx2835\tx3402\tx3969\tx4536\tx5103\tx567 0\tx6237\tx6804\tx7371\tx7938\tx8505\tx9072\tx9639\tx10206\tx10773\tx11340\tx119 07\tx12474 \tx13041\tx13608\tx14175\tx14742\tx15309\tx15876\tx16443\tx17010\tx17577\tx18144 \tx18711\tx19278\tx19845\tx20412\tx20979\tx21546\tx22113 } \pard\plain \s1 \qc\sb180\sa360 {\*\bkmkstart start}{\*\bkmkend start}{\b\fs32\c f1 REGULAMENTO DO ICMS DO ESTADO DA BAHIA }{\b\fs32\cf1 1997 \par }\pard \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f0\fs24\cf5\nosupersub \'daltima atualiza\'e7\'e3o: 12/08/201 1\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b Altera\'e7 \'e3o n\'ba 147, }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub Decreto n\'ba 13.165/11 \par }\pard \s21 \qj\sb360\sa180\li1170\fi0\tx3401\brdrl\brdrs\brdrw14\brsp20\br drcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdr b\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Os textos desta base de dados t\'eam car\'e1ter un icamente informativo. Somente os textos originais e suas altera\'e7\'f5es, publi cados no Di

\'e1rio Oficial do Estado, possuem validade legal. \par }\pard \qc\sl0\slmult1\sb360\sa0\li0\ri0\fi0 {\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs24\cf0\nosupersub DECRETO N\'ba 6.284 DE 14 DE MAR\'c7O DE 1997 \par }\pard \s10 \qc\sa360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0 \fs20\cf0\nosupersub (Publicado no Di\'e1rio Oficial de 15 e 16/03/1997) \par }\pard \s11 \qr\sa363\li5669\ri0\fi0 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs24\cf0\nosupersub Aprova o Regulamento do ICMS. \par }\pard \s12 \qj\li0\ri0\fi1134 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub O GOVERNADOR DO ESTADO DA BAHIA}{\b0\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , no uso de suas atribui\ 'e7\'f5es e te ndo em vista a Lei n\'ba 7014, de 04 de dezembro de 1996, \par }\pard \s13 \qc\sb181\sa363\li0\ri0\fi0 {\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f0\fs24\cf0\nosupersub DECRETA \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub Art. 1\'ba }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub Fica aprovado o Regulamento do Imposto sobre Op era\'e7\'f5es Relativas \'e0 Circula\'e7\'e3o de Mercadorias e sobre Presta\'e7\'f5es de Servi \'e7os de Transporte Interestadual e Intermunicipal e de Comunica\'e7\'f5es (ICM S), anexo a este Decreto. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub Art. 2\'ba}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub Ficam recepcionadas por este Decreto as normas dos conv\'eani os, ajustes e protocolos firmados entre o Estado da Bahia e as demais unidades d a Federa\'e7\'e3o, acerca de benef\'edcios fiscais e obriga\'e7\'f5es tribut\'e1 rias, inclusive substitui\'e7\'e3o tribut\'e1ria, naquilo em que forem compat\'e dveis com o Re gulamento ora aprovado. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub Art. 3\'ba }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub Este Decreto entrar\'e1 em vigor em 1\'ba de ab ril de 1997. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub Art. 4\'ba }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub Revogam-se as disposi\'e7\'f5es em contr\'e1rio , especialment e o Regulamento aprovado pelo Decreto n\'ba 5444, de 30 de maio de 1996, e alter a\'e7\'f5es posteriores. \par }\pard \s20 \qj\sb181\sa360 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub PAL\'c1CIO DO GOVERNO DO ESTADO DA BAHIA}{\b0\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , em 14 de mar\'e7o de 1997. \par }\pard \s19 \qc\sa181 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\ fs24\cf0\nosupersub PAULO SOUTO\line Governador \par }\pard \s18 \qc\sa363 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0 \fs24\cf0\nosupersub Rodolpho Tourinho Neto\line Secret\'e1rio da Fazenda \par }\pard \qc\sl0\slmult1\sb0\sa360\li0\ri0\fi0 {\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs40\cf0\nosupersub REGULAMENTO DO ICMS DO ESTADO DA BAHI A \par }\pard \s3 \qc\sa180 {\b T\'cdTULO I\line DA OBRIGA\'c7\'c3O TRIBUT\'c1RIA PRINCIPAL \par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO I\line DA INCID\'caNCIA DO IMPOSTO E D O FATO GERADOR \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 1o}{\*\bkmkend 1o}{\b Art. 1\'ba} {\b0 O Imposto sobre Opera\'e7\'f5es Relativas \'e0 Circula\'e7\'e3o de Mercado rias e sobre Presta\'e7\'f5es de Servi\'e7os de Transporte Interestadual e Inter municipal e de

Comunica\'e7\'e3o (ICMS), de que tratam o }{\b0 art. 155, inciso II}{\b0 , }{\b 0 \'a7\'a7 2\'ba e 3\'ba}{\b0 , da Constitui\'e7\'e3o da Rep\'fablica Federativa do Brasil e a }{\b0 Lei Complementar n\'ba 87}{\b0 , de 13 de setembro de 1996, tem como fato s geradores: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 1o, I}{\*\bkmkend 1o, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub as opera\'e7\'f5 es relativas \'e0 circula\'e7\'e3o de mercadorias; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub presta\'e7\'f5es de servi\'e7os de transporte interes tadual e inter municipal; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 1o, III}{\*\bkmkend 1o, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub as presta\ 'e7\'f5es de s ervi\'e7os de comunica\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 1o, 1o}{\*\bkmkend 1o, 1o}{ \b \'a7 1\'ba }{\b0 Ocorre a incid\'eancia do ICMS inclusive nos casos em que as opera\'e7\'f5es e as presta\'e7\'f5es se iniciem no exterior. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 1o, 2o}{\*\bkmkend 1o, 2o}{ \b \'a7 2\'ba }{\b0 O ICMS incide sobre: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 1o, 2o, I}{\*\bkmkend 1o, 2o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub as opera \'e7\'f5es relativas \'e0 circula\'e7\'e3o de mercadorias, inclusive o fornecimento de ali menta\'e7\'e3o, bebidas e outras mercadorias por bares, restaurantes, hot\'e9is e estabelecimentos similares, inclu\'eddos os servi\'e7os prestados; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 1o, 2o, II}{\*\bkmkend 1o, 2o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o for necimento de mercadoria com presta\'e7\'e3o de servi\'e7os: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 1o, 2o, II, a}{\*\bkmkend 1o, 2o, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub n \'e3o compreendidos na compet\'eancia tribut\'e1ria dos Munic\'edpios; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 1o, 2o, II, b}{\*\bkmkend 1o, 2o, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub suje itos ao imposto sobre servi\'e7os, de compet\'eancia dos Munic\'edpios, quando a lei complementar aplic\'e1vel expressamente o sujeitar \'e0 incid\'eancia do im posto estadual; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a entrada, no territ\'f3rio deste Estado, de lubrifi cantes e combu st\'edveis l\'edquidos ou gasosos derivados de petr\'f3leo e energia el\'e9trica oriundos de outra unidade da federa\'e7\'e3o, quando n\'e3o destinados \'e0 com ercializa\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e3o ou ext ra\'e7\'e3o (L C 87/96 e 102/00) (Lei n\'ba 7710/00); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br

sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso III, do \'a7 2\'ba do art. 1\'ba foi dada pela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/01.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 31/12/00:\line }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub III - a entrada, no territ\'f3rio deste Estado, decorrente de opera\'e7\'e3o interestadual, de energia el\'e9tric a, de petr\'f3leo e de lubrificantes e combust\'edveis l\'edquidos ou gasosos de rivados de petr\'f3leo, quando n\'e3o destinados a comercializa\'e7\'e3o, indust rializa\'e7 \'e3o, produ\'e7\'e3o, gera\'e7\'e3o ou extra\'e7\'e3o, inclusive na hip\'f3tese de lubrificantes e combust\'edveis l\'edquidos ou gasosos derivados de petr\'f3 leo adquiridos por prestador de servi\'e7os de transporte para emprego na presta \'e7\'e3o de s eus servi\'e7os;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\ nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 1o, 2o, IV}{\*\bkmkend 1o, 2o, I V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a ent rada ou a utiliza\'e7\'e3o, conforme o caso, efetuada por contribuinte do imposto, de merc adoria, bem ou servi\'e7o, em decorr\'eancia de opera\'e7\'e3o interestadual ou de servi\'e7o cuja presta\'e7\'e3o tenha sido iniciada em outra unidade da Feder a\'e7\'e3o, qu ando a mercadoria ou bem forem destinados ao seu uso, consumo ou ativo permanent e ou quando o servi\'e7o n\'e3o estiver vinculado a opera\'e7\'e3o ou presta\'e7 \'e3o subseq\'fcentes; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 1o, 2o, V}{\*\bkmkend 1o, 2o, V} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V -}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a entrad a de merca doria }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ou bem importados do exterior por pessoa f\'edsica ou jur\'eddica, ainda que n\ 'e3o seja contribuinte habitual do imposto, qualquer que seja a sua finalidade}{ \b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , bem como a aqui si\'e7\'e3o ou arremata\'e7\'e3o em licita\'e7\'e3o promovida pelo poder p\'fabl ico de mercadoria ou bem importados do exterior e apreendidos ou abandonados; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso V, do \'a7 2\'ba do art. 1\'ba foi d ada pela Altera\'e7\'e3o n\'ba 38 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 29/12/02.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 30/12/02:\line }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "V -}{\b\i\ul0\

strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a entrada de mercadoria ou bem impo rtados do exterior por pessoa f\'edsica ou jur\'eddica, mesmo quando se tratar d e bem destinado ao seu uso ou consumo ou ao ativo permanente do estabelecimento, bem como a aq uisi\'e7\'e3o ou arremata\'e7\'e3o em licita\'e7\'e3o promovida pelo poder p\'fa blico de mercadoria ou bem importados do exterior e apreendidos ou abandonados;} {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 1o, 2o, VI}{\*\bkmkend 1o, 2o, V I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a pre sta\'e7 \'e3o de servi\'e7os de transporte interestadual e intermunicipal, por qualquer via ou meio, inclusive gasoduto, oleoduto e aqueduto, de pessoas, bens, mercador ias ou valores; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 1o, 2o, VII}{\*\bkmkend 1o, 2o, VII}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a presta\'e7 \'e3o onerosa de servi\'e7os de comunica\'e7\'e3o, por qualquer meio, inclusive a gera\'e7\'e3o, a emiss\'e3o, a recep\'e7\'e3o, a transmiss\'e3o, a retransmiss \'e3o, a repeti\'e7\'e3o e a amplia\'e7\'e3o de comunica\'e7\'e3o de qualquer na tureza; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 1o, 2o, VIII}{\*\bkmkend 1o, 2o, VIII}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a presta \'e7\'e3o de servi\'e7o efetuada ou iniciada no exterior. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 1o, 3o}{\*\bkmkend 1o, 3o}{ \b \'a7 3\'ba}{\b0 S\'e3o irrelevantes para a caracteriza\'e7\'e3o do fato gera dor: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 1o, 3o, I}{\*\bkmkend 1o, 3o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a nature za jur\'ed dica da opera\'e7\'e3o mercantil ou da presta\'e7\'e3o de servi\'e7o de que resu ltem quaisquer das hip\'f3teses previstas no par\'e1grafo anterior; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 1o, 3o, II}{\*\bkmkend 1o, 3o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o t\' edtulo jur \'eddico pelo qual a mercadoria ou bem esteja ou tenha estado na posse do respec tivo titular; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 1o, 3o, III}{\*\bkmkend 1o, 3o, III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a validade j ur\'eddica da propriedade ou da posse do ve\'edculo ou instrumento utilizado na presta\'e7\'e3o do servi\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 1o, 3o, IV}{\*\bkmkend 1o, 3o, I V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a val idade jur \'eddica do ato praticado; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 1o, 3o, V}{\*\bkmkend 1o, 3o, V} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os efeit os dos fat os efetivamente ocorridos;

\par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 1o, 3o, VI}{\*\bkmkend 1o, 3o, V I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o cum primento d e exig\'eancias legais, regulamentares ou administrativas, referentes \'e0s oper a\'e7\'f5es ou presta\'e7\'f5es; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 1o, 3o, VII}{\*\bkmkend 1o, 3o, VII}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o resultado financeiro obtido com a opera\'e7\'e3o ou com a presta\'e7\'e3o do servi\'e7o, e xceto o de comunica\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 978, 4o}{\*\bkmkend 978, 4o }{\b \'a7 4\'ba }{\b0 Considera-se mercadoria, para efeitos de aplica\'e7\'e3o d a legisla\'e7\'e3o do ICMS, qualquer bem m\'f3vel, novo ou usado, suscet\'edvel de circula \'e7\'e3o econ\'f4mica, inclusive semoventes e energia el\'e9trica, mesmo quando importado do exterior para uso ou consumo do importador ou para incorpora\'e7\' e3o ao ativo permanente do estabelecimento. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 1o, 5o}{\*\bkmkend 1o, 5o}{ \b \'a7 5\'ba}{\b0 A obriga\'e7\'e3o tribut\'e1ria principal surge com a ocorr\ 'eancia do fato gerador, tem por objeto o pagamento do tributo ou penalidade pec uni\'e1ria , e extingue-se juntamente com o cr\'e9dito dela decorrente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 1o, 6o}{\*\bkmkend 1o, 6o}{ \b \'a7 6\'ba}{\b0 O imposto \'e9 seletivo, em fun\'e7\'e3o da essencialidade d as mercadorias e dos servi\'e7os. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 1o, 7o}{\*\bkmkend 1o, 7o}{ \b \'a7 7\'ba} Fica dispensado o lan\'e7amento e o pagamento do imposto incident e nas presta\'e7\'f5es internas de servi\'e7os de transporte de carga. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 7\'ba foi acrescentado ao art. 1\'ba pela Altera\'e7\'e3o n\' ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02), efeitos a partir de 01 /01/03}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO II\line DO MOMENTO DA OCORR\'caNCIA DO FATO GERADOR \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O I\line Da Ocorr\'eancia do Fato Gerado r nas Opera\'e7\'f5es Internas, Interestaduais e de Importa\'e7\'e3o \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 2o}{\*\bkmkend 2o}{\b Art. 2\'ba }{\b0 Nas opera\'e7\'f5es internas, interestaduais e de importa\'e7\'e3o, consid era-se ocorrido o fato gerador do ICMS no momento: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, I}{\*\bkmkend 2o, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub da sa\'edda de m ercadoria de e stabelecimento de contribuinte, inclusive em caso de transfer\'eancia, assim ent endida a remessa de mercadoria de um estabelecimento para outro do mesmo titular ; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, II}{\*\bkmkend 2o, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub da sa\'edda d e ouro, na ope ra\'e7\'e3o em que este deixar de ser ativo financeiro ou instrumento cambial; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, III}{\*\bkmkend 2o, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0

\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub da transmi ss\'e3o a terc eiro da propriedade de mercadoria depositada em armaz\'e9m geral ou em dep\'f3si to fechado, na unidade da Federa\'e7\'e3o do transmitente; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, IV}{\*\bkmkend 2o, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub da transmiss\ 'e3o da propri edade de mercadoria ou bem adquiridos no Pa\'eds ou de t\'edtulo que os represen te, quando a mercadoria ou o bem n\'e3o transitarem pelo estabelecimento do tran smitente; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, V}{\*\bkmkend 2o, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub da sa\'edda deco rrente da desi ncorpora\'e7\'e3o de bem do ativo permanente, ressalvadas as disposi\'e7\'f5es e xpressas em contr\'e1rio; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, VI}{\*\bkmkend 2o, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub da sa\'edda, de estabelecim ento industrializador ou prestador de servi\'e7o, em retorno ao do encomendante ou com destino a pessoa diversa por ordem do encomendante, de mercadoria submeti da a processo de industrializa\'e7\'e3o ou servi\'e7o que n\'e3o implique presta \'e7\'e3o de s ervi\'e7o compreendido na compet\'eancia tribut\'e1ria municipal, relativamente ao valor acrescido, ainda que a industrializa\'e7\'e3o n\'e3o envolva aplica\'e7 \'e3o ou fornecimento de qualquer insumo, tratando-se de (Anexo 1): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 2o, VI, a}{\*\bkmkend 2o, VI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ob jetos destinad os a industrializa\'e7\'e3o ou comercializa\'e7\'e3o, que tenham sido submetidos a recondicionamento, acondicionamento, pintura, beneficiamento, lavagem, secage m, tingimento, galvanoplastia, anodiza\'e7\'e3o, corte, recorte, polimento, plas tifica\'e7\'e3 o e cong\'eaneres; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 2o, VI, b}{\*\bkmkend 2o, VI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pr odutos recebid os de terceiros para industrializa\'e7\'e3o, com ou sem aplica\'e7\'e3o de merca dorias; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 2o, VI, c}{\*\bkmkend 2o, VI, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub be ns m\'f3veis q ue tenham sido submetidos a lustra\'e7\'e3o, quando o servi\'e7o n\'e3o for pres tado ao usu\'e1rio final do objeto lustrado; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 2o, VI, d}{\*\bkmkend 2o, VI, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pn eus submetidos a recauchutagem ou regenera\'e7\'e3o, quando o servi\'e7o n\'e3o for prestado a o usu\'e1rio final; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub A reda\'e7\'e3o atual da al\'ednea "d" foi dada pela Altera\'e7\'e3o n\'ba 3 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Decreto n \'ba 6523, de 11/07/97, DOE de 12/07/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub ), para substituir a express\'e3o "pneus recebi dos para" por "pneus submetidos a". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, VII}{\*\bkmkend 2o, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do forneci mento de alime nta\'e7\'e3o, bebidas e outras mercadorias por restaurantes, bares, caf\'e9s, la nchonetes, cantinas, hot\'e9is e estabelecimentos similares, inclu\'eddos os ser vi\'e7os prestados; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, VIII}{\*\bkmkend 2o, VIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do forn ecimento de me rcadoria, pelo prestador do servi\'e7o, nos casos de presta\'e7\'f5es de servi\' e7os n\'e3o compreendidos na compet\'eancia tribut\'e1ria dos Munic\'edpios, com o definida em lei complementar, inclusive nos casos em que, embora o servi\'e7o conste na List a de Servi\'e7os, a natureza do servi\'e7o ou a forma como for contratado ou pre stado n\'e3o corresponda \'e0 descri\'e7\'e3o legal do fato gerador do tributo m unicipal, tais como (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0 \nosupersub Anexo 1}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub ): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 2o, VIII, a}{\*\bkmkend 2 o, VIII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b fornecimento de material, pelo prestador do servi\'e7o, na instala\'e7\'e3o e montagem de ap arelhos, m\'e1quinas e equipamentos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 2o, VIII, b}{\*\bkmkend 2 o, VIII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b fornecimento de material, pelo prestador do servi\'e7o, na montagem industrial, inclusive de conjuntos industriais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 2o, VIII, c}{\*\bkmkend 2 o, VIII, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b fornecimento de tapetes e cortinas, pelo prestador do servi\'e7o de coloca\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 2o, VIII, d}{\*\bkmkend 2 o, VIII, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b fornecimento de material, exceto o de aviamento, por alfaiates, modistas e costureiros, aind a que a presta\'e7\'e3o do servi\'e7o seja feita diretamente ao usu\'e1rio final , na confec\'e7\'e3o de artigos de vestu\'e1rio e outros produtos de alfaiataria e costura; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 2o, VIII, e}{\*\bkmkend 2 o, VIII, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b demais hip \'f3teses de presta\'e7\'f5es de servi\'e7os n\'e3o especificados por lei comple mentar como sendo da compet\'eancia tribut\'e1ria dos Munic\'edpios, sempre que houver fornecimento de mercadoria pelo prestador; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, IX}{\*\bkmkend 2o, IX}{\b\i0

\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do fornecimen to de mercador ia com presta\'e7\'e3o de servi\'e7os compreendidos na compet\'eancia tribut\'e1 ria dos Munic\'edpios, em que, por indica\'e7\'e3o expressa de lei complementar, o fornecimento de materiais se sujeitar \'e0 incid\'eancia do ICMS, a saber (}{ \b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Anexo 1}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 2o, IX a}{\*\bkmkend 2o, IX a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub forn ecimento, pelo prestador do servi\'e7o, de mercadoria por ele produzida fora do local da prest a\'e7\'e3o do servi\'e7o: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 2o, IX a, 1}{\*\bkmkend 2 o, IX a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b nos casos d e execu\'e7\'e3o, por administra\'e7\'e3o, empreitada ou subempreitada, de obras de constru\'e7\'e3o civil, de obras hidr\'e1ulicas e de outras obras semelhante s e respectiva engenharia consultiva, inclusive servi\'e7os ou obras auxiliares ou complementa res; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 2o, IX a, 2}{\*\bkmkend 2 o, IX a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b nos casos d e conserva\'e7\'e3o, repara\'e7\'e3o e reforma de edif\'edcios, estradas, pontes , portos e cong\'eaneres; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 2o, IX b}{\*\bkmkend 2o, IX b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub forn ecimento de ma terial, pelo prestador do servi\'e7o, nos casos de paisagismo, jardinagem e deco ra\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 2o, IX c}{\*\bkmkend 2o, IX c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub forn ecimento de pe \'e7as e partes, pelo prestador do servi\'e7o, nos casos de lubrifica\'e7\'e3o, limpeza e revis\'e3o de m\'e1quinas, ve\'edculos, aparelhos e equipamentos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 2o, IX d}{\*\bkmkend 2o, IX d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub forn ecimento de pe \'e7as e partes, pelo prestador do servi\'e7o, no conserto, restaura\'e7\'e3o, m anuten\'e7\'e3o e conserva\'e7\'e3o de m\'e1quinas, ve\'edculos, motores, elevad ores ou de quaisquer objetos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 2o, IX e}{\*\bkmkend 2o, IX e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub forn ecimento de pe \'e7as, pelo prestador do servi\'e7o, no recondicionamento de motores; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 2o, IX f}{\*\bkmkend 2o, IX f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub forn ecimento de al imenta\'e7\'e3o e bebidas, nos servi\'e7os de organiza\'e7\'e3o de festas e rece p\'e7\'f5es ("buffet");

\par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 2o, IX g}{\*\bkmkend 2o, IX g}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub g) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub forn ecimento de al imenta\'e7\'e3o em hot\'e9is, mot\'e9is, pens\'f5es e cong\'eaneres, sempre que o respectivo valor n\'e3o estiver inclu\'eddo no pre\'e7o da di\'e1ria ou mensal idade; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, X}{\*\bkmkend 2o, X}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub da entrada, no t errit\'f3rio d este Estado, de lubrificantes e combust\'edveis l\'edquidos ou gasosos derivados de petr\'f3leo e de energia el\'e9trica oriundos de outra unidade da federa\'e7 \'e3o, quando n\'e3o destinados a comercializa\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e3 o, gera\'e7\'e3o ou extra\'e7\'e3o(LC 87/96 e 102/00) (Lei n\'ba 7710/00); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso X foi dada pela Altera\'e7\'e3o n\'b a 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/01.\line \line }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\ 'e3o origin \'e1ria, efeitos at\'e9 31/12/00:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub X - da entrada, no territ\'f3rio deste Estado, de e nergia el\'e9t rica, de petr\'f3leo e de lubrificantes e combust\'edveis l\'edquidos ou gasosos derivados de petr\'f3leo, quando oriundos de outra unidade da Federa\'e7\'e3o e n\'e3o destinados a comercializa\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e 3o, gera\'e7 \'e3o ou extra\'e7\'e3o, inclusive na hip\'f3tese de lubrificantes e combust\'ed veis l\'edquidos ou gasosos derivados de petr\'f3leo adquiridos por prestador de servi\'e7os de transporte para emprego na presta\'e7\'e3o de seus servi\'e7os;} {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, XI}{\*\bkmkend 2o, XI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do desembara\ 'e7o aduaneiro de mercadoria ou bem importados do exterior; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, XII}{\*\bkmkend 2o, XII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub da aquisi\ 'e7\'e3o ou ar remata\'e7\'e3o em licita\'e7\'e3o p\'fablica de mercadoria ou bem importados do exterior e apreendidos ou abandonados. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 2o, 1o}{\*\bkmkend 2o, 1o}{ \b \'a7 1\'ba }{\b0 Para os efeitos deste Regulamento, considera-se: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, 1o, I}{\*\bkmkend 2o, 1o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa\'edda do estabe lecimento a mercadoria constante no estoque final na data do encerramento de sua s atividades, a menos que se trate de sucess\'e3o;

\par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, 1o, II}{\*\bkmkend 2o, 1o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa\'e dda do est abelecimento de quem efetuar o abate a carne e todos os produtos resultantes do abate de gado em matadouros p\'fablicos ou particulares, n\'e3o pertencentes ao abatedor; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, 1o, III}{\*\bkmkend 2o, 1o, III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa \'edda do estabelecimento do depositante situado em territ\'f3rio baiano a mercadoria depo sitada em armaz\'e9m geral ou em dep\'f3sito fechado do pr\'f3prio contribuinte, neste Estado, no momento: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 2o, 1o, III, a}{\*\bkmken d 2o, 1o, III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub da sa\'edda da mercadoria do armaz\'e9m geral ou do dep\'f3sito fechado para estab elecimento diverso daquele que a tiver remetido para dep\'f3sito, ainda que a me rcadoria n\'e3o tenha transitado pelo estabelecimento; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 2o, 1o, III, b}{\*\bkmken d 2o, 1o, III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub da transmiss\'e3o da propriedade da mercadoria depositada em armaz\'e9m geral ou e m dep\'f3sito fechado; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, 1o, IV}{\*\bkmkend 2o, 1o, I V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub como tendo entr ado e sa\'eddo do estabelecimento do importador, do arrematante ou do adquirente em licita\'e7\'e3o promovida pelo poder p\'fablico, neste Estado, a mercadoria estrangeira sa\'edda de reparti\'e7\'e3o aduaneira ou fazend\'e1ria com destino a estabelecime nto diverso daquele que a tiver importado, arrematado ou adquirido; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, 1o, V}{\*\bkmkend 2o, 1o, V} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa\'edda do estabe lecimento do autor da encomenda a mercadoria que for remetida pelo executor da i ndustrializa\'e7\'e3o diretamente a terceiro adquirente ou a estabelecimento div erso daquele que a tiver mandado industrializar; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, 1o, VI}{\*\bkmkend 2o, 1o, V I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub como tendo entr ado e sa\'eddo do estabelecimento do contribuinte que transmitir a propriedade d e mercadoria ou bem adquiridos no Pa\'eds ou de t\'edtulo que os represente, nas vendas \'e0 ordem, quando a mercadoria ou bem n\'e3o transitar pelo estabelecim ento do transm itente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 2, 2o}{\*\bkmkend 2, 2o}{\b \'a7 2\'ba}{\b0 Na hip\'f3tese do }{ inciso XI}{\b0 , ap\'f3s o desembara\'e7o aduaneiro, a entrega, pelo deposit\'e1rio, de mercadoria ou bem importados do e xterior de ver\'e1 ser autorizada pelo \'f3rg\'e3o respons\'e1vel pelo seu desembara\'e7o, o que somente se far\'e1 mediante a exibi\'e7\'e3o do comprovante de pagamento d o imposto incidente sobre a opera\'e7\'e3o, no ato do despacho aduaneiro, salvo disposi\'e7

\'e3o em contr\'e1rio. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 2o, 3o}{\*\bkmkend 2o, 3o}{ \b\fs24 \'a7 3\'ba}{\b0\fs24 }{\cf0 Presume-se a ocorr\'eancia de opera\'e7\'f5 es ou de presta\'e7\'f5es tribut\'e1veis sem pagamento do imposto, a menos que o contribui nte comprove a improced\'eancia da presun\'e7\'e3o, sempre que a escritura\'e7\' e3o indicar: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da parte inicial do \'a7 3\'ba do art. 2\'ba foi da da pela Altera \'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98), efeitos a partir de 31/12/98.\line \line Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 30/1 2/98:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub "{\* \bkmkstart 1o, 3o}{\*\bkmkend 1o, 3o}\'a7 3\'ba Presume-se a ocorr\'eancia de op era\'e7\'f5es mercantis tribut\'e1veis ou de presta\'e7\'f5es de servi\'e7os suj eitas ao imposto, a menos que o contribuinte comprove a improced\'eancia da pres un\'e7\'e3 o, sempre que a escritura\'e7\'e3o cont\'e1bil indicar:" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, 3o, I}{\*\bkmkend 2o, 3o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub saldo cr edor de ca ixa; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, 3o, II}{\*\bkmkend 2o, 3o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub supri mento a ca ixa de origem n\'e3o comprovada; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, 3o, III}{\*\bkmkend 2o, 3o, III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ma nuten\'e7 \'e3o, no passivo, de obriga\'e7\'f5es j\'e1 pagas ou inexistentes; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, 3o, IV}{\*\bkmkend 2o, 3o, I V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub entra das de mer cadorias ou bens n\'e3o registradas; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso IV, do \'a7 3\'ba do art. 2\'ba foi dada pela Altera \'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98), efeitos a partir de 31/12/98.\line \line Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 30/1 2/98:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub "{\* \bkmkstart 1o, 3o, IV}{\*\bkmkend 1o, 3o, IV}IV - entradas de mercadorias ou pag amentos n\'e3o contabilizados." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, 3o, V}{\*\bkmkend 2o, 3o, V} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - rev

ogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso V, do \'a7 3\'ba do art. 2\'ba foi revogado}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 122 (De creto n\'ba 11656, de 11/08/09, DOE de 12/08/09), efeitos a partir de 12/08/09.\ line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Reda\'e7\'e3o anterior dada }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub do inciso V, do \'a7 3\'ba do art. 2\'ba pela Altera\'e7\'e3o n \'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98), efeitos de 31/12/98 a 11/08/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "{ \*\bkmkstart 2o, 3o, V}{\*\bkmkend 2o, 3o, V}V - }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pagamentos n\'e3o registrados."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o origin\'e1ria, efeitos at\'e9 30/12/98:\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 2o, 3o, V}{\*\bkmken d 2o, 3o, V}V - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub pagamentos n\'e3o contabilizados." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, 3o, VI}{\*\bkmkend 2o, 3o, V I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI -} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub valor es de vend as inferiores aos informados por institui\'e7\'f5es financeiras e administradora s de cart\'f5es de cr\'e9dito; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso VI foi acrescentado ao \'a7 3\'ba do art. 2\'ba pela Altera \'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02), efeitos a partir de 31/ 12/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 2o, 4o}{\*\bkmkend 2o, 4o}{ \b \'a7 4\'ba }{\b0 Na falta de comprova\'e7\'e3o da sa\'edda de mercadoria do t errit\'f3rio estadual, quando esta transitar neste Estado acompanhada de Passe F iscal de M ercadorias, observar-se-\'e1 o disposto no }{ art. 960}{\b0 . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 2o, 5o}{\*\bkmkend 2o, 5o}{ \b \'a7 5\'ba}{\b0 }Para os efeitos deste regulamento, consideram-se produtos i ndustrializados aqueles relacionados na Tabela de Incid\'eancia do Imposto sobre Produtos Industrializados (TIPI) (Decreto n\'ba 4.542, de 26 de dezembro de 2002), decorr entes de opera\'e7\'e3o que modifique a natureza, o funcionamento, o acabamento, a apresenta\'e7\'e3o ou a finalidade do produto ou o aperfei\'e7oe para o consu mo, tais como: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do \'a7 5\'ba do art. 2\'ba f

oi dada pela Altera\'e7\'e3o n\'ba 62 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 9.332, de 14/02/05. DOE de 15/02/05}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ) efeitos a part ir de 15/02/05.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 14/02/05:\line }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 5\'ba Par a os efeitos deste Regulamento, considera-se industrializa\'e7\'e3o qualquer ope ra\'e7\'e3o qu e modifique a natureza, o funcionamento, o acabamento, a apresenta\'e7\'e3o ou a finalidade do produto ou o aperfei\'e7oe para o consumo, tais como:}{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, 5o, I}{\*\bkmkend 2o, 5o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub transfor ma\'e7\'e3 o, assim entendida a que, executada sobre mat\'e9ria-prima ou produto intermedi\ 'e1rio, resulte na obten\'e7\'e3o de esp\'e9cie nova; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, 5o, II}{\*\bkmkend 2o, 5o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub benef iciamento, a que importe modifica\'e7\'e3o, aperfei\'e7oamento ou, de qualquer forma, alte ra\'e7\'e3o do funcionamento, da utiliza\'e7\'e3o, do acabamento ou da apar\'ean cia do produto; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, 5o, III}{\*\bkmkend 2o, 5o, III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub mo ntagem, a que consista na reuni\'e3o de pe\'e7as ou partes e de que resulte um novo produt o ou unidade aut\'f4noma; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, 5o, IV}{\*\bkmkend 2o, 5o, I V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub acond icionament o ou reacondicionamento, a que importe altera\'e7\'e3o da apresenta\'e7\'e3o do produto pela coloca\'e7\'e3o de embalagem, ainda que em substitui\'e7\'e3o \'e0 origin\'e1ria, salvo quando se tratar de simples embalagem de apresenta\'e7\'e3o de produto pr im\'e1rio ou de embalagem destinada apenas ao transporte da mercadoria; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, 5o, V}{\*\bkmkend 2o, 5o, V} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub renova\' e7\'e3o ou recondicionamento, a que, executada sobre produto usado ou parte remanescente d e produto deteriorado ou inutilizado, renove ou restaure o produto para utiliza\ 'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 2o, 6o }{\*\bkmkend 2o, 6o }{\b \'a7 6\'ba }N\'e3o se considera industrializado o produto relacionado na TI PI com nota\'e7\'e3o \'93NT\'94 (n\'e3o-tributado). \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 6\'ba do art. 2\'ba foi dada pela Alte ra\'e7\'e3o n\'ba 62 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub Decreto n\'ba 9.332, de 14/02/05. DOE de 15/02/05}{\b\i0\ul0\strike0

\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ) efeitos a partir de 15/ 02/05.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Re da\'e7\'e3o origin\'e1ria, efeitos at\'e9 14/02/05:\line }{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 6\'ba N\'e3o se conside ra industrializado o produto agropecu\'e1rio ou extrativo que apenas tiver sido submetido: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - a qualquer dos seguintes processos:\line a) abate de animais e prepara\'e7\' e3o de carnes;\line b) resfriamento e congelamento;\line c) secagem ou desidrata \'e7\'e3o, est eriliza\'e7\'e3o e prensagem;\line d) desfibramento;\line e) abate de \'e1rvores e desdobramento de toras;\line f) descaro\'e7amento, descascamento, lavagem, se cagem e polimento;\line g) salga ou secagem de produtos animais;\line {\*\bkmkst art 2o, 6o, II}{\*\bkmkend 2o, 6o, II}II - a beneficiamento;\line {\*\bkmkstart 2o, 6o, III}{\*\bkmkend 2o, 6o, III}III - a acondicionamento ou reacondicionamento, sen do irrelevante a forma como os produtos resultantes dos processos }{\b0\i\ul0\st rike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub referidos nos incisos ant eriores tenham sido acondicionados ou reacondicionados.". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 2o, 7o}{\*\bkmkend 2o, 7o}{ \b \'a7 7\'ba }{\b0 N\'e3o se considera industrializa\'e7\'e3o a atividade que, embora exercida por estabelecimento industrial, esteja conceituada por lei compl ementar co mo presta\'e7\'e3o de servi\'e7o tributada pelos Munic\'edpios, observadas as re ssalvas nela contidas quanto \'e0 incid\'eancia do ICMS. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 2o, 8o}{\*\bkmkend 2o, 8o}{ \b \'a7 8\'ba}{\b0 Entende-se por opera\'e7\'e3o ou presta\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, 8o, I}{\*\bkmkend 2o, 8o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub interna aquela em que o remetente ou prestador e o destinat\'e1rio da mercadoria, bem ou servi\'e7 o estejam situados na mesma unidade da Federa\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 2o, 8o, II}{\*\bkmkend 2o, 8o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub inter estadual a quela em que o remetente ou prestador e o destinat\'e1rio da mercadoria, bem ou servi\'e7o estejam situados em unidades da Federa\'e7\'e3o diferentes. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 2o, 9o}{\*\bkmkend 2o, 9o}{ \b \'a7 9\'ba} Na hip\'f3tese de entrega de mercadorias ou bem importados do ext erior antes do desembara\'e7o aduaneiro, considera-se ocorrido o fato gerador ne ste moment o, devendo a autoridade respons\'e1vel, salvo disposi\'e7\'e3o em contr\'e1rio, exigir a comprova\'e7\'e3o do pagamento do imposto. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 9\'ba foi acrescentado ao art. 2\'ba pela Altera\'e7\'e3o n\' ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02), efeitos a partir de 31 /12/02}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O II\line Da Ocorr\'eancia do Fato Gerad or nas Presta\'e7\'f5es de Servi\'e7os de Transporte \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 3o}{\*\bkmkend 3o}{\b Art. 3\'ba }{\b0 Nas presta\'e7\'f5es de servi\'e7os de transporte de pessoas, passageiros,

bens, mercadorias ou valores, executadas por pessoas f\'edsicas ou jur\'eddicas , ocorre o fat o gerador do ICMS no momento: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 3o, I}{\*\bkmkend 3o, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do in\'edcio da presta\'e7\'e3 o de servi\'e7o de transporte interestadual e intermunicipal, por qualquer via o u meio, inclusive gasoduto, oleoduto ou aqueduto, de pessoas, bens, mercadorias ou valores; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 3o, II}{\*\bkmkend 3o, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do ato final da presta\'e7 \'e3o de servi\'e7o de transporte iniciada no exterior. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 3o, 1o}{\*\bkmkend 3o, 1o}{ \b \'a7 1\'ba }{\b0 Considera-se servi\'e7o de transporte iniciado no exterior a quele vinculado a contrato de transporte internacional, ainda que haja transbord o, subcont rata\'e7\'e3o ou redespacho, inclusive em se tratando de transporte intermodal. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba}{\b0 No caso de presta\'e 7\'f5es de servi\'e7os de transporte de mercadorias com o fim espec\'edfico de e xporta\'e7\'e3o destinadas \'e0s pessoas relacionadas no }{ art. 582}{\b0 , obse rvar-se-\'e1 o disposto em seu }{ \'a7 4\'ba}{\b0 . \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 2\'ba do art. 2\'ba foi dada pela Altera\'e 7\'e3o n\'ba 3 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 6523, de 11/07/97, DOE de 12/07/97}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub ), em virtude da qual a regra antes aqui e stipulada, pas sar a ser objeto do \'a7 4\'ba do art. 582, com nova reda\'e7\'e3o (passa a dar tratamento especial \'e0s remessas a armaz\'e9ns alfandegados e entrepostos adua neiros). \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O III\line Da Ocorr\'eancia do Fato Gera dor nas Presta\'e7\'f5es de Servi\'e7os de Comunica\'e7\'e3o \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 4o}{\*\bkmkend 4o}{\b Art. 4\'ba} {\b0 Nas presta\'e7\'f5es de servi\'e7os de comunica\'e7\'e3o de qualquer natur eza, por qualquer processo, ocorre o fato gerador do ICMS no momento: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 4o, I}{\*\bkmkend 4o, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub da presta\'e7\'e 3o onerosa de servi\'e7o de comunica\'e7\'e3o de qualquer natureza, inclusive na gera\'e7\'e3o , emiss\'e3o, transmiss\'e3o, retransmiss\'e3o, repeti\'e7\'e3o, amplia\'e7\'e3o ou recep\'e7\'e3o de comunica\'e7\'e3o, por qualquer meio ou processo, ainda qu e iniciada ou prestada no exterior; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 4o, II}{\*\bkmkend 4o, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do recebiment o, pelo destin at\'e1rio, neste Estado, de servi\'e7o de comunica\'e7\'e3o prestado no exterior ou cuja presta\'e7\'e3o se tenha iniciado no exterior.

\par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub do recebimento no estabelecimento ou domic\'edlio do tomador do se rvi\'e7o prestado por meio de sat\'e9lite (LC 87/96 e 102/00) (Lei n\'ba 7710/00 ). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso III foi acrescentado ao art. 4\'ba pela Altera\'e7\'e3o n\' ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 31/10/00. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 4o, 1o}{\*\bkmkend 4o, 1o}{ \b \'a7 1\'ba}{\b0 Entende-se por comunica\'e7\'e3o, para os efeitos deste Regu lamento, o ato ou efeito de gerar, emitir, transmitir, retransmitir, repetir, am pliar e re ceber mensagens acerca de determinado ato ou fato mediante m\'e9todos ou process os convencionados, quer atrav\'e9s da linguagem falada ou escrita, quer atrav\'e 9s de outros sinais, sons, figuras, imagens, signos ou s\'edmbolos, quer atrav\' e9s de aparelh amento t\'e9cnico sonoro ou visual, a exemplo dos servi\'e7os de telefonia, tele x, telegrafia, fax, radiodifus\'e3o sonora ou de imagens e televis\'e3o por assi natura, quando de car\'e1ter oneroso, isto \'e9, sempre que a presta\'e7\'e3o co nsistir, por p arte do prestador, numa obriga\'e7\'e3o de fazer, e, por parte do usu\'e1rio do servi\'e7o, numa obriga\'e7\'e3o de dar. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 4o, 2o}{\*\bkmkend 4o, 2o}{ \b \'a7 2\'ba}{\b0 }Sendo o servi\'e7o de comunica\'e7\'e3o prestado mediante f icha, cart\'e3o ou assemelhados, considera-se ocorrido o fato gerador no momento em que a concession\'e1ria ou a permission\'e1ria prestadora do servi\'e7o: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 2\'ba do art. 4\'ba foi dada pela Alte ra\'e7\'e3o n\'ba 72 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub Decreto n\'ba 9740, de 26/12/05, DOE de 27/12/05}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/ 12/05.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Re da\'e7\'e3o origin\'e1ria, efeitos at\'e9 26/12/05:\line }{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 4o, 3o}{\*\bkm kend 4o, 3o}\'a7 2\'ba Sendo o servi\'e7o de comunica\'e7\'e3o prestado mediante ficha, ca rt\'e3o ou assemelhados, considera-se ocorrido o fato gerador no momento do forn ecimento dos instrumentos necess\'e1rios \'e0 sua presta\'e7\'e3o." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub forne\'e7a a usu\'e1rio ou a terceiro intermedi\'e1rio os instrument os necess\'e1rios \'e0 sua presta\'e7\'e3o por meio exclusivamente de terminal d e uso p\'fablico; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub reconhe\'e7a ou ative cr\'e9ditos pass\'edveis de uti liza\'e7\'e3o exclusivamente em terminal de uso particular; \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 4o, 3o}{\*\bkmkend 4o, 3o}{ \b\fs24 \'a7 3\'ba}{\b0\fs24 } Nas presta\'e7\'f5es de servi\'e7os de telecomun ica\'e7\'f5es realizadas mediante cess\'e3o onerosa de meios das redes de teleco munica\'e7 \'f5es, inclusive por empresas de Servi\'e7o Limitado Especializado - SLE, Servi \'e7o M\'f3vel Especializado - SME e Servi\'e7o de Comunica\'e7\'e3o Multim\'edd ia - SCM, a outras empresas relacionadas em {\*\bkmkstart FolioHit1}{\*\bkmkend FolioHit1}{\* \bkmkstart FolioHit1}{\*\bkmkend FolioHit1}ato da COTEPE, nos casos em que a ces sion\'e1ria n\'e3o se constitua usu\'e1rio final, observar-se-\'e1, ainda, o dis posto no \'a7 1\'ba do art. 569. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 3\'ba do art. 4\'ba foi dada pela Alte ra\'e7\'e3o n\'ba 102 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Decreto n\'ba 11089}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub , de 30/05/08, DOE de 31/05/08 a 01/06/08), efeitos a p artir de 31/05/08.\line \line Reda\'e7\'e3o anterior dada ao \'a7 3\'ba do art. 4\'ba pela Alt era\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 25 /09/02 a 30/05 /08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "\'a7 3\'ba Nas presta\'e7\'f5es de servi\'e7os de telecomunica\'e7\'f5es re alizadas mediante cess\'e3o onerosa de meios das redes de telecomunica\'e7\'f5es , inclusive po r empresas de Servi\'e7o Limitado Especializado - SLE, Servi\'e7o M\'f3vel Espec ializado - SME e Servi\'e7o de Comunica\'e7\'e3o Multim\'eddia - SCM, a outras e mpresas relacionadas no Anexo \'fanico do Conv\'eanio ICMS 126/98, nos casos em que a cession \'e1ria n\'e3o se constitua usu\'e1rio final, observar-se-\'e1, ainda, o dispost o no \'a7 1\'ba do art. 569."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 3\'ba do art. 4\'ba pel a Altera\'e7\'e3o n\'ba 26 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/08/01 a 24/09/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "\'a7 3\'ba as presta\'e7\'f5es de servi\'e7os de telecomunica\'e7\'f5e s realizadas mediante cess\'e3o onerosa de meios das redes de telecomunica\'e7\' f5es, inclusiv e por empresas de Servi\'e7o Limitado Especializado \'96 SLE, a outras empresas relacionadas no Anexo \'fanico do Conv\'eanio ICMS 126/98, nos casos em que a ce ssion\'e1ria n\'e3o se constitua usu\'e1rio final, observar-se-\'e1, ainda, o di sposto no \'a7 1\'ba do art. 569 (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Conv. ICMS}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub 31/01)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 3\'ba do art. 4\'ba }{\

b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Alte ra\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/03/99 at\ 'e9 31/07/01:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 3\'ba Nas presta\'e7\'f5es de servi\'e7os de telecomunica\'e7\'f5es realizadas m ediante cess\'e3o onerosa de meios das redes p\'fablicas de telecomunica\'e7\'f5 es a outras op eradoras, nos casos em que a cession\'e1ria n\'e3o se constitua usu\'e1rio final , observar-se-\'e1, ainda, o disposto no \'a7 1\'ba do art. 569}{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub ."\line \line }{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 28/02/99:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 4o, 3o}{\*\bkmkend 4o, 3o}}{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 3\'ba}{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Nas presta\'e7\'f5es de servi\'e7os de telecomunica\'e7\'f5es, observar-se-\'e1, ainda, o disposto nos \'a7\'a7 1\'ba , 2\'ba e 3\'ba do art. 569, conforme se trate de:\line {\*\bkmkstart 4o, 3o, I} {\*\bkmkend 4o, 3o, I}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub I - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0 \nosupersub cess\'e3o onerosa de meios das redes p\'fablicas de telecomunica\'e7 \'f5es a outras operadoras;\line {\*\bkmkstart 4o, 3o, II}{\*\bkmkend 4o, 3o, II }}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II -} {\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub servi\'e7os internacio nais tarifados e cobrados no Brasil;\line {\*\bkmkstart 4o, 3o, III}{\*\bkmkend 4o, 3o, III}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub III - servi\'e7os m\'f3veis de telecomunica\'e7\'f5es;\line {\*\bkmkstart 4o, 3o, IV}{\*\bkmkend 4o, 3o, IV}IV - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0 \f1\fs20\cf0\nosupersub servi\'e7os n\'e3o medidos, cobrados por per\'edodo, env olvendo mais de uma unidade da Federa\'e7\'e3o.}{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 4o, 4o}{\*\bkmkend 4o, 4o}{ \b\fs24 \'a7 4\'ba }{\f0 Est\'e3o compreendidos no campo de incid\'eancia do ICM S os servi\'e7os cobrados a t\'edtulo de acesso, ades\'e3o, ativa\'e7\'e3o, habi lita\'e7 \'e3o, disponibilidade, assinatura e utiliza\'e7\'e3o dos servi\'e7os, bem como os servi\'e7os suplementares e facilidades adicionais que otimizem ou agilizem o processo de comunica\'e7\'e3o, independentemente da denomina\'e7\'e3o que lhes seja dada (}{ \b0 Conv. ICMS}{\f0 69/98). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 4\'ba do art. 4\'ba foi pela Altera\'e 7\'e3o n\'ba 8 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decr eto n\'ba 7395, de 03/08/98, DOE de 04/08/98)}{\b\i0\ul0\strike0\v0\expnd0\expnd

tw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 29/06/98.\line \lin e }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda \'e7\'e3o orig in\'e1ria, efeitos at\'e9 28/06/98:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub \'a7 4\'ba Est\'e3o compreendidos no campo de inci d\'eancia do I CMS os servi\'e7os classificados sob as seguintes denomina\'e7\'f5es (Conv. ICMS 02/96):\line I - assinatura de telefonia celular;\line II - 'salto';\line III 'atendimento simult\'e2neo';\line IV - 'siga-me';\line V - 'telefone virtual'." \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O IV\line Da Ocorr\'eancia do Fato Gerad or para Fins de Pagamento da Diferen\'e7a de Al\'edquotas \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 5o}{\*\bkmkend 5o}{\b Art. 5\'ba }{\b0 Para efeitos de pagamento da diferen\'e7a de al\'edquotas, ocorre o fato g erador do ICMS no momento: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 5o, I}{\*\bkmkend 5o, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub da entrada, no e stabelecimento de contribuinte, de mercadoria ou bem oriundos de outra unidade da Federa\'e7\' e3o, quando destinados a uso, consumo ou ativo permanente do pr\'f3prio estabele cimento; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 5o, II}{\*\bkmkend 5o, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub da utiliza\'e 7\'e3o ou rece p\'e7\'e3o, por contribuinte, de servi\'e7o de transporte ou de comunica\'e7\'e3 o cuja presta\'e7\'e3o tiver sido iniciada em outra unidade da Federa\'e7\'e3o, quando o servi\'e7o n\'e3o estiver vinculado a opera\'e7\'e3o ou presta\'e7\'e3o subseq\'fcent es. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 5o, Pargrafo nico}{\*\bkmkend 5o, Pargrafo nico}{\b Par\'e1grafo \'fanico.}{\b0 N\'e3o s\'e3o considerados mat eriais de uso ou consumo as mercadorias ou materiais adquiridos por prestador de servi \'e7os para emprego ou aplica\'e7\'e3o na presta\'e7\'e3o de servi\'e7os de qual quer natureza (}{ Anexo 1}{\b0 ). \par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO III\line DA N\'c3O-INCID\'caNCIA DO IM POSTO \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O I\line Das Situa\'e7\'f5es Relativas a Circula\'e7\'e3o de Mercadorias em Que N\'e3o Incide o ICMS \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 6o}{\*\bkmkend 6o}{\b Art. 6\'ba }{\b0 O ICMS n\'e3o incide nas seguintes situa\'e7\'f5es: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 6o, I}{\*\bkmkend 6o, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub opera\'e7\'e3o c om livros, jor nais, peri\'f3dicos e papel destinado \'e0 sua impress\'e3o, inclusive o servi\' e7o de transporte dos mesmos; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 6o, II}{\*\bkmkend 6o, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub opera\'e7\'e3 o que destine mercadorias ao exterior, observado o disposto nos }{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub arts. 581, 582 e 583}{\b0\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 6o, III}{\*\bkmkend 6o, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub opera\'e7\ 'e3o interesta

dual com as seguintes mercadorias, quando destinadas a comercializa\'e7\'e3o, in dustrializa\'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e3o ou extra\'e7\'e3o, em outra unidade da Federa\'e7\'e3o (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs24\cf0 \nosupersub art. 1\'ba, \'a7 2\'ba, III}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub ): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, III, a}{\*\bkmkend 6o , III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub energia el\'e9 trica; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, III, b}{\*\bkmkend 6o , III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub petr\'f3leo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, III, c}{\*\bkmkend 6o , III, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub lubrificantes e combust\'edveis l\'edquidos ou gasosos derivados de petr\'f3leo; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 6o, IV}{\*\bkmkend 6o, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub opera\'e7\'e3 o com ouro, qu ando definido em lei como ativo financeiro ou instrumento cambial; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 6o, V}{\*\bkmkend 6o, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub opera\'e7\'e3o o u presta\'e7 \'e3o efetuada pelas pessoas ou entidades adiante indicadas, inclusive a remessa e o correspondente retorno de equipamentos ou materiais: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, V, a}{\*\bkmkend 6o, V, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a Un i\'e3o, os Est ados, o Distrito Federal e os Munic\'edpios, sendo que esse tratamento: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 6o, V, a, 1}{\*\bkmkend 6 o, V, a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b \'e9 extens ivo \'e0s autarquias e \'e0s funda\'e7\'f5es institu\'eddas e mantidas pelo pode r p\'fablico, no que se refere \'e0s mercadorias e aos servi\'e7os vinculados ex clusivamente a suas finalidades essenciais; \par }\pard \s16 \qj\sa180\li1054\tx1503\tx1559 {\*\bkmkstart 6o, V, a, 2}{\*\bk mkend 6o, V, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\no supersub n \'e3o se aplica \'e0s mercadorias e aos servi\'e7os relacionados com explora\'e7 \'e3o de atividades econ\'f4micas regidas pelas normas aplic\'e1veis a empreendi mentos privados, ou quando houver contrapresta\'e7\'e3o ou pagamento de pre\'e7o s ou tarifas p elo usu\'e1rio; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, V, b}{\*\bkmkend 6o, V, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os t emplos de qual quer culto, os partidos pol\'edticos e suas funda\'e7\'f5es, as entidades sindic ais de trabalhadores e as institui\'e7\'f5es de educa\'e7\'e3o ou de assist\'ean cia social, sem fins lucrativos, atendidos os requisitos da lei, ressalvando-se que esse trata

mento compreender\'e1 somente as mercadorias, bens e servi\'e7os relacionados ex clusivamente com as finalidades essenciais das entidades mencionadas nesta al\'e dnea; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 6o, VI}{\*\bkmkend 6o, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa\'edda de m ercadoria ou b em: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, VI, a}{\*\bkmkend 6o, VI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub co m destino a ar maz\'e9m geral ou frigor\'edfico situados neste Estado, para dep\'f3sito em nome do remetente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, VI, b}{\*\bkmkend 6o, VI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub co m destino a de p\'f3sito fechado do pr\'f3prio contribuinte, situado neste Estado; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, VI, c}{\*\bkmkend 6o, VI, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do s estabelecime ntos referidos nas al\'edneas anteriores, em retorno ao estabelecimento deposita nte; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 6o, VII}{\*\bkmkend 6o, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa\'edda d e mercadoria o u bem pertencente a terceiro, de estabelecimento de empresa de transporte ou de dep\'f3sito, por conta e ordem desta, ressalvada a incid\'eancia do imposto rela tivo \'e0 presta\'e7\'e3o do servi\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 6o, VIII}{\*\bkmkend 6o, VIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa\'edd a de bem integ rado ao ativo permanente, desde que tenha sido objeto de uso, no pr\'f3prio esta belecimento, por mais de um ano, antes da desincorpora\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 6o, IX}{\*\bkmkend 6o, IX}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub circula\'e7\' e3o f\'edsica de mercadoria em virtude de mudan\'e7a de endere\'e7o do estabelecimento, neste Estado; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 6o, X}{\*\bkmkend 6o, X}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso X do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub do art. 6\'ba foi revogado pela Altera\'e7\'e3o n\'ba 119 (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 1 1523}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 06/05/09, D OE de 07/05/09), efeitos a partir de 07/05/09.\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria,

efeitos at\'e9 06/05/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub "X - aquisi\'e7\'e3o de mercadoria decorrente de arremata\'e7\'e3o e m leil\'e3o fiscal promovido pela Secretaria da Fazenda;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 6o, XI}{\*\bkmkend 6o, XI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub opera\'e7\'e3 o interna de q ualquer natureza decorrente da transmiss\'e3o da propriedade de estabelecimento industrial, comercial ou de outra esp\'e9cie, havendo a continuidade das ativida des do estabelecimento pelo novo titular, inclusive nas hip\'f3teses de transfer \'eancia: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, XI, a}{\*\bkmkend 6o, XI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a herdeiro ou le gat\'e1rio, em raz\'e3o de sucess\'e3o "causa mortis", nos legados ou processos de invent\'e1rio ou arrolamento; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, XI, b}{\*\bkmkend 6o, XI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em caso de suces s\'e3o "inter vivos", tais como venda de estabelecimento ou fundo de com\'e9rcio , transforma\'e7\'e3o, incorpora\'e7\'e3o, fus\'e3o ou cis\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 6o, XII}{\*\bkmkend 6o, XII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub opera\'e7\ 'e3o decorrent e de aliena\'e7\'e3o fiduci\'e1ria em garantia, inclusive na: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, XII, a}{\*\bkmkend 6o , XII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub transmiss\'e3o do dom\'ednio, feita pelo devedor fiduciante em favor do credor fiduci\'e1rio; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, XII, b}{\*\bkmkend 6o , XII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub transfer\'eanc ia da posse, em favor do credor fiduci\'e1rio, em virtude de inadimplemento do d evedor fiduciante; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, XII, c}{\*\bkmkend 6o , XII, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub transmiss\'e3o do dom\'ednio, do credor em favor do devedor, em virtude da extin\'e7\'e3o da g arantia pelo pagamento; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 6o, XIII}{\*\bkmkend 6o, XIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub opera\' e7\'e3o de qua lquer natureza de que decorra a transfer\'eancia de bens m\'f3veis salvados de s inistro para companhias seguradoras; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 6o, XIV}{\*\bkmkend 6o, XIV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIV - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa\'edda o u fornecimento : \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, XIV, a}{\*\bkmkend 6o , XIV, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub

de bem de uso em decorr\'eancia de contrato de comodato (empr\'e9stimo), loca\'e7\'e3o ou arre ndamento mercantil ("leasing"), bem como o respectivo retorno (}{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 563}{\b0\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, XIV, b}{\*\bkmkend 6o , XIV, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub decorrente da grava\'e7\'e3o de filmes e "video-tapes", bem como de sua distribui\'e7\'e3o par a fins de exibi\'e7\'e3o, desde que esta distribui\'e7\'e3o n\'e3o implique come rcializa\'e7\'e3o daqueles materiais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, XIV, c}{\*\bkmkend 6o , XIV, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de programa pa ra computador (\'93software\'94) elaborado sob encomenda para uso espec\'edfico do encomendante, sendo a opera\'e7\'e3o realizada pelo estabelecimento que o tiv er desenvolvido, quando houver entre o vendedor ou fornecedor e o adquirente con trato de asses soria ou consultoria t\'e9cnica na \'e1rea de processamento de dados, excluindose, contudo, do tratamento fiscal aqui previsto o fornecimento dos perif\'e9rico s e suportes inform\'e1ticos, tais como \'93mouse\'94, \'93eproms\'94, placas e similares; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "c" foi dada pela Altera\'e7\'e3o n\'b a 5 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub ), para excluir a refer\'eancia ao Conv. ICMS 89/96 . \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, XIV, d}{\*\bkmkend 6o , XIV, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub efetuada por p restador de servi\'e7os gr\'e1ficos: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 6o, XIV, d, 1}{\*\bkmkend 6o, XIV, d, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub de mate riais que tenham sido submetidos em seu estabelecimento a processos de composi\' e7\'e3o gr\'e1fica, fotocomposi\'e7\'e3o, clicheria, zincografia, litografia e f otolitografia, exclusivamente; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 6o, XIV, d, 2}{\*\bkmkend 6o, XIV, d, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub de merc adoria produzida em seu estabelecimento sob encomenda direta do consumidor final , assim entendidos os impressos que n\'e3o se destinem \'e0 participa\'e7\'e3o, de alguma forma, de etapas seguintes de comercializa\'e7\'e3o ou industrializa\' e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, XIV, e}{\*\bkmkend 6o , XIV, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub

de bens e mate riais, efetuada por empresa funer\'e1ria, para presta\'e7\'e3o de seus servi\'e7 os, n\'e3o prevalecendo, por\'e9m, este tratamento, no caso de opera\'e7\'f5es c omerciais com aqueles bens ou materiais n\'e3o vinculadas a uma presta\'e7\'e3o de servi\'e7os funer\'e1rios pela pr\'f3pria empresa; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, XIV, f}{\*\bkmkend 6o , XIV, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de bens ou mer cadorias de estabelecimento de empresa de constru\'e7\'e3o civil, ou seu forneci mento, nos termos do }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0\nosupersub art. 542}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s24\cf0 \nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, XIV, g}{\*\bkmkend 6o , XIV, g}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b g) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub decorrente de opera\'e7\'e3o relativa a mercadoria, de estabelecimento prestador de servi\'e7o de qualquer natureza definido em lei complementar como da compet\'eancia tribut \'e1ria dos Munic\'edpios, al\'e9m dos casos especificados nas al\'edneas anteri ores, tratando -se de material a ser ou que tenha sido utilizado na presta\'e7\'e3o de tal serv i\'e7o pelo pr\'f3prio autor da sa\'edda ou do fornecimento, ressalvadas as hip\ 'f3teses de incid\'eancia do ICMS indicadas por lei complementar (}{\b0\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Anexo 1}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 6o, XV}{\*\bkmkend 6o, XV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub opera\'e7\'e3 o de arrendame nto mercantil; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 6o, XVI}{\*\bkmkend 6o, XVI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVI - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub demais sit ua\'e7\'f5es e m que n\'e3o se configure o fato gerador do imposto. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba}{\b0 A imunidade de que c uida o inciso I deste artigo n\'e3o se aplica: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico foi renumerado para \'a7 1\'ba pela Altera\' e7\'e3o n\'ba 36 (Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 6o, Pargrafo nico, I}{\*\bkmkend 6 o, Pargrafo nico, I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub a papel: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, Pargrafo nico, I, a}{\* \bkmkend 6o, Pargrafo nico, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24 \cf0\nosupersub encontrado em estabelecimento que n\'e3o exer\'e7a atividade de empresa jornal\'edstica, editora ou gr\'e1fica impressora de livro ou peri\'f3di co; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, Pargrafo nico, I, b}{\*

\bkmkend 6o, Pargrafo nico, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24 \cf0\nosupersub encontrado na posse de pessoa que n\'e3o seja o importador, o li citante, o fabricante ou estabelecimento distribuidor do fabricante ou importado r do produto; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, Pargrafo nico, I, c}{\* \bkmkend 6o, Pargrafo nico, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24 \cf0\nosupersub consumido ou utilizado em finalidade diversa da edi\'e7\'e3o de livros, jornais ou peri\'f3dicos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 6o, Pargrafo nico, I, d}{\* \bkmkend 6o, Pargrafo nico, I, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24 \cf0\nosupersub encontrado desacobertado de documento fiscal; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 6o, Pargrafo nico, II}{\*\bkmkend 6o, Pargrafo nico, II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0 \nosupersub a livros em branco, pautados ou destinados a escritura\'e7\'e3o ou p reenchimento. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 6o, 2o}{\*\bkmkend 6o, 2o}{ \b \'a7 2\'ba }A n\'e3o-incid\'eancia do ICMS na opera\'e7\'e3o com papel destin ado a impress\'e3o de livros, jornais e peri\'f3dicos depender\'e1, ainda, de qu e os fabri cantes, os distribuidores, os importadores, as empresas jornal\'edsticas, as edi toras e as gr\'e1ficas, envolvidos na opera\'e7\'e3o, possuam {\cf0 registro esp ecial na Secretaria da Receita Federal do Minist\'e9rio da Fazenda, institu\'edd o pelo }art. 1 \'ba do Decreto-Lei n\'ba 1.593, de 21 de dezembro de 1977{\cf0 , e que, na nota fiscal que acobertar o transporte da mercadoria, haja refer\'eancia ao Ato Decl arat\'f3rio Executivo da Receita Federal que concedeu o referido registro especi al. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 2\'ba foi acrescentado ao art. 6\'ba pela Altera\'e7\'e3o n\' ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02), efeitos a partir de 23/11/02. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 7o}{\*\bkmkend 7o}{\b Art. 7\'ba} {\b0 N\'e3o \'e9 devido o pagamento da diferen\'e7a de al\'edquotas: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 7o, I}{\*\bkmkend 7o, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas aquisi\'e7\' f5es de mercad orias ou materiais efetuadas por prestador de servi\'e7o para emprego ou aplica\ 'e7\'e3o, como insumos, na presta\'e7\'e3o de servi\'e7os de qualquer natureza, inclusive quando se tratar de estabelecimento que desenvolva atividades mistas; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 7o, II}{\*\bkmkend 7o, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas aquisi\'e 7\'f5es de ben s ou materiais pela arrendadora ou pela arrendat\'e1ria, tratando-se de arrendam ento mercantil, nas hip\'f3teses do }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub \'a7 6\'ba do art. 563}{\b0\i0\ul0\strike0\v0\exp

nd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 7o, III}{\*\bkmkend 7o, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub se a opera \'e7\'e3o de r emessa for realizada com: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 7o, III, a}{\*\bkmkend 7o , III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub n\'e3o-incid \'ean}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub cia do imp}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub osto; ou \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 7o, III, b}{\*\bkmkend 7o , III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub isen\'e7\'e3o decorrente de conv\'eanio; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 7o, IV}{\*\bkmkend 7o, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas aquisi\'e 7\'f5es de ben s do ativo permanente efetuadas por: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da parte inicial do inciso IV do art. 7\'ba foi dad a pela Altera \'e7\'e3o n\'ba 143 (Decreto n\'ba 12551, de 20/01/11, DOE de 21/01/11), efeitos a partir de 21/01/11.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do in ciso IV do art . 7\'ba pela Altera\'e7\'e3o n\'ba 83 ( Decreto n\'ba 10195, de 27/12/06, DOE de 28/12/06), efeitos de 28/12/06 a 20/01/11:\line }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - nas aquisi\'e7\'f5es de bens do ativo permane nte, a partir de 01/11/96, e de bens de uso e materiais de consumo, a partir de 01/01/2011, efetuadas por (Lei Complementar n\'ba 87/96):"\line \line }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o an terior dada \'e0 parte inicial do inciso IV do art. 7\'ba pela Altera\'e7\'e3o n\'ba 39 ( De creto n\'ba 8435, de 03/02/03, DOE de 04/02/03), efeitos de 01/01/03 a 27/12/06: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart7o, IV}{\*\bkmkend 7o, IV}IV - nas aquisi\'e7\'f5es de bens do ativo permanente, a partir de 01/11/96, e de bens de uso e materiais de consumo, a partir de 01/01/0 7, efetuadas por (Lei Complementar n\'ba 87/96):"\line \line }{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a parte inicial do inciso IV do art. 7\'ba pela Altera\'e7\'e3o n\'ba 15 (Decreto n\'ba 7729, de 29/12/99, DOE de 30/12/99), efeitos de 30/12/99 a 31/12/02:\line }{\b0 \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - nas aquisi\'e7\'f5e s de bens do ativo permanente, a partir de 01/11/96, e de bens de uso e materiai s de consumo, a partir de 01/01/03, efetuadas por (Lei Complementar n\'ba 87/96 e 99/99):"

\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada a parte inicial do inciso IV do art. 7\'ba pel a Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub Decreto n\'ba 7244, de 03/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 04/03/98, efeitos de 04/03/98 at\' e9 29/12/99:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "{\*\bkmkstart 7o, IV}{\*\bkmkend 7o, IV}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub IV - nas aquisi\'e7\'f5es de bens do ativo pe rmanente, a partir de 01/11/96, e de bens de uso e materiais de consumo, a parti r de 01/01/00, efetuadas por:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Reda\'e7\'e3o anterior dada a parte inicial do inciso IV tendo sido acrescent ado ao art. 7\'ba pela Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6903, de 16/10/97, DOE d e 17/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub ), efeitos de 17/10/97 at\'e9 03/03/98:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub IV - nas aquisi\'e7\'f5es de bens do ativo permanente, a partir de 01 /11/96, e de bens de uso e materiais de consumo, a partir de 01/01/98, efetuadas por:" \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Ver o }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub art. 3 \'ba do Decreto n\'ba 7244/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub (Altera\'e7\'e3o n\'ba 5), que dispensa de multa, acr\'e 9scimos morat\'f3rios e atualiza\'e7\'e3o monet\'e1ria. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 7o, IV, "a"}{\*\bkmkend 7 o, IV, "a"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b produtores o u extratores n\'e3o equiparados a comerciantes ou a industriais; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A al\'ednea "a" do inciso IV foi acrescentada ao art. 7\'ba, pela Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub Decreto n\'ba 6903, de 16/10/97, DOE de 17/10/97}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 17/ 10/97. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 7o, IV, "b"}{\*\bkmkend 7 o, IV, "b"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b contribuinte s enquadrados no regime de apura\'e7\'e3o em fun\'e7\'e3o da receita bruta; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br

sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A reda\'e7\'e3o atual da al\'ednea "b", do inciso IV do art. 7\'ba foi dada pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 7466, de 17/11/98}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 18/11/98), }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 01/01/99:\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "b", do inciso IV do art. 7\'ba tendo si do acrescentado pela Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6903, de 16/10/97, DOE de 17/10/97}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeit os de 17/10/97 at\'e9 31/12/98:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub "b) microempresas;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 7o, IV, "c"}{\*\bkmkend 7 o, IV, "c"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b transportado res que tenham optado pelo cr\'e9dito presumido de que cuida o }{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub inciso XI do art. 96}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , condi cionado ao n \'e3o-aproveitamento de cr\'e9ditos fiscais relativos a opera\'e7\'f5es e presta \'e7\'f5es tributadas; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A reda\'e7\'e3o atual da al\'ednea "c", do inciso IV do art. 7\'ba foi dada pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 7466, de 17/11/98}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 18/11/98), }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 01/01/99:\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "c", do inciso IV do art. 7\'ba tendo si do acrescentado pela Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6903, de 16/10/97, DOE de 17/10/97}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeit os de 17/10/97 at\'e9 31/12/98:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub "{\*\bkmkstart 7o, IV, "c"}{\*\bkmkend 7o, IV, "c"}}{\b0\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub c) contribuint es enquadrados no regime de apura\'e7\'e3o em fun\'e7\'e3o da receita bruta;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 7o, IV, "d"}{\*\bkmkend 7 o, IV, "d"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b contribuinte s dispensados de escritura\'e7\'e3o fiscal; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha

d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A reda\'e7\'e3o atual da al\'ednea "d", do inciso IV do art. 7\'ba foi dada pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 7466, de 17/11/98}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 18/11/98), }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 01/01/99:\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "d", do inciso IV do art. 7\'ba tendo si do acrescentado pela Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6903, de 16/10/97}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 17/10/97), efeit os de 17/10/97 at\'e9 31/12/98:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub d) transportadores que tenham optado pelo cr\'e9dito presumido d e que cuida o inciso XI do art. 96, condicionado ao n\'e3o-aproveitamento de cr\ 'e9ditos fisca is relativos a opera\'e7\'f5es e presta\'e7\'f5es tributadas;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub e) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "e", do inciso IV do art. 7\'ba foi revogada pela Altera \'e7\'e3o n\'ba 9 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub D ecreto n\'ba 7466, de 17/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub , DOE de 18/11/98), }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 01/01/99:\line \line } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada a al\'ednea "e", do inciso IV do art. 7\'ba tendo sido acrescentado p ela Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub Decreto n\'ba 6903, de 16/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 17/10/97), efeitos de 17/10/97 at\ 'e9 31/12/98:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub " e) contribuintes dispensados de escritura\'e7\'e3o fiscal." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 7o, V}{\*\bkmkend 7o, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub por parte das mi croempresas, d as empresas de pequeno porte e dos ambulantes devidamente inscritos como tais no cadastro estadual, a partir de 01/01/99; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso V do art. 7\'ba foi dada Altera\'e7\ 'e3o n\'ba 9 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Decret o n\'ba 7466, de 17/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f

s20\cf0\nosupersub , DOE de 18/11/98), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 01/01/99}{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line Reda\'e7\'e3o anterior dada ao inciso V, tendo sido acrescentado ao art. 7\'ba pela Altera\'e7\'e3o n\ 'ba 07 (Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/98), efeitos de 02/07/98 a 31/12/99: \line }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub V - na hip\'f3tese do inciso II do \'a7 1\'ba do art. 541." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub na hip\'f3tese do }{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f0\fs24\cf0\nosupersub inciso II do \'a7 1\'ba do art. 541}{\b0\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub . \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso VI foi acrescentado ao art. 7\'ba pela Altera\'e7\'e3o n\'ba 9 ( }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 746 6, de 17/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub , DOE de 18/11/98), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub efeitos a partir de 01/01/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O II\line Das Situa\'e7\'f5es Relativas a Transportes em Que N\'e3o Incide o ICMS \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 8o}{\*\bkmkend 8o}{\b Art. 8\'ba }{\b0 O ICMS n\'e3o incide na ocorr\'eancia de transporte: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 8o, I}{\*\bkmkend 8o, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de carga pr\'f3p ria ou referen te a transfer\'eancia de mercadoria entre estabelecimentos do mesmo titular, em ve\'edculo do pr\'f3prio contribuinte (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub art. 644}{\b0\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f0\fs24\cf0\nosupersub ); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 8o, II}{\*\bkmkend 8o, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de pessoas, n \'e3o remunera do, efetuado por particular; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 8o, III}{\*\bkmkend 8o, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de pessoas , no caso de s ervi\'e7o prestado por empresa de turismo, na execu\'e7\'e3o de programas de tur ismo, passeios ou excurs\'f5es, desde que contratados nos termos do item 9.02 da Lista de Servi\'e7os (Anexo 1); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub A reda\'e7\'e3o atual do inciso III }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 8\'ba}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 63 (}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n \'ba 9.426, de 17/05/05, DOE de 18/05/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub ) efeitos a partir de 18/05/05.\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\' e1ria, efeitos at\'e9 17/05/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub "III - de pessoas, no caso de servi\'e7o prestado por empre sa de turismo, na execu\'e7\'e3o de programas de turismo, passeios ou excurs\'f5 es, desde que contratado nos termos do item 49 da Lista de Servi\'e7os (Anexo 1) ;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 8o, IV}{\*\bkmkend 8o, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso IV do art. 8\'ba foi revogado pela Altera\'e7\'e3o n\'ba 36 (}{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 837 5, de 22/11/02, DOE de 23 e 24/11/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso IV do art. 8\'ba pela Al tera\'e7\'e3o n\'ba 3 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Decreto n\'ba 6523, de 11/07/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 12/07/97), para acrescentar a expr ess\'e3o }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "sendo o tra nsporte efetuado em ve\'edculo pr\'f3prio desta empresa, ou por ela locado ou ar rendado".\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "IV - de valores, encomendas, correspond\'eancias, cartas, cart\'f5es p ostais, impres sos, cecogramas e outros objetos de correspond\'eancia ou inerentes aos servi\'e 7os postais da Empresa Brasileira de Correios e Tel\'e9grafos, sendo o transport e efetuado em ve\'edculo pr\'f3prio desta empresa, ou por ela locado ou arrendad o;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 8o, V}{\*\bkmkend 8o, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub destinado ao ext erior, inclusi ve nas presta\'e7\'f5es de servi\'e7os de transporte do estabelecimento exportad or ou remetente at\'e9 o porto, aeroporto ou zona de fronteira situados fora da unidade federada exportadora, relacionadas com mercadorias destinadas a exporta\ 'e7\'e3o diret a; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 8o, VI}{\*\bkmkend 8o, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas demais si tua\'e7\'f5es em que a execu\'e7\'e3o do transporte n\'e3o configure o fato gerador do imposto .

\par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 8o, Pargrafo nico}{\*\bkmkend 8o, Pargrafo nico}{\b Par\'e1grafo \'fanico.}{\b0 N\'e3o \'e9 devido o pagamento da diferen\'e7a de al\'edquotas tratando-se da presta\'e7\'e3o de servi\'e7o de trans porte relativo \'e0 aquisi\'e7\'e3o de mercadorias ou bens: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 8o, Pargrafo nico, I}{\*\bkmkend 8 o, Pargrafo nico, I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub a pre\'e7o CIF; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 8o, Pargrafo nico, II}{\*\bkmkend 8o, Pargrafo nico, II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0 \nosupersub a pre\'e7o FOB, se o transporte for efetuado em ve\'edculo do vended or ou remetente, quando a parcela do frete estiver inclu\'edda no valor da opera \'e7\'e3o. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O III\line Das Situa\'e7\'f5es Relativas a Comunica\'e7\'f5es em Que N\'e3o Incide o ICMS \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 9o}{\*\bkmkend 9o}{\b Art. 9\'ba }{\b0 O ICMS n\'e3o incide sobre a ocorr\'eancia de comunica\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 9o, I}{\*\bkmkend 9o, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub destinada ao ext erior; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 9o, II}{\*\bkmkend 9o, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em concertos, recitais, fes tivais, "shows", cinemas e cong\'eaneres; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 9o, III}{\*\bkmkend 9o, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub decorrente da produ\'e7 \'e3o, para terceiro, mediante ou sem encomenda pr\'e9via, de espet\'e1culos, en trevistas e cong\'eaneres; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 9o, IV}{\*\bkmkend 9o, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas modalidad es de radiodif us\'e3o sonora e de sons e imagens de recep\'e7\'e3o livre e gratuita, inclusive concernente \'e0 inser\'e7\'e3o de an\'fancios ou \'e0 veicula\'e7\'e3o e divul ga\'e7\'e3o de textos, desenhos e outros materiais de publicidade; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso IV do art. 9\'ba foi dada pela Alter a\'e7\'e3o n\'ba 95 (Decreto n\'ba 10569, de 12/11/07, DOE de 13/11/07), efeitos a partir de 1 9/09/07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso IV do art. 9\'ba pela Altera\'e7\' e3o n\'ba 93 ( }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decret o n\'ba 10459, de 18/09/07. DOE de 19/09/07}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub ), sem efeitos:\line }{\b0\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub IV - relativa aos servi\'e7os de radiodi

fus\'e3o sonora ou de imagens e de televis\'e3o, no tocante \'e0 gera\'e7\'e3o, emiss\'e3o, tr ansmiss\'e3o, retransmiss\'e3o, repeti\'e7\'e3o ou recep\'e7\'e3o de not\'edcias , document\'e1rios e programas recreativos, desportivos, culturais ou educaciona is, quando dirigidos ao p\'fablico, em que n\'e3o haja, da parte deste, qualquer remunera\'e7 \'e3o ou contrapresta\'e7\'e3o;\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 18/09/07:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub IV - rel ativa aos servi\'e7os de radiodifus\'e3o sonora ou de imagens e de televis\'e3o: \line {\*\bkmkstart 9o, IV, a}{\*\bkmkend 9o, IV, a}a) no tocante \'e0 gera\'e7\ 'e3o, emiss \'e3o, transmiss\'e3o, retransmiss\'e3o, repeti\'e7\'e3o ou recep\'e7\'e3o de no t\'edcias, document\'e1rios e programas recreativos, desportivos, culturais ou e ducacionais, quando dirigidos ao p\'fablico, em que n\'e3o haja, da parte deste, qualquer remu nera\'e7\'e3o ou contrapresta\'e7\'e3o;\line {\*\bkmkstart 9o, IV, b}{\*\bkmkend 9o, IV, b}b) concernente \'e0 inser\'e7\'e3o de an\'fancios ou \'e0 veicula\'e7 \'e3o e divulga\'e7\'e3o de textos, desenhos e outros materiais de publicidade;} {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 9o, V}{\*\bkmkend 9o, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub mediante livro, jornal, folhet o ou peri\'f3dico; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 9o, VI}{\*\bkmkend 9o, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub efetuada medi ante placas, c artazes, "outdoors" ou luminosos comerciais; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 9o, VII}{\*\bkmkend 9o, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub realizada internamente n o estabelecimento do pr\'f3prio contribuinte; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 9o, VIII}{\*\bkmkend 9o, VIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas dem ais situa\'e7 \'f5es em que a comunica\'e7\'e3o n\'e3o configure o fato gerador do imposto. \par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO IV\line DA SUSPENS\'c3O DA INCID\'caNC IA \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 10}{\*\bkmkend 10}{\b Art. 10.}{\ b0 Observar-se-\'e1 o disposto no art. 341, quanto \'e0s hip\'f3teses em que oc orre a suspens\'e3o da incid\'eancia do imposto. \par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO V\line DOS BENEF\'cdCIOS FISCAIS \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O I\line Das Disposi\'e7\'f5es Prelimina res \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 11}{\*\bkmkend 11}{\b Art. 11. }{ \b0 Quando a frui\'e7\'e3o ou o reconhecimento do benef\'edcio fiscal depender d e condi\'e7\'e3o, n\'e3o sendo esta satisfeita, o tributo ser\'e1 considerado de vido no moment o em que houver ocorrido a opera\'e7\'e3o ou presta\'e7\'e3o sob condi\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 11, Pargrafo nico}{\*\bkmkend 11, Pargrafo nico}{\b Par\'e1grafo \'fanico.}{\b0 O pagamento do imposto, na hip \'f3tese deste artigo, ser\'e1 feito com os acr\'e9scimos morat\'f3rios cab\'edv eis e,

se for o caso, multa, os quais ser\'e3o devidos a partir do vencimento do prazo em que o tributo deveria ter sido pago caso a opera\'e7\'e3o ou presta\'e7\'e3o n\'e3o tivesse sido efetuada com o benef\'edcio fiscal, observadas, quanto ao t ermo inicial d a incid\'eancia, as normas reguladoras da mat\'e9ria. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 12}{\*\bkmkend 12}{\b Art. 12. }{ \b0 Aplicam-se \'e0s opera\'e7\'f5es de importa\'e7\'e3o de mercadorias do exter ior os benef\'edcios fiscais previstos para as opera\'e7\'f5es realizadas no mer cado interno c om as mesmas mercadorias, em id\'eanticas condi\'e7\'f5es, sempre que tratado ce lebrado entre o Brasil e o pa\'eds de origem dispuser nesse sentido. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 12, Pargrafo nico}{\*\bkmkend 12, Pargrafo nico}{\b\fs24 Par\'e1grafo \'fanico.}{\b0\fs24 }{\b Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico do art. 12 foi revogado pela Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Decreto n \'ba 8375, de 22/11/02, DOE de 23 e 24/11/02)}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 01/01/03.\line \lin e }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda \'e7\'e3o ante rior dada ao par\'e1grafo \'fanico do art. 12 pela Altera\'e7\'e3o n\'ba 11 (}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n \'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub ), para adequar as modifica\'e7\'f5es introduzidas pelo nov o Regimento da Secretaria da Fazenda, aprovado pelo }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7509, de 20/01/99:\l ine }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Par\'e1grafo \'fanico.Para frui\'e7\'e3o do tratamento de que cuida este artigo, o interessa do formular\'e1 requerimento ao Diretor de Tributa\'e7\'e3o, fazendo comprova\'e 7\'e3o do pree nchimento das condi\'e7\'f5es para gozo do benef\'edcio, podendo o reconheciment o do direito ser feito de forma gen\'e9rica ou caso a caso, conforme dispuser o ato expedido por aquela autoridade." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 13}{\*\bkmkend 13}{\b Art. 13. }{ \b0 A outorga de benef\'edcio fiscal, salvo disposi\'e7\'e3o em contr\'e1rio: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 13, I}{\*\bkmkend 13, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub n\'e3o dispensa o contribuinte do cumprimento de obriga\'e7\'f5es acess\'f3rias; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 13, II}{\*\bkmkend 13, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub para opera\'e 7\'e3o com det erminada mercadoria n\'e3o alcan\'e7a a presta\'e7\'e3o de servi\'e7o de transpo rte com ela relacionada, e vice-versa. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 13, p. nico}{\*\bkmkend 13, p. nico}{\b Par\'e1grafo \'fanico. Revogado. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub O par\'e1grafo \'fanico do art. 13 foi revogado pela Altera\'e7\'e3o n\'ba 101 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Decreto n\'ba 11.019}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub , de 25/04/08, DOE de 26 e 27/04/08), efeitos a partir de 26/04/08.\line \ line Reda\'e7\'e3o anterior dada ao}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub par\'e1grafo \'fanico d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub o art. 13 pela Altera\'e7\'e3o n\'ba 69 (}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\' ba 9651}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 16/11/05 , DOE de 17/11/05), efeitos de 17/11/05 a 25/04/08:\line }{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Par\'e1grafo \'fanico. Perde r\'e1 o benef \'edcio o contribuinte que promover a circula\'e7\'e3o de mercadoria desacompanh ada dos documentos fiscais exigidos na legisla\'e7\'e3o ou que deixar de procede r a escritura\'e7\'e3o fiscal a que esteja submetido, salvo dispensa autorizada em ato normati vo espec\'edfico." \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O II\line Da Isen\'e7\'e3o \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O I\line Da Isen\'e7\'e3o das Opera\' e7\'f5es com Produtos Hortifrutigranjeiros,\line Agropecu\'e1rios e Extrativos A nimais e Vegetais \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 14}{\*\bkmkend 14}{\b Art. 14. }{ \b0 S\'e3o isentas do ICMS as opera\'e7\'f5es com hortali\'e7as, frutas, animais , produtos agropecu\'e1rios e produtos extrativos animais e vegetais: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 14, I}{\*\bkmkend 14, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas in ternas e inter estaduais efetuadas por quaisquer estabelecimentos, exceto se destinados a indus trializa\'e7\'e3o, dos seguintes produtos hort\'edcolas e frut\'edcolas em estad o natural, resfriados ou congelados (Conv. ICM 44/75 e Convs. ICMS 94/05): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da parte inicial do inciso I do art. 14 foi dada pe la Altera\'e7 \'e3o n\'ba 96 (Decreto n\'ba 10654, de 10/12/07, DOE de 11/12//07), para exclui r a refer\'eancia aos Convs. ICMS 20/76, 7/80, 36/84, 24/85 e 30/87, e Convs. IC MS 68/90, 09/91, 28/91, 78/91 e 124/93. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 14, I, a}{\*\bkmkend 14, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub prod utos hort\'edc olas: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, I, a, 1}{\*\bkmkend 1 4, I, a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b ab\'f3bora, abobrinha, acelga, agri\'e3o, aipim, aipo, alcachofra, alecrim, alface, alfavac a, alfazema, almeir\'e3o, aneto, anis, araruta, arruda, aspargo e azedim; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, I, a, 2}{\*\bkmkend 1 4, I, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b batata, bat

ata-doce, berinjela, bertalha, beterraba, br\'f3colos e brotos de bambu, de feij \'e3o, de samambaia e de outros vegetais (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub 17/93); \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, I, a, 3}{\*\bkmkend 1 4, I, a, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b cacateira, cambuquira, camomila, car\'e1, cardo, catalonha, cebola, cebolinha, cenoura, chi c\'f3ria, chuchu, coentro, cogumelo, couve e couve-flor; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, I, a, 4}{\*\bkmkend 1 4, I, a, 4}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 4 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b end\'edvia, erva-cidreira, erva-de-santa-maria, erva-doce, ervilha, escarola e espinafre; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, I, a, 5}{\*\bkmkend 1 4, I, a, 5}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 5 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub folhas usadas na alimenta\'e7\'e3o humana, e funcho; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do item 5, da al\'ednea "a", do inciso I do ar t. 14 foi dada pela Altera\'e7\'e3o n\'ba 20 (Decreto n\'ba 7867 de 01/11/00, no DOE de 02/11/ 00)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ef eitos a partir de 31/10/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 01/11/00:\line }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 5 - folhas usad as na alimenta \'e7\'e3o humana, e funcho (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Conv. ICM}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub 36/87);" \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, I, a, 6}{\*\bkmkend 1 4, I, a, 6}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 6 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b gengibre e gobo (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 17/93); \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, I, a, 7}{\*\bkmkend 1 4, I, a, 7}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 7 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b hortel\'e3; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, I, a, 8}{\*\bkmkend 1 4, I, a, 8}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 8 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b inhame; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, I, a, 9}{\*\bkmkend 1 4, I, a, 9}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 9 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b jil\'f3;

\par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, I, a, 1O}{\*\bkmkend 14, I, a, 1O}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 10 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub losna; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, I, a, 11}{\*\bkmkend 14, I, a, 11}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 11 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub macaxeir a, mandioca, manjeric\'e3o, manjerona, maxixe, milho verde, moranga e mostarda; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, I, a, 12}{\*\bkmkend 14, I, a, 12}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 12 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub nabi\'e7 a e nabo; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, I, a, 13}{\*\bkmkend 14, I, a, 13}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 13 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub palmito, pepino, pimenta-de-cheiro, pimenta-malagueta e piment\'e3o; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, I, a, 14}{\*\bkmkend 14, I, a, 14}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 14 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub quiabo; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, I, a, 15}{\*\bkmkend 14, I, a, 15}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 15 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub rabanete , repolho, repolho-chin\'eas, raiz-forte, r\'facula e ruibarbo; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, I, a, 16}{\*\bkmkend 14, I, a, 16}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 16 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub salsa, s als\'e3o e segurelha; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, I, a, 17}{\*\bkmkend 14, I, a, 17}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 17 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub taioba, tampala, tomate e tomilho; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, I, a, 18}{\*\bkmkend 14, I, a, 18}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 18 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub vagem; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 14, I, b}{\*\bkmkend 14, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub flor es e frutas, e xceto am\'eandoas e nozes; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b", do inciso I do}{\b\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 14 foi dada pela Alt era\'e7\'e3o n\'ba 138 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Decreto n\'ba 12313, de 13/08/10, DOE de 14 e 15/08/10}{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 14/08

/10.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "b", do inciso I do}{\b\i\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 14 pela Altera\'e7\ 'e3o n\'ba 96 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decre to n\'ba 10654, de 10/12/07, DOE de 11/12//07}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 11/12/07 a 13/08/10:\line } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) flo res e frutas, exceto am\'eandoas e nozes e as opera\'e7\'f5es interestaduais com p\'earas e ma \'e7\'e3s;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial da al\'ednea "b" , do inciso I do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub capu t }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do a rt. 14 pela Altera\'e7\'e3o n\'ba 14 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 7725 de 28/12/99, DOE de 29/12/99}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ) efeitos de 29/12 /99 a 10/12/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub "b) flores e frutas, exceto am\'eandoas, nozes, p\'earas e ma\'e7\'e3s:\line \li ne }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Red a\'e7\'e3o origin\'e1ria, efeitos at\'e9 28/12/99:\line }{\b0\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 14, I, b}{\*\bkmkend 14, I, b}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub b) frutas, exceto am\'eandoas, nozes, p\'earas e ma\'e7\'e3s (}{\b0\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Conv. ICM}{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 36/87):\line {\*\bkmksta rt 14, I, b, 1}{\*\bkmkend 14, I, b, 1}1 -}{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub nacionais; ou\line {\*\bkmkstart 14, I, b, 2}{\*\bkmken d 14, I, b, 2}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub 2 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub provenie ntes da Argentina, Bol\'edvia, Chile, Col\'f4mbia, Equador, M\'e9xico, Paraguai, Peru, Uruguai e Venezuela;". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 14, I, c}{\*\bkmkend 14, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub muda s de plantas e plantas ornamentais; \par }\pard \s21 \qj\sa180\li540\fi-540\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1 \brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brd rs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub A al\'ednea "c" foi acrescentada ao inciso I do ar t. 14 pela Altera\'e7\'e3o n\'ba 14 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 7725 de 28/12/99, DOE de 29/12/99}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 14, II}{\*\bkmkend 14, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/ 12, nas sa\'ed

das de bulbos de cebola, desde que (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub 58/91): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o da parte inicial do inciso II do }{\b\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 14 }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\ 'e7\'f5es n\'bas 122,130 e 132 (Decretos n\'bas 11656/09, 11.923/10 e 11982/10), respectivamen te, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e 7\'e3o anterior dada \'e0 parte inicial do inciso II do }{\b\i\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 14 pela Altera\'e7\'e3o n\'ba 112 (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11396}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/ 12/08, DOE de 31/12/08):\line {\*\bkmkstart 14, II}{\*\bkmkend 14, II}}{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - at\'e9 31/ 07/09, nas sa \'eddas de bulbos de cebola, desde que (Conv. ICMS 58/91):"\line \line }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o a nterior dada \'e0 parte inicial do inciso II do }{\b\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 14 pela Altera\'e7\'e3o n\'ba 105 (Decreto n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 11167/08}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 08/08 /08, DOE de }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub 09 e 10/08/08).\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub "{\*\bkmkstart 14, II}{\*\bkmkend 14, II}}{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - de 01/10/91 at\'e9 31/12/08, nas sa\'eddas de bulbos de cebola, desde que (Conv. ICMS 58/91):"\line \line }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o d a parte inicial do inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub do art. 14 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'bas 41, 63, 94, 99 e 102 (Decretos n\'bas 8511/03, 9426/05, 10654/07, 10840/08 e 11089/08), respect ivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o a nterior dada \'e0 parte inicial do inciso II do }{\b\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub art. 14 pela Altera\'e7\'e3o n\'bas 24 (Decreto n\'ba 7955/01): \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub

"II - de 01/10/91 at\'e9 30/04/2003, nas sa\'eddas de bulbos de cebola, desde qu e (Conv. ICMS 58/91, 148/92, 151/94, 121/97, 23/98, 5/99 e 10/01):"\line \line } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o d a parte inicial do inciso II }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub do art. 14 foi modificada pelas Altera\'e7\'f5es n\'bas 5, 7 e 12 ( }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decret os n\'bas 7244/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub , 7 365/98 e 7675/99), respectivamente,}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 14, II, a}{\*\bkmkend 14, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub as sa\'eddas sej am efetuadas pelo produtor; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 14, II, b}{\*\bkmkend 14, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os bulbos sejam certificados ou fiscalizados nos termos da legisla\'e7\'e3o aplic\'e1vel, e dest inados \'e0 produ\'e7\'e3o de sementes; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 14, III}{\*\bkmkend 14, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/ 12/12, nas sa \'eddas internas e interestaduais de polpa de cacau (Convs. ICMS 39/91); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 14 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'bas 122, 130 e 132 (Decretos n\'bas 11656/09, 11923/10 e 11982/10), respectivamente, par a prorroga\'e7 \'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub capu t }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do a rt. 14 pela Altera\'e7\'e3o n\'ba 112 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11396}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub , de 30/12/08, DOE de 31/12/08):\line {\*\bk mkstart 14, II}{\*\bkmkend 14, II}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "III - at\'e9 31/07/09, nas sa\'eddas internas e int erestaduais de polpa de cacau (Convs. ICMS 39/91);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 14 pe la Altera\'e7\'e3o n\'ba 105 (Decreto n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndt

w0\outl0\shad0\f1\fs20\cf0\nosupersub 11167/08}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub , de 08/08/08, DOE de }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 09 e 10/08/08):\line }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 14, III}{\* \bkmkend 14, III}III - de 27/08/91 at\'e9 31/12/08, nas sa\'eddas internas e int erestaduais de polpa de cacau (Convs. ICMS 39/91);"\line \line }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o do inci so III do}{\b \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 14 foi modificada pelas Altera\'e7\'f5es n\'bas 93, 94, 96, 99 e 102 (Decretos n\' bas 10459/07, 10543/07, 10654/07, 10840/08 e 11089/08), respectivamente, para prorroga\'e7\'e3 o do prazo de vig\'eancia do benef\'edcio.\line \line Reda\'e7\'e3o anterior dad a ao inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub ca put }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 14 pela Altera\'e7\'e3o n\'ba 92 (Decreto n\'ba 10414, de 03/08/07, DOE de 04 e 05/08/07), efeitos de 04/08/07 a 18/09/07:\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "III - de 27/08/91 at\'e9 31/08/07, nas sa\' eddas internas e interestaduais de polpa de cacau (Convs. ICMS 39/91);"\line \li ne }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Red a\'e7\'e3o ant erior dada ao inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 14 pela Altera\'e7\'e3o n\'ba 89 (Decreto n\'ba 103 46, de 21/05/0 7, DOE de 22/05/07), efeitos de 01/05/07 a 03/08/07:\line }{\b0\i\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - de 27/08/91 at\'e9 31 /07/07, nas sa\'eddas internas e interestaduais de polpa de cacau (}{\b0\i\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Convs. ICMS}{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 39/91);"\line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o anterior dada ao inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub do art. 14 pela Altera\'e7\'e3o n\'ba 56 (Decreto n\'ba 9092, de 04/05/04, DOE de 05/05/04), efeitos de 05/05/04 a 30/04/07:\line }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - de 27/08/91 at\'e9 30/04/07 , nas sa\'eddas internas e interestaduais de polpa de cacau (Convs. ICMS 39/91); "\line \line } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e 7\'e3o anterior dada ao inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub do art. 14 pela Altera\'e7\'e3o n\'ba 33 (Decreto n\'ba 825 0, de 03/04/02, DOE de 04/04/02), efeitos de 04/04/02 a 04/05/04:\line }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - }{\b0\i\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 27/08/91 at\'e9 30/04/04, nas sa\'eddas internas e interestaduais de polpa de cacau (}{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Convs. ICMS}{\b0\i\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 39/91, 148/92, 124/93, 22/95, 21/9 6, 20/97, 48/97, 67/97, 121/97, 23/98, 05/99, 07/00 e 21/02);"\line \line }{\b\i

0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\' e3o do III do art. 14 foi modificada pelas Altera\'e7\'f5es n\'bas 1, 3, 4, 5, 7, 12, 17 e 33 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decre tos n\'bas 6379/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5 \nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 6523/9 7}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 6903/97}{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 7244/98}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , 7365/98, 7675/99, 7824/00 e 8250 /02), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\' edcio. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 14, IV}{\*\bkmkend 14, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/ 2012, nas sa \'eddas de algaroba e seus derivados, nas opera\'e7\'f5es internas e interestadu ais (Conv. ICMS 03/92); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A reda\'e7\'e3o atual do inciso IV do art. 14 foi dada pela Altera\ 'e7\'e3o n\'ba 147 (Decreto n\'ba 13165, de 11/08/11, DOE de 12/08/11).\line \li ne }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao inciso IV do art. 14 pela Altera\'e7\'e3o n\'ba 96 (Decreto n\'ba 10654, de 10/12/07, DOE de 11/12//07)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub "IV - de 24/04/92 at\'e9 30/04/99 e de 20/11/2007 at\'e9 3 1/07/2011, nas sa\'eddas de algaroba e seus derivados, nas opera\'e7\'f5es inter nas e interest aduais (Conv. ICMS 03/92);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do inciso IV do art. 14 p ela Altera\'e7 \'e3o n\'ba 7 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/98}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 24/04/92 at\'e9 30/04/99, nas sa \'eddas de algaroba e seus derivados, nas opera\'e7\'f5es internas e interestadu ais (Conv. ICM 18/89 e Convs. ICMS 53/90, 3/92, 129/93, 121/95 e 23/98);" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 14, V}{\*\bkmkend 14, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de 04/10/93 at\' e9 30/04/04, n as sa\'eddas de arroz, feij\'e3o, milho e farinha de mandioca efetuadas pela Com panhia Nacional de Abastecimento (CONAB), dentro do Programa de Distribui\'e7\'e 3o Emergencial de Alimentos no Nordeste Semi-\'c1rido (PRODEA), quando doados \' e0 SUDENE para serem distribu\'eddos \'e0s popula\'e7\'f5es alistadas em frentes de emerg\'ean

cia constitu\'eddas no \'e2mbito do Programa de Combate \'e0 Fome no Nordeste (} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Convs. ICMS}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 108/93, 124/ 93, 68/94, 22/95, 21/96, 20/97, 48/97, 67/97, 121/97, 23/98, 05/99, 07/00 e 21/0 2); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso V do art. 14 foi modificada pelas Altera\' e7\'f5es n\'bas 1, 3, 4, 5, 7, 12, 17 e 33 (}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub Decretos n\'bas 6379/97}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub 6523/97}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub 6903/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub 7244/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 5\nosupersub ,}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub 7365/98, 7675/99, 7824/00 e 8250/02), respectivamente, para prorroga\'e 7\'e3o do praz o de vig\'eancia do benef\'edcio. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 14, VI}{\*\bkmkend 14, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas : \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 14, VI, a}{\*\bkmkend 14, VI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "a", do inciso VI do art. 14 foi revogada pela Altera\'e 7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Dec reto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/01.\lin e \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Reda\'e7\'e3 o origin\'e1ria, efeitos at\'e9 31/12/00:\line }{\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 14, VI, a}{\*\bkmkend 1 4, VI, a}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub a) de aves e produtos de sua matan\'e7a, em estado natural, congelados ou simplesmente temp erados, nas opera\'e7\'f5es internas, exceto se destinados a industrializa\'e7\' e3o (Convs. ICM 44/75, 14/78, 20/81, 36/84 e 28/87, e Conv. ICMS 68/90, 09/91, 2 8/91, 78/91 e 124/93);}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupers ub ". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 14, VI, b}{\*\bkmkend 14, VI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de ovos, nas ope

ra\'e7\'f5es internas, exceto se destinados a industrializa\'e7\'e3o (}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Convs. ICM}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 44/75, 14 /78, 20/78, 36 /84 e 30/87, e }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub Convs. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0\nosupersub 68/90, 09/91, 28/91, 78/91 e 124/93); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 14, VI, c}{\*\bkmkend 14, VI, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de pintos-de-umdia (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Convs. ICM}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub 44/75, 14/78 e 21/89, e }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0 \nosupersub Convs. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 24\cf0\nosupersub 25/89, 48/89, 60/89, 68/90, 09/91, 28/91, 78/91 e 124/93); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 14, VII}{\*\bkmkend 14, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'ed das de caprino s e dos produtos comest\'edveis resultantes de sua matan\'e7a (Conv. ICM 44/75 e Convs. ICMS 78/91 e 124/93); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 14, VIII}{\*\bkmkend 14, VIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a parti r de 24/05/95, nas sa\'eddas de ovinos e dos produtos comest\'edveis resultantes do seu abate (Conv. ICMS 24/95); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 14, IX}{\*\bkmkend 14, IX}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas seguintes opera\'e7\'f5 es com reprodutores e matrizes de animais vacuns, ovinos, su\'ednos e bufalinos, puros de origem, puros por cruza ou de livro aberto}{\b0\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f0\fs24\cf6\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub de vacuns, observado o disposto no par\'e1grafo \' fanico (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers ub Convs. ICM}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 35/77 ): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte incial do inciso IX do }{\b\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 14 foi dada pela Altera\' e7\'e3o n\'ba 59 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Decreto n\'ba 9209}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub , de 04/11/04, DOE de 05/11/04) efeitos a partir de 05/11/04.\line \ line Reda\'e7\'e3o anterior dada \'e0 parte incial do inciso IX do art. 14 pela Altera\'e7\'e3o n\'ba 56 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub Decreto n\'ba 9092, de 04/05/04. DOE de 05/05/04}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 05/05/04 a 0

4/11/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "}{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub IX - nas se guintes opera\'e7\'f5es com reprodutores ou matrizes de bovinos, su\'ednos, ovin os e bufalinos, puros de origem ou puros por cruza, observado o disposto no par\ 'e1grafo \'fan ico (Convs. ICM 35/77):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 04/05/ 04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "IX - }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub nas seguint es opera\'e7\'f5es com reprodutores ou matrizes de bovinos, su\'ednos, ovinos e bufalinos, puros de origem ou puros por cruza (Convs. ICM 35/77 e 9/78, e Convs. ICMS 46/90, 7 8/91 e 124/93):}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub " \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 14, IX, a}{\*\bkmkend 14, IX, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub en trada, no esta belecimento comercial ou produtor, de animais importados do exterior pelo titula r do estabelecimento, desde que tenham condi\'e7\'e3o de obter o registro geneal \'f3gico oficial no Pa\'eds; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 14, IX, b}{\*\bkmkend 14, IX, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa \'eddas, nas o pera\'e7\'f5es internas e interestaduais: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, IX, b, 1}{\*\bkmkend 14, IX, b, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 1}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b - dos anima is a que se refere o }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\ cf0\nosupersub caput}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\ cf0\nosupersub deste inciso, desde que possuam registro geneal\'f3gico oficial e sejam destin ados a estabelecimento agropecu\'e1rio inscrito no cadastro de contribuintes da unidade federada de sua circunscri\'e7\'e3o ou, quando n\'e3o exigido, inscrito no cadastro de contribuintes do Minist\'e9rio da Fazenda, no Cadastro do Imposto Territorial R ural - ITR admitindo-se outro meio que comprove o exerc\'edcio de atividade pecu \'e1ria (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\no supersub 86/9 8). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do item 1, da al\'ednea "b", do inciso IV do art. 1 4 foi dada pel a Altera\'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98)}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 31/12/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 30/12/98:\line }{\b0\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'93}{\b0\i\ul0\str

ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 1 - dos animais a que se refere o } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub deste i nciso, desde q ue possuam registro geneal\'f3gico oficial e sejam destinados a estabelecimento agropecu\'e1rio devidamente inscrito na reparti\'e7\'e3o fiscal a que estiver su bordinado, nesta ou noutra unidade da Federa\'e7\'e3o;}{\b0\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub \'94. \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 14, IX, b, 2}{\*\bkmkend 14, IX, b, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub de f\'eam eas de gado girolando, desde que devidamente registradas na associa\'e7\'e3o pr\ 'f3pria; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 14, X}{\*\bkmkend 14, X}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/12, nas entradas, do exterior, de reprodutores ou matrizes de caprinos de comprovada superioridad e gen\'e9tica, quando a importa\'e7\'e3o for efetuada diretamente por produtores (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Con v. ICMS}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 20/92); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso X do }{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub do art. 14 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'bas 122, 130 e 132 (Decretos n\'bas 11656/09, 11923/10 e 11982/10), respectivamente, para pr orroga\'e7\'e3 o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao i nciso X do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub caput }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 14 pela Altera\'e7\'e3o n\'ba 112 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11396}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub , de 30/12/08, DOE de 31/12/08):\line {\*\bkmkstar t 14, II}{\*\bkmkend 14, II}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub "X - at\'e9 31/07/09, nas entradas, do exterior, de reprod utores ou matr izes de caprinos de comprovada superioridade gen\'e9tica, quando a importa\'e7\' e3o for efetuada diretamente por produtores (Conv. ICMS 20/92);"\line \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior d ada ao inciso X do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do art. 14 pela Altera\'e7\'e3o n\'ba 105 (Decreto n\'ba }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 11167/08}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 08/08/08, DOE de }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 09 e 10/08

/08):\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkm kstart 14, X}{\*\bkmkend 14, X}X - de 24/04/92 at\'e9 31/12/08, nas entradas, do exterior, de reprodutores ou matrizes de caprinos de comprovada superioridade g en\'e9tica, qu ando a importa\'e7\'e3o for efetuada diretamente por produtores (Conv. ICMS 20/9 2);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub A reda\'e7\'e3o do X do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub do art. 14 foi modificada pelas Altera\'e7\'f5es n\'bas 63, 96, 99 e 102 (Decretos n\'bas 9426/05, 10654/07, 10840/08 e 11089/08), respectivamente, para prorroga \'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior d ada ao inciso X do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub ca put }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 14 pela Altera\'e7\'e3o n\'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 0 7/05/03):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "X de 24/04/92 at\'e9 30/04/05, nas entradas, do exterior, de reprodutores ou matri zes de caprinos de comprovada superioridade gen\'e9tica, quando a importa\'e7\'e 3o for efetuada diretamente por produtores (Convs. ICMS 20/92 e 121/95);"\line \ line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso X do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub do art. 14 pela Altera\'e7\'e3o n\'bas 24 (Decreto n\'ba 7955/01):\l ine }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "X - de 24/04/92 at\'e9 30/04/03, nas entradas, do exterior, de reprodutores ou ma trizes de capr inos de comprovada superioridade gen\'e9tica, quando a importa\'e7\'e3o for efet uada diretamente por produtores (Convs. ICMS 20/92, 121/95, 5/99 e 10/01);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7 \'e3o do inciso X do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub do art. 14 foi modificada pela Altera\'e7\'e3o n\'ba 12 (Decretos n\'bas 7675//9 9), para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 14, XI}{\*\bkmkend 14, XI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7 \'f5es interna s e interestaduais com embri\'e3o ou s\'eamen congelado ou resfriado de bovino, de ovino, de caprino ou de su\'edno (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub Convs. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f0\fs24\cf0\nosupersub 70/92, 36/99 e 27/02); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XI do }{\b\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 14 foi dada pela Altera\'e7\'e3o n\'ba 33

(Decreto n\'ba 8250, de 08/05/02. DOE de 09/05/02), efeitos a partir de 09/04/02 .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda \'e7\'e3o anterior dada ao inciso XI do art. 14 pela Altera\'e7\'e3o n\'ba 12 (D ecreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos de 17/08/99 a 08/04/02 :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XI - nas ope ra\'e7\'f5es internas e interestaduais com embri\'e3o ou s\'eamen congelado ou r esfriado de bovino, de ovino ou caprino (Conv. ICMS 70/92 e 36/99);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o origin \'e1ria, efeitos at\'e9 16/08/99:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub XI - a partir de 16/07/92, nas opera\'e7\'f5es inte rnas e interes taduais com embri\'e3o ou s\'eamen congelados ou resfriados de bovino (Conv. ICM S 70/92);}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 14, XII}{\*\bkmkend 14, XII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII -}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'ed das internas d e leite pasteurizado tipo especial, com 3,2% de gordura, de leite pasteurizado m agro, reconstitu\'eddo ou n\'e3o, com 2,0% de gordura e de leite pasteurizado ti pos A e B (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub Conv. IC M}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 25/ 83 e }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub 121/89); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XII do art. 14 foi dada pela Altera\ 'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02)}{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 29/12/0 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\lin e \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Reda\'e7\'e3 o origin\'e1ria, efeitos at\'e9 30/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XII - nas sa\'eddas internas de leite, observado o disposto no art. 465;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 14, XIII}{\*\bkmkend 14, XIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de 01/1 0/91 at\'e9 30 /04/99, nas sa\'eddas internas de pescados, exceto em se tratando de (Convs. ICM S 60/91, 148/92, 121/95 e 23/98): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XIII do art. 14 foi dada pela Altera \'e7\'e3o n\'ba 7 (Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/98) para prorro

ga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 14, XIII, a}{\*\bkmkend 1 4, XIII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b crust\'e1ceo s, moluscos, adoque, bacalhau, merluza, pirarucu, salm\'e3o e r\'e3; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 14, XIII, b}{\*\bkmkend 1 4, XIII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b opera\'e7 \'e3o que destine o pescado \'e0 industrializa\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 14, XIII, c}{\*\bkmkend 1 4, XIII, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b pescado enla tado ou cozido; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 14, XIV}{\*\bkmkend 14, XIV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIV - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/ 12/12, nas sa \'eddas internas e interestaduais de p\'f3s-larvas de camar\'e3o (Conv. ICMS 123 /92) e de reprodutores de camar\'e3o marinho produzidos no pa\'eds, observado o disposto no \'a7 2\'ba (Conv. ICMS 89/10); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XIV do}{\b\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 14 foi dada pela Altera\'e7\'e3o n\'ba 138 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 12313, de 13/08/10, DOE de 14 e 15/08/10}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XIV do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub capu t }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 14 pela } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\ 'e7\'e3o n\'ba 132 (Decreto n\'ba 11982, de 24/02/10, DOE de 25/02/10):\line }{\ b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XIV - }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub at\'e9 31/12/12, nas sa\'eddas internas e interestaduais de p\'f3s-larvas de camar\'e3o (Conv. I CMS 123/92);" \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub A reda\'e7\'e3o do inciso XIV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub do art. 14}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'ba 122 e 130 (Decretos n\'bas 11656/09 e 11923/10), respectivamente, para prorroga\'e7\'e3o do prazo de vi g\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XIV do }{\ b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b \i0\ul0

\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 14 pela A ltera\'e7\'e3o n\'ba 112 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Decreto n\'ba 11396}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub , de 30/12/08, DOE de 31/12/08):\line {\*\bkmkstart 14, II} {\*\bkmkend 14, II}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub "XIV - at\'e9 31/07/09, nas sa\'eddas internas e interestaduais de p\'f3s-larvas de camar\'e3o (Conv. ICMS 123/92);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso X IV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub c aput }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 14 pe la Altera\'e7\'e3o n\'ba 105 (Decreto n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub 11167/08}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub , de 08/08/08, DOE de }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 09 e 10/08/08):\line }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 14, XIV}{\* \bkmkend 14, XIV}XIV - de 19/12/92 at\'e9 31/12/08, nas sa\'eddas internas e int erestaduais de p\'f3s-larvas de camar\'e3o (Conv. ICMS 123/92);"\line \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7 \'e3o do XIV d o}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do ar t. 14 foi modificada pelas Altera\'e7\'f5es n\'bas 41, 63, 96, 99 e 102 (Decreto s n\'bas 8511/ 03, 9426/05, 10654/07, 10840/08 e 11089/08), respectivamente, para prorroga\'e7\ 'e3o do prazo de vig\'eancia do benef\'edcio.\line \line A reda\'e7\'e3o do inci so XIV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub caput}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 1 4 foi dada pela Altera\'e7\'e3o n\'bas 24 (Decreto n\'ba 7955/01), para excluir a refer\'eancia aos Convs. ICMS 148/92,}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub 148/92, 121/95, 20/97, 48/97, 67/97, 121/97, 23/98, 05/99 e 10/0 1).\line \line A reda\'e7\'e3o do inciso XIV do}{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 14 foi modificada pelas Altera\'e7\'f5es n\'bas 1, 3, 4, 5, 7 e 12 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub Decretos n\'bas 6379/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub 6523/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf5 \nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub 6903/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\no supersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub 7244/98}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , 7365/9 8 e 7675/99) respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 14, XV}{\*\bkmkend 14, XV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XV - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha

d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XV do art. 14 foi revogado pela Altera\'e7\'e3o n\'ba 11 (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, d e 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub ), efeitos a partir de 01/02/99.\line \line }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\ 'e1ria, efeito s at\'e9 31/01/99:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub "{\*\bkmkstart 14, XV}{\*\bkmkend 14, XV}}{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub XV - nas sa\'eddas interna s e interestad uais de cana-de-a\'e7\'facar, de mela\'e7o e de mel rico destinados \'e0 fabrica \'e7\'e3o de \'e1lcool et\'edlico hidratado combust\'edvel por usina ou destinar ia, nos termos do \'a7 1\'ba do art. 515, no per\'edodo e atendidas as }{\b0\i\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub condi\'e7\'f5es do seu \'a7 2\'ba;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 14, XVI}{\*\bkmkend 14, XVI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVI - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/ 12/12, nas rem essas de animais para a EMBRAPA para fins de insemina\'e7\'e3o e inovula\'e7\'e3 o com animais de ra\'e7a, e respectivo retorno, observado o seguinte (}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0 \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 47/98): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o da parte inicial do inciso XVI do }{\b\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 14 }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\ 'e7\'f5es n\'bas 26, 43, 60, 99, 102, 105, 112, 122, 130 e 132 (Decretos n\'bas 8023/01}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 8606/03, 9281/04, 10840/08, 11089/08, 11167/08, 11396/08, 11656/09, 11923/10 e 11982/10), respect ivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o a nterior dada a parte inicial do inciso XVI }{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub do art. 14 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 26 (Decreto n\'ba 8023, de 24/08/01, D OE de 25 e 26/08/01):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub "XVI - at\'e9 31 de julho de 2003, nas remessas de animais para a EMBRAPA para fins de insemina\'e7\'e3o e inovula\'e7\'e3o com animais de ra\'e7a, e res pectivo retorno, observado o seguinte (Convs. ICMS 47/98 e 51/01):"\line \line } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e 7\'e3o anterior dada a parte inicial do inciso XVI tendo sido acrescentado ao }{ \b\i\ul0

\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 14 pela Altera\ 'e7\'e3o n\'ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/98)}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVI - }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub at\'e9 31 de julho de 2001, nas remessas de animais para a EMBRAPA para fins de insemina\'e7\'e3o e inovula\'e7\'e3o com ani mais de ra\'e7a, e respectivo retorno, observado o seguinte}{\b\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Conv. ICMS 47/98):" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7\'f5es internas: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub tratando-se de produtor inscrito na condi\'e7\' e3o de contrib uinte normal, a Nota Fiscal indicar\'e1, como natureza da opera\'e7\'e3o, "Remes sa a EMBRAPA para fins de insemina\'e7\'e3o ou inovula\'e7\'e3o" ou express\'e3o equivalente, tendo o contribuinte o prazo de 90 (noventa) dias para efetuar o r etorno dos ani mais ao estabelecimento de origem; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub tratando-se de produtor rural n\'e3o equiparado a comerciante ou a industrial, a circula\'e7\'e3o dos animais ser\'e1 feita livremente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7\'f5es interestaduais: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a remessa de que trata este inciso ser\'e1 por prazo n\'e3o s uperior a 90 (noventa) dias; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub ser\'e1 reconhecida exclusivamente no caso de s erem os animai s pertencentes a: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub produtor inscrito no cadastro estadual; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub produtor n\'e3o inscrito autorizado pela repa rti\'e7\'e3o f azend\'e1ria do seu domic\'edlio fiscal; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub para efetuar remessa dos animais: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub tratando-se de produtor inscrito na condi\'e7 \'e3o de contr ibuinte normal, dever\'e1 ser emitida Nota Fiscal nos termos do item 1 da al\'ed

nea anterior; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7\'f5es realizadas por produtor r ural n\'e3o eq uiparado a comerciante ou a industrial, este, al\'e9m de solicitar a emiss\'e3o de Nota Fiscal Avulsa, firmar\'e1 "Termo de Compromisso", em 2 vias, com a segui nte destina\'e7\'e3o: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3.2.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub a 1\'aa via ser\'e1 retida pelo \'f3rg\'e3o fiscal da cir cunscri\'e7\'e3o do produtor remetente; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3.2.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub a 2\'aa via ser\'e1 entregue ao produtor re metente para f ins de controle e arquivamento; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 4 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub ocorrendo a venda dos animais no Estado destina t\'e1rio: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 4.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub caber\'e1 a exig\'eancia do imposto correspon dente \'e0 apl ica\'e7\'e3o da al\'edquota interestadual; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 4.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a base de c\'e1lculo do imposto ser\'e1 o val or da pauta fi scal prevista para a opera\'e7\'e3o, ou, na falta desta, o valor da opera\'e7\'e 3o; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 5 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o produtor rural n\'e3o equiparado a comerciant e ou a industr ial apresentar\'e1, \'e0 reparti\'e7\'e3o fiscal onde foi protocolizado o "Termo de Compromisso", o comprovante de quita\'e7\'e3o do imposto, quando o gado n\'e 3o retornar no prazo de 90 (noventa) dias, ou a 1\'aa via da Nota Fiscal de que trata a al\'ed nea seguinte; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub para retorno dos animais, a Nota Fiscal que acob ertar a opera \'e7\'e3o conter\'e1 a seguinte observa\'e7\'e3o: "Animais em retorno, recebido para insemina\'e7\'e3o ou inovula\'e7\'e3o, conforme Nota Fiscal n\'ba ......, d e ...../...../..... "; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub ultrapassado o prazo m\'e1ximo para retorno dos animais, estab elecido no item 1 das al\'edneas "b" e "c", sem que tenha havido o retorno, cabe r\'e1 a exig\'eancia do imposto, com base na pauta fiscal vigente na data da rem essa inicial dos animais, ou, na falta desta, o valor da opera\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 14, XVII}{\*\bkmkend 14, XVII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a parti r de 01/08/98,

nas sa\'eddas internas de farinha de mandioca (Conv. ICMS 59/98). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso XVII foi acrescentado ao art. 14 pela Altera\'e7\'e3o n\'ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/98). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 14, XVIII}{\*\bkmkend 14, XVIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\' e9 31/12/12, n as opera\'e7\'f5es com leite de cabra (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f0\fs24\cf0\nosupersub 63/00); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso XVIII do }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 14 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'ba s 122, 130 e 132 (Decretos n\'bas 11656/09, 11923/10 e 11982/10), respectivament e, para prorro ga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XVIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do art. 14 pela Altera\'e7\'e3o n\'ba 112 (}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11396}{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/12/08, DOE de 31/12/ 08):\line {\*\bkmkstart 14, II}{\*\bkmkend 14, II}}{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVIII - at\'e9 31/07/09, nas opera\ 'e7\'f5es com leite de cabra (Conv. ICMS 63/00);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso X VIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 14 pe la Altera\'e7\'e3o n\'ba 105 (Decreto n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub 11167/08}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub , de 08/08/08, DOE de }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 09 e 10/08/08):\line }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 14, XVIII}{\* \bkmkend 14, XVIII}XVIII - de 25/10/00 at\'e9 31/12/08, nas opera\'e7\'f5es com leite de cabra (Conv. ICMS 63/00)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o do XVIII do}{\b\i\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 14 foi modificada p elas Altera\'e7\'f5es n\'bas 33, 41, 56, 89, 92, 93, 94, 96, 99 e 102 (Decretos n\'bas 8250/02 , 8511, 9092/04, 10346/07, 10414/07, 10459/07, 10543/07, 10654/07, 10840/08 e 11

089/08), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do ben ef\'edcio.\line \line Reda\'e7\'e3o anterior dada ao inciso XVIII tendo sido acr escentado ao } {\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 14 pela Altera\'e7\'e3o n\'ba 20 (Decreto n\'ba 7867/00):\line }{\b0\i\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVIII - de 25/10/00 at\'e9 30/04/0 2, nas opera\'e7\'f5es com leite de cabra (Conv. ICMS 63/00)." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub nas sa\'eddas internas de castanha de caju e mel de abelhas realiz adas por produtores rurais, suas associa\'e7\'f5es ou cooperativas. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XIX do }{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 14 foi dada pela Altera\'e7\'e3o n\'ba 108 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 11289, de 30/10/08. DOE de 31/10/08}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 31/10/08.\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3 o anterior dada ao inciso XIX, tendo sido acrescentado ao}{\b\i\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 14 pela Altera\'e7\'e3o n\'ba 103 ( Decreto n\'ba 11124, de 01/07/08, DOE de 02/07/08), efeitos de 01/07/08 a 30/10/ 08:\line }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub XIX - nas sa\'e ddas internas de castanha de caju realizadas por produtores rurais, suas associa \'e7\'f5es ou cooperativas." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub nas sa\'eddas internas de aves vivas efetuadas por pr odutor rural e destinadas \'e0 C\'c1RITAS BRASILEIRA, para posterior doa\'e7\'e3o a fam\'edlia s assentadas e pr\'e9-assentadas neste Estado, com o objetivo de promo\'e7\'e3o da seguran\'e7a alimentar e nutricional. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub 0Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XX foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 14 pela Altera\'e7\'e3o }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 139 (}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12444, de 2 6/10/10. DOE d e 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub ), efeitos a partir de 27/10/10.

\par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} A isen\'e7\'e3o prevista no inciso IX alcan\'e7a tamb\'e9m os animais que ainda n\'e3o atingiram a maturi dade para reproduzir. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico foi renumerado para \'a7 1\'ba pela Altera\' e7\'e3o n\'ba 138 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub D ecreto n\'ba 12313, de 13/08/10, DOE de 14 e 15/08/10}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 14/08/10, tendo sido acrescentado ao art. 14 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Altera\'e7\'e3o n\'ba 56 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9092, de 04/05/04. DOE de 05/05 /04}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }A isen\'e7\'e3o prevista no inciso XIV alcan\'e7a tamb\'e9m a importa\'e7\'e3o do exterior de p\'f3s-larv as de camar\'e3o e reprodutores SPF (Livres de Pat\'f3genos Espec\'edficos), par a fins de melh oramento gen\'e9tico, quando efetuada diretamente por produtores (Conv. ICMS 89/ 10). \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 2\'ba foi acrescentado ao art. 14 pela Altera\'e7\'e3o n\'ba 138 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub D ecreto n\'ba 1 2313, de 13/08/10, DOE de 14 e 15/08/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 14/08/10. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O II\line Da Isen\'e7\'e3o das Opera\ 'e7\'f5es com Obras de Arte e Produtos de Artesanato \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 15}{\*\bkmkend 15}{\b Art. 15. }{ \b0 S\'e3o isentas do ICMS as opera\'e7\'f5es com obras de arte e produtos de ar tesanato: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 15, I}{\*\bkmkend 15, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de obras de arte , de quaisquer estabelecimentos, quando decorrentes de opera\'e7\'f5es realizada s pelo pr\'f3prio autor (Convs. ICMS 59/91, 148/92 e 151/94); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 15, II}{\*\bkmkend 15, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas , efetuadas po r artes\'e3os ou por entidade de que este fa\'e7a parte ou seja assistido, de pr odutos de artesanato, desde que (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub Convs. ICM}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0 \fs24\cf0\nosupersub 32/75 e }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub Convs. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub 40/90, 103/90, 80/91 e 151/94): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br

sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso II do art. 15 foi dada pela Altera\'e7\'e 3o n\'ba 41 (D ecreto n\'ba 8511 de 06/05/03, DOE de 07/05/03)}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 07/05/03}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line Red a\'e7\'e3o ant erior dada ao inciso II do art. 15 pela Altera\'e7\'e3o n\'ba 6 (Decreto n\'ba 7 295 de 04/05/98, DOE de 05/05/98), efeitos de 05/05/98 a 06/05/03:\line }{\b0\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - nas sa\' eddas, efetuad as por artes\'e3os ou por interm\'e9dio de entidade de que este fa\'e7a parte ou seja assistido, de produtos t\'edpicos de artesanato regional, desde que (Conv. ICMS 32/75 e Conv. ICMS 40/90, 103/90, 80/91 e 151/94):\line {\*\bkmkstart 15, II, a}{\* \bkmkend 15, II, a}a) sejam confeccionados ou preparados na resid\'eancia do art es\'e3o;\line {\*\bkmkstart 15, II, b}{\*\bkmkend 15, II, b}b) n\'e3o haja na su a produ\'e7\'e3o a utiliza\'e7\'e3o de trabalho assalariado;\line {\*\bkmkstart 15, II, c}{\* \bkmkend 15, II, c}c) seja atendida a legisla\'e7\'e3o do IPI."\line \line }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e 3o origin\'e1ria, efeitos at\'e9 04/05/98:\line }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "II - nas sa\'eddas, efetuadas por artes\'e3os ou por quaisquer estabelecimentos, de produtos t\'edpicos de artesanato regional, d esde que (Conv. ICM 32/75 e Convs. ICMS 40/90, 103/90, 80/91 e 151/94):" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub sejam provenientes de trabalho manual e, quando houver uso de m\'e1quinas, o resultado final continue individualizado; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "a" do inciso II do art. 15 foi dada p ela Altera\'e7 \'e3o n\'ba 55 (Decreto n\'ba 9068 de 12/04/04, DOE de 13/04/04)}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 1 3/04/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 12/04/04:\line }{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) sejam provenientes de t rabalho manual;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub n\'e3o haja na sua produ\'e7\'e3o a utiliza\'e7\ 'e3o de trabal ho assalariado; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0 \nosupersub revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\

brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A al\'ednea "c" do inciso II do art. 15 foi revogada pela Altera\'e7\'e3o n\'ba 55 (Dec reto n\'ba 9068 de 12/04/04, DOE de 13/04/04)}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 13/04/04}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line }{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1r ia, efeitos at\'e9 12/04/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "c) o produto seja vendido a consumidor final, pesso a f\'edsica ou jur\'eddica." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }A isen\'e7\'e3o de que tr ata o inciso I aplica-se, tamb\'e9m, nas opera\'e7\'f5es de importa\'e7\'e3o de obra de arte recebida em doa\'e7\'e3o realizada pelo pr\'f3prio autor ou quando adquirida com recursos da Secretaria de Fomento e Incentivo \'e0 Cultura do Minist\'e9rio da C ultura. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 1\'ba foi acrescentado ao art. 15 pela Altera\'e7\'e3o n\'ba 134 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub D ecreto n\'ba 1 2080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/05/10. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b\cf0 \'a7 2\'ba }{\cf0 A isen\'e7\'e3o de que trata o inciso II alcan\'e7a, tamb\'e9m, as sa\'eddas efetuadas por arte s\'e3o com destino a }entidade de que este fa\'e7a parte ou seja assistido{\cf0 . \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O par\'e1grafo \'fanico do art. 15 foi renumerado para \'a7 2\'ba pela }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n \'ba 134 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/05/10, te ndo sido }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub acrescentado ao art. 15 pela Altera\'e7\'e3o n\'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03). \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O III\line Da Isen\'e7\'e3o das Remes sas de Amostras Gr\'e1tis \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 16}{\*\bkmkend 16}{\b Art. 16. }{ \b0 S\'e3o isentas do ICMS as remessas e os recebimentos de amostras gr\'e1tis: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 16, I}{\*\bkmkend 16, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas e

nos recebiment os de amostras gr\'e1tis de produto de diminuto ou nenhum valor comercial, assim considerados os fragmentos ou partes de qualquer mercadoria, desde que em quant idade estritamente necess\'e1ria para dar a conhecer a sua natureza, esp\'e9cie e qualidade (C onv. de Fortaleza e Conv. ICMS 29/90); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 16, II}{\*\bkmkend 16, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas hip\'f3te ses do art. 28 , VIII, "c". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }{\b0 Para os efeitos do i nciso I, somente ser\'e3o consideradas amostras gr\'e1tis as que satisfizerem \' e0s seguintes exig\'eancias: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O par\'e1grafo \'fanico do art. 16 foi renumerado para \'a7 1\'ba pela }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n \'ba 134 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/05/10. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 16, Pargrafo nico, I}{\*\bkmkend 1 6, Pargrafo nico, I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub as sa\'eddas dever\'e3o ser feitas a t\'edtulo de distribui\'e7\'e3o gratuita, com indica\'e7\'e3o da gratuidade do produto em caracteres impressos com destaque; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 16, Pargrafo nico, II}{\*\bkmkend 16, Pargrafo nico, II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0 \nosupersub as quantidades n\'e3o poder\'e3o exceder de 20% do conte\'fado ou do n\'famero de unidades da menor embalagem de apresenta\'e7\'e3o comercial do mes mo produto, para venda ao consumidor; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 16, Pargrafo nico, III}{\*\bkmkend 16, Pargrafo nico, III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\ cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0 \nosupersub em se tratando de amostras de tecidos, n\'e3o h\'e1 restri\'e7\'f5es quanto \'e0 largura, mas seu comprimento s\'f3 ser\'e1 admiss\'edvel at\'e9 0,4 5m para os de algod\'e3o estampado, e at\'e9 0,30m para os demais, desde que con tenham, em qua lquer caso, impressa tipograficamente ou a carimbo, a express\'e3o "Sem valor co mercial", dispensadas desta exig\'eancia as amostras cujo comprimento n\'e3o exc eda de 0,25m e 0,15m, nas hip\'f3teses supra, respectivamente; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 16, Pargrafo nico, IV}{\*\bkmkend 16, Pargrafo nico, IV}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0 \nosupersub tratando-se de amostras de cal\'e7ados, estas dever\'e3o consistir e m p\'e9s isolados daquelas mercadorias, conduzidas por viajante de estabelecimen to industrial, devendo constar gravada no solado dos cal\'e7ados a express\'e3o "Amostra para viajante";

\par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 16, Pargrafo nico, V}{\*\bkmkend 1 6, Pargrafo nico, V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub na hip\'f3tese de amostras gr\'e1tis de produtos da ind\'fastria far mac\'eautica, a distribui\'e7\'e3o dever\'e1 ser feita exclusivamente a m\'e9dic os, veterin\'e1rios e dentistas, bem como a estabelecimentos hospitalares. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }Na hip\'f3tese de sa\'edd a de medicamento, somente ser\'e1 considerada amostra gratuita a que contiver: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 2\'ba do art. 16 foi dada pela Altera\ 'e7\'e3o n\'ba 143 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ( Decreto n\'ba 12551, de 20/01/11, DOE de 21/01/11), efeitos a partir de 01/03/11 :\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o anterior dada ao \'a7 2\'ba tendo sido acrescentado ao art. 16 pela Alter a\'e7\'e3o n\'ba 134 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/05/10 a 28/02/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "\'a7 2\'ba Na hip\'f3tese de sa\'edda de medicamento, ser\'e1 consider ada amostra gratuita a que contiver:\line I - 50 % do conte\'fado da apresenta\' e7\'e3o origin al registrada na Ag\'eancia Nacional de Vigil\'e2ncia Sanit\'e1ria - ANVISA, com exce\'e7\'e3o dos antibi\'f3ticos, que dever\'e3o ter a quantidade suficiente p ara o tratamento de um paciente, e dos anticoncepcionais e medicamentos de uso c ont\'ednuo, qu e dever\'e3o ter a quantidade de 100 % do conte\'fado da apresenta\'e7\'e3o orig inal registrada na ANVISA;\line II - na embalagem a express\'e3o \'93AMOSTRA GR\ 'c1TIS\'94 n\'e3o remov\'edvel;\line III - o n\'famero de registro com treze d\' edgitos corres pondentes \'e0 embalagem original, registrada e comercializada, da qual se fez a amostra;\line IV- no r\'f3tulo e no envolt\'f3rio, as demais indica\'e7\'f5es d e car\'e1ter geral ou especial exigidas ou estabelecidas pelo \'f3rg\'e3o compet ente do Minist \'e9rio da Sa\'fade." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub quantidade suficiente para o tratamento de um paciente , tratando-se de antibi\'f3ticos; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub da apresenta\'e7\'e3o registrada na Ag\'eancia Nacion al de Vigil \'e2ncia Sanit\'e1ria - ANVISA e comercializada pela empresa: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 100% (cem por cento) da quantidade de peso, volume l\'e dquido ou unid ades farmacot\'e9cnicas, tratando-se de anticoncepcionais; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub 50% (cinq\'fcenta por cento) da quantidade total de pes o, volume l

\'edquido ou unidades farmacot\'e9cnicas, nos demais casos; \par }\pard \par \pard \s23 \qj\sa360\brdrl\brdrs\brdrw30\brsp0\brdrcf3\brdrt\brdrs\brdrw30\ brsp0\brdrcf3\brdrr\brdrs\brdrw30\brsp0\brdrcf3\brdrb\brdrs\brdrw30\brsp0\brdrcf 3\shading10000\cfpat4 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf6\cb4 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\cb4\nosupersub A reda\'e7\'e3o da al\'ednea "b" do inciso II do }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\cb4\nosupersub \'a7 2\'ba do ar t. 16}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\cb4\nosupersub passar\' e1 a vigorar com a reda\'e7\'e3o a seguir, por for\'e7a da Altera\'e7\'e3o n\'ba 147 (Decreto n\'ba 13165, de 11/08/11, DOE de 12/08/11), efeitos a partir de 01 /10/11:\line } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\cb4\nosupersub "b) no m\'ednimo, 50% (cinq\'fcenta por cento) da quantidade total de peso, volume l\'edquido ou unidades farmacot\'e9cnicas, nos demais casos;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub na embalagem, as express\'f5es ''AMOSTRA GR\'c1TIS'' e \'93VENDA P ROIBIDA\'94, de forma clara e n\'e3o remov\'edvel; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o n\'famero de registro com treze d\'edgitos correspo ndentes \'e0 e mbalagem original, registrada e comercializada, da qual se fez a amostra; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub no r\'f3tulo e no envolt\'f3rio, as demais indica\'e7\ 'f5es de car \'e1ter geral ou especial, exigidas ou estabelecidas pelo \'f3rg\'e3o competente do Minist\'e9rio da Sa\'fade. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O IV\line Da Isen\'e7\'e3o das Opera\ 'e7\'f5es com Produtos Farmac\'eauticos \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 17}{\*\bkmkend 17}{\b Art. 17. }{ \b0 S\'e3o isentas do ICMS as opera\'e7\'f5es com medicamentos e outros produtos farmac\'eauticos de uso humano: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 17, I}{\*\bkmkend 17, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de produtos farm ac\'eauticos realizadas por \'f3rg\'e3os ou entidades, inclusive funda\'e7\'f5es , da administra\'e7\'e3o p\'fablica federal, estadual ou municipal, direta ou in direta, com destino (Conv. ICM 40/75 e Convs. ICMS 41/90, 80/91 e 151/94): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 17, I, a}{\*\bkmkend 17, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a ou tros \'f3rg \'e3os ou entidades da mesma natureza; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 17, I, b}{\*\bkmkend 17, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a co nsumidor final , desde que efetuadas por pre\'e7o n\'e3o superior ao custo dos produtos; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 17, II}{\*\bkmkend 17, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub as opera\'e7\ 'f5es realizad as com os medicamentos de uso humano destinados ao tratamento de portadores do v

\'edrus da AIDS, bem como com os produtos intermedi\'e1rios e f\'e1rmacos empreg ados na sua produ\'e7\'e3o, todos indicados no }{\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs24\cf0\nosupersub 10/02, observadas as condi\'e7\'f5es definid as no acordo interestadual; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II do}{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 17 foi dada pela Altera\'e7\'e3o n\'ba 138 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 12313, de 13/08/10, DOE de 14 e 15/08/10}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 13/08/10.\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3 o anterior dada aos dispositivos abaixo }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub do} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 1 7 pela Altera\'e7\'e3o n\'ba 136 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Decreto n\'ba 12.158, de 01/06/10, DOE de 02/06/10): \line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II -\line a) \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 1.37. Tenofovir \'96 2920.90.90 e 2934.99.99; (efeitos de 02/06/10 a 13/08/10)\ line 2.8. Teno fovir \'96 2920.90.90 e 2934.99.99; (efeitos de 02/06/10 a 13/08/10)\line b)\lin e 1.9. Tenofovir \'96 2920.90.90 e 2934.99.99;" (efeitos de 02/06/10 a 13/08/10) \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7 \'e3o anterior dada aos dispositivos abaixo }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub art. 17}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub pela Altera\'e7\'e3o n\'ba 112 (Decreto n\'ba 11.396, de 30/12/08, DOE de 31/12 /08):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub "II - \line a)\line 3.6. revogado; (efeitos de 31/12/08 a 13/08/10)\line 3. 8 - Darunavir, 3004.90.79; (efeitos de 31/12/08 a 13/08/10)\line b)\line 2.6 - Zidovudina - AZ T e Nevirapina, 3004.90.79 e 3004.90.99; (efeitos de 31/12/08 a 13/08/10)\line 2 .7 - Darunavir, 3004.90.79;" (efeitos de 31/12/08 a 13/08/10)\line \line }{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior da da aos dispositivos abaixo }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup

ersub do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b art. 17}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Alte ra\'e7\'e3o n\'ba 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08).\ line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " II - \line a) \line 1.36. (S)-5-cloro-alfa-(ciclopropiletinil) -2-[((4-metoxifenil)-metil)amin o] -alfa-(trifluormetil) benzenometanol \'96 2921.42.29; (efetios de 09/08/08 a 13/08/10) (efeitos de 09/08/08 a 13/08/10)\line b) \line 1.8. Efavirenz \'962933 .99.99;" (efet ios de 09/08/08 a 13/08/10)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao item 3.7 tendo s ido acrescentado ao item 3, da al\'ednea "a", do inciso II do}{\b\i\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 17 pela Altera\'e7\'e3o n\ 'ba 8 4 (Decreto n\'ba 10223, de 02/02/07, DOE de 03 e 04/02/07), efeitos de 03 /02/07 a 13/08 /10:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "3.7. Sulfato de Atazanavir, 3004.90.68."\line \line }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a o sub}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub item 3.6, ten do sido acrescentado ao item 3, da al\'ednea "a", do inciso II do }{\b\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 17 pela Altera\'e7\'e3o n\' ba 64 (Decreto n\'ba 9513, de 10/08/05, DOE de 11/08/05), ficando convalidadas a s opera\'e7\'f5es ocorridas no per\'edodo de 08/04/02 at\'e9 11/08/05, ressaltan do que, a conv alida\'e7\'e3o n\'e3o autoriza a restitui\'e7\'e3o ou compensa\'e7\'e3o de impor t\'e2ncias j\'e1 recolhidas:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "3.6 - Zidovudina \'96 AZT e Nevirapina, 3004.90.79 e 3004.90.99." (efeitos de 11/08/05 a 30/12/08)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos dispositi vos abaixo }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub do}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do}{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 17}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 57 (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9152, d e 28/07/04, DOE de 29/07/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub ), efeitos a partir de 29/07/04 a 13/08/10:\line }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "1.19. Cicloprop il-Acetileno, 2902.90.90;\line 1.20. Cloreto de Tritila, 2903.69.19;\line 1.21. Tiofenol, 2908 .20.90;\line 1.22. 4-Cloro-2-(trifluoroacetil)-anilina, 2921.42.29;\line 1.23. N -tritil-4-cloro-2-(trifluoroacetil)-anilina, 2921.42.29;\line 1.24. (S)-4-cloroalfa-cicloprop iletinil-alfa-trifluorometil-anilina, 2921.42.29;\line 1.25. N-metil-2-pirrolidi nona, 2924.21.90;\line 1.26. Cloreto de terc-butil-dimetil-silano, 2931.00.29;\l ine 1.27. (3S,4aS,8aS)-2-\{(2R)-2-[(4S)-2-(3-hidroxi-2-metil-fenil)-4,5-dihidro1,3-oxazol-4-i l] -2-hidroxietil\}-N-(1,1-dimetil-etil)-decahidroisoquinolina-3-carboxamida, 29 33.49.90;\line 1.28. Oxetano (ou : 3\'b4,5\'b4-Anidro-timidina), 2934.99.29;\lin

e 1.29. 5-metil-uridina, 2934.99.29;\line 1.30. Tritil-azido-timidina, 2334.99.2 9;\line 1.31. 2,3-Dideidro-2,3-dideoxi-inosina, 2934.99.39;\line 1.32. Inosina, 2934.99.39;\li ne 1.33. 3-(2-cloro-3-piridil-carbonil)-amino-2-cloro-4-metilpiridina, 2933.39.2 9;\line 1.34. N-(2-cloro-4-metil-3-piridil-2-ciclopropilamino)-3-pridinocarboxam ida. 2933.39.2 9;\line 1.35. 5\'92 \'96 Benzoil \'96 2\'92 \'96 3\'92 \'96 dideidro \'96 3\'92 \'96 deoxi-timidina;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos dispositivos abaixo } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 17}{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 08 /05/02. DOE de 09/05/02):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub "II- nas seguintes sa\'eddas e entradas de mercadorias, desde que as opera\'e7\'f5es estejam beneficiadas com isen\'e7\'e3o ou al\'edquota zero do Im posto sobre a Importa\'e7\'e3o ou do IPI (Conv. ICMS 10/02): (efeitos de 09/04/0 2 a 13/08/10)\line {\*\bkmkstart 17, II, a}{\*\bkmkend 17, II, a}a) recebimento pelo importado r de: (efeitos de 09/04/02 a 13/08/10)\line 1. produtos intermedi\'e1rios a segu ir indicados, destinados \'e0 produ\'e7\'e3o de medicamento de uso humano para o tratamento de portadores do v\'edrus da AIDS: (efeitos de 09/04/02 a 13/08/10)\ line 1.1. \'c1 cido3-hidroxi-2-metilbenzoico, 2918.19.90; (efeitos de 09/04/02 a 13/08/10)\line 1.2. Glioxilato de L-Mentila, e 1,4-Ditiano 2,5 Diol, Mentiloxatiolano, 2930. 90.39; (efeitos de 09/04/02 a 13/08/10)\line 1.3. Cloridrato de 3-cloro-metilpir idina, 2-Cloro -3-(2-clorometil-4-piridilcarboxamido)-4-metilpiridina, 2-Cloro-3-(2-ciclopropil amino-3-piridilcarboxamido)-4-metilpiridina, 2933.39.29; (efeitos de 09/04/02 a 13/08/10)\line 1.4.}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Benzoa to de [3S-(2(2S*3S*)2alfa,4aBeta,8aBeta)]-N-(1,1-dimetiletil) decahidro-2-(2-hid roxi-3-amino-4-(feniltiobutil)-3-isoquinolina carboxamida, 2933.49.90; (efeitos de 09/04/02 a 13/08/10)\line 1.5.}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub N-terc-butil-1-(2(S)-hidroxi-4-(R)-[N-[(2)-hidroxiindan-1(S)-il]carbamoi l]-5-fenilpent il) piperazina-2(S)-carboxamida, 2933.59.19; (efeitos de 09/04/02 a 13/08/10)\l ine 1.6.}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub In dinavir Base: [1(1S,2R),5(S)]-2,3,5-trideoxi-N-(2,3-dihidro-2-hidroxi-1H-inden-1-il)-5-[2-[[(1 ,1-dimetiletil)-amino]carbonil]-4-(3-piridinilmetil)-1-piperazinil]-2-(fenilmeti l)-D-eritro-pentonamida, 2933.59.19; (efeitos de 09/04/02 a 13/08/10)\line 1.7.} {\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Citosina, 2933.59.99; (efeitos de 09/04/02 a 13/08/10)\line 1.8.}{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Timidina, 2934.99.23; (efeitos de 09/04/02 a 13/08/10)\line 1

.9. Hidroxibenzoato de (2R-cis)-4-amino-1-[2-hidroxi-metil)-1,3-oxatiolan-5-il]2(1H)-pirimidi nona, 2934.99.39 (efeitos de 09/04/02 a 13/08/10)\line 1.10.}{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (2R,5R)-5-(4-amino-2-oxo-2H-pir imidin-1-il)-[ 1,3]-oxatiolan-2-carboxilato de 2S-isopropil-5R-metil-1R-ciclohexila, 2934.99.99 ; (efeitos de 09/04/02 a 14/08/10)\line 1.11. revogado (efeitos a partir de 09/0 4/02)\line 1.12. revogado (efeitos a partir de 09/04/02)\line 1.13. revogado (ef eitos a partir de 09/04/02)\line 1.14. revogado (efeitos a partir de 09/04/02)\line 1.15. revo gado (efeitos a partir de 09/04/02)\line 1.16. revogado (efeitos a partir de 09/ 04/02)\line 1.17. revogado (efeitos a partir de 09/04/02)\line 1.18. revogado (e feitos a parti r de 09/04/02)\line 2.}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub dos f\'e1rmacos a seguir indicados, destinados \'e0 produ\'e7\'e3o de medicamentos de uso humano para o tratamento de portadores do v\'edrus da AIDS: (efeitos de 0 9/04/02 a 13/08/10)\line 2.1. Nelfinavir Base: 3S-[2(2S*,3S*),3alfa,4aBeta,8aBe ta]]-N-(1,1-dimetiletil)decahidro-2-[2-hidroxi-3-[(3-hidroxi-2-etilbenzoil)amino ]-4-(feniltio) butil]-3-isoquinolina; carboxamida, 2933.49.90; (efeitos de 09/04/02 a 13/08/10 ) \line 2.2. Zidovudina - AZT, 2934.99.22; (efeitos de 09/04/02 a 13/08/10)\lin e 2.3. Sulfato de Indinavir, 2924.29.99; (efeitos de 09/04/02 a 13/08/10)\line 2 .4. Lamivudina , 2934.99.93; (efeitos de 09/04/02 a 13/08/10)\line 2.5. Didanosina, 2934.99.29; (efeitos de 09/04/02 a 13/08/10)\line 2.6. Nevirapina, 2934.99.99; (efeitos de 09/04/02 a 13/08/10)\line 2.7. Mesilato de nelfinavir, 2933.49.90; (efeitos de 0 9/04/02 a 13/0 8/10)\line 3. dos medicamentos de uso humano para o tratamento de portadores do v\'edrus da AIDS, \'e0 base de: (efeitos de 09/04/02 a 13/08/10)\line 3.1. Zalci tabina, Didanosina, Estavudina, Delavirdina, Lamivudina, medicamento resultante da associa\'e7 \'e3o de Lopinavir e Ritonavir; 3003.90.99, 3004.90.99, 3003.90.69, 3004.90.59; (efeitos de 09/04/02 a 13/08/10)\line 3.2. Saquinavir, Sulfato de Indinavir, Sul fato de Abacavir, 3003.90.78, 3004.90.68; (efeitos de 09/04/02 a 13/08/10)\line 3.3. Ziagenavi r, 3003.90.79, 3004.90.69; (efeitos de 09/04/02 a 13/08/10)\line 3.4. Efavirenz, Ritonavir; 3003.90.88 ; 3004.90.78; (efeitos de 09/04/02 a 13/08/10)\line 3.5. Mesilato de nelfinavir, 3004.90.68 e 3003.90.78; (efeitos de 09/04/02 a 13/08/1 0)\line b) \line 1 - dos f\'e1rmacos destinados a produ\'e7\'e3o de medicamentos de uso hum ano para o tratamento dos portadores do v\'edrus da AIDS: (efeitos de 09/04/02 a 13/08/10)\line 1.1. Sulfato de Indinavir, 2924.29.99; (efeitos de 09/04/02 a 13 /08/10)\line 1 .2. Ganciclovir, 2933.59.49; (efeitos de 09/04/02 a 13/08/10)\line 1.3. Zidovudi na, 2934.99.22; (efeitos de 09/04/02 a 13/08/10)\line 1.4. Didanosina, 2934.99.2 9; (efeitos de 09/04/02 a 13/08/10)\line 1.5. Estavudina, 2934.99.27; (efeitos d e 09/04/02 a 1 3/08/10)\line 1.6. Lamivudina, 2934.99.93; (efeitos de 09/04/02 a 13/08/10)\line 1.7. Nevirapina, 2934.99.99; (efeitos de 09/04/02 a 13/08/10)\line 2 - dos medi camentos de uso humano, destinados ao tratamento dos portadores do v\'edrus da A IDS, \'e0 base de: (efeitos de 09/04/02 a 13/08/10)\line 2.1. Ritonavir, 3003.90.88, 3004.90.7 8; (efeitos de 09/04/02 a 13/08/10)\line 2.2. Zalcitabina, Didanosina, Estavudin a, Delavirdina, Lamivudina, medicamento resultante da associa\'e7\'e3o de Lopina vir e Ritonavi r; 3003.90.99, 3004.90.99, 3003.90.69, 3004.90.59; (efeitos de 09/04/02 a 13/08/ 10)\line 2.3. Saquinavir, Sulfato de Indinavir, Sulfato de Abacavir, 3003.90.78,

3004.90.68; (efeitos de 09/04/02 a 13/08/10)\line 2.4. Ziagenavir, 3003.90.79, 3004.90.69; ( efeitos de 09/04/02 a 13/08/10)\line 2.5. Mesilato de nelfinavir, 3004.90.68 e 3 003.90.78;" (efeitos de 09/04/02 a 13/08/10)\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao s dispositivos abaixo }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub } {\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 17 pela }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e 3o n\'ba 31 (D ecreto n\'ba 8149 de 14/02/02, DOE de 15/02/02):\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - \line a)\line 1.18. Medica mento resultante da associa\'e7\'e3o de Lopinavir e Ritonavir, 3003.90.99 e 3004 .90.99; (efeit os de 15/01/02 a 08/05/02)\line 2. dos medicamentos de uso humano, para o tratam ento de portadores do v\'edrus da AIDS, a seguir indicados, classificados nos re spectivos c\'f3digos da Nomenclatura Brasileira de Mercadorias - Sistema Harmoni zado - NBM/SH: (efeitos de 15/01/02 a 08/05/02)\line 2.3. Medicamento resultante da associa\'e 7\'e3o de Lopinavir e Ritonavir, 3003.90.99 e 3004.90.99; (efeitos de 15/01/02 a 08/05/02)\line b) \line 2. dos medicamentos de uso humano, destinados ao tratam ento dos porta dores do v\'edrus da AIDS: os classificados nos c\'f3digos NBM/SH 2934.90.99, 30 03.90.99, 3003.90.78, 3004.90.69, 3004.90.99 e 3004.90.79, que tenham como princ \'edpio ativo os f\'e1rmacos Nevirapina, Zidovudina-AZT, Ganciclovir, Zalcitabin a, Didanosina, Estavudina, Saquinavir, Sulfato de Indinavir, Sulfato de Abacavir, Ritonavir, L amivudina, Delavirdina ou Efavirenz, e o medicamento resultante da associa\'e7\' e3o de Lopinavir e Ritonavir, classificados nos c\'f3digos da NBM/SH 3003.90.99 e 3004.90.99;" (efeitos de 15/01/02 a 08/05/02)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos dispositi vos abaixo }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub do}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do}{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 17}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 25 (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7983 de 26/06/01, DOE de 27/06/01):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "II - nas seguintes sa\'eddas e entradas de mercador ias, desde que as opera\'e7\'f5es estejam beneficiadas com isen\'e7\'e3o ou al\' edquota zero d o Imposto sobre a Importa\'e7\'e3o ou do IPI (Convs. ICMS 130/92, 23/93, 51/94, 164/94, 46/96, 88/96 e 24/97): (efeitos de 27/07/01 a 08/04/02)\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a) }{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub recebimento pelo importador (Conv . ICMS 21/01): (efeitos de 03/05/01 a 08/04/02)\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub 1.9. N-terc-butil-1-(2(S)-hidroxi-4-(R)-[N[( 2)-hidroxiindan-1(S)-il]carbamoil]-5-fenilpentil) piperazina-2 (S)-carboxamida,

2933.59.19; (efeitos de 03/05/01 a 08/04/02)\line 1.15. Hidroxibenzoato de (2R-c is)-4-amino-1[2-hidroxi-metil)-1,3-oxatiolan-5-il]-2(1H)-pirimidinona, 2934.90.39; (efeitos d e 03/05/01 a 08/04/02)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub 1.17. (2R,5R)-5-(4-amina-2-oxo-2H-pirimidin-1-il)-[1,3]-ox atiolan-2 carb oxilato de 2S-isopropil-5R-metil-1R-ciclohexila, 2934.90.99;8; (efeitos de 03/05 /01 a 08/04/02)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub 2.1. Zalcitabina, Didanosina, Saquinavir, Sulfato de Indinavir, R itonavir, Esta vudina, Lamivudina, Delavirdina e Ziagenavir, todos classificados nos c\'f3digos 3003.90.99, 3003.90.78, 3004.90.69 e 3004.90.99;" (efeitos de 03/05/01 a 08/04/ 02)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Reda \'e7\'e3o anterior dada aos dispositivos abaixo }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub art. 17 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub pela Altera\'e7\'e3o n\'ba 24 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7955, de 16/05/01}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 17/05/01 ):\line }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - nas seguin tes sa\'eddas e entradas de mercadorias, desde que as opera\'e7\'f5es estejam be neficiadas com isen\'e7\'e3o ou al\'edquota zero do Imposto sobre a Importa\'e7\'e3o ou do IPI (Convs. ICMS 130/92, 23/93, 51/94, 164/94, 46/96, 88/96, 24/97 e 21/01): (efei tos de 17/05/1 a 27/07/01)\line {\*\bkmkstart 17, II, a}{\*\bkmkend 17, II, a}}{ \b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a) }{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub }{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub recebimento pelo importad or: (sem efeit os)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub 1. dos f\'e1rmacos a seguir indicados, destinados \'e0 produ\'e7\'e3o de medi camentos de uso humano, para o tratamento de portadores do v\'edrus da AIDS, cla ssificados nos respectivos c\'f3digos da Nomenclatura Brasileira de Mercadorias - Sistema Harm onizado - NBM/SH: (efeitos de 03/05/01 a 08/04/02)\line 1.1. \'c1cido3-hidroxi-2 -metilbenz\'f3ico, 2918.19.90; (efeitos de 03/05/01 a 08/04/02)\line 1.2. Sulfat o de Indinavir , 2924.29.99; (efeitos de 03/05/01 a 08/04/02)\line 1.3. Mentiloxatiolano, Gliox ilato de L-Mentila, e 1,4-Ditiano 2,5 Diol, todos classificados no c\'f3digo 293 0.90.39; (efeitos de 03/05/01 a 08/04/02)\line 1.4. Cloridrato de 3-cloro-metilp iridina, 2933. 39.29; (efeitos de 03/05/01 a 08/04/02)\line 1.5. 2-Cloro-3-(2-Clorometil-4-piri dilcarboxamido)-4-metilpiridina, 2933.39.29; (efeitos de 03/05/01 a 08/04/02)\li ne 1.6. 2-Cloro-3-(2-Ciclopropilamino-3-piridilcarboxamido)-4-metilpiridina, 293 3.39.29; (efei tos de 03/05/01 a 08/04/02)\line 1.7. Benzoato de [3S-(2(2*3S*) 2alfa,4aBeta,8aB eta)]-N-(1,1dimetiletil) decahidro-2- (2-hidroxi-3-amino-4 - (feniltiobutil)-3-i soquinolina carboxamida, 2933.40.90; (efeitos de 03/05/01 a 08/04/02)\line 1.8. Nelfinavir Bas e: 3S-[2(2S*,3S*),3alfa,4aBeta,8aBeta] [-N-(1,1-dimetiletil)decahidro-2-[2-hidro xi-3-[ (3-hidroxi-2-metilbenzoil)amino]-4-(feniltio)butil]-3-isoquinolina carbox

amida, 2933.40.90; (efeitos de 03/05/01 a 08/04/02)\line 1.9.}{\b0\i\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub N-terc-butil-1-(2(S)-hidroxi-4-(R)-[N[(2 )-hidroxiindan-1(S)-il]carbamoil]-5-fenilpentil) piperazina-2(S)-carboxamida, 29 39.59.19; (sem efeitos)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub 1.10. Indinavir Base : [1(1S,2R),5(S)]-2,3,5-trideoxi-N-(2,3-dihidro-2hidroxi-1H-inden-1-il)-5- [2- [[1,1-dimetiletil) -amino]carbonil]-4- (3-piridini lmetil)-1-pipe razinil]-2- (fenilmetil)-D-eritropentonamida, 2933.59.19; (efeitos de 03/05/01 a 08/04/02)\line 1.11. Citosina, c\'f3digo NBM/SH 2933.59.99; (efeitos de 03/05/0 1 a 08/04/02)\line 1.12. Zidovudina - AZT, c\'f3digo NBM/SH 2934.90.22; (efeitos de 03/05/01 a 08/04/02)\line 1.13. Timidina, 2934.90.23; (efeitos de 03/05/01 a 08/04/02)\lin e 1.14. Lamivudina e Didonasina, ambos classificados no c\'f3digo NBM/SH 2934.90 .29; (efeitos de 03/05/01 a 08/04/02)\line 1.15.}{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Hidroxibenzoato de (2R-cis)-4-amino-1-[2-hidroxi-metil) -1,3-oxatiolan-5-il]-2(1H)-pirimidinona, 2934.90.99}{\b0\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ; (efeitos de 03/05/01 a 08/04/02)\line }{\b 0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 1.16. Nevi rapina, 2934.90.99; (efeitos de 03/05/01 a 08/04/02)\line 1.17. (2R,5R)-5-(4-ami na-2-oxo-2H-pi rimidin-1-il)-[1,3]-oxatiolan-2-carboxilato de 2S-isopropil-5R-metil-1R-ciclohex ila, 2934.90.99; (sem efeitos)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub 2.1. Zalcitabina, Didanosina, Saquinavir, Sulfato de Indinavir, Ritonavir, Estavudina, Lamivudina, Delavirdina e Ziagenavir, todos classificados nos c\'f3digos 3003.90.99, 3003.90.78, 3004.90.69 e 30.04.90.99; (sem efeitos)\ line 2.2. O que tenha como princ\'edpio ativo a subst\'e2ncia Efavirenz, 304.90. 79;" (efeitos de 03/05/01 a 08/04/02)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "a", do inc iso II do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub }{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 17 Altera\'e7\' e3o n\'ba 22 ( }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decret o n\'ba 7902 de 07/02/01, DOE de 08/02/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 09/01/01 a 02/05/01:\line }{\b0 \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 17 , II, a}{\*\bkmkend 17, II, a}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub a) recebimento pelo importador dos f\'e1rmacos Sulfato d e Indinavir, c \'f3digo NBM/SH 2924.29.99, Nevirapina, c\'f3digo NBM/SH 2934.90.99, Timidina, c \'f3digo NBM/SH 2934.90.23, Zidovudina - AZT, c\'f3digo NBM/SH 2934.90.22, Lamiv udina e Didonasina, ambos classificados no c\'f3digo NBM/SH 2934.90.29, Mentilox atiolano e 1,4 -Ditiano 2,5 Diol, ambos classificados no c\'f3digo NBM/SH 2930.90.39, Glioxilat o de L-Mentila, c\'f3digo NBM/SH 2930.90.39, Citosina, c\'f3digo NBM/SH 2933.59. 99 e dos medicamentos Zalcitabina, Didanosina, Saquinavir, Sulfato de Indinavir, Ritonavir, Es tavudina, Lamivudina, Delavirdina e Ziagenavir, todos classificados nos c\'f3dig os NBM/SH 3003.90.99, 3003.90.78, 3004.90.69, 3004.90.99 e o medicamento classif

icado no c\'f3digo NBM/SH 3004.90.79, que tenha como princ\'edpio ativo a subst\ 'e2ncia Efavir enz (Convs. ICMS 42/98, 114/98, 66/99, 96/99, 59/00 e 95/00);}{\b0\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada aos dispositivos abaixo }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub caput }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 17 pel a Altera\'e7\'e3o n\'ba 20 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub Decreto n\'ba 7867 de 01/11/00, DOE de 02/11/00}{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II -\line }{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a) recebimento pelo importad or dos f\'e1rmacos Sulfato de Indinavir, c\'f3digo NBM/SH 2924.29.99, Nevirapina , c\'f3digo NBM/SH 2934.90.99, Timidina, c\'f3digo NBM/SH 2934.90.23, Zidovudina - AZT, c\'f3d igo NBM/SH 2934.90.22, Lamivudina e Didonasina, ambos classificados no c\'f3digo NBM/SH 2934.90.29, e dos medicamentos Zalcitabina, Didanosina, Saquinavir, Sulf ato de Indinavir, Ritonavir, Estavudina, Lamivudina, Delavirdina e Ziagenavir, t odos classific ados nos c\'f3digos NBM/SH 3003.90.99, 3003.90.78, 3004.90.69, 3004.90.99 e o me dicamento classificado no c\'f3digo NBM/SH 3004.90.79, que tenha como princ\'edp io ativo a subst\'e2ncia Efavirenz (Convs. ICMS 42/98, 114/98, 66/99, 96/99 e 59 /00); (efeitos de 25/10/00 a 08/01/01)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub b) \line 1. }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub dos f\'e1rmacos Nevirapina, c\'f3digo NBM/SH 2934. 90.99, Zidovud ina, c\'f3digo NBM/SH 2934.90.22, Ganciclovir, c\'f3digo NBM/SH 2933.59.49, Esta vudina, Lamivudina e Didanosina, classificados no c\'f3digo NBM/SH 2934.90.29, e Sulfato de Indinavir, c\'f3digo NBM/SH 2924.29.99, todos destinados a produ\'e7 \'e3o de medic amentos de uso humano para o tratamento dos portadores do v\'edrus da AIDS (Conv . ICMS 42/98, 96/99, 13/00 e 59/00);" (efeitos de 25/10/00 a 08/05/02)\line \lin e }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda \'e7\'e3o ante rior dada ao item 1, da al\'ednea "b", do inciso II do}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub art. 17 pela Altera\'e7\'e3o n\'ba 17 }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 7824, de 17/07/00, D OE de 18/07/00), efeitos de 24/07/00 a 24/10/00:\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "1 - dos f\'e1rmacos Nevirapina, c\'f3digo NBM/SH 2934.90.99, Zidovudina, c\'f3digo NBM/SH 2934.90.22, Ganciclov ir, c\'f3digo NBM/SH 2933.59.49, Estavudina, Lamivudina e Didanosina, classificados no c\'f3di go NBM/SH 2934.90.29, e Sulfato de Indinavir, c\'f3digo NBM/SH 3004.90.68, todos destinados a produ\'e7\'e3o de medicamentos de uso humano para o tratamento dos portadores do v\'edrus da AIDS (Conv. ICMS 42/98, 96/99 e 13/00);"\line \line }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterio

r dada aos dispositivos abaixo }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b do}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 17}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 16 (}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7759 de 23/02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub ), efeitos a partir de 06/01/00:\line }{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - \line a) recebimento pelo importador dos f\'e1rmacos Nevirapina, c\'f3digo NBM/SH 2934.90.99, Timidin a, c\'f3digo N BM/SH 2934.90.23, Zidovudina - AZT, c\'f3digo NBM/SH 2934.90.22, Lamivudina e Di donasina, ambos classificados no c\'f3digo NBM/SH 2934.90.29, e dos medicamentos Zalcitabina, Didanosina, Saquinavir, Sulfato de Indinavir, Ritonavir, Estavudin a, Lamivudina, Delavirdina e Ziagenavir, todos classificados nos c\'f3digos NBM/SH 3003.90.99, 3003.90.78, 3004.90.69, 3004.90.99 e o medicamento classificado no c\'f3digo NB M/SH 3004.90.79, que tenha como princ\'edpio ativo a subst\'e2ncia Efavirenz (Co nvs. ICMS 42/9 8, 114/98, 66/99 e 96/99); (efeitos de 06/01/00 a 24/10/00)\line }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub b)\line }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 1}{\b0\i\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub - }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub dos f\'e1rmacos Nevirapina, c\'f3digo N BM/SH 2934.90.99, Zidovudina, c\'f3digo NBM 2934.90.22, Ganciclovir, c\'f3digo N BM 2933.59.49, Estavudina, Lamivudina e Didanosina, classificados no c\'f3digo NBM 2934.90.29, todos destinados a produ\'e7\'e3o de medicamentos de uso humano para o tratamen to dos portadores do v\'edrus da AIDS (Conv. ICMS 42/98 e 96/99); (efeitos de 06 /01/00 a 23/07 /00)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub 2. dos medicamentos de uso humano, destinados ao tratamento dos portadores d o v\'edrus da AIDS: os classificados nos c\'f3digos NBM/SH 3003.90.99, 3004.90. 69}{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ,}{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 3004.90.99 }{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub e 3004.90.79, que tenham como princ \'edpio ativo os f\'e1rmacos Zidovudina-AZT, Ganciclovir, Zalcitabina, Didanosin a, Estavudina, Saquinavir, Sulfato de Indinavir, Sulfato de Abacavir, Ritonavir, Lamivudina, D elavirdina ou Efavirenz (Conv. ICMS 114/98 e 66/99);" (efeitos de 06/01/00 a 14/ 01/02)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada aos dispositivos abaixo }{\b\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub art. 17 pela Altera\'e7\'e3o n\'ba 14 (}{\b\i0\ul0\strike0\v0\

expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7725 de 28/12/9 9, DOE de 29/1 2/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ): \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - \line {\*\bkmkstart 17, II, a}{\*\bkmkend 17, II, a}a) recebimento pelo im portador dos f \'e1rmacos Timidina, c\'f3digo NBM 2934.90.23, Zidovudina - AZT, c\'f3digo NBM/S H 2934.90.22, Lamivudina e Didonasina, ambos classificados no c\'f3digo NBM/SH 2 934.90.29, e dos medicamentos Zalcitabina, Didanosina, Saquinavir, Sulfato de In dinavir, Riton avir, Estavudina, Lamivudina, Delavirdina e Ziagenavir, todos classificados nos c\'f3digos NBM/SH 3003.90.99, 3004.90.69, 3004.90.99 e o medicamento classificad o no c\'f3digo NBM/SH 3004.90.79, que tenha como princ\'edpio ativo a subst\'e2n cia Efavirenz (Convs. ICMS 42/98, 114/98 e 66/99); (efeitos de 17/11/99 a 05/11/00)\line b)\li ne 2 - dos medicamentos de uso humano, destinados ao tratamento dos portadores d o v\'edrus da AIDS: os classificados nos c\'f3digos NBM/SH 3003.90.99, 3004.90.6 9, 3004.90.99 e 3004.90.79, que tenham como princ\'edpio ativo os f\'e1rmacos Zidovudina-AZT, Ganciclovir, Zalcitabina, Didanosina, Estavudina, Saquinavir, Sulfato de Indina vir, Sulfato de Abacavir, Ritonavir, Lamivudina, Delavirdina ou Efavirenz (Conv. ICMS 114/98 e 66/99);" (efeitos de 17/11/99 a 05/01/00)\line \line }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos dispositivos abaixo }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\ b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do}{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 17 pela Altera\'e7\'e3 o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub "II - \line {\*\bkmkstart 17, II, a}{\*\bk mkend 17, II, a}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub a) r ecebimento pelo importador dos f\'e1rmacos Timidina, c\'f3digo NBM/SH 2934.90.23 , Zidovudina - AZT, c\'f3digo NBM/SH 2934.90.22, Lamivudina e Didonasina, ambos classificados no c\'f3digo NBM/SH 2934.90.29, e dos medicamentos Zalcitabina, Di danosina, Saqu inavir, Sulfato de Indinavir, Ritonavir, Estavudina, Lamivudina e Delavirdina, t odos classificados nos c\'f3digos NBM/SH 3003.90.99, 3004.90.69 e 3004.90.99(Con vs. ICMS 42/98 e 114/98); (efeitos de 07/01/99 a 16/11/99)\line }{\b0\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub b)\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 2 - dos seguintes medicamentos de uso humano destinados ao tratamento da AIDS: os classificados nos c\'f3digos NB M/SH 3003.90.9 9, 3004.90.69 e 3004.90.99, que tenham como princ\'edpio ativo os f\'e1rmacos Zi dovudina-AZT, Ganciclovir, Zalcitabina, Didanosina, Estavudina, Saquinavir, Sulf ato de Indinavir, Ritonavir, Lamivudina ou Delavirdina (Conv. ICMS 114/98);" (ef eitos de 07/01 /99 a 16/11/99)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos dispositivos abaixo }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do}{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd

0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub art. 17 pela }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 8 (Decreto n\'ba 739 5, de 03/08/98, DOE de 04/08/98)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub "II - \line {\*\bkmkstart 17, II, a}{\*\bkmkend 17, II, a}}{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a) recebimento pelo importado r dos f\'e1rmacos Timidina, c\'f3digo NBM 2934.90.23, Zidovudina - AZT, c\'f3dig o NBM 2934.90.22, Lamivudina e Didonasina, ambos classificados no c\'f3digo NBM 2934.90.29, e dos medicamentos Zalcitabina, Didanosina, Saquinavir, Sulfato de I ndinavir, Rito navir, Estavudina e Lamivudina, todos classificados nos c\'f3digos NBM 3003.90.9 9 e 3004.90.99 (Conv. ICMS 42/98); (efeitos de 14/07/98 a 06/01/99)\line }{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub b)\line }{\b 0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 1 - }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub dos f\'e1rmacos Zid ovudina, c\'f3digo NBM 2934.90.22, Ganciclovir, c\'f3digo NBM 2933.59.49, Estavu dina, Lamivudi na e Didanosina, os tr\'eas classificados no c\'f3digo NBM 2934.90.29, todos des tinados a produ\'e7\'e3o de medicamentos de uso humano para o tratamento dos por tadores do v\'edrus da AIDS(Conv. ICMS 42/98);" (efeitos de 14/07/98 a 06/01/00) \line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o anterior dada aos dispositivos abaixo }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub ar t. 17}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 1 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Decreto n\'ba 6379, de 25/04/97}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 26 e 27/04/97:\line }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - nas seguintes s a\'eddas e entradas de mercadorias, desde que as opera\'e7\'f5es estejam benefic iadas com isen \'e7\'e3o ou al\'edquota zero do Imposto sobre a Importa\'e7\'e3o ou do IPI (Con vs. ICMS 130/92, 23/93, 51/94, 164/94, 46/96, 88/96 e 24/97): (efeitos de 26/04/ 97 a 16/05/01)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub a) entradas, no estabelecimento do importador, procedentes do exterior, do produ to Thimidina (NCM 2934.90.23) e do f\'e1rmaco Zidovudina-AZT (NCM 2934.90.22), d os medicamentos Zalcitabina, Didanosina, Saquinavir, Sulfato de Indinavir, Riton avir, Estavudi na e Lamivudina (NCM 3003.90.99 e 3004.90.99); (efeitos de 26/04/97 a 13/07/98)\ line b) sa\'eddas internas e interestaduais: (efeitos de 14/08/10 a \line 1 - do s f\'e1rmacos Zidovudina (NCM 2934.90.22), Ganciclovir (NCM 2933.59.99) e Estavu dina (NCM 2933 .90.99), destinados \'e0 produ\'e7\'e3o de medicamentos de uso humano para o tra tamento da AIDS; (efeitos de 26/04/97 a 13/07/98)\line 2 - dos seguintes medicam entos de uso humano destinados ao tratamento da AIDS: os classificados nos c\'f3 digos 3003.90. 99 e 3004.90.99 da NCM, que tenham Zidovudina-AZT f\'e1rmaco como princ\'edpio a tivo, que tenham como princ\'edpio ativo o f\'e1rmaco Ganciclovir, assim como aq

ueles que tenham como princ\'edpio ativo o Zalcitabina, a }{\b0\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Didanosina, a Estavudina, o Saquina vir, o Sulfato de Indinavir, o Ritonavir e a Lamivudina;}{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (efeitos de 26/04/97 a 06/01/ 99)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o origin\'e1ria, efeitos at\'e9 25/04/97:\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - nas seguintes sa\'eddas e e ntradas de mer cadorias, desde que as opera\'e7\'f5es estejam beneficiadas com isen\'e7\'e3o ou al\'edquota zero do Imposto sobre a Importa\'e7\'e3o ou do IPI ( Convs. ICMS 13 0/92, 23/93, 51/94, 164/94, 46/96 e 88/96): (efeitos at\'e9 25/04/97)\line a) en tradas, no est abelecimento do importador, procedentes do exterior, do produto Thimidina (NBM/S H 2933.59.9900), Zidovudina f\'e1rmaco AZT (NBM/SH 3003.90.0301), Zalcitabina, D idanosina, Saquinavir, Sulfato de Indinavir e Lamivudina (NBM/SH 3003.90.0399 e 3004.90.0399); (efeitos at\'e9 25/04/97)\line b) sa\'eddas internas e interestaduais: (efeito s at\'e9 12/08/10)\line 1 - dos f\'e1rmacos Zidovudina (NBM/SH 3003.90.0301), Ga nciclovir (NBM/SH 2933.59.9900) e Stavudina (NBM/SH 2933.90.9900), destinados \' e0 produ\'e7 \'e3o de medicamento de uso humano para o tratamento da AIDS; (efeitos at\'e9 25 /04/97)\line 2 - dos seguintes medicamentos de uso humano destinados ao tratamen to da AIDS: (efeitos at\'e9 25/04/97)\line 2.1 - o classificado no c\'f3digo 30 04.90.0301 da NBM/SH, que tenha Zidovudina f\'e1rmaco AZT como princ\'edpio ativo b\'e1sico: ( efeitos at\'e9 25/04/97)\line 2.2 - o classificado no c\'f3digo 3003.90.9999 da NBM/SH, que tenha como princ\'edpio b\'e1sico ativo o Ganciclovir; (efeitos at\' e9 25/04/97) \line 2.3 - o Zalcitabina, a Didanosina, o Saquinavir, o Sulfato de Indinavir, a Lamivudina e a Stavudina, classificados no c\'f3digo 3004.90.0399 da NBM/SH; (e feitos at\'e9 25/04/97)\line 2.4 - o classificado no c\'f3digo 3004.90.9999 da N BM/SH, que ten ha como princ\'edio ativo o Ritonavir." (efeitos at\'e9 25/04/97) \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 17, III}{\*\bkmkend 17, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/ 12/12, nas ent radas dos rem\'e9dios relacionados no Conv. ICMS 41/91, sem similar nacional, im portados do exterior diretamente pela associa\'e7\'e3o de pais e amigos dos exce pcionais \'96 APAE; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub o inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 17, foi modificada }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pelas Altera\'e7\'f5es n\'bas 112, 12 2, 130 e 132 ( Decretos n\'bas 11396/08, 11656/09, 11923/10 e 11982/10), para prorroga\'e7\'e3 o do prazo de vig\'eancia do benef\'edcio, tendo sido alterada pela }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\ 'ba 108 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 11289, de 30/10/08. DOE de 31/10/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou

tl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 31/10/08.\line \line }{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ori gin\'e1ria dada a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub o inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do art. 17, tendo sido }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'bas 12, 24 , 41, 63, 102 e 105 (Decretos n\'bas 7675/99, 7955/01, 8511/03, 9426/05, 11089/08 e 11167/08), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio .\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - de 01/ 01/91 at\'e9 31/12/08, nas entradas dos rem\'e9dios abaixo relacionados, sem sim ilar nacional, importados do exterior diretamente pela Associa\'e7\'e3o de Pais e Amigos dos Excepcionais - APAE (Conv. ICMS 41/91):\line {\*\bkmkstart 17, III, a}{\*\bkmkend17, III, a}a) Milupa PKU 1 (c\'f3digo 2106.90.90 da NCM);\line {\*\bkmkstart 17, II I, b}{\*\bkmkend 17, III, b}b) Milupa PKU 2 (c\'f3digo 2106.90.90 da NCM);\line {\*\bkmkstart 17, III, c}{\*\bkmkend 17, III, c}c) Kit de Radioimunoensaio;\line {\*\bkmkstart17, III, d}{\*\bkmkend 17, III, d}d) Leite Especial sem Fenillalanina (c\'f3digo 21 06.90.90 da NCM);\line {\*\bkmkstart 17, III, e}{\*\bkmkend 17, III, e}e) Farinh a Hammermuhle;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 17, IV}{\*\bkmkend 17, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas internas de m edicamentos quimioter\'e1picos usados no tratamento do c\'e2ncer (Conv. ICMS 34/ 96); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 17, V}{\*\bkmkend 17, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas hip\'f3teses : \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 17, V, a}{\*\bkmkend 17, V, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do a rt. 28, VII, " d", 3; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 17, V, b}{\*\bkmkend 17, V, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do a rt. 28, VIII, "e"; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 17, VI}{\*\bkmkend 17, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI -}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/ 11, nas entrad as decorrentes de importa\'e7\'e3o do exterior realizadas pela Funda\'e7\'e3o Na cional de Sa\'fade e pelo Minist\'e9rio da Sa\'fade, por meio da Coordena\'e7\'e 3o-Geral de Recursos Log\'edsticos, CNPJ base 00.394.544, ou qualquer de suas un idades, dos pr odutos imunobiol\'f3gicos, kits diagn\'f3sticos, medicamentos e inseticidas, rel acionados no anexo \'fanico do Conv. ICMS 95/98, destinados \'e0s campanhas de v acina\'e7\'e3o, Programas Nacionais de combate \'e0 dengue, mal\'e1ria, febre am arela, e outro s agravos promovidas pelo Governo Federal; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br

sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do inciso VI do}{\b\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 17 foi dada pela }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 138 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Decreto n\'ba 12313, de 13/08/10, DOE de 14 e 15/08/10}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 14/08/10.\line \l ine }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Re da\'e7\'e3o an terior dada \'e0 parte inicial do inciso VI do}{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 17 pela Altera\'e7\'e3o n\'ba 88 (Decreto n \'ba 10.333, de 26/04/07, DOE de 27/04/07), efeitos de 27/04/07 a 13/08/10:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VI at\'e9 31/12/11, nas entradas, do exterior, realizadas pela Funda\'e7\'e3o Naci onal de Sa\'fa de e pelo Minist\'e9rio da Sa\'fade, por meio da Coordena\'e7\'e3o-Geral de Recu rsos Log\'edsticos, CNPJ base 00.394.544, ou qualquer de suas unidades, dos prod utos imunobiol\'f3gicos, kits diagn\'f3sticos, medicamentos e inseticidas, a seg uir relacionad os, destinados \'e0s campanhas de vacina\'e7\'e3o, Programas Nacionais de combat e \'e0 dengue, mal\'e1ria, febre amarela, e outros agravos promovidas pelo Gover no Federal (Conv. ICMS 95/98):\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso VI do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 17 pel a Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).\ line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " VI - at\'e9 30/04/07, nas entradas, do exterior, realizadas pela Funda\'e7\'e3o Nacional de Sa \'fade e pelo Minist\'e9rio da Sa\'fade, por meio da Coordena\'e7\'e3o-Geral de Recursos Log\'edsticos, CNPJ base 00.394.544, ou qualquer de suas unidades, dos produtos imunobiol\'f3gicos, kits diagn\'f3sticos, medicamentos e inseticidas, a seguir relaci onados, destinados \'e0s campanhas de vacina\'e7\'e3o, Programas Nacionais de co mbate \'e0 dengue, mal\'e1ria, febre amarela, e outros agravos promovidas pelo G overno Federal (Conv. ICMS 95/98):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso VI do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub do art. 17 pela Altera\'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/ 04):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "VI - at\'e9 30/04/07, nas entradas, do exterior, realizadas pela Funda\'e7\ 'e3o Nacional de Sa\'fade, dos produtos imunobiol\'f3gicos, medicamentos e inseticidas, abaixo relacionados, destinados \'e0s campanhas de vacina\'e7\'e3o e de combate \'e0 d engue, mal\'e1ria e febre amarela, promovidas pelo Governo Federal (Conv. ICMS 9 5/98):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso VI do }{\b\i\ul0\strike

0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 17 pela Altera\'e7\'e3o n\ 'ba 31, (Decreto n\'ba 8149 de 14/02/02, DOE de 15/02/02), efeitos de 01/01/02 a 20/01/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub "VI - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub at\' e9 31/12/03, nas entradas, do exterior, realizadas pela Funda\'e7\'e3o Nacional de Sa\'fade, dos produtos imunobiol\'f3gicos, medicamentos e inseticidas, abaixo relacionados, destinados \'e0s campanhas de vacina\'e7\'e3o e de combate \'e0 dengue, mal\'e1 ria e febre amarela, promovidas pelo Governo Federal (}{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Convs. ICMS}{\b0\i\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 95/98, 78/00, 97/01 e 127/01):" \par }\pard \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng100 00\cellx9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub DESCRI\'c7\'c3O{\*\bkmkstart _Hlt439505895}{\*\bkmk end _Hlt439505895} DO PRODUTO\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71\fi0 CLASSIFI CA\'c7\'c3O NB M/SH\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub VACINAS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Vacina Tr\ 'edplice Viral {\*\bkmkstart _Hlt440432830}{\*\bkmkend _Hlt440432830}(sarampo, c axu{\*\bkmkstart _Hlt439915558}{\*\bkmkend _Hlt439915558}mba e rub\'e9ola)\cell \ql\sl0 \slmult1\sb0\sa0\li0\ri71\fi0 3002.20.26\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Vacina Tr\'edplice DPT ( t\'e9tano, difteria e coq ueluche)\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71 \fi0 3002.20.27\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Vacina contra Sarampo\cell \ql\sl0\slmult1\sb0\sa0 \li0\ri71\fi0 3002.20.24\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Vacina c/ Haem\'f3philus Influenza \'93B\'94\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71\fi0 300 2.20.29\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Vacina contra Hepatite \'93B\'94\cell \ql\sl0\slmu lt1\sb0\sa0\li0\ri71\fi0 3002.20.23\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0

\shad0\f1\fs20\cf0\nosupersub Vacina Inativa contra Polio\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71\fi0 3002.20.29\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Vacina Liofilizada contra Raiva\cell \ql\sl0\slmul t1\sb0\sa0\li0\ri71\fi0 3002. 30.10\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Vacina contra Pneumococo\cell \ql\sl0\slmult1\sb0\ sa0\li0\ri71\fi0 3002.20.29\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Vacina contra Feb re Tif\'f3ide\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71\fi0 3002.20.29\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0 \nosupersub Vacina oral contra Poliomielite\cell \ql\sl0\slmult1\sb0\sa0\li0\ri7 1\fi0 3002.20.22\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Vacina contra Meningite B + C\cell \ql \sl0\slmult1\sb0\sa0\li0\ri71\fi0 3002.20.25\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Vacina Dupla Adulto DT (difteria e t\'e9tano)\cel l \ql\sl0\slmult1\sb0\sa0\li0\ri71\fi0 3002 .20.29\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Vacina contra Meningite A + C\cell \ql\sl0\slmult1 \sb0\sa0\li0\ri71\fi0 3002.20.25\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Vacina con tra Rub\'e9ola\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71\fi0 3002.20.29\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0 \nosupersub Vacina Dupla Infantil (sarampo e coqueluche)\cell \ql\sl0\slmult1\sb 0\sa0\li0\ri71\fi0 3002.20.29\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Vacina Dupla Viral (sarampo e rub\'e9ola)\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71\fi0 3002.20.29\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Vacina contra Hepatite A\cell \ql\sl0\slmult1\sb0\

sa0\li0\ri71\fi0 3002 .20.29\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Vacina Tr\'edplice Acelular (DTPa)\cell \ql\sl0\sl mult1\sb0\sa0\li0\ri71\fi0 3002.20.29\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 { \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Vacina contra Varicela\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71\fi0 3002.20.29\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0 \nosupersub Vacina contra Influenza\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 300 2.20.29\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Vacina contra Meningite B\cell \ql\sl0\slmult1\sb0 \sa0\li0\ri0\fi0 3002.20.25\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub O item 3002.20.25 foi acrescen tado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/0 1/06).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Vacina contra Rotavirus\cell \ql\sl0\slmult1\sb0\s a0\li0\ri0\fi0 3002.20.29\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3002.20.29 foi acresc entado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19 /01/06).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub \cell \cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Vacina Pentavalente\cell \ql\sl0\slmult1\sb0\sa0\l i0\ri0\fi0 3002.20.29\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3002.20.29 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06) .}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl

\ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Outras vacinas para medicina humana\cell \ql\sl0\s lmult1\sb0\sa0\li0 \ri0\fi0 3002.20.29\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub O item 3002.20.29 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \cell \c ell} \row \pard \trowd\trgaph70\trkeep \clcfpat2\clshdng10000\cellx9270\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri74\fi0 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1 \fs20\cf0\nosupersub IMUNOGLOBULINAS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub \cell } \row \pard \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cellx9284 \pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Anti-Hepatite \'93B\'94 \cell \ql\sl0\slmult1\sb0\sa0\li0\ri71\fi0 3002.10.39\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Anti Varicella Z\'f3ster\cell \ql\sl0\slmult1\sb0\ sa0\li0\ri71\fi0 3002.10.39\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Anti-Tet\'e2nica\cell \ql\sl0\slmult1\sb0\sa0\li0\ ri71\fi0 3002.10.39\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Anti-r\'e1bica\cell \ql\sl0\slmult1 \sb0\sa0\li0\ri0\fi0 3002.10.39\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Outras imunoglobulinas}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \ ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 3002.10.39\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3002.1 0.29 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/0 1/06, DOE de 19/01/06).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Outras fra\'e7\'f5es do sangue, produtos imunol\'f 3gicos modificados exceto medicamento}{\b0\i0\ul0\strike0\v0\expnd0

\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \ql\sl0\slmult1\sb0\sa0\li0\r i0\fi0 3002.10.29\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3002.10.29 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06) .}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \cel l \cell} \row \pard \trowd\trgaph70\trkeep \clcfpat2\clshdng10000\cellx9270\pard\intbl \ql \sl0\slmult1\sb0\sa0\li0\ri74\fi0 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub SOROS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub \cell } \row \pard \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cellx9284 \pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Anti R\'e1bico\cell \ql\sl0\ slmult1\sb0\sa0\li0\ri71\fi0 3002.10.19\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Tox\'f3ide Tet\'e2 nico\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71\fi0 3002.10.19\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Anti-tet\'e2nico\cell \ql\sl0\slmult1\sb0\sa0\li0\ ri0\fi0 3002.10.12\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql \sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub Anti-botul\'ednico\cell \ql\sl0\slmult1\sb0\sa0\li0\r i0\fi0 3002.10.19\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Outros anti-soros espec\'edficos de animais/pessoas imunizadas\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 3002.10.19\ cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0 \f1\fs20\cf0\nosupersub Outros anti-soros}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf6\nosupersub \cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 3002.10. 19}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub \cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0 \nosupersub O item 3002.10.19 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (De creto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0\ul0\strike0\v0\expnd0\e

xpndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \cell \cell} \row \pard \trowd\trgaph70\trkeep \clcfpat2\clshdng10000\cellx9270\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri74\fi0 { \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub MEDICAME NTOS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \ cell } \row \pard \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cellx9284 \pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0 \f1\fs20\cf0\nosupersub Antimonial Pentavalente\cell \ql\sl0\slmult1\sb0\sa0\li0 \ri71\fi0 3003.90.39\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Clindamicina 300 mg\cell \ql\sl0 \slmult1\sb0\sa0\li0\ri71\fi0 3004.20.99\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Doxiciclina 100 mg\cell \ql\sl0\slmult1\sb0\sa0\li 0\ri71\fi0 3004.20.99\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0 \sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Mefloquina\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71\fi0 3004.90.99\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1 \fs20\cf0\nosupersub Cloroquina\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71\fi0 3004.9 0.99\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Praziquantel\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71 \fi0 3004.90.63\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Mectizam\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71\fi0 3004.90.59\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Primaquina\cell \ ql\sl0\slmult1\sb0\sa0\li0\ri71\fi0 3004.90.99\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Oximiniquin a\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71\fi0 3004.90.69\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Cypemetrina\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71\

fi0 3003.90.56\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0 \slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Artemeter\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71\fi0 3003. 90.99\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Artezunato\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71\f i0 3003.90.99\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Benzonidazol\cell \ql\sl0\slmult1\sb0\sa0 \li0\ri71\fi0 3003.90.99\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Clindamicina\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71 \fi0 3003.20.99\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Mansil\cel l \ql\sl0\slmult1\sb0\sa0\li0\ri71\fi0 3003.20.99\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Quinina \cell \ql\sl0\slmult1\sb0\sa0\li0\ri71\fi0 2939.21.00\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Rifampicina\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71\ fi0 3003.20.32\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \ql\sl0 \slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Sulfadiazina\cell \ql\sl0\slmult1\sb0\sa0\li0\ri71\fi0 30 03.90.82\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \s21 \qj\sa0\ri0\tx765 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub A reda\'e7\'e3o atual do c\'f3digo do medicamento sulfadiaz ina foi dada pela Altera\'e7\'e3o n\'ba 35 (}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub Decreto n\'ba 8294, de 21/08/02, DOE de 22/08/02}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a p artir de 23/07/02.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub Sulfametoxazol + Trimetropina\cell \qj\sa0\ri71\tx765\brdrl\brdrs\br drw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp 20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3003.90.82\cel l } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0 \tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brd rr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\ cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Tetraciclina \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\b rsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdr cf1\shading10000\cfpat2 2941.30.99\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1 \brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brd rs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Interferon Gama\cell \qj\sa0\ri0\tx765\b rdrl\brdrs \brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\b rsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3004.20.99\ cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1 \brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10 000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Terizidona\cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\ brdrs\brdrw14 \brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\br drcf1\shading10000\cfpat2 3004.90.99\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb \brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Acetato de Medrox Progesterona}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qj\s a0\ri0\tx765 \brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brd rs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3004.39.39\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14 \brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\br drcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub O item 3004.39.39 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (De creto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14 \brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\br drcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0

\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Anfotericina B}{\b0\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdr l\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\br drw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3002 .10.39\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\ nosupersub Not a: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O i tem 3002.10.39 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 976 0, de 18/01/06, DOE de 19/01/06).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Anfotericina B Lipossomal}{\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdrl\ brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdr w14\brsp20 \brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3002.10.39\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000 \cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3002.10.39 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/0 1/06, DOE de 19/01/06).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14 \brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Ciclocerina}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\ brsp20\brdrcf1 \brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brd rs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3004.90.99\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14 \brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3004.90.9 9 foi acrescen tado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/0 1/06).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub

\cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20 \brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\s hading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Clofazimina}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brd rs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14 \brsp20\brdrcf1\shading10000\cfpat2 3004.90.99\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14 \brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\br drcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3004.90.99 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06) .}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cel l \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj \sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brd rcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shadi ng10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Dieti lcarbamazina}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\br drw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp 20\brdrcf1 \shading10000\cfpat2 3004.90.99\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub O item 3004.90.99 foi acrescentado pela Alte ra\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Dicloridreto de Quinina}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdr w14\brsp20 \brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\s hading10000\cfpat2 3004.90.99\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs \brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw

0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3004.90.99 foi acrescentado pela Alt era\'e7\'e3o n \'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14 \brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Isotionato de P entamidina}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub \cell \qj \sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brd rcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shadi ng10000\cfpat2 3004.90.19\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt \brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brd rw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub O item 3004.90.99 foi acrescentado pela Altera\'e7\'e3o n\' ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs \brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\b rsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Outros medicament os n\'e3o espe cificados\cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 3004.90.99\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20 \brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\b rdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub O item 3004.90.99 foi acrescentado pela Alte ra\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0 \tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brd rr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\ cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Sulfato de Qu inina\cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdr w14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20 \brdrcf1\shading10000\cfpat2 3004.90.99\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20 \brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\b

rdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub O item 3004.90.99 foi acrescentado pela Alte ra\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0 \tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brd rr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\ cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Zidovudina \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\b rsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdr cf1\shading10000\cfpat2 3004.90.99\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1 \brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brd rs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub O item 3004.90.99 foi acrescentado pela Altera\'e7 \'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765 \brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brd rs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Zidov udina (AZT) \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\b rsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdr cf1\shading10000\cfpat2 2934.99.22\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1 \brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brd rs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub O item 2934.99.22 foi acrescentado pela Altera\'e7 \'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765 \brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brd rs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Zidov udina (AZT) \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\b rsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdr cf1\shading10000\cfpat2 3004.90.79\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1 \brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brd

rs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub O item 3004.90.79 foi acrescentado pela Altera\'e7 \'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765 \brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brd rs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Diclo ridrato de Qui nina\cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw 14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\ brdrcf1\shading10000\cfpat2 3004.90.99\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20 \brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\b rdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub O item 3004.90.99 foi acrescentado pela Alte ra\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0 \tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brd rr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\ cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Isotionato de Pentamidina}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\br drw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp 20\brdrcf1 \shading10000\cfpat2 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub 3004.90.47}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub \cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs \brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\b rsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub O item 3004.90.47 foi acrescentado pela Altera\'e7\'e3o n\'ba 13 4 (Decreto n\'ba 12080, de 30/04/10, DOE de 01 e 02/05/10, efeitos a partir de 0 1/05/10.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub \cell \cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub T etrahydrobiopterin (BH4)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\br

drt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\ brdrw14\brsp20 \brdrcf1\shading10000\cfpat2 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub 3004.90.99}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub \cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt \brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brd rw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub O item 3004.90.47 foi acrescentado pela Altera\'e7\'e3o n\' ba 134 (Decreto n\'ba 12080, de 30/04/10, DOE de 01 e 02/05/10, efeitos a partir de 01/05/10.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Miltefosina}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brd rt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\b rdrw14\brsp20 \brdrcf1\shading10000\cfpat2 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub 3004.90.95}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub \cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt \brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brd rw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub O item 3004.90.47 foi acrescentado pela Altera\'e7\'e3o n\' ba 134 (Decreto n\'ba 12080, de 30/04/10, DOE de 01 e 02/05/10, efeitos a partir de 01/05/10.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Doxiciclina}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brd rt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\b rdrw14\brsp20 \brdrcf1\shading10000\cfpat2 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub 3004.20.99}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub \cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt \brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brd rw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1

\fs20\cf0\nosupersub O item 3004.90.47 foi acrescentado pela Altera\'e7\'e3o n\' ba 134 (Decreto n\'ba 12080, de 30/04/10, DOE de 01 e 02/05/10, efeitos a partir de 01/05/10.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Pentamidina}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brd rt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\b rdrw14\brsp20 \brdrcf1\shading10000\cfpat2 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub 3004.90.47}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub \cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt \brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brd rw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub O item 3004.90.47 foi acrescentado pela Altera\'e7\'e3o n\' ba 134 (Decreto n\'ba 12080, de 30/04/10, DOE de 01 e 02/05/10, efeitos a partir de 01/05/10.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Artesunato}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdr t\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\br drw14\brsp20 \brdrcf1\shading10000\cfpat2 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub 3004.90.59}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub \cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt \brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brd rw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub O item 3004.90.47 foi acrescentado pela Altera\'e7\'e3o n\' ba 134 (Decreto n\'ba 12080, de 30/04/10, DOE de 01 e 02/05/10, efeitos a partir de 01/05/10.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Armadilhas Luminosas}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\br

drcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdr b\brdrs \brdrw14\brsp20\brdrcf1\shading10000\cfpat2 }{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub 3926.90.40}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14 \brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\br drcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3004.90.47 foi acrescentado pela Altera\'e7\'e3o n\'ba 134 (Decreto n\'ba 12080, de 30/04/10, DOE de 01 e 02 /05/10, efeitos a partir de 01/05/10.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Novaluron}{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdr w14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20 \brdrcf1\brdrb \brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 }{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 3808.91.99}{\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14 \brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\br drcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3004.90.47 foi acrescentado pela Altera\'e7\'e3o n\'ba 134 (Decreto n\'ba 12080, de 30/04/10, DOE de 01 e 02 /05/10, efeitos a partir de 01/05/10.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Dicloridrato de Quinina\cell \qj\sa0\ri0\tx7 65\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\b rdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpa t2 2939.21.00 \cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O item 2939.21.00 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (De creto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0

\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Artequin}{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdrl\br drs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw1 4\brsp20 \brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3004.90.99\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000 \cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3004.90.99 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/0 1/06, DOE de 19/01/06).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub \cell \cell} \row \pard \trowd\trgaph70\trkeep \clcfpat2\clshdng10000\cellx9270\pard\intbl \qj\sa0\ri74\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20 \brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14 \brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub INSETICIDAS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub \cell } \row \pard \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cellx9284 \pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1 \brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brd rs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Piretr\'f3ide Deltrametrina\cell \qj\sa0 \ri71\tx765 \brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brd rs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3808.10.29\cell } \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14 \brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\br drcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Fenitrothion\cell \qj\sa0\ri71\tx765\brdrl\brdrs\brdrw14\brs p20\brdrcf1 \brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brd rs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3808.10.29\cell } \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14 \brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Cythion\cell \q j\sa0\ri71\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\b rdrcf1\brdrr \brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cf pat2 3808.10.29\cell }

\row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20 \brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Etofenprox\cell \qj\sa0\ri71\tx765\brdrl\brdrs\brdrw14\br sp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrc f1\brdrb\brdrs \brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3808.10.29\cell } \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Bendiocarb\cell \ qj\sa0\ri71\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000 \cfpat2 3808.10.29\cell } \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Temef\'f3s Granulado 1%\cell \qj\sa0\ri71\tx765\brdrl\br drs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw1 4\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3808.10. 29\cell } \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj \sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brd rcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shadi ng10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub DDT 4 .0% apresentado em forma de papel impregnado\cell \qj\sa0\ri0\tx765\brdrl\brdrs\ brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\br sp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3808.10.29\c ell } \row \trowd\trgaph71 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \s21 \qj \sa0\ri0\tx765\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub O item de c\'f3digo n\'ba 3808.10.29 foi acrescentad o pela Altera \'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02}{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 14/10/02.} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1 \shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub MALATHION 0,8% apresentado em forma de papel impregnado}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qj\sa0\r i0\tx765\brdrl

\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brd rw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 3808.10.29 }{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell } \row \trowd\trgaph71 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \s21 \qj\sa0\ri0\tx765 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub O item d e c\'f3digo n\'ba 3808.10.29 foi acrescentado pela Altera\'e7\'e3o n\'ba 36 (}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n \'ba 8375, de 22/11/02, DOE de 23 e 24/11/02}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub ), efeitos a partir de 14/10/02.}{\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14 \brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub CIPERMETRINA 0. 1% apresentado em forma de papel impregnado}{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrc f1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\b rdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 }{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub 3808.10.22}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub \cell } \row \trowd\trgaph71 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \s21 \qj\sa0\ri0\tx765 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item de c\'f3digo n\'ba 3808.10.2 9 foi acrescentado pela Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11 /02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ),, efeitos a partir de 14/10/02.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1 \brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brd rs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Bromadiolone (raticida)\cell \qj\sa0\ri7 1\tx765\brdrl \brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brd rw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3808. 90.26\cell } \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20 \brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\s hading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Bacillus Thuringiensis subsp. Israelensis (BTI)\cell \qj\sa0\ri71\t x765\brdrl \brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brd rw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3808.

10.21\cell } \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20 \brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\s hading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Carbamato\cell \qj\sa0\ri71\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf 1\brdrt\brdrs \brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\b rsp20\brdrcf1\shading10000\cfpat2 3808.90.29\cell } \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1 \brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Malathion\cell \qj\sa0\ri71\tx 765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\ brdrs\brdrw14 \brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3808.90.2 9\cell } \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1 \shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Moluscocida\cell \qj\sa0\ri71\tx765\brdrl\brdrs\brdrw14\brsp20\br drcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdr b\brdrs \brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3808.90.29\cell } \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Piretr\'f3ides\ce ll \qj\sa0\ri71\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brs p20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf 1\shading10000 \cfpat2 2926.90.29\cell } \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Rodenticida\cell \qj\sa0\ri71\tx765\brdrl\brdrs\brdrw14\ brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brd rcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3808.90.29\cell } \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765 \brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brd rs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub S-met oprene\cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 3808.90.29\cell } \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt

\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brd rw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub Bacillus Sphaericus (biolarvicida)\cell \qj\sa 0\ri0\tx765 \brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brd rs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3808.90.20\cell } \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14 \brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\br drcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Piriproxifen\cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp 20\brdrcf1 \brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brd rs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3808.10.29\cell } \row \trowd\trgaph71 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14 \brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item Piriproxi fen}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de c\'f3digo 3808. 10.29 foi acrescentado pela Altera\'e7\'e3o n\'ba 57 (Decreto n\'ba 9152, de 28/ 07/04, DOE de 29/07/04), efeitos a partir de 29/07/04.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1 \brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Diflerbenzuron\cell \qj\sa0\ri 0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\br drr\brdrs \brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3 808.10.29\cell } \row \trowd\trgaph71 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1 \shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub O item dflerbenzuron}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub de c\'f3digo 3808.10.29 foi acrescentado pela Altera\'e7\'e3o n\'ba 5 7 (Decreto n\'ba 9152, de 28/07/04, DOE de 29/07/04), efeitos a partir de 29/07/ 04.}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000 \cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b A base de Cipermetrina}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f

s20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\br drt\brdrs \brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\b rsp20\brdrcf1\shading10000\cfpat2 3808.10.23\cell } \row \trowd\trgaph71 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1 \brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3808.10.23 foi acrescent ado pela Alter a\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr \brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cf pat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A base de Cipermetrina}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brd rs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14 \brsp20\brdrcf1\shading10000\cfpat2 3808.10.29\cell } \row \trowd\trgaph71 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14 \brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\br drcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3808.10.29 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06) .}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cel l \cell} \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj \sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brd rcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shadi ng10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub A bas e de \'f3leo mineral}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\ brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdr w14\brsp20 \brdrcf1\shading10000\cfpat2 3808.10.27\cell } \row \trowd\trgaph71 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3808.10.27 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06) .}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl

\qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 { \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Alphaci permetrina}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdr w14\brsp20 \brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\s hading10000\cfpat2 3808.10.29\cell } \row \trowd\trgaph71 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs \brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3808.10.29 foi acrescentado pela Alt era\'e7\'e3o n \'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14 \brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Niclosamida}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qj \sa0\ri0\tx765 \brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brd rs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3808.10.29\cell } \row \trowd\trgaph71 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14 \brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\br drcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub O item 3800.10.29 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (De creto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14 \brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\br drcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Organofosforado}{\b0\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdr l\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\br drw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3808 .10.29\cell } \row \trowd\trgaph71 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\ nosupersub Not a: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O i tem 3808.10.29 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 976

0, de 18/01/06, DOE de 19/01/06).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub \cell \cell} \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Piretr\'f3ides sint\'e9ticos}{\b0\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brd rl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\b rdrw14\brsp20 \brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3808.10.29\cell } \row \trowd\trgaph71 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000 \cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3808.10.29 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/0 1/06, DOE de 19/01/06).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub \cell \cell} \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14 \brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Pirimifos}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\br sp20\brdrcf1 \brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brd rs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3808.10.29\cell } \row \trowd\trgaph71 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14 \brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3808.10.2 9 foi acrescen tado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/0 1/06).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20 \brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\s hading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Outros inseticidas}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brd rs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14 \brsp20\brdrcf1\shading10000\cfpat2 3808.90.29\cell } \row \trowd\trgaph71 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14 \brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\br

drcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3808.10.29 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06) .}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cel l \cell} \row \trowd\trgaph71 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj \sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brd rcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shadi ng10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Outro s inseticidas apresentados de outro modo}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\b rsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdr cf1\brdrb \brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3808.10.29\cell } \row \pard \trowd\trgaph70\trkeep \clcfpat2\clshdng10000\cellx9270\pard\intbl \qj\sa0\ri74\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20 \brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\s hading10000\cfpat2 {\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3808.1 0.29 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/0 1/06, DOE de 1 9/01/06).\cell } \row \trowd\trgaph70\trkeep \clcfpat2\clshdng10000\cellx9270\pard\intbl \qj\sa0\ri74\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20 \brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\s hading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub OUTROS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub \cell } \row \pard \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cellx9284 \pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20 \brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Artesunato\cell \qj\sa0\ri71\tx765\brdrl\brdrs\brdrw14\br sp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrc f1\brdrb\brdrs \brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3004.90.99\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Vitamina \'93A\'9 4\cell \qj\sa0\ri71\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14 \brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\br drcf1 \shading10000\cfpat2 3004.50.40\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0

\outl0\shad0\f1\fs20\cf0\nosupersub Kits para diagn\'f3stico de Mal\'e1ria\cell \qj\sa0\ri71\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20 \brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\s hading10000 \cfpat2 3006.30.29\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Kits para diagn\'f3stico de Sarampo\cell \qj\sa0\ri71\tx 765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\ brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfp at2 3006.30.29 \cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Kits para diagn\'f3stico de Hepatite e Hepatite Viral\cell \qj\sa0\r i0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\b rdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading1000 0\cfpat2 3006. 30.29\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Kits para diagn\'f3stico de Influenza A e B, Parainfluenza 1, 2 e 3, Adenovirus e V\'edrus Respirat\'f3rio Sincicial\cell \qj\sa0\ri0\tx765\brdrl\br drs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw1 4\brsp20 \brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3006.30.29\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000 \cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Kits para diagn\'f3stico de V\'edrus Respirat\'f3rios\cell \qj\sa0\ri0\tx765\b rdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs \brdrw14 \brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3006.30.2 9\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1 \shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Outros Kits de Diagn\'f3sticos para administra\'e7\'e3o em pacien tes\cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw1 4\brsp20 \brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\s hading10000\cfpat2 3006.30.29\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\

brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs \brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub Kits para diagn\'f3stico de Rub\'e9ola\cel l \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp2 0\brdrcf1 \brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10 000\cfpat2 3006.30.29\cell } \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14 \brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Papel para controle de piretr\'f3ide (silicone)}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \q j\sa0\ri0 \tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brd rr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\ cfpat2 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b 4811.90.90}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \s21 \qj\sa0\ri0\tx765\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub O item de c\'f3digo n\'ba 4.811.9090 foi acrescentado pe la Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02}{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitoa a part ir de 14/10/02.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14 \brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\br drcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Papel para controle de organofosforado (\'f3leo)}{\b0\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdr l\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\br drw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 }{\b 0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 4811.90.90}{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \s21 \qj\sa0\ri0\tx765\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1 \fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub O item de c\'f3digo n\'ba 4811.9090 foi acrescentado pela A ltera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir d e 14/10/02.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl

\qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Cones pl\'e1sticos para prova de parede (mosquitos)\cell \qj\sa0\ri0 \tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brd rr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\ cfpat2 3917.29 .00\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O item de c\'f3digo n\'ba 3917.2900 foi acrescentado pela Altera\'e7 \'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decr eto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 14/10/02.}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cel l} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0 \tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brd rr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\ cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Armadilhas lu minosas tipo CDC\cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt \brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brd rw14\brsp20\brdrcf1\shading10000\cfpat2 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub 3919.33.00}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub \cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs \brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub O item de c\'f3digo n\'ba 3919.33.00 foi ac rescentado pel a }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Alte ra\'e7\'e3o n\'ba 57 (Decreto n\'ba 9152, de 28/07/04, DOE de 29/07/04), efeitos a partir de 29/07/04.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Kits para diagn\'f3stico (diversos)}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\br drl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\ brdrw14\brsp20 \brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3006.30.29\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl

\qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000 \cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3006.30.29 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/0 1/06, DOE de 19/01/06).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14 \brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Kits Rotavirus}{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw 14\brsp20 \brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\b rdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3006.30.29\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs \brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 { \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3 006.30.29 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14 \brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\br drcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Reagentes de origem microbiana}{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\ brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brd rcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3002.90.10\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765 \brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brd rs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3002.90.10 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06 , DOE de 19/01/06).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Armadilhas para mosquito (cone pl\'e1stico e nylon)}{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qj\sa0\ri0\tx76 5\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\br

drs\brdrw14 \brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3917.33.0 0\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1 \shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub O item 3917.33.00 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 ( Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb \brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Dispositivo Intra Uterino (DIU}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qj\s a0\ri0\tx765 \brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brd rs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3926.90.90\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14 \brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\br drcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub O item 3926.90.90 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (De creto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14 \brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\br drcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 {\b0\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Outras fra\'e7\'f5es de s angue (medicam ento)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\b rsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdr cf1 \shading10000\cfpat2 3002.10.39\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh ading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub O item 3002.10.39 foi acrescentado pela Alte ra\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70 \clcfpat2\clshdng10000\cellx6165\clcfpat2\clshdng10000\cell x9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\sh

ading10000\cfpat2 {\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Outras fra\'e 7\'f5es de sangue (exceto medicamento) - Kits}{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qj\sa0\ri0\tx765\brdrl\brdrs\brdr w14\brsp20 \brdrcf1\brdrt\brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\b rdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 3002.10.29\cell } \row \trowd\trgaph70 \clmgf\clcfpat2\clshdng10000\cellx6165\clmrg\clcfpat2\clshd ng10000\cellx9284\pard\intbl \qj\sa0\ri0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw14\brsp20\ brdrcf1\brdrr\brdrs \brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\brdrcf1\shading10000\cfpat2 { \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 3 002.10.29 foi acrescentado pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub \cell \cell} \row \pard \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso VI do }{\b\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 17 p ela Altera\'e7 \'e3o n\'ba 28, (Decreto n\'ba 8066, de 21/11/01, DOE de 22/11/01), efeitos de 2 2/10/01 at\'e9 31/12/01:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub "VI - at\'e9 31/12/01, nas entradas, do exterior, realiz adas pela Fund a\'e7\'e3o Nacional de Sa\'fade, dos produtos imunobiol\'f3gicos, medicamentos e inseticidas, abaixo relacionados, destinados \'e0s campanhas de vacina\'e7\'e3o e de combate \'e0 dengue, mal\'e1ria e febre amarela, promovidas pelo Governo F ederal (Convs. ICMS 95/98, 78/00 e 97/01):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VI do a rt. 17 pela Altera\'e7\'e3o n\'ba 22 (Decreto n\'ba 7902 de 07/02/01, DOE de 08/ 02/01), efeito s de 09/01/01 at\'e9 21/10/01:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "VI - at\'e9 31/12/01, nas entradas, do exterior, realizadas pela Funda\'e7\'e3o Nacional de Sa\'fade, dos produtos imunobiol\'f3g icos, medicame ntos e inseticidas, abaixo relacionados, destinados \'e0s campanhas de vacina\'e 7\'e3o e de combate \'e0 dengue, mal\'e1ria e febre amarela, promovidas pelo Gov erno Federal (Convs. ICMS 95/98 e 78/00):"\line }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs16\cf0\nosupersub DESCRI\'c7\'c3O\tab \tab \tab \tab \tab \tab CLASS IFICA\'c7\'c3O NBM/SH\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs16\cf0\nosupersub Vacina Tr\'edplice Viral (sarampo, caxumba e rub\'e9ola)\ta b \tab 3002.20 .26\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupers ub Vacina Tr\'edplice DPT ( t\'e9tano, difteria e coqueluche)\tab \tab 3002.20.2 7\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Vacina contra Sarampo\tab \tab \tab \tab \tab 3002.20.24\line }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Vacina c/ Haem\'f3philus Influenza \' 93B\'94\tab \tab \tab \tab 3002.20.29\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0

\f1\fs16\cf0\nosupersub Vacina contra Hepatite \'93B\'94\tab \tab \tab \tab \tab 3002.20.23\line Vacina Inativa contra Polio\tab \tab \tab \tab \tab 3002.20.29\ line Vacina Liofilizada contra Raiva\tab \tab \tab \tab 3002.30.10\line Vacina c ontra Pneumoco co\tab \tab \tab \tab \tab 3002.20.29\line Vacina contra Febre Tif\'f3ide\tab \t ab \tab \tab \tab 3002.20.29\line Vacina oral contra Poliomielite\tab \tab \tab \tab 3002.20.22\line Vacina contra Meningite "B" + " C"\tab \tab \tab \tab 3002. 20.25\line Vac ina Dupla Adulto DT (difteria e t\'e9tano)\tab \tab \tab 3002.20.29\line Vacina contra Meningite "A" + "C"\tab \tab \tab \tab 3002.20.25\line Vacina contra Rub\ 'e9ola\tab \tab \tab \tab \tab 3002.20.29\line Vacina Dupla Infantil (sarampo e coqueluche) \tab \tab \tab 3002.20.29\line Vacina Dupla Viral (sarampo e rub\'e9ola)\tab \ta b \tab 3002.20.29\line Vacina contra Hepatite A\tab \tab \tab \tab \tab 3002.20. 29\line Vacina Tr\'edplece Acelular (DTPa)\tab \tab \tab \tab 3002.20.29\line Va cina contra Va ricela\tab \tab \tab \tab \tab 3002.20.29\line Vacina contra Influenza\tab \tab \tab \tab \tab 3002.20.29\line \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs16\cf0\nosupersub IMUNOGLOBULINAS\line DESCRI\'c7\'c3O\tab \tab \ta b \tab \tab \tab CLASSIFICA\'c7\'c3O NBM/SH\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs16\cf0\nosupersub Anti-Hepatite \'93B\'94\tab \tab \tab \tab \tab \ tab 3002.10.39\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\c f0\nosupersub Anti Varicella Z\'f3ster\tab \tab \tab \tab \tab 3002.10.39\line }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Anti-Tet\'e2nica\tab \tab \tab \tab \tab \tab 3002.10.39\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs16\cf0\nosupersub Anti-R\'e1bica\tab \tab \tab \tab \tab \tab 3002.10.39\line \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub SOROS\line DESCRI\'c7\'c3O\tab \tab \tab \tab \tab \tab CLASSIFICA\'c7\'c3O NBM /SH\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Anti R\'e1b ico\tab \tab \tab \tab \tab \tab 3002.10.19\line }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Tox\'f3ide Tet\'e2nico\tab \tab \tab \tab \tab \tab 3002.10.19\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\n osupersub Anti-te}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\ nosupersub t\'e2nico\tab \tab \tab \tab \tab \tab 3002.10.12\line \line }{\b0\i\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub MEDICAMENTOS\line DESCRI\'c7 \'c3O\tab \tab \tab \tab \tab \tab CLASSIFICA\'c7\'c3O NBM/SH\line }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Antimonial Pentaval ente\tab \tab \tab \tab \tab 3003.90.39\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs16\cf0\nosupersub Clindamicina 300 mg\tab \tab \tab \tab \tab 3004.20.99\ line Doxiciclina 100 mg\tab \tab \tab \tab \tab \tab 3004.20.99\line Mefloquina\ tab \tab \tab \tab \tab \tab 3004.90.99\line Cloroquina\tab \tab \tab \tab \tab \tab 3004.90.9 9\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Praziquantel\tab \tab \tab \tab \tab \tab 3004.90.63\line }{\b0\i\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Mectizam\tab \tab \tab \tab \tab \t ab \tab 3004.90.59\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 16\cf0\nosupersub Primaquina\tab \tab \tab \tab \tab \tab 3004.90.99\line }{\b0\ i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Oximiniquina\tab \tab \ta b \tab \tab \tab 3004.90.69\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs16\cf0\nosupersub Cypemetrina\tab \tab \tab \tab \tab \tab 3003.90.56\l ine }{\b0\i

\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Artemeter\tab \tab \tab \tab \tab \tab \tab }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs16\cf0\nosupersub 3003.90.99\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs16\cf0\nosupersub Artezunato\tab \tab \tab \tab \tab \tab }{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub 3003.90.99\line }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Benzonidazol\ta b \tab \tab \tab \tab \tab }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\no supersub 3003.90.99\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s16\cf0\nosupersub Clindamicina\tab \tab \tab \tab \tab \tab 3003.90.99\line }{\ b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Mansil\tab \tab \ tab \tab \tab \tab \tab }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 16\cf0\nosupersub 3003.20.99\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs16 \cf0\nosupersub Quinina\tab \tab \tab \tab \tab \tab \tab }{\b0\i\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub 2939.21.00\line }{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Rifampicina\tab \t ab \tab \tab \tab \tab }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosuper sub 3003.20.32\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\c f0\nosupersub Sulfadiazina\tab \tab \tab \tab \tab \tab }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs16\cf0\nosupersub 3003.20.99\line }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Sulfametoxazol + Trimetropina\tab \tab \tab \tab }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\no supersub 3003. 90.82\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupe rsub Tetraciclina\tab \tab \tab \tab \tab \tab }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs16\cf0\nosupersub 2941.30.99\line \line }{\b0\i\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub INSETICIDAS\line DESCRI\'c7\'c3O\ta b \tab \tab \tab \tab \tab CLASSIFICA\'c7\'c3O NBM/SH\line }{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Piretr\'f3ide Deltrametrina \tab \tab \tab \tab \tab 3808.10.29\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs16\cf0\nosupersub Fenitrothion\tab \tab \tab \tab \tab \tab 3808.10.29\line Cy thion\tab \tab \tab \tab \tab \tab \tab 3808.10.29\line Etofenprox\tab \tab \tab \tab \tab \tab 3808.10.29\line Bendiocarb\tab \tab \tab \tab \tab \tab 3808.10.29\line }{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Temef\'f3 s Granulado 1%\tab \tab \tab \tab \tab 3808.10.29\line Bromadiolone (raticida)\t ab \tab \tab \tab \tab 3808.90.26\line Bacillus Thuringiensis subsp. Israelensis (BTI)\tab \t ab \tab 3808.10.21\line Carbamato\tab \tab \tab \tab \tab \tab 3808.90.29\line M alathion\tab \tab \tab \tab \tab \tab \tab 3808.90.29\line Moluscocida\tab \tab \tab \tab \tab \tab 3808.90.29\line Piretr\'f3ides\tab \tab \tab \tab \tab \tab 2926.90.29\line Rodenticida\tab \tab \tab \tab \tab \tab 3808.90.29\line S-metoprene\tab \tab \ tab \tab \tab \tab 3808.90.29\line \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs16\cf0\nosupersub OUTROS\line DESCRI\'c7\'c3O\tab \tab \tab \tab \tab \tab CL ASSIFICA\'c7\'c3O NBM/SH\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs16\cf0\nosupersub Artesunato\tab \tab \tab \tab \tab \tab 3004.90.99\line Vitamina \'93A \'94\tab \tab \tab \tab \tab \tab 3004.50.40\line Kits para diagn\'f3stico de Ma l\'e1ria\tab \tab \tab \tab 3006.30.29\line Kits para diagn\'f3stico de Sarampo\ tab \tab \tab \tab 3006.30.29\line Kits para diagn\'f3stico de Rube\'f3la\tab \t ab \tab \tab 3

006.30.29\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VI, tendo sido acrescentado ao art. 17 pela Altera\'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98): \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VI - nas entradas, do exterior, realizadas pela Funda\'e7\'e3o Nacional de Sa\' fade, dos produtos imunobiol\'f3gicos, medicamentos e inseticidas, abaixo relaci onados, destin ados \'e0s campanhas de vacina\'e7\'e3o e de combate \'e0 dengue, mal\'e1ria e f ebre amarela, promovidas pelo Governo Federal (Conv. ICMS 95/98):\line }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub VACINAS\line DE SCRI\'c7\'c3O \tab \tab \tab \tab \tab \tab CLASSIFICA\'c7\'c3O NBM/SH\line }{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Vacina Tr\'edplice Viral (sarampo, caxumba e rub\'e9ola)\tab \tab 3002.20.26\line }{\b0\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Vacina Tr\'edplice DPT ( t\'e9tano, difteria e coqueluche)\tab \tab 3002.20.27\line }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Vacina contra Sarampo\tab \tab \tab \ tab \tab 3002. 20.24\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupe rsub Vacina c/ Haem\'f3philus Influenza \'93B\'94\tab \tab \tab \tab 3002.20.29\ line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub V acina contra H epatite \'93B\'94\tab \tab \tab \tab \tab 3002.20.23\line Vacina Inativa contra Polio\tab \tab \tab \tab \tab 3002.20.29\line Vacina Liofilizada contra Raiva\ta b \tab \tab \tab 3002.30.10\line Vacina contra Pneumococo\tab \tab \tab \tab \ta b 3002.20.29 \line Vacina contra Febre Tif\'f3ide\tab \tab \tab \tab \tab 3002.20.29\line Vac ina oral contra Poliomielite\tab \tab \tab \tab 3002.20.22\line Vacina contra Me ningite "B" + " C"\tab \tab \tab \tab 3002.20.25\line Vacina Dupla Adulto DT (di fteria e t\'e9 tano)\tab \tab \tab 3002.20.29\line Vacina contra Meningite "A" + "C"\tab \tab \ tab \tab 3002.20.25\line Vacina contra Rub\'e9ola\tab \tab \tab \tab \tab 3002.2 0.29\line \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\n osupersub IMUN OGLOBULINAS\line DESCRI\'c7\'c3O\tab \tab \tab \tab \tab \tab CLASSIFICA\'c7\'c3 O NBM/SH\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nos upersub Anti-Hepatite \'93B\'94\tab \tab \tab \tab \tab \tab 3002.10.29\line }{\ b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Anti Varicella Z\ 'f3ster\tab \tab \tab \tab \tab \tab 3002.10.29\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Anti-Tet\'e2nica\tab \tab \tab \t ab \tab \tab 3 002.10.29\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\no supersub Anti-R\'e1bica\tab \tab \tab \tab \tab \tab 3002.10.29\line \line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub SOROS\line DESCRI\'c7\'c3 O\tab \tab \tab \tab \tab \tab CLASSIFICA\'c7\'c3O NBM/SH\line }{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Anti R\'e1bico\tab \tab \tab \tab \tab \tab 3002.10.29\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs16\cf0\nosupersub Tox\'f3ide Tet\'e2nico\tab \tab \tab \tab \tab \tab 3002.90 .99\line \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\no supersub MEDICAMENTOS\line DESCRI\'c7\'c3O\tab \tab \tab \tab \tab \tab CLASSIFI CA\'c7\'c3O NB M/SH\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosuper sub Antimonial Pentavalente\tab \tab \tab \tab \tab 3003.90.39\line }{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Clindamicina 300 m g\tab \tab

\tab \tab \tab 3004.20.99\line Doxiciclina 100 mg\tab \tab \tab \tab \tab \tab 3 004.20.99\line Mefloquina\tab \tab \tab \tab \tab \tab \tab 3004.90.99\line Clor oquina\tab \tab \tab \tab \tab \tab \tab 3004.90.99\line }{\b0\i\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Praziquantel\tab \tab \tab \tab \ta b \tab 3004.90.63\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs1 6\cf0\nosupersub Mectizam\tab \tab \tab \tab \tab \tab \tab 3004.90.59\line }{\b 0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Primaquina\tab \t ab \tab \tab \tab \tab 3004.90.99\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs16\cf0\nosupersub Oximiniquina\tab \tab \tab \tab \tab \tab 3004. 90.69\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Cypemetr ina\tab \tab \tab \tab \tab \tab 3003.90.56\line \line }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub INSETICIDAS\line DESCRI\'c7\'c3 O\tab \tab \tab \tab \tab \tab CLASSIFICA\'c7\'c3O NBM/SH\line }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Piretr\'f3ide Deltrametrina\tab \t ab \tab \tab \tab 3808.10.29\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs16 \cf0\nosupersub Fenitrothion\tab \tab \tab \tab \tab \tab 3808.10.29\line Cythio n\tab \tab \tab \tab \tab \tab \tab 3808.10.29\line Etofenprox\tab \tab \tab \ta b \tab \tab \tab 3808.10.29\line Bendiocarb\tab \tab \tab \tab \tab \tab 3808.10 .29\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nosupersub Temef\'f3s Granulado 1%\tab \tab \tab \tab \tab 3808.10.29\line Bromadiolone (raticida)\tab \tab \tab \tab \tab 3808.90.26\line \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs16\cf0\nosupersub OUTROS\line DESCRI\'c7\'c3O\tab \tab \tab \tab \tab \tab CLASSIFICA\'c7\'c3O NBM/SH\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs16\cf0\nosupersub Artesunato\tab \tab \tab \tab \tab \tab \tab 3004.90. 99\line Vitami na \'93A\'94\tab \tab \tab \tab \tab \tab 3004.50.40\line Kits para diagn\'f3sti co de Mal\'e1ria\tab \tab \tab \tab 3006.30.29"}{\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs16\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 17, VII}{\*\bkmkend 17, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/ 12/12, nas ope ra\'e7\'f5es realizadas com os medicamentos relacionados no Conv\'eanio ICMS 140 /01, desde que a parcela relativa \'e0 receita bruta decorrente das opera\'e7\'f 5es esteja desonerada das contribui\'e7\'f5es do PIS/PASEP e COFINS; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso VII do }{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 17 foi dada pela Altera\'e7\'e3o n\'ba 138 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 12313, de 13/08/10, DOE de 14 e 15/08/10}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 14/08/10.\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3 o anterior dada \'e0 al\'edena "l", tendo sido acrescentada ao inciso VII do }{\ b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 17 }{\b\i

0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\ 'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 134 ( }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decret o n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/05/10 a 13/08/10:\line }{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub l) sprycel 20 mg ou 50 mg, a mbos com 60 comprimidos - NBM/SH 3003.90.89 e NBM/SH 3004.90.79"\line \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada ao inciso VII do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub do art. 17 pela Altera\'e7\'e3o n\'ba 132 }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 11982, de 24 /02/10, DOE de 25/02/10), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub efeitos de 11/12/07 a 13/08/10:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub "VII - at\'e9 31/12/12, nas opera\'e7\'f5es realizadas co m os medicamentos relacionados a seguir (Conv. ICMS 140/01):"\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0s al\'edneas abaixo do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub inciso VII }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub do art. 17}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub pela Altera\'e7\'e3o n\'ba 122 (Decreto n\'ba 11656, de 11/08/09, DO E de 12/08/09) :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II -\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub f) \'e0 base de cloridrato de erlotinibe - NBM/SH 3004.90.69; (efeitos de 01/08/09 a 13 /08/10)\line g) \'e0 base de malato de sunitinibe, nas concentra\'e7\'f5es 12,5 mg, 25 mg e 50 mg - NBM/SH 3004.90.69; (efeitos de 01/08/09 a 13/08/10)\line h) telbivudina 600 mg - NBM/SH 3003.90.89 e NBM/SH 3004.90.79; (efeitos de 01/08/09 a 13/08/10) \line i) \'e1cido zoledr\'f4nico - NBM/SH 3003.90.79 e NBM/SH 3004.90.69; (efeit os de 01/08/09 a 13/08/10)\line j) letrozol - NBM/SH 3003.90.78 e NBM/SH 3004.90 .68; (efeitos de 01/08/09 a 13/08/10)\line k) nilotinibe 200 mg - NBM/SH 3003.90 .79 e NBM/SH 3 004.90.69;" (efeitos de 01/08/09 a 13/08/10)\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da parte inici al do inciso VII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub c aput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub d o art. 17 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub foi modificada pelas Altera\'e7\'f5es n\'ba 122 e 130 (Decretos n\'bas 11656 /09 e 11923/10 ), para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o anterior dada \'e0 parte inicial do inciso VII do }{\b\i\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 17 pela Altera\'e7\'e3o n\'ba 112 (}

{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11396}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/ 12/08, DOE de 31/12/08):\line {\*\bkmkstart 14, II}{\*\bkmkend 14, II}}{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VII - at\'e9 31 /07/09, nas op era\'e7\'f5es realizadas com os medicamentos relacionados a seguir (Conv. ICMS 1 40/01):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso VII do }{ \b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 17 pela A ltera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08):\line }{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 17, VII}{\*\bkmkend 17, VII}VII - de 15/01/02 at\'e9 31/12/02 e de 21/02/03 at\'e9 31/12/08, nas opera\'e7\'f5es realizadas com os medicamentos relacionados a seguir (Conv. ICMS 140/01):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "d", do inciso VII }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 17}{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 94, (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub D ecreto n\'ba 10543}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub , de 30/10/07, DOE de 31/10/07):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub d) peg interferon alfa-2A - NBM/SH 3004.90.95;" (efeit os de 22/10/07 a 13/08/10)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0s al\'edneas abaixo do}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso VII }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 17 pela Alter a\'e7\'e3o n \'ba 84 (Decreto n\'ba 10223, de 02/02/07, DOE de 03 e 04/02/07):\line }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "f) \'e0 base d e cloridrato de erlotinibe - NBM/SH 3004.90.99; (efeitos de 03/02/07 a 31/07/09) \line g) \'e0 base de malato de sunitinibe - NBM/SH 3004.90.69 (efeitos de 03/02/07 a 31/07/0 9)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda\'e7\'e3o anterior dada \'e0s al\'edneas abaixo do}{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso VII }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 17}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 69, (}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'b a 9651}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 16/11/05 , DOE de 17/11/05):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f

s20\cf0\nosupersub "d) peg interferon alfa-2A - NBM/SH 3004.90.99; (efeitos de 2 4/10/05 a 21/1 0/07)\line e) peg interferon alfa -2B - NBM/SH 3004.90.99 (efeitos de 24/10/05 a 13/08/10)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub A reda\'e7\'e3o atual da al\'ednea "a" do inciso VII }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 17}{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e 7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Dec reto n\'ba 9.426, de 17/05/05, DOE de 18/05/05}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) \'e0 base de mesilato de imatinib - NBM/SH 3003. 90.78 e NBM/SH 3004.90.68; (efeitos de 18/05/05 a 13/08/10)\line \line }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da parte inicial do inciso VII do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub do art. 17 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'bas 41, 63, 102 e 105 (Decret os n\'bas 8511/03, 9426/05, 11089/08 e 11167/08), respectivamente, para prorroga \'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O art. 3\'ba da }{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 41 (De creto n\'ba 8511 de 06/05/03, DOE de 07/05/03) determina que:\line }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Ficam convalidadas as opera\'e7 \'f5es realizadas de acordo com as disposi\'e7\'f5es de que trata o inciso VII d o art. 17 do Regulamento do ICMS, aprovado pelo Decreto n\'ba 6.284, de 14 de ma r\'e7o de 1997, no per\'edodo de 01/01/03 at\'e9 20/02/03 (Conv. ICMS 04/03)."\l ine \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O art. 4\' ba da }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 36 (Decreto n\'ba 8375 de 22/11/02, DOE de 23 e 24/11/02) determina que: \line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub N\'e 3o se far\'e1 a exig\'eancia do imposto incidente sobre as opera\'e7\'f5es com o s produtos a q ue se refere o inciso VII do art. 17 do Regulamento do ICMS, aprovado pelo Decre to n\'ba 6.284, de 14 de mar\'e7o de 1997,}{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub em que a parcela relativa \'e0 receita brut a esteja onera da das contribui\'e7\'f5es do PIS/PASEP e COFINS, }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub realizadas no per\'edodo de 1\'ba de setembro de 2002 at\'e9 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub 14 de outubro de 2002 (Conv. 119/02)."\line \line }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O art. 6\'ba da }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3 o n\'ba 34 (De creto n\'ba 8276 de 26/06/02, DOE de 27/06/02) determina que:\line }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "N\'e3o se far\'e1 a exig\'eancia do imposto incidente sobre as opera\'e7\'f5es com os produtos a q ue se refere o inciso VII do art. 17 do Regulamento do ICMS, aprovado pelo Decreto n\'ba 6284, de 14 de mar\'e7o de 1997, realizadas no per\'edodo de 1\'ba de maio de 2002 at

\'e9 a data de in\'edcio de vig\'eancia deste decreto, nem se far\'e1 a restitui \'e7\'e3o ou c ompensa\'e7\'e3o das import\'e2ncias j\'e1 pagas."\line \line }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior d ada aos dispositivos abaixo, tendo sido acrescentado ao art. 17 pela }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 31 (De creto n\'ba 8149 de 14/02/02, DOE de 15/02/02), efeitos de 15/01/02 a 19/02/03:\ line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " VII - at\'e9 3 1/12/02, nas opera\'e7\'f5es realizadas com os medicamentos relacionados a segui r (Conv. ICMS 140/01):\line a) \'e0 base de mesilato de imatinib \'96 NBM/SH 300 3.90.99 e NBM/SH 3004.90.99; (efeitos de 15/01/02 a 17/05/05)\line b) interferon alfa-2A \'96 NBM/SH 3002.10.39; (efeitos at\'e9 13/08/10)\line c) interferon alfa-2B \'96 NBM /SH 3002.10.39; (efeitos at\'e9 13/08/10)\line d) peg interferon alfa-2A - NBM/S H 3002.10.39; (efeitos de 15/01/02 a 23/10/05)\line e) peg interferon alfa-2B NBM/SH 3002.10 .39; (efeitos de 15/01/02 a 23/10/05) \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 17, VIII}{\*\bkmkend 17, VIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII -}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/12, as o pera\'e7\'f5es realizadas com os f\'e1rmacos e medicamentos, relacionados no ane xo \'fanico do Conv. ICMS 87/02, destinados a \'f3rg\'e3os da Administra\'e7\'e3 o P\'fablica Direta e Indireta Federal, Estadual e Municipal e \'e0s suas funda\ 'e7\'f5es p \'fablicas, observado o disposto no \'a7 2\'ba (Conv. ICMS 87/02); \par }\pard \s21 \qj\sa0\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\br drw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp 20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso VIII do }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 17 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'bas 102, 105, 112, 122, 130 e 132 (Decretos n\'bas 11089/08, 11167/08, 11396/08, 11 656/09, 11923/ 10 e 11982/10), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub inciso VIII do}{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 17 pela Altera\'e7\'e3o n\' ba 88 (Decreto n\'ba 10.333, de 26/04/07, DOE de 27/04/07):\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VIII - at\'e9 30/04/08, as opera\' e7\'f5es realizadas com os f\'e1rmacos e medicamentos, relacionados no anexo \'f anico do Conv. ICMS 87/02, destinados a \'f3rg\'e3os da Administra\'e7\'e3o P\'fablica Direta e Indireta Federal, Estadual e Municipal e \'e0s suas funda\'e7\'f5es p\'fablica s, observado o disposto no \'a7 2\'ba (Conv. ICMS 87/02);"\line \line }{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso VIII do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20

\cf0\nosupersub do art. 17 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/ 05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\l ine }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "V III - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 23/07/02 at \'e9 30/04/08, as opera\'e7\'f5es realizadas com os f\'e1rmacos e medicamentos a seguir relacionados destinados a \'f3rg\'e3os da Administra\'e7\'e3o P\'fablica Direta e Indireta Federal, Estadual e Municipal e \'e0s suas funda\'e7\'f5es p\ 'fablicas, obs ervado o disposto no \'a7 2\'ba (Conv. ICMS 87/02):"\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub parte ini cial do inciso VIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub do art. 17 pela Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DO E de 23 e 24/11/02),}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub efeitos retroativos a 14/10/02:\line }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "VIII - de 23/07/02 at\'e9 31/07/05, as oper a\'e7\'f5es realizadas com os f\'e1rmacos e medicamentos a seguir relacionados d estinados a \'f3rg\'e3os da Administra\'e7\'e3o P\'fablica Direta e Indireta Fed eral, Estadual e Municipal e \'e0s suas funda\'e7\'f5es p\'fablicas, observado o disposto no \ 'a7 2\'ba (Conv. ICMS 87/02): \par }\pard \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brs p0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrc f0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh5 25 \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\ tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\ tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\ tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs16\cf0\n osupersub ITENS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx28 32\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\ tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\ tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\

tx26196 \tx26904\tx27612 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs16\cf0\ nosupersub F\'c1RMACOS\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416 \tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx 9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\keepn NBM/SH F\'c1RMACOS\cell \qc\sl0\slmult1\s b0\sa0\li57 \ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\t x7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx148 68\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx219 48\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 MEDICAMENTOS\ce ll \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4 248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12 036\tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 NBM/SH MEDICAMENTOS}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs20\cf0 \nosupersub \cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh567 \clb rdrl\brdrs \brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10 \brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx90 0\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdr t\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 20\cf0\nosupersub 1\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx 2124\tx2832 \tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\t x11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\t x18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\t x25488\tx26196 \tx26904\tx27612 Acetato de Ciproterona\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 \tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788 \tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx 15576\tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2937.29.31\cell \ql\sl0\slmult1 \sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx 6372\tx7080 \tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1

4868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx2 1948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 Ace tato de Ciprot erona 50 mg \'96 (por comprimido)\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\t x708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx849 6\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\ tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.39.39 / 3004.39.39\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh765 \clb rdrl\brdrs \brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10 \brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx90 0\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdr t\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664 \tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx134 52\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx205 32\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx276 12 {\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 2\cell \qc\sl0\sl mult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx 5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\t x13452\tx14160 \tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Acetato de Desmopressina\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx21 24\tx2832 \tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\t x11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\t x18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\t x25488\tx26196 \tx26904\tx27612 2937.99.90\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1 416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 Acetato de Desmopressina 0,1 mg/ml -aplic. nasal \'96 (por frasco 2,5 ml)\cell \qc\sl0\slmult1\sb0\sa0\li0\ri 0\fi0\tx0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 3003.39.29 / 3004.39.29\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr

cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh765 \clb rdrl\brdrs \brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10 \brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx90 0\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdr t\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372 \tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14 160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21 240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0 \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 3\cell \qc\sl0\slmult1\sb 0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6 372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\t x14160\tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Acetato de Flud rocortisona\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2 832\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\ tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\ tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\ tx26196 \tx26904\tx27612 2937.22.90\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1 416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Fludrocortisona 0,1 mg - por comprimi do\cell \qc \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx 4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx 12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx 19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.39.99 / 3004.39.99\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020 \cl brdrl\brdrs \brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10 \brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx90 0\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdr t\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp

at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0 \fs20\cf0\nosupersub 4\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416 \tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx 9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1 6992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 Acetato de Glatiramer\cell \qc\sl0\slmult1\sb0\ sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx637 2\tx7080 \tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1 4868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx2 1948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2922.49.90\ cell \ql\sl0 \slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\t x5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\ tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\ tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupers ub Acetato de Glatiramer - 20 mg \'96 por frasco/ampola para inje\'e7\'e3o subcu t\'e2nea + dil uente + seringa/agulha\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416 \tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx 9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1 6992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 3003.90.49 / 3004.90.39\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080 \tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1

4868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx2 1948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 5\cell \qc\sl0\slmult1\sb0\s a0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372 \tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14 160\tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Acetato de Gose relina\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\t x3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904 \tx27612 2937.90.90\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx21 24\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\ tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\ tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs20\cf0\nosupersub Goserelina 3,60 mg \'96 injet\'e1vel \'96 (po r frasco ampol a)\line Goserelina 10,80 mg - injet\'e1vel \'96 (por seringa pronta para adminis tra\'e7\'e3o)\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\t x2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10 620\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 3003.39.26 / 3004.39.27\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 6\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0 \fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx 7788\tx8496 \tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\t x16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\t x23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Acetato de Lanreotida\cel

l \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2934.99.99\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx283 2\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\ tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs20 \cf0\nosupersub Acetato de Lanreotida 30 mg - por frasco/ampola\cell \qc\sl0\slm ult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5 664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx 13452\tx14160 \tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90 .89 / 3004.90.79\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832 \tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\t x11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\t x18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\t x25488\tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 7\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2 832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1062 0\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Acetato de Leuprolida\cell \qc\sl0\slmult1\sb0\sa0\li0\ ri0\fi0\tx0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 2937.90.90\cell \ql\sl0\slmult1\sb0\s a0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\t x7080\tx7788 \tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx

15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx 22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 Acetato de Leuprolida 3, 75 mg - injet\'e1vel \'96 (por frasco)\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\ tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\ tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1 5576\tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.39.19 / 3004.39.19\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664 \tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx134 52\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx205 32\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx276 12 {\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 8\cell \qc\sl0\sl mult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx 5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\t x13452\tx14160 \tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Acitret ina\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx35 40\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904 \tx27612 2918.90.99\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx21 24\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\ tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\ tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs20\cf0\nosupersub Acitretina 10 mg \'96 (por c\'e1psula)\line A citretina 25 m g \'96 (por c\'e1psula)\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx141 6\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\t x9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx 16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 3003.90.39 / 3004.90.29\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr

cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080 \tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1 4868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx2 1948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 9\cell \qc\sl0\slmult1\sb0\s a0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372 \tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14 160\tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Alendronado Mon oss\'f3dico\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2 832\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\ tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\ tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\ tx26196 \tx26904\tx27612 2931.00.39\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1 416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Bifosfonato 10 mg \'96 (por comprimid o)\cell \qc \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx 4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx 12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx 19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 3003. 90.69 / 3004.90.59\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc

f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832 \tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\t x11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\t x18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\t x25488\tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 10\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx 2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx106 20\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Alfacalcidol\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\t x0\tx708 \tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx 9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16 284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23 364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 2936.10.00\cell \ql\sl0\slmult1\sb0\sa0 \li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7 080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\ tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Alfacalcidol 0,25 mcg (comp rimidos)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nos upersub Alfacalcidol 1,0 mcg \'96 (comprimidos)}{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\f i0\tx0\tx708 \tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx 9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16 284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23 364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.19 / 3004.50.90\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl

\qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 11\cel l \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Atorvastatina C\'e1lcica\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1 416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204 \tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 2933.99.49\cell \ql\sl0\slmult1\sb0\sa0 \li57\ri57\fi0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Atorvastatina 10 mg - por com primido\line Atorvastatina 20 mg - por comprimido\cell \qc\sl0\slmult1\sb0\sa0\l i0\ri0\fi0\tx0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.79 / 3004.90.69\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersu b 12\cell \qc \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx 4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx 12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx

19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Azatioprina\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx 2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx106 20\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 2933.59.34\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\t x708\tx1416 \tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx 9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1 6992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx2 4072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs20\cf0\nosupersub Azatioprina 50 mg \'96 (comprimidos)\cell \qc \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx 4956\tx5664 \tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx134 52\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx205 32\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx276 12 3003.90.76 / 3004.90.66\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 20\cf0\nosupersub 13\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\t x2124\tx2832 \tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\t x11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\t x18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\t x25488\tx26196 \tx26904\tx27612 Bromidrato de Fenoterol\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi 0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx778 8\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\t x15576\tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2922.50.99\cell \ql\sl0\slmult1 \sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx 6372\tx7080 \tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1

4868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx2 1948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\ b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Bromidrato de Fen oterol 0,2 mg - dose - aerosol 200 doses - 15 ml - c/ adaptador \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Bromidrato de Fenoterol 2 mg/ml - aerosol - 10 ml + bo cal\cell \qc \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx 4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx 12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx 19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.49 / 3004.90.39\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0 \fs20\cf0\nosupersub 14\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx141 6\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\t x9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx 16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 Budesonida\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0 \fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx 7788\tx8496 \tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\t x16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\t x23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2937.29.90\cell \ql\sl0\s lmult1\sb0\sa0 \li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7 080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\ tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\ tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i

\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Budesonida 32 mcg - suspens\'e3o nasal - 120 doses \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Budesonida 50 mcg - suspens\'e3o nasal - 200 doses \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Budesonida 64 mcg - Suspens\'e3o Nasal - 120 doses \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Budesonida 100 mcg - suspens\'e3o nasal - 200 doses \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Budesonida 0,050 mg - aerosol nasal - com 10 ml \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Budesonida 0,050 mg - aerosol bucal - com 5 ml - 100 d oses \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Budesonida 0,200 mg - aerosol bucal - com 5 ml - 100 d oses \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Budesonida 100 mcg - p\'f3 inalante - 200 doses \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Budesonida 200 mcg - p\'f3 inalante - 100 doses

\par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Budesonida 200 mcg - c\'e1psula - p\'f3 inalante - 60 c\'e1psulas, c om inalador \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Budesonida 200 mcg - c\'e1psula - p\'f3 inalante - 60 c\'e1psulas, s em inalador\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2 832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1062 0\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx1770 0\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 3003.39.99 / 3004.39.99\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788 \tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx 15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx 22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 15\cell \qc\sl0\slmult1\sb0\sa0\li0 \ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx708 0\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx 14868\tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Cabergolina\cell \qc\sl 0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx495 6\tx5664 \tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx134 52\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx205 32\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx276 12 2939.69.90 \cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx

4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx1 2036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx1 9116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\ nosupersub Cabergolina 0,5 mg - (por comprimido)\cell \qc\sl0\slmult1\sb0\sa0\li 0\ri0\fi0\tx0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.99 / 3004.90.99\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersu b 16\cell \qc \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx 4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx 12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx 19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Calcitonina Sint\'e9tica de Salm\'e3o\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\ tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\ tx8496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2937.90.90\cell \ql\sl0\slmult1\ sb0\sa0\li57 \ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\t x7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx148 68\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx219 48\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Calcitonina Sint\'e9t ica de Salm\'e3o - 200 UI \'96 spray nasal \'96 (por frasco)\line Calcitonina Si nt\'e9tica de Salm\'e3o \'96 100 UI \'96 spray nasal \'96 (por frasco)\line Calcitonina Sint\' e9tica de Salm\'e3o 50 UI \'96 injet\'e1vel \'96 (por ampola)\line Calcitonina S int\'e9tica de Salm\'e3o 100 UI \'96 injet\'e1vel \'96 (por ampola)\cell \qc\sl0

\slmult1\sb0 \sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx63 72\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx 14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx 21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.39.29 / 30 04.39.25\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 20\cf0 \nosupersub 17\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\ tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1 0620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx1 7700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Calcitriol\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2936.29.29\cell \ql\sl0\slmult1\ sb0\sa0\li57 \ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\t x7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx148 68\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx219 48\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Calcitriol 0,25 mcg \ '96 (por c\'e1psula)\line Calcitriol 1,0 g \'96 injet\'e1vel \'96 (por ampola)\c ell \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.19 / 3004.50.90\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk

eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0 \fs20\cf0\nosupersub 18\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx141 6\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\t x9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx 16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 Ciclosporina\cell \qc\sl0\slmult1\sb0\sa0\li0\r i0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\ tx7788\tx8496 \tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\t x16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\t x23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2941.90.99\cell \ql\sl0\s lmult1\sb0\sa0 \li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7 080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\ tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\ tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Ciclosporina 100 mg \'96 Solu\'e7\'e3o oral 100 mg/ml \'96 (por frasco com 50 ml)\line Ciclos porina 25 mg \'96 (por c\'e1psula)\line Ciclosporina 50 mg \'96 (por c\'e1psula)\line Ciclosp orina 100 mg \'96 (por c\'e1psula)\line Ciclosporina 10 mg \'96 (por c\'e1psula) \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\ tx4248\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx2690 4\tx27612 }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 3003.90. 78 / 3004.90.68\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000

\cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 20\cf0 \nosupersub 19\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\ tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1 0620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx1 7700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Cloridrato de Biperideno\cell \qc\sl0\slmult1\sb0\sa0\l i0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7 080\tx7788 \tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx 15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx 22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2933.39.32\cell \q l\sl0\slmult1 \sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx 6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\ tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\ tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Clori drato de Biperideno 4 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Cloridrato de Biperideno 2 mg - por comprimido\cell \q c\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\ tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx1345 2\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx2053 2\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90 .79 / 3004.90.69\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2

\clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0 \nosupersub 20\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\ tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1 0620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx1 7700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Cloridrato de Ciprofloxacina\cell \qc\sl0\slmult1\sb0\s a0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372 \tx7080\tx7788 \tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx 15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx 22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2933.59.19\cell \q l\sl0\slmult1 \sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx 6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\ tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\ tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Clori drato de Ciprofloxacina 250 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Cloridrato de Ciprofloxacina 500 mg - por comprimido\c ell \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.79 / 3004.90.69\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb

rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0 \fs20\cf0\nosupersub 21\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx141 6\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\t x9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx 16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 Cloridrato de Donepezil\cell \qc\sl0\slmult1\sb 0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6 372\tx7080 \tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1 4868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx2 1948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2933.39.99\ cell \ql\sl0 \slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\t x5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\ tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\ tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupers ub Donepezil - 5 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Donepezil - 10 mg - por comprimido\cell \qc\sl0\slmult 1\sb0\sa0\li0 \ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx708 0\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx 14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx 21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.79 / 3004.90.69 \cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl

\qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 22 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\ tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 Cloridrato de Metadona\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx7 08\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\ tx9204\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 2922.31.20\cell \ql\sl0\slmult1\sb0\sa0 \li57\ri57\fi0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Cloridrato de Metadona 5 mg por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Cloridrato de Metadona 10 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Cloridrato de Metadona 10 mg/ml - injet\'e1vel - por a mpola com 1 ml \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\ tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 3003.90.49 / 3004.90.39\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\

brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 23\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx 708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496 \tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\t x16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 Cloridrato de Raloxifeno\cell \qc\sl0\s lmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\t x5664\tx6372 \tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14 160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21 240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2934 .99.99\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\t x4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\t x12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\t x19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupers ub Cloridrato de Raloxifeno 60 mg - (por comprimido)\cell \qc\sl0\slmult1\sb0\sa 0\li0\ri0\fi0 \tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788 \tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx 15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx 22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.89 / 3004.90.79\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersu b 24\cell \qc

\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx 4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx 12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx 19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Cloridrato de Selegilina\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1 416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204 \tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 2921.49.90\cell \ql\sl0\slmult1\sb0\sa0 \li57\ri57\fi0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Selegilina 10 mg - por compri mido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Selegilina 5 mg - por comprimido\cell \qc\sl0\slmult1\ sb0\sa0\li0 \ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx708 0\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx 14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx 21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.49 / 3004.90.39 \cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 25 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\ tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t

x19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 Cloridrato de Sevelamer\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx 708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496 \tx9204\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 2934.99.99\cell \ql\sl0\slmult1\sb0\sa0 \li57\ri57\fi0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Cloridrato de Sevelamer 800 m g - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Cloridrato de Sevelamer 400 mg - por comprimido\cell \ qc\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\ tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx1345 2\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx2053 2\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90 .89 / 3004.90.79\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0 \nosupersub 26\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\ tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1 0620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx1 7700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Cloridrato de Triexifenidila\cell \qc\sl0\slmult1\sb0\s

a0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372 \tx7080\tx7788 \tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx 15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx 22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2933.39.99\cell \q l\sl0\slmult1 \sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx 6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\ tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\ tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Triex ifenidila 5 mg - por comprimido\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx7 08\tx1416 \tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx 9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1 6992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx2 4072\tx24780 \tx25488\tx26196\tx26904\tx27612 3003.90.79 / 3004.90.69\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160 \tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 27\cell \qc\sl 0\slmult1\sb0 \sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx63 72\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx 14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx 21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Cloridrato de Z iprasidona\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 2933.59.19\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\t x708\tx1416 \tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx 9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1 6992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx2 4072\tx24780

\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs20\cf0\nosupersub Ziprasidona 80 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Ziprasidona 40 mg - por comprimido\cell \qc\sl0\slmult 1\sb0\sa0\li0 \ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx708 0\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx 14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx 21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.79 / 3004.90.69 \cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 28 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\ tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 Cloroquina\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx 2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx991 2\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 2933.49.90\cell \ql\sl0\slmult1\sb0\sa0\li57\ri 57\fi0\tx708 \tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx 9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16 284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23 364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Cloroquina 150 mg - por comprimido\ce ll \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4 248\tx4956

\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx2690 4\tx27612 3003 .90.79 / 3004.90.69\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub 29\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\ tx1416\tx2124 \tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx 10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx 17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx 24780\tx25488 \tx26196\tx26904\tx27612 Clozapina\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\ tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx84 96\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576 \tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2933.90.39\cell \ql\sl0\slmult1 \sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx 6372\tx7080 \tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1 4868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx2 1948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\ b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Clozapina 100 mg \'96 (por comprimido)\line Clozapina 25 mg \'96 (por comprimido)\cell \qc\sl0\sl mult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx 5664\tx6372 \tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14 160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21 240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003 .90.79 / 3004. 90.69\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b

rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 30\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx 2832\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\ tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\ tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\ tx26196 \tx26904\tx27612 Danazol\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx14 16\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\ tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\t x16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 2937.19.90\cell \ql\sl0\slmult1\sb0\sa0\li57\ri 57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx77 88\tx8496 \tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\t x16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\t x23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Danazol 100 mg \'96 (por c\'e1psula )\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\ tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 3003.39.39 / 3004.39.39\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10

\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708 \tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx 9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16 284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23 364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs20\cf0\nosupersub 31\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx 0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx 8496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Deferoxamina\cell \qc\sl0\slmult 1\sb0\sa0\li0 \ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx708 0\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx 14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx 21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2928.00.90\cell \ql\sl0 \slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\t x5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\ tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupers ub Deferoxamin a 500 mg \'96 injet\'e1vel \'96 (por frasco)\cell \qc\sl0\slmult1\sb0\sa0\li0\ri 0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\t x7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx148 68\tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.58 / 3004.90.48 \cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx2690 4\tx27612 {\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 32\cell \qc \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx 4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx

12744\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Dicloridrato de Pramipexol\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\t x1416\tx2124 \tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx 10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx 17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx 24780\tx25488 \tx26196\tx26904\tx27612 2934.20.90\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\t x708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx849 6\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\ tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Pramipexol 1 mg - por comprim ido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Pramipexol 0,125 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Pramipexol 0,25 mg - por comprimido\cell \qc\sl0\slmul t1\sb0\sa0\li0 \ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx708 0\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx 14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx 21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.89 / 3004.90.79 \cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196

\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 33 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\ tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 Dipropionato de Beclometasona\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\ tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\ tx8496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2937.22.90\cell \ql\sl0\slmult1\ sb0\sa0\li57 \ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\t x7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx148 68\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx219 48\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Dipropionato de Beclo metasona 400 mcg - p\'f3 inalante - com dispositivo inalador - 100 doses \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Dipropionato de Beclometasona 50 mcg - lata/frasco - n asal - 200 dos es \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Dipropionato de Beclometasona 50 mcg - lata/frasco - o ral (aerosol) - 200 doses \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Dipropionato de Beclometasona 250 mcg - spray - 200 do ses \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Dipropionato de Beclometasona 100 mcg - p\'f3 inalante - com disposi tivo inalador - 100 doses \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408

\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Dipropionato de Beclometasona 200 mcg - p\'f3 inalante - com disposi tivo inalador - 100 doses\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1 416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 3003.39.99 / 3004.39.99\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372 \tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14 160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21 240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0 \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 34\cell \qc\sl0\slmult1\s b0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx 6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\ tx14160 \tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Dornase alfa\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx 3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904 \tx27612 3002.10.39\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx21 24\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\ tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\ tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs20\cf0\nosupersub Dornase alfa 2,5 mg \'96 (por ampola)\cell \q c\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\ tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx1345 2\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx2053 2\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90 .23 / 3004.90.13\cell }

\row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0 \nosupersub 35\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\ tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1 0620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx1 7700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Entacapone\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2926.90.99\cell \ql\sl0\slmult1\ sb0\sa0\li57 \ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\t x7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx148 68\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx219 48\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Entacapone 200 mg - p or comprimido\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\t x2832\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\ tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\ tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\ tx26196 \tx26904\tx27612 3003.90.59 / 3004.90.49\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp

at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx1416\tx2124\tx2832\tx3540\tx4248\tx495 6\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx127 44\tx13452\tx14160\tx14868\tx15576\tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 36\cell \qc\sl0\slmult1\sb0\sa0\li0\ri 0\fi0\tx0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Eritropoetina Humana Recombinan te\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx354 0\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328 \tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 3001.20.90\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1 416\tx2124 \tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx 10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx 17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx 24780\tx25488 \tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs20\cf0\nosupersub Eritropoetina Humana Recombinante - 1.000 U \'96 por injet\'e1vel \'96 (por frasco/ampola)\line Eritropoetina Humana Recombinante 2. 000 U \'96 Inj et\'e1vel \'96 (por frasco/ampola)\line Eritropoetina Humana Recombinante - 3.00 0 U \'96 injet\'e1vel \'96 (por frasco/ampola)\line Eritropoetina Humana Recombi nante - 4.000 U \'96 injet\'e1vel \'96 (por frasco/ampola)\line Eritropoetina Hu mana Recombina nte - 10.000U \'96 injet\'e1vel \'96 (por frasco/ampola)\cell \qc\sl0\slmult1\sb 0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6 372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\t x14160\tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 3001.20.90\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb

rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\ tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx1345 2\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx2053 2\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 37\cell \qc\sl 0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx495 6\tx5664 \tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx134 52\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx205 32\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx276 12 Filgrastima \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\ tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupers ub 3002.10.39\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2 832\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\ tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\ tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\ tx26196 \tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s20\cf0\nosupersub Filgrastima 300 mcg \'96 injet\'e1vel \'96 (por frasco)\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx424 8\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx2690 4\tx27612 }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 3002.10. 39\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196

\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 38 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\ tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 Flutamida\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2 124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912 \tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 2924.29.62\cell \ql\sl0\slmult1\sb0\sa0\li57\ri 57\fi0\tx708 \tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx 9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16 284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23 364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Flutamida 250 mg - por comprimido\cel l \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx42 48\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx2690 4\tx27612 3003 .90.53 / 3004.90.43\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub 39\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\ tx1416\tx2124 \tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx 10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx 17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx 24780\tx25488 \tx26196\tx26904\tx27612 Fosfato de Code\'edna\cell \qc\sl0\slmult1\sb0\sa0\li0\ ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080 \tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1 4868\tx15576

\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2939.11.22\cell \ql\sl0 \slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\t x5664\tx6372 \tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14 160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21 240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28 320 }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Fosfato de Co de\'edna 30 mg/ml - por ampola com 2 ml \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Fosfato de Code\'edna 30 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Fosfato de Code\'edna 60 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Fosfato de Code\'edna 30 mg/ml - solu\'e7\'e3o oral por frasco com 120 ml\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\ tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx 18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 3003.40.40 / 3004.40.40\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496 \tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\t x16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\t

x23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f0\fs20\cf0\nosupersub 40\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\ tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\ tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1 5576\tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Fumarato de Formoterol\cell \qc \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx 4956\tx5664 \tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx134 52\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx205 32\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx276 12 2924.29.99 \cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx 4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx1 2036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx1 9116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\ nosupersub Fumarato de Formoterol 6 mcg - p\'f3 inalante - 60 doses \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Fumarato de Formoterol 12 mcg - p\'f3 inalante - 60 do ses \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Fumarato de Formoterol 12 mcg - aerosol - 5 ml - 50 do ses \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Fumarato de Formoterol 12 mcg - c\'e1psula - com 30 c\ 'e1psulas p \'f3 inalante, com inalador \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Fumarato de Formoterol 12 mcg - c\'e1psula - com 60 c\ 'e1psulas p \'f3 inalante, com inalador \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488

\tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Fumarato de Formoterol 12 mcg - c\'e1psula - com 30 c\ 'e1psulas p \'f3 inalante, sem inalador \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Fumarato de Formoterol 12 mcg - c\'e1psula - com 60 c\ 'e1psulas p \'f3 inalante, sem inalador\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\t x1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx92 04\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx1628 4\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.59 / 3004.90.49\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372 \tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14 160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21 240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0 \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 41\cell \qc\sl0\slmult1\s b0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx 6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\ tx14160 \tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Fumarat o de Formoterol + Budesonida\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\ tx1416\tx2124 \tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx 10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx 17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx 24780\tx25488 \tx26196\tx26904\tx27612 2924.29.99/ 2937.29.90\cell \ql\sl0\slmult1\sb0\sa0\li5 7\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\ tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14 868\tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\str

ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Fumarato de Formotero l 6 mcg + Bude sonida 200 mcg - p\'f3 inalatorio - 60 doses \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Fumarato de Formoterol 6 mcg + Budesonida 100 mcg - p\ 'f3 inalatorio - 60 doses\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2 832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1062 0\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx1770 0\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 3003.90.99 / 3004.90.99\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788 \tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx 15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx 22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 42\cell \qc\sl0\slmult1\sb0\sa0\li0 \ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx708 0\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx 14868\tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Fumarato de Quetiapina\ cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\t x4248\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx2690 4\tx27612 2934 .99.69\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3 540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx113 28\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx184 08\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s20\cf0\nosupersub Fumarato de Quetiapina 200 mg - por comprimido

\par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Fumarato de Quetiapina 25 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Fumarato de Quetiapina 100 mg - por comprimido\cell \q c\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\ tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx1345 2\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx2053 2\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90 .89 / 3004.90.79\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0 \nosupersub 43\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\ tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1 0620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx1 7700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Gabapentina\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx 0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx 8496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2922.49.90\cell \ql\sl0\slmult1\ sb0\sa0\li57 \ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\t x7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx148 68\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx219

48\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Gabapentina 300 mg por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Gabapentina 400 mg - por comprimido\cell \qc\sl0\slmul t1\sb0\sa0\li0 \ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx708 0\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx 14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx 21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.49 / 3004.90.39 \cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 44 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\ tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 Hidr\'f3xido de Ferro Endovenoso\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\f i0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx77 88\tx8496 \tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\t x16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\t x23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2821.10.30\cell \ql\sl0\s lmult1\sb0\sa0 \li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7 080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\ tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\ tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Hidr\'f3xido

de Ferro Endovenoso \'96 injet\'e1vel \'96 (por frasco)\cell \qc\sl0\slmult1\sb0 \sa0\li0\ri0 \fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx 7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1486 8\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx2194 8\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.99 / 3004.90.99 \cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 45 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\ tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 Hidroxiur\'e9ia\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx14 16\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\ tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 2928.00.90\cell \ql\sl0\slmult1\sb0\sa0\li57\ri 57\fi0\tx708 \tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx 9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16 284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23 364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Hidroxiur\'e9ia 500 mg - por c\'e1psu la\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx354 0\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904 \tx27612 3003.90.99 / 3004.90.99\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk

eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 46\cell \qc\sl0\slmult1\sb0\sa0\li0\ri 0\fi0\tx0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Imiglucerase\cell \qc\sl0\slmul t1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx566 4\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13 452\tx14160 \tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3002.90 .99\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540 \tx4248\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx2690 4\tx27612 \tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupers ub Imiglucerase 200 U.I. \'96 injet\'e1vel \'96 (por frasco/ampola)\cell \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956 \tx5664\tx6372 \tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14 160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21 240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 }{\b 0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 3003.90.29 / 3004 .90.19\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2

\clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 47 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\ tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 Imunoglobulina da Hepatite B\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\t x0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\t x8496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3002.10.23\cell \ql\sl0\slmult1\ sb0\sa0\li57 \ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\t x7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx148 68\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx219 48\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Imunoglobulina da Hep atite B 1000 mg - injet\'e1vel - por frasco \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Imunoglobulina da Hepatite B 100 mg - injet\'e1vel - p or frasco \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Imunoglobulina da Hepatite B 200 mg - injet\'e1vel - p or frasco \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Imunoglobulina da Hepatite B 500 mg - injet\'e1vel - p or frasco\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904

\tx27612 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupers ub 3002.10.23\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\ tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\ tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\ tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 48\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx 2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx106 20\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Imunoglobulina Humana\cell \qc\sl0\slmult1\sb0\sa0\li0\ ri0\fi0\tx0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3002.10.35\cell \ql\sl0\slmult1 \sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx 6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\ tx14160 \tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 Imunoglobulina Humana Intravenosa 500 mg- injet\'e1vel \'96 (por frasco)\line } {\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Imunoglobulina Hu mana Intravenosa 2,5 g \'96 injet\'e1vel \'96 (por frasco)\line }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Imunoglobulina Humana Intravenosa 5 ,0 g \'96 injet\'e1vel \'96 (por frasco)\line }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f0\fs20\cf0\nosupersub Imunoglobulina Humana Intravenosa 1,0 g \'96 injet\'e1vel \'96 (por frasco)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0 \fs20\cf0\nosupersub Imunoglobulina Humana Intravenosa 3,0 g \'96 Injet\'e1vel \ '96 (por frasco)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20 \cf0\nosupersub Imunoglobulina Humana Intravenosa 6,0 g \'96 Injet\'e1vel \'96 ( por frasco)}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \q c\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\t x4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\t

x12744\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3002.10.35\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\ tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\ tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\ tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 49\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx 2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx106 20\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Infliximab\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0 \tx708\tx1416 \tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx 9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1 6992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx2 4072\tx24780 \tx25488\tx26196\tx26904\tx27612 3002.10.29\cell \ql\sl0\slmult1\sb0\sa0\li57\ri 57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx77 88\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\ tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Infliximab 10 mg - in jet\'e1vel - p or ampola de 1 ml\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx21 24\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\ tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\ tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs20\cf0\nosupersub 3002.10.29\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c

ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708 \tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx 9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16 284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23 364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs20\cf0\nosupersub 50\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx 0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx 8496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Interferon Beta 1a\cell \qc\sl0\ slmult1\sb0 \sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx63 72\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx 14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx 21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3002.10.36\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\ tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\ tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\ nosupersub Int erferon Beta 1a - 3.000.000 UI \'96 injet\'e1vel \'96 (por frasco/ampola)\line } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Interfe ron Beta 1a - 6.000.000 UI (22 mcg) \'96 Injet\'e1vel \'96 (por seginga pr\'e9-p reenchida) \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Interferon Beta 1a \'96 12.000.000 UI (44 mcg) - Injet\'e1vel \'96 (por seringa pr\'e9-preenchida)\line Interferon Beta 1a \'96 6.000.000 UI (30 mcg) \'96 Frasc o/ampola para inje\'e7\'e3o intramuscular + diluente + mais seringa/agulha por frasco/ampola.\ cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\t x4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx 12036\tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupers ub 3002.10.36 \cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c

ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 51\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx 2832\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\ tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\ tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\ tx26196 \tx26904\tx27612 Interferon Beta 1b\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3002.10.36\cell \ql\sl0\slmult1 \sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx 6372\tx7080 \tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1 4868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx2 1948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\ b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Interferon Beta 1 b - 9.600.000 UI - Injet\'e1vel \'96 (por frasco/ampola)\cell \qc\sl0\slmult1\sb 0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6 372\tx7080 \tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1 4868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx2 1948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 }{\b0\i\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 3002.10.36\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs

\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160 \tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 52\cell \qc\sl 0\slmult1\sb0 \sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx63 72\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx 14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx 21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Isotretino\'edn a\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\ tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 2936.21.19\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1 416\tx2124 \tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx 10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx 17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx 24780\tx25488 \tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs20\cf0\nosupersub Isotretino\'edna 20 mg \'96 uso oral \'96 por c\'e1ps ula\line Isotretino\'edna 10 mg \'96 uso oral \'96 por c\'e1psula\cell \qc\sl0\s lmult1\sb0\sa0 \li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\t x7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx1416 0\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx2124 0\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.19 / 30 04.50.90\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 20\cf0 \nosupersub 53\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\

tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1 0620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx1 7700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Lamotrigina\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx 0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx 8496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2933.69.19\cell \ql\sl0\slmult1\ sb0\sa0\li57 \ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\t x7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx148 68\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx219 48\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 Lamotrigina 100 mg \'96 (por comprimido)\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1 416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204 \tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.79 / 3004.90.69\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0 \li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\t x7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx1416 0\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx2124 0\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 54\cell \qc\sl0\slmult 1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664 \tx6372\tx7080 \tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1 4868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx2 1948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Leflunomide \cell \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2934.99.99\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx283 2\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\

tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs20 \cf0\nosupersub Leflunomide 100 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Leflunomide 20 mg - por comprimido\cell \qc\sl0\slmult 1\sb0\sa0\li0 \ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx708 0\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx 14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx 21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.89 / 3004.90.79 \cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1020\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 55 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\ tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 Lenograstima\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\ tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9 912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs20 \cf0\nosupersub 3002.10.39\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx14 16\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\ tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\t x16992\tx17700

\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs20\cf0\nosupersub Lenograstima - 33,6 mUI \'96 injet\'e1vel \' 96 (por frasco )\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\ tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\ tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\ nosupersub 3002.10.39\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832 \tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\t x11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\t x18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\t x25488\tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 56\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx 2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx106 20\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Levodopa + Carbidopa\cell \qc\sl0\slmult1\sb0\sa0\li0\r i0\fi0\tx0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2937.39.11/ 2928.00.20\cell \ql \sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx49 56\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12 744\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupers ub Levodopa 20 0 mg + Carbidopa 50 mg - Libera\'e7\'e3o lenta ou dispers\'edvel - por c\'e1psul a ou comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408

\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Levodopa 250 mg + Carbidopa 25 mg - por comprimido\cel l \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.39.93 / 3004.39.93\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0 \fs20\cf0\nosupersub 57\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx141 6\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\t x9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx 16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 Levodopa + Cloridrato de Benserazida\cell \qc\s l0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx49 56\tx5664 \tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx134 52\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx205 32\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx276 12 2937.39.11/ 2928.00.90\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx283 2\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\ tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\ tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs20\cf0\nosupersub Levodopa 200 mg + Benserazida 50 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Levodopa 100 mg + Benserazida 25 mg - Libera\'e7\'e3o

Lenta ou Dispe rs\'edvel - por c\'e1psula ou comprimido\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi 0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx778 8\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\t x15576\tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.39.93 / 3004.39.93\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664 \tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx134 52\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx205 32\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx276 12 {\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 58\cell \qc\sl0\s lmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\t x5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\ tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Levotiroxina S\'f3dica\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx141 6\tx2124 \tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx 10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx 17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx 24780\tx25488 \tx26196\tx26904\tx27612 2937.40.10\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\t x708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx849 6\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\ tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Levotiroxina S\'f3dica 150 mc g - por compri mido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Levotiroxina S\'f3dica 25 mcg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28

32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Levotiroxina S\'f3dica 50 mcg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Levotiroxina S\'f3dica 100 mcg - por comprimido\cell \ qc\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\ tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx1345 2\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx2053 2\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.39 .81 / 3004.39.81\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0 \nosupersub 59\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\ tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1 0620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx1 7700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Lipase Pancre\'e1tica + Protease Pancre\'e1tica + Amila se Pancre\'e1tica\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx21 24\tx2832 \tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\t x11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\t x18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\t x25488\tx26196 \tx26904\tx27612 3001.20.90\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1 416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992

\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Enzimas Pancre\'e1ticas\'96 4.000 UI \'96 microg. c / lib. ent\'e9rica (lipase, amilase., prot.) com 4.000 UI de l\'edpase \'96 (po r c\'e1psula)\line Enzimas Pancre\'e1ticas \'96 4.500 UI \'96 microg. c/ lib. Ent\'e9rica (lipase, amilase., prot.) com 4.500 UI de l\'edpase \'96 (por c\'e1p sula)\line Enz imas Pancre\'e1ticas \'96 8.000 UI \'96 microg. c/ lib. Ent\'e9rica (lipase, am ilase., prot.) com 8.000 UI de l\'edpase \'96 (por c\'e1psula)\line Enzimas Panc re\'e1ticas \'96 12.000 UI \'96 microg. c/ lib. Ent\'e9rica (lipase, amilase., prot.) com 12. 000 UI de l\'edpase \'96 (por c\'e1psula)\line Enzimas Pancre\'e1ticas \'96 18.0 00 UI \'96 microg. c/ lib. Ent\'e9rica (lipase, amilase., prot.) com 18.000 UI de l\'edpase \'96 (por c\'e1psula)\line Enzimas Pancre\'e1ticas \'96 20.000 UI \'96 microg. c / lib. Ent\'e9rica (lipase, amilase., prot.) com 20.000 UI de l\'edpase \'96 (p or c\'e1psula)\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\ tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1 0620\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s20\cf0 \nosupersub 3003.90.29 / 3004.90.19\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 60\cell \qc\sl0\slmult1\sb0\sa0\li0\ri 0\fi0\tx0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Mesalazina\cell \qc\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\ tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx1345 2\tx14160 \tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2922.50

.99\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540 \tx4248\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx2690 4\tx27612 \tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupers ub Mesalazina 1000 mg - suposit\'f3rio - por suposit\'f3rio \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Mesalazina 400 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Mesalazina 500 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Mesalazina 3 g + diluente 100 ml (enema) - por dose \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Mesalazina 250 mg - suposit\'f3rio - por suposit\'f3ri o\cell \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.49 / 3004.90.39\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10

\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0 \fs20\cf0\nosupersub 61\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx141 6\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\t x9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx 16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 Mesilato de Bromocriptina\cell \qc\sl0\slmult1\ sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\t x6372\tx7080 \tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1 4868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx2 1948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2939.69.90\ cell \ql\sl0 \slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\t x5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\ tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\ tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupers ub Bromocriptina 2,5 mg \'96 (por comprimido)\cell \qc\sl0\slmult1\sb0\sa0\li0\r i0\fi0\tx0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.40.90 / 3004.40.90\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersu b 62\cell \qc \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx 4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx 12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx

19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Mesilato de Pergolida\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416 \tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx 9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 2939.69.90\cell \ql\sl0\slmult1\sb0\sa0\li57\ri 57\fi0\tx708 \tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx 9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16 284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23 364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Mesilato de Pergolida 0,25 mg - por c omprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Mesilato de Pergolida 1 mg - por comprimido\cell \qc\s l0\slmult1\sb0 \sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx63 72\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx 14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx 21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.99 / 30 04.90.99\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 20\cf0 \nosupersub 63\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\ tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1 0620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx1 7700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Metotrexato\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx

0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx 8496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2933.59.99\cell \ql\sl0\slmult1\ sb0\sa0\li57 \ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\t x7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx148 68\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx219 48\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Metotrexato 25 mg/ml - injet\'e1vel - por ampola de 2 ml \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Metotrexato 25 mg/ml - injet\'e1vel - por ampola de 20 ml\cell \qc \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx 4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx 12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx 19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.79 / 3004.90.69\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0 \fs20\cf0\nosupersub 64\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx141 6\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\t x9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx 16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 Micofenolato Mofetil\cell \qc\sl0\slmult1\sb0\s a0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372 \tx7080\tx7788 \tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx

15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx 22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2934.99.19\cell \q l\sl0\slmult1 \sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx 6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\ tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\ tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Micof enolato Mofetil 500 mg \'96 (por comprimido)\cell \qc\sl0\slmult1\sb0\sa0\li0\ri 0\fi0\tx0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.89 / 3004.90.79\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersu b 65\cell \qc \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx 4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx 12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx 19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Molgramostima\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\ tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1 0620\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s20\cf0 \nosupersub 3002.10.39\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\t x2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx99 12\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx169 92\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs20\cf0\nosupersub Molgramostima 300 mg \'96 injet\'e1vel \'96

(por frasco) \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\ tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupers ub 3002.10.39\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\ tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\ tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\ tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 66\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx 2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx106 20\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Octreotida\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0 \tx708\tx1416 \tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx 9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1 6992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx2 4072\tx24780 \tx25488\tx26196\tx26904\tx27612 2936.21.90\cell \ql\sl0\slmult1\sb0\sa0\li57\ri 57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx77 88\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\ tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Octreotida 0,1 mg/ml \'96 injet\'e1 vel \'96 (por frasco/ampola)\line Octreotida LAR 20 mg - injet\'e1vel - (por fra sco/ampola) + diluentes \'96 Tratamento Mensal\line Octreotida LAR 30 mg - injet \'e1vel - (por frasco/ampola) + diluentes \'96 Tratamento Mensal\line Octreotida LAR 10 mg - i njet\'e1vel - (por frasco/ampola) + diluentes \'96 Tratamento Mensal\cell \qc\sl 0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx495 6\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx127 44\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532

\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.39.25 / 3004.39.26\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124 \tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx 10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx 17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx 24780\tx25488 \tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 20\cf0\nosupersub 67\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\t x2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx99 12\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 Olanzapina\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0 \fi0\tx0\tx708 \tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx 9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16 284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23 364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 2933.99.69\cell \ql\sl0\slmult1\sb0\sa0 \li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7 080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\ tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Olanzapina 5 mg \'96 (por c omprimido)\line Olanzapina 10 mg \'96 (por comprimido)\cell \qc\sl0\slmult1\sb0\ sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx637 2\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx1 4160\tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.79 / 30 04.90.69\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs

\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\ tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\ tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\ tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 68\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx 2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx106 20\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Penicilamina\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\t x0\tx708 \tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx 9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16 284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23 364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 2930.90.19\cell \ql\sl0\slmult1\sb0\sa0 \li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7 080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\ tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Penicilamina 250 mg - por c \'e1psula\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx283 2\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\ tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\ tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 3003.90.69 / 3004.90.59\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248

\tx4956\tx5664\tx6372\tx7080\tx7788 \tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx 15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx 22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 69\cell \qc\sl0\slmult1\sb0\sa0\li0 \ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx708 0\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx 14868\tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Pravastatina S\'f3dica\ cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\t x4248\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx2690 4\tx27612 2918 .19.90\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3 540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx113 28\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx184 08\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s20\cf0\nosupersub Pravastatina 40 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Pravastatina 10 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Pravastatina 20 mg - por comprimido\cell \qc\sl0\slmul t1\sb0\sa0\li0 \ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx708 0\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx 14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx 21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.39 / 3004.90.29 \cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb

rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 70 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\ tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 Ribavirina\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx 2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx991 2\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 2934.99.99\cell \ql\sl0\slmult1\sb0\sa0\li57\ri 57\fi0\tx708 \tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx 9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16 284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23 364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Ribavirina 250 mg \'96 (por c\'e1psul a)\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx354 0\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904 \tx27612 3003.90.89 / 3004.90.79\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 71\cell \qc\sl0\slmult1\sb0\sa0\li0\ri 0\fi0\tx0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8

496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Riluzol\cell \qc\sl0\slmult1\sb 0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6 372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\t x14160\tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2934.20.90\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\ tx4956\tx5664 \tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx134 52\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx205 32\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx276 12\tx28320 }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Riluzol 50 mg - por comprimido\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416 \tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx 9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 3003.90.89 / 3004.90.79\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0 \fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx 7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1486 8\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx2194 8\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 72\cell \qc\sl0\slmult1\sb0\sa 0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\ tx7080\tx7788 \tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx 15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx 22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Risperidona\cell \ qc\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\ tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx1345 2\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx2053 2\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2933.59 .99\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\

tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s20\cf0 \nosupersub Risperidona 1 mg \'96 (por comprimido)\line Risperidona 2 mg \'96 (p or comprimidos)\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124 \tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx 10620\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 3003.90.79 / 3004.90.69\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 73\cell \qc\sl0\slmult1\sb0\sa0\li0\ri 0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\t x7788\tx8496 \tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\t x16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\t x23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Rivastigmina\cell \qc\sl0 \slmult1\sb0 \sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx63 72\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx 14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx 21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2933.49.90\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\ tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\ tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\ nosupersub Riv astigmina Solu\'e7\'e3o oral com 2,0 mg/ml - por frasco 120 ml \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408

\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Rivastigmina 1,5 mg - por c\'e1psula gel dura \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Rivastigmina 3 mg - por c\'e1psula gel dura \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Rivastigmina 4,5 mg - por c\'e1psula gel dura \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Rivastigmina 6 mg - por c\'e1psula gel dura\cell \qc\s l0\slmult1\sb0 \sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx63 72\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx 14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx 21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.79 / 30 04.90.69\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 20\cf0 \nosupersub 74\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\ tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1 0620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx1 7700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488

\tx26196\tx26904\tx27612 Sinvastatina\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\t x0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\t x8496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2932.29.90\cell \ql\sl0\slmult1\ sb0\sa0\li57 \ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\t x7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx148 68\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx219 48\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Sinvastatina 80 mg por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Sinvastatina 5 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Sinvastatina 10 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Sinvastatina 20 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Sinvastatina 40 mg - por comprimido\cell \qc\sl0\slmul t1\sb0\sa0\li0 \ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx708 0\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx 14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx 21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.69 / 3004.90.59 \cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clmgf \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdn g10000\cellx900\clmrg\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\ brsp0\brdrcf0 \clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat 2\clshdng10000\cellx2880\clmrg\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10

\brsp0\brdrcf0 \clcfpat2\clshdng10000\cellx4230\clmrg\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrd rr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs \brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx10350\clmrg\clbrdrl\brdrs\brdr w10\brsp0 \brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0 \clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Reda \'e7\'e3o anterior dada ao item 75 do inciso VIII }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 17}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 69 (}{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9651} {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 16/11/05, DO E de 17/11/05), efeitos de 17/11/05 a 26/04/07:\line }{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub 75 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs20\cf0\nosupersub Sirolimus - 2933.39.99 - Sirolimus \'96 Solu\'e7\'e 3o oral 1mg/mg por ml e Dr\'e1geas 1 e 2 mg - 3004.90.79\line \line }{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o ite m 75, do inciso VIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub do art. 17 pela Altera\'e7\'e3o n\'ba 64 }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 9513, de 10/08/05, DOE de 11/08/ 05), efeitos de 11/08/05 a 16/11/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "75- }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Sirolimus - 2933.39.99 - Sirolimus - Solu\'e7 \'e3o oral 1mg /mg por ml e Dr\'e1geas 1 e 2 mg }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub 3003.90.69 / 3004.90.59"\line \line }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao item 7 5, do inciso VIII do caput do art. 17 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02),}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub efeitos de 14/10/02 a 10/08/05:\line }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "75 - }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Sirolimus - 2933.39.99 - }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub SIROLIMUS \'96 Solu\'e7\'e3o or al 1mg/mg por ml - 3003.90.69 / 3004.90.59."}{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f0\fs20\cf0\nosupersub \cell \cell\cell\cell\cell} \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr

drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 76\cell \qc\sl0\slmult 1\sb0\sa0\li0 \ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx708 0\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx 14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx 21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Somatotrofina Recombina nte Humana\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 2937.11.00\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\t x708\tx1416 \tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx 9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1 6992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx2 4072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs20\cf0\nosupersub Somatotrofina Recombinante Humana \'96 4 UI \ '96 injet\'e1vel \'96 (por frasco/ampola)\line Somatotrofina Recombinante Humana \'96 12 UI \'96 Injet\'e1vel \'96 (por frasco/ampola)\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\ fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7 788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868 \tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.39.11 / 3004.39.11 \cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc

f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx2690 4\tx27612 {\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 77\cell \qc \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx 4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx 12744\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Succinato S\'f3dico de Metilprednisolona\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\f i0\tx0\tx708 \tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx 9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16 284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23 364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 2937.29.20\cell \ql\sl0\slmult1\sb0\sa0 \li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7 080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\ tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Metilpredniso lona 500 mg \'96 injet\'e1vel \'96 (por ampola)\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.39.99 / 3004.39.99\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664

\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx134 52\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx205 32\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx276 12 {\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 78\cell \qc\sl0\s lmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\t x5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\ tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Sulfassalazina\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124 \tx2832\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\ tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\ tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\ tx26196 \tx26904\tx27612 2935.00.19\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1 416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Sulfassalazina 500 mg \'96 (por compr imido)\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 3003.90.89 / 3004.90.79\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 79\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx 708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496 \tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\t x16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 Sulfato de Hidroxicloroquina\cell \qc\s

l0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx49 56\tx5664 \tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx134 52\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx205 32\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx276 12 2933.49.90 \cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx 4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx1 2036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx1 9116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\ nosupersub Sulfato de Hidroxicloroquina 400 mg - por comprimido\cell \qc\sl0\slm ult1\sb0\sa0 \li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\t x7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx1416 0\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx2124 0\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.79 / 30 04.90.69\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 20\cf0 \nosupersub 80\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\ tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1 0620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx1 7700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Sulfato de Morfina\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0 \fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx 7788\tx8496 \tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\t x16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\t x23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2939.11.62\cell \ql\sl0\s lmult1\sb0\sa0 \li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7 080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\ tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\ tx21948

\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Sulfato de Mo rfina 10 mg/ml - solu\'e7\'e3o oral - por frasco com 60 ml \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Sulfato de Morfina 10 mg/ml - por ampola com 1 ml \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Sulfato de Morfina 10 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Sulfato de Morfina 30 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Sulfato de Morfina LC 30 mg - por c\'e1psula \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Sulfato de Morfina LC 60 mg - por c\'e1psula \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Sulfato de Morfina LC 100 mg - por c\'e1psula\cell \qc \sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\ tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx1345 2\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx2053 2\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90 .99 / 3004.90.99\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs

\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0 \nosupersub 81\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\ tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1 0620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx1 7700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Sulfato de Salbutamol\cell \qc\sl0\slmult1\sb0\sa0\li0\ ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080 \tx7788\tx8496 \tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\t x16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\t x23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2922.50.99\cell \ql\sl0\s lmult1\sb0\sa0 \li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7 080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\ tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\ tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Sulfato de Sa lbutamol 100 mcg - dose - aerosol 200 doses\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0 \fi0\tx0\tx708 \tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx 9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16 284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23 364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.49 / 3004.90.39\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248

\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 82\cel l \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Tacrolimus\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2 832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1062 0\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 2933.39.99\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\t x708\tx1416 \tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx 9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1 6992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx2 4072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs20\cf0\nosupersub Tacrolimus 1 mg \'96 (por c\'e1psula)\line Ta crolimus 5 mg \'96 (por c\'e1psula)\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0 \tx708\tx1416 \tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx 9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1 6992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx2 4072\tx24780 \tx25488\tx26196\tx26904\tx27612 3003.90.79 / 3004.90.69\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160 \tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 83\cell \qc\sl 0\slmult1\sb0 \sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx63 72\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx 14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx 21240\tx21948

\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Tolcapone\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 2914.70.90\cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx21 24\tx2832 \tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\t x11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\t x18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\t x25488\tx26196 \tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s20\cf0\nosupersub Tolcapone 200 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Tolcapone 100 mg - por comprimido\cell \qc\sl0\slmult1 \sb0\sa0\li0 \ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx708 0\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx 14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx 21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.99 / 3004.90.99 \cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 84 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\ tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 Topiramato\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx 2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx991 2\tx10620

\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 2935.00.99\cell \ql\sl0\slmult1\sb0\sa0\li57\ri 57\fi0\tx708 \tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx 9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16 284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23 364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Topiramato 100 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Topiramato 25 mg - por comprimido \par }\pard\intbl \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx28 32\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Topiramato 50 mg - por comprimido\cell \qc\sl0\slmult1 \sb0\sa0\li0 \ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx708 0\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx 14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx 21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90.89 / 3004.90.79 \cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 85 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\ tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904

\tx27612 Toxina Tipo A de Clostridium Botulinum\cell \qc\sl0\slmult1\sb0\sa0\li0 \ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx708 0\tx7788 \tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx 15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx 22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3002.90.92\cell \q l\sl0\slmult1 \sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx 6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\ tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\ tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Toxin a Tipo A de Clostridium Botulinum \'96 100 UI \'96 Injet\'e1vel (por frasco/ampo la)\line Toxin a Tipo A de Clostridium Botulinum \'96 500 UI \'96 injet\'e1vel - (por frasco/a mpola)\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\t x3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx1 1328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\ nosupersub 300 2.90.92\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 86\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx 2832\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\ tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\ tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\ tx26196 \tx26904\tx27612 Trientina\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx 1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx920 4\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284 \tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 2921.29.90\cell \ql\sl0\slmult1\sb0\sa0 \li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7

080\tx7788 \tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx 15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx 22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Trientina 250 mg - por compr imido\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx 3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11 328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 3003.90.49 / 3004.90.39\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708 \tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx 9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16 284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23 364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs20\cf0\nosupersub 87\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx 0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx 8496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Triptorelina\cell \qc\sl0\slmult 1\sb0\sa0\li0 \ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx708 0\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx 14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx 21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 2937.90.90\cell \ql\sl0 \slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\t x5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\ tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupers ub Triptorelin a 3,75 mg \'96 injet\'e1vel \'96 (por frasco/ampola)\cell \qc\sl0\slmult1\sb0\sa 0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\ tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx141 60\tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948

\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.39.18 / 30 04.39.18\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\ tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\ tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\ tx26196 \tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\n osupersub 88\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx 2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx106 20\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Vigabatrina\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx 0\tx708\tx1416 \tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx 9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1 6992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx2 4072\tx24780 \tx25488\tx26196\tx26904\tx27612 2922.49.90\cell \ql\sl0\slmult1\sb0\sa0\li57\ri 57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx77 88\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\ tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Vigabatrina 500 mg \ '96 (por compr imido)\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\t x3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx1 1328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx1 8408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 3003.90.49 / 3004.90.39\cell } \row \trowd\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\brsp0\brdr cf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brdrcf0\trbr drh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trrh1021\trk eep \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000

\cellx2880\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 0\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clb rdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496 \tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\t x16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\t x23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f0\fs20\cf0\nosupersub 89\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\ tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\ tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1 5576\tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Xinafoato de Salmeterol\cell \q c\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\t x4956\tx5664 \tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx134 52\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx205 32\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx276 12 2922.50.99 \cell \ql\sl0\slmult1\sb0\sa0\li57\ri57\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx 4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx1 2036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx1 9116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\ nosupersub Xinafoato de Salmeterol 50 mcg - p\'f3 inalante - 60 doses\cell \qc\s l0\slmult1\sb0 \sa0\li0\ri0\fi1134\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\t x6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 3003.90 .49 / 3004.90.39}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub \cell } \row \pard \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\brsp0\ brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brdrcf0\ trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trkeep \ clmgf\clbrdrl \brdrs\brdrw14\brsp43\brdrcf0\clbrdrr\brdrs\brdrw14\brsp43\brdrcf0\clbrdrt\brdrs \brdrw14\brsp43\brdrcf0\clbrdrb\brdrs\brdrw14\brsp43\brdrcf0\clcfpat2\clshdng100 00\cellx900\clmrg\clbrdrl\brdrs\brdrw14\brsp43\brdrcf0\clbrdrr\brdrs\brdrw14\brs p43\brdrcf0 \clbrdrt\brdrs\brdrw14\brsp43\brdrcf0\clbrdrb\brdrs\brdrw14\brsp43\brdrcf0\clcfp at2\clshdng10000\cellx2880\clmrg\clbrdrl\brdrs\brdrw14\brsp43\brdrcf0\clbrdrr\br drs\brdrw14\brsp43\brdrcf0\clbrdrt\brdrs\brdrw14\brsp43\brdrcf0\clbrdrb\brdrs\br drw14\brsp43 \brdrcf0\clcfpat2\clshdng10000\cellx4230\clmrg\clbrdrl\brdrs\brdrw14\brsp43\brdr cf0\clbrdrr\brdrs\brdrw14\brsp43\brdrcf0\clbrdrt\brdrs\brdrw14\brsp43\brdrcf0\cl brdrb\brdrs\brdrw14\brsp43\brdrcf0\clcfpat2\clshdng10000\cellx10350\clmrg\clbrdr l\brdrs \brdrw14\brsp43\brdrcf0\clbrdrr\brdrs\brdrw14\brsp43\brdrcf0\clbrdrt\brdrs\brdrw

14\brsp43\brdrcf0\clbrdrb\brdrs\brdrw14\brsp43\brdrcf0\clcfpat2\clshdng10000\cel lx13230\pard\intbl {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Os i tens 90 a 118 foram}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub acrescentados ao inciso VIII do }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub do art. 17 pela Altera\'e7\'e3o n\'ba 69 (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9651}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 16/11/05 , DOE de 17/11/05), efeitos a partir de 17/11/05.}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \cell\cell\cell\cell} \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs \brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43\brdrcf0\clcfpat2\clshdng100 00\cellx900\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\brsp43\br drcf0\clbrdrt \brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43\brdrcf0\clcfpat2\clsh dng10000\cellx2880\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\br sp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43\b rdrcf0 \clcfpat2\clshdng10000\cellx4230\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\br drs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\br drw15\brsp43\brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw15\brsp 43\brdrcf0 \clbrdrr\brdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrd rb\brdrs\brdrw15\brsp43\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl {\b0\i\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 90\cell Soro Anti-Aracn\'edd ico\cell 3002.10.19\cell Soro Anti-Aracn\'eddico\cell 3002.10.19\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\b rdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx900\clbrdrl\brdrs\brdrw15\brsp0\ brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\ clcfpat2 \clshdng10000\cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx4 230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbr drt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdr cf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\in tbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 91\cell Soro Anti-Botr\'f3pico \cell 3002.10.19\cell Soro Anti-Botr\'f3pico\cell 3002.10.19\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\b rdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx900\clbrdrl\brdrs\brdrw15\brsp0\

brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\ clcfpat2 \clshdng10000\cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx4 230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbr drt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdr cf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\in tbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 92\cell Soro Anti-Bot/Crot\'e1lico\cell 3002.10.19\cell Soro Anti-Bot/Crot\'e1lico\cell 3002.10.19\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\b rdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx900\clbrdrl\brdrs\brdrw15\brsp0\ brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\ clcfpat2 \clshdng10000\cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx4 230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbr drt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdr cf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\in tbl {\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 93\cell }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Soro Anti-B ot/Laqu\'e9tico\cell 3002.10.19\cell Soro Anti-Bot/Laqu\'e9tico\cell 3002.10.19\ cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\b rdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx900\clbrdrl\brdrs\brdrw15\brsp0\ brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\ clcfpat2 \clshdng10000\cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx4 230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbr drt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdr cf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\in tbl {\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 94\cell Soro Anti-Botul\'ednico\cell 3002.10.19\cell Soro Anti-Botul\'ednico\cell 3002.10.19\ cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\b rdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx900\clbrdrl\brdrs\brdrw15\brsp0\

brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\ clcfpat2 \clshdng10000\cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx4 230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbr drt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdr cf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\in tbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 95\cell Soro An ti-Crot\'e1lico\cell 3002.10.19\cell Soro Anti-Crot\'e1lico\cell 3002.10.19\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\b rdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx900\clbrdrl\brdrs\brdrw15\brsp0\ brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\ clcfpat2 \clshdng10000\cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx4 230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbr drt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdr cf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\in tbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 96\cell Soro Anti-Dift\'e9rico\cell 3002.10.15\cell Soro Anti-Dift\'e9rico\cell 3002.10 .15\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\b rdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx900\clbrdrl\brdrs\brdrw15\brsp0\ brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\ clcfpat2 \clshdng10000\cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx4 230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbr drt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdr cf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\in tbl { \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 97\cell Soro Anti-Elap\'eddico\cell 3002.10.19\cell Soro Anti-Elap\'eddico\cell 3002.10. 19\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\b rdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx900\clbrdrl\brdrs\brdrw15\brsp0\ brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\

clcfpat2 \clshdng10000\cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx4 230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbr drt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdr cf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\in tbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 98\cell Soro Anti-Escorpi\'f4nico\cell 3002.10.19\cell Soro Anti-Escorpi\'f4nico\cell 3002.1 0.19\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\b rdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx900\clbrdrl\brdrs\brdrw15\brsp0\ brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\ clcfpat2 \clshdng10000\cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx4 230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbr drt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdr cf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\in tbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 99\cell Soro Anti-Lactrodectus\cell 3002.10.19\cell Soro Anti-Lactrodectus\cell 3002.10 .19 \cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\b rdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx900\clbrdrl\brdrs\brdrw15\brsp0\ brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\ clcfpat2 \clshdng10000\cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx4 230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbr drt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdr cf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\in tbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 100\cel l Soro Anti-Lon\'f4mia\cell 3002.10.19\cell Soro Anti-Lon\'f4mia\cell 3002.10.19 \cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\b rdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx900\clbrdrl\brdrs\brdrw15\brsp0\ brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\ clcfpat2

\clshdng10000\cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx4 230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbr drt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdr cf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\in tbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 101 \cell Soro Anti-Loxosc\'e9lico\cell 3002.10.19\cell Soro Anti-Loxosc\'e9lico\cel l 3002.10.19\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\b rdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx900\clbrdrl\brdrs\brdrw15\brsp0\ brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\ clcfpat2 \clshdng10000\cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx4 230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbr drt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdr cf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\in tbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 102\cel l Soro Anti-R\'e1bico\cell 3002.10.19\cell Soro Anti-R\'e1bico\cell 3002.10 .19\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\b rdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx900\clbrdrl\brdrs\brdrw15\brsp0\ brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\ clcfpat2 \clshdng10000\cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx4 230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbr drt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdr cf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\in tbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 103\cel l Soro Anti-Tet\'e2nico\cell 3002.10.12\cell Soro Anti-Tet\'e2nico\cell 3002.10. 12\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\b rdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx900\clbrdrl\brdrs\brdrw15\brsp0\ brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\ clcfpat2 \clshdng10000\cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx4 230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbr

drt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdr cf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\in tbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 10 4\cell Soro - Outros soros\cell 3002.10.19\cell Soro - Outros soros\cell 3002.10 .19\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrc f0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clb rdrr\brdrs \brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 105\cel l Vacina BCG\cell 3002.20.29\cell Vacina BCG\cell 3002.20.29\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrc f0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clb rdrr\brdrs \brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl {\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 106\cell Vacina c ontra Febre Amarela\cell 3002.20.29\cell Vacina contra Febre Amarela\cell 3002.2 0.29\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrc

f0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clb rdrr\brdrs \brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 107\cel l V acina contra Haem\'f3philus\cell 3002.20.29\cell Vacina contra Haem\'f3philus\ce ll 3002.20.29\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrc f0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clb rdrr\brdrs \brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 108\cel l Vacina contra Hepatite B\cell 3002.20.23\cell Vacina contra Hepatite B \cell 3002.20.23\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrc f0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clb rdrr\brdrs \brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 109\cel l Vacina contra Influenza\cell 3002.20.29\cell Vacina contra Influenza\cell 3002 .20.29\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\c

ellx900\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrc f0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clb rdrr\brdrs \brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20 \cf0\nosupersub 110\cell Vacina contra Poliomielite\cell 3002.20.22\cell Vacina contra Poliomielite\cell 3002.20.22\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrc f0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clb rdrr\brdrs \brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 111\cel l Vacina contra Raiva Canina\cell 3002.20.29\cell Va cina contra Raiva Canina\cell 3002.20.29\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrc f0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clb rdrr\brdrs \brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 112\cel l Vacina contra Raiva Vero\cell 3002.20.29\cell }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Vacin a contra Raiva Vero\cell }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s20\cf0\nosupersub 3002.20.29\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b

rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrc f0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clb rdrr\brdrs \brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 113\cel l Vacina Dupla Adulto\cell 3002.20.29\cell Vacina Dupla Ad ulto\cell 3002.20.29\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrc f0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clb rdrr\brdrs \brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 114\cel l Vacina Dupla Infantil\cell 3002.20.29\cell }{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f0\fs24\cf0\nosupersub Vacina Dupla Infantil\cell } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 3002.20 .29\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrc f0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clb rdrr\brdrs \brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15

\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 115\cel l Vacina Tetravalente\cell 3002.20.29\cell Vacina Tetravalente\cell 3002.20.29\c ell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrc f0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clb rdrr\brdrs \brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 116\cel l Vacina Tr\'edplice DPT\cell 3002.20.27\cell Vacina Tr\'edplice DPT\cell 3002.2 0.27\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrc f0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfp at2 \clshdng10000\cellx4230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clb rdrr\brdrs \brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 117\cel l Vacina Tr\'edplice Viral\cell 3002.20.26\cell Vacina Tr\'edplice Viral\cell 3002 .20.26\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clbrdrl \brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\c ellx900\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\ clbrdrt\brdrs \brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000 \cellx2880\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrc f0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfp at2

\clshdng10000\cellx4230\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clbrdrr\brdrs\brdrw1 5\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\ brdrcf0\clcfpat2\clshdng10000\cellx10350\clbrdrl\brdrs\brdrw15\brsp0\brdrcf0\clb rdrr\brdrs \brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\brdrw15\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15 \brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 118\cel l Vacinas - Outras vacinas para medicina humana\cell 3002.20.29\cell Vacinas - O u tras vacinas para medicina humana\cell 3002.20.29\cell } \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clmgf \clbrdrl\brdrs\brdrw14\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrt \brdrs\brdrw14\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdn g10000\cellx900\clmrg\clbrdrl\brdrs\brdrw14\brsp0\brdrcf0\clbrdrr\brdrs\brdrw15\ brsp0\brdrcf0 \clbrdrt\brdrs\brdrw14\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat 2\clshdng10000\cellx2880\clmrg\clbrdrl\brdrs\brdrw14\brsp0\brdrcf0\clbrdrr\brdrs \brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\brdrw14\brsp0\brdrcf0\clbrdrb\brdrs\brdrw15 \brsp0\brdrcf0 \clcfpat2\clshdng10000\cellx4230\clmrg\clbrdrl\brdrs\brdrw14\brsp0\brdrcf0\clbrd rr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\brdrw14\brsp0\brdrcf0\clbrdrb\brdrs \brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx10350\clmrg\clbrdrl\brdrs\brdr w14\brsp0 \brdrcf0\clbrdrr\brdrs\brdrw15\brsp0\brdrcf0\clbrdrt\brdrs\brdrw14\brsp0\brdrcf0 \clbrdrb\brdrs\brdrw15\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e 7\'e3o anterior dada ao}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub item 119, tendo sido }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub acres centado ao inciso VIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub do art. 17 pela Altera\'e7\'e3o n\'ba 73 }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 9760, de 18/01/06 , DOE de 19/01/06), efeitos at\'e9 26/04/07:\line }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "119 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs20\cf0\nosupersub Levodopa 2937.39.11 / Levodopa 50 mg + Carbidopa 12,5 mg + 3003.90.49/ \par }\pard\intbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\ nosupersub + Carbidopa 2928.00.20 / Entacapon a 200 mg - por comprimido 3004.90.39"\line + Entaca pona 292 2.50.99 Levodopa 100 mg + Carbidopa 25 mg +\line Entacapon a 200 mg - por comprimido\line Levodopa 150 mg + Carbidopa 37,5 mg +\line Entacapona 2 00 mg - por comprimido}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf6 \nosupersub \cell \cell\cell\cell\cell} \row \trowd\trgaph71\trbrdrt\brdrs\brdrw15\brsp0\brdrcf0\trbrdrb\brdrs\brdrw15\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw15\brsp0\brdrcf0\trbrdrr\brdrs\brdrw15\brsp0\brd rcf0\trbrdrh\brdrs\brdrw15\brsp0\brdrcf0\trbrdrv\brdrs\brdrw15\brsp0\brdrcf0\trk eep \clmgf \clbrdrl\brdrs\brdrw14\brsp0\brdrcf0\clbrdrr\brdrs\brdrw14\brsp0\brdrcf0\clbrdrt

\brdrs\brdrw14\brsp0\brdrcf0\clbrdrb\brdrs\brdrw14\brsp0\brdrcf0\clcfpat2\clshdn g10000\cellx900\clmrg\clbrdrl\brdrs\brdrw14\brsp0\brdrcf0\clbrdrr\brdrs\brdrw14\ brsp0\brdrcf0 \clbrdrt\brdrs\brdrw14\brsp0\brdrcf0\clbrdrb\brdrs\brdrw14\brsp0\brdrcf0\clcfpat 2\clshdng10000\cellx2880\clmrg\clbrdrl\brdrs\brdrw14\brsp0\brdrcf0\clbrdrr\brdrs \brdrw14\brsp0\brdrcf0\clbrdrt\brdrs\brdrw14\brsp0\brdrcf0\clbrdrb\brdrs\brdrw14 \brsp0\brdrcf0 \clcfpat2\clshdng10000\cellx4230\clmrg\clbrdrl\brdrs\brdrw14\brsp0\brdrcf0\clbrd rr\brdrs\brdrw14\brsp0\brdrcf0\clbrdrt\brdrs\brdrw14\brsp0\brdrcf0\clbrdrb\brdrs \brdrw14\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx10350\clmrg\clbrdrl\brdrs\brdr w14\brsp0 \brdrcf0\clbrdrr\brdrs\brdrw14\brsp0\brdrcf0\clbrdrt\brdrs\brdrw14\brsp0\brdrcf0 \clbrdrb\brdrs\brdrw14\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx13230\pard\intbl \qj\sl0\slmult1\sb0\sa0\li75\ri60\fi-18\tx540\tx765\tx1416\tx2124\tx2832\tx3540\ tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao}{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub item 120, tendo sido}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub acrescentado ao inciso VIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub ca put}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 17 pela Altera\'e7\'e3o n\'ba 84 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10223, de 02/02/07, DOE de 03 e 04/02/07), efe itos de 03/02/07 a 26/04/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "120 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs20\cf0 \nosupersub Deferasirox - 2933.99.69 Deferasirox 125 mg por comprimido - 3003.90.79 / 3004.90.69" \par }\pard\intbl \qj\sl0\slmult1\sb0\sa0\li75\ri60\fi-18\tx540\tx765\tx1416\tx2 124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub Deferasirox 250 mg por comprimido \par }\pard\intbl {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\ nosupersub Deferasirox 500 mg por comprimido\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24 \cf0\nosupersub O inciso VIII foi acrescentado ao art. 17 pela Altera\'e7\'e3o n \'ba 35 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers ub Decreto n\'ba 8294, de 21/08/02, DOE de 22/08/02}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub ). (sem efeito).}{\b0\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \cell \cell\cell\cell\cell} \row \pard \par \pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 17, IX}{\*\bkmkend 17, IX}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX -}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub produzidos pel a Funda\'e7 \'e3o Oswaldo Cruz \'96 FIOCRUZ, destinados \'e0s farm\'e1cias que fa\'e7am part

e do \'93Programa Farm\'e1cia Popular do Brasil\'94, institu\'eddo pelo Regulame nto da Lei n\'ba 10.858, de 13 de abril de 2004, observado o disposto no \'a7 3\ 'ba; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso IX do }{\b\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 17 foi dada pela Altera\'e7\'e3o n\'ba 70 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 9681, de 29/11/05, DOE de 30/11/05}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub ), efeitos a partir de 30/11/05.\line \line }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ante rior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub inciso IX, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub do art. 17 pela Altera\'e7\'e3o n\'ba 64 }{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 9513, de 10/08/05, D OE de 11/08/05), efeitos de 11/08/05 a 29/11/05:\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 17, IX}{\*\bkmken d 17, IX}IX produzidos pela Funda\'e7\'e3o Oswaldo Cruz \'96 FIOCRUZ, destinados \'e0s farm\ 'e1cias que fa\'e7am parte do \'93Programa Farm\'e1cia Popular do Brasil\'94, in stitu\'eddo pelo Regulamento da Lei n\'ba 10.585, de 13 de abril de 2004, observ ado o disposto no \'a7 3\'ba;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub realizadas por Farm\'e1cias que fa\'e7am parte do \'93 Programa Farm \'e1cia Popular do Brasil\'94, institu\'eddo pela Lei n\'ba 10.858, de 13 de abr il de 2004, com destino a pessoa f\'edsica, consumidor final, observado o dispos to no \'a7 3\'ba. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso X do }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 17 foi dada pela Altera\'e7\'e3o n\'ba 70 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 9681, de 29/11/05, DOE de 30/11/05}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub ), efeitos a partir de 30/11/05.\line \line }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ante rior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub inciso X, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub do art. 17 pela Altera\'e7\'e3o n\'ba 64 }{\b\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 9513, de 10/08/05, D

OE de 11/08/05), efeitos de 11/08/05 a 29/11/05:\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 17, X}{\*\bkmkend 17, X}X - rea lizadas por Farm\'e1cias que fa\'e7am parte do \'93Programa Farm\'e1cia Popular do Brasil\'94, institu\'eddo pela Lei n\'ba 10.585, de 13 de abril de 2004, com destino a pessoa f\'edsica, consumidor final, observado o disposto no \'a7 3\'ba ." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 17, XI}{\*\bkmkend 17, XI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/ 12 as opera \'e7\'f5es internas, interestaduais e a importa\'e7\'e3o de medicamentos e reage ntes qu\'edmicos relacionados no Anexo \'danico do }{\b0\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 09/07, bem como kits laboratoriais , todos destinados a pesquisas que envolvam seres humanos, para o desenvolviment o de novos medicamentos, inclusive em programas de acesso expandido, observado o disposto no \'a7 4\'ba; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XI foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub do art. 17 pela Altera\'e7\'e3o n\'ba 88 (Decreto n\'ba 10.333, de 26/04/07, DOE de 27/04/07). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 17, XII}{\*\bkmkend 17, XII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/ 12/12, na sa \'edda do reagente abaixo indicado destinada a \'f3rg\'e3o ou entidade da admini stra\'e7\'e3o p\'fablica direta, suas autarquias e funda\'e7\'f5es, desde que se ja concedido e indicado no respectivo documento fiscal, desconto no pre\'e7o da mercadoria, re ferente ao valor do imposto dispensado (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f0\fs24\cf0\nosupersub 23/07): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso XII do}{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 17 foi modificada pelas Altera\'e7\'f5es n\'bas 112, 122, 130 e 132 (Decretos n\'bas 11396/08, 11656/09, 11923/10 e 11982/10), p ara prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio, tendo sido acresc entado pela Al tera\'e7\'e3o n\'ba 88 (Decreto n\'ba 10.333, de 26/04/07, DOE de 27/04/07). \par }\pard \trowd\trgaph70\trqr\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brd rs\brdrw10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw 10\brsp0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0 \brdrcf0 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx7411\clbrd

rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx8868\pard\intbl \qc\sl0\slmult1\sb0\sa60\li0\ri0\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx 4956\tx5664\tx6372 \tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14 160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21 240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28 320 {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Descri\'e7\'e3o\c ell \qc\sl0\slmult1\sb0\sa60\li0\ri0\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx424 8\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx1203 6\tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320 NCM/SH\cell } \row \trowd\trgaph70\trqr\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0 \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx7411\clbrdrl\brdrs \brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10 \brsp0\brdrcf0 \clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx8868\pard\intbl \ql\sl0\slmult1\sb0\sa60\li0\ri0\fi0\tx708\tx1416\tx2124\tx2832 \tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\t x11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\t x18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\t x25488\tx26196 \tx26904\tx27612\tx28320 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s20\cf0\nosupersub Reagente para diagn\'f3stico da Doen\'e7a de Chagas pela t\'e 9cnica de enzimaimunoesai (ELISA) em microplacas utilizando uma mistura de Antig enos Recombina ntes e Ant\'edgenos lisados purificados, para detec\'e7\'e3o simult\'e2nea quali tativa e semi-quantitativa de anticorpos IgG e IgM anti }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Trypanosoma cruzi}{\b0\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub em soro ou plasma humano\ce ll \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4 248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12 036\tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 3002.10.29}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub \cell } \row \pard \par \pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 17, XIII}{\*\bkmkend 17, XIII}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIII -}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 3 1/12/12, as op era\'e7\'f5es internas, interestaduais e de importa\'e7\'e3o com fosfato de osel tamivir, classificado no c\'f3digo 3003.90.79 ou 3004.90.69 da NCM, vinculadas a o Programa Farm\'e1cia Popular do Brasil-Aqui tem Farm\'e1cia Popular e destinad as ao tratamen to dos portadores da Gripe A (H1N1), desde que (Conv. 73/10): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br

sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o da parte inicial do inciso XIII do }{\b\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 17 }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pela Altera\'e 7\'e3o n\'ba 145 (Decreto n\'ba 12831/11), para prorroga\'e7\'e3o do prazo de vi g\'eancia do b enef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XIII, tendo sido acresce ntado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b caput}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 17}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Al tera\'e7\'e3o n\'ba 136 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub Decreto n\'ba 12.158, de 01/06/10, DOE de 02/06/10), efeitos de 02/0 6/10 a 09/05/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub "{\*\bkmkstart 17, XIII}{\*\bkmkend 17, XIII}XIII \'96 at\'e9 30 /04/11, as ope ra\'e7\'f5es internas, interestaduais e de importa\'e7\'e3o com fosfato de oselt amivir, classificado no c\'f3digo 3003.90.79 ou 3004.90.69 da NCM, vinculadas ao Programa Farm\'e1cia Popular do Brasil-Aqui tem Farm\'e1cia Popular e destinada s ao tratament o dos portadores da Gripe A (H1N1), desde que (Conv. 73/10):" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o medicamento esteja beneficiado com isen\'e7\'e 3o ou al\'edqu ota zero dos Impostos de Importa\'e7\'e3o ou sobre Produtos Industrializados; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a parcela relativa \'e0 receita bruta decorrente das opera\'e7 \'f5es previstas neste inciso esteja desonerada das contribui\'e7\'f5es para os Programas de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Se rvidor P\'fablico (PIS/PASEP) e da Contribui\'e7\'e3o para o Financiamento da Se guridade Socia l (COFINS); \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 17, 1o}{\*\bkmkend 17, 1o}{ \b \'a7 1\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 1\'ba do art. 17 foi revogado pela Altera\'e7\'e3o n\'ba 138 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decre to n\'ba 12313 , de 13/08/10, DOE de 14 e 15/08/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 14/08/10.\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 1\'ba do art. 17 pela Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11/ 02, DOE de 23 e 24/11/02):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub "\'a7 1\'ba A partir de 1\'ba de outubro de 2002, a aplica\'e7\'e3o

do beneficio previsto no inciso VII fica condicionada a que a parcela relativa \ 'e0 receita bruta decorrente das opera\'e7\'f5es previstas no referido inciso es teja desonerad a das contribui\'e7\'f5es do PIS/PASEP e COFINS (Conv. ICMS 140/01)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\ 'e7\'e3o anterior dada ao do par\'e1grafo \'fanico do art. 17 foi dada pela }{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n \'ba 34 (Decreto n\'ba 8276 de 26/06/02, DOE de 27/06/02), tendo sido renumerado para \'a7 1\'ba pela Altera\'e7\'e3o n\'ba 35 }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Decreto n\'ba 8294, de 21/08/02, DOE de 22/08/02}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0 \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba A partir de 0 1 de setembro de 2002, a aplica\'e7\'e3o do beneficio previsto no inciso VII fic a condicionada a que o produto esteja beneficiado com isen\'e7\'e3o ou al\'edquo ta zero das co ntribui\'e7\'f5es para PIS/PASEP e COFINS (Conv. ICMS 140/01)."\line \line }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e 3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub par\'e1grafo \'fanico}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub do art. 17, tendo sido acrescentado pela Altera\'e7\'e3o n\'ba 3 1 (Decreto n\'ba 8149 de 14/02/02, DOE de 15/02/02):\line }{\b0\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Par\'e1grafo \'fanico. A partir de 01 de maio de 2002, a aplica\'e7\'e3o do beneficio previsto no inciso VII fica condic ionada a que o produto esteja beneficiado com isen\'e7\'e3o ou al\'edquota zero das contribui\ 'e7\'f5es para PIS/PASEP e COFINS (Conv. ICMS 140/01)." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 17, 2o}{\*\bkmkend 17, 2o}{ \b \'a7 2\'ba} A isen\'e7\'e3o prevista no inciso VIII deste artigo f{\*\bkmksta rt _Hlt445283382}{\*\bkmkend _Hlt445283382}ica condicionada a que: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 2\'ba foi acrescentado ao art. 17 pela Altera\'e7\'e3o n\'ba 35 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub De creto n\'ba 82 94, de 21/08/02, DOE de 22/08/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ), efeitos a partir de 22/08/02. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub os f\'e1rmacos e medicamentos estejam beneficiados com isen\'e7\'e3o ou al\'edquota zero dos Impostos de Importa\'e7\'e3o ou sobre Produtos Industri alizados; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a parcela relativa \'e0 receita bruta decorrente das opera\'e7\'f5e s previstas no referido inciso esteja desonerada das contribui\'e7\'f5es do PIS/ PASEP e COFINS; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - revogado

\par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso III, do \'a7 2\'ba do art. 17 foi revogado pela Altera\'e7\ 'e3o n\'ba 134 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decr eto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/05/10 .\line \line Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 30/04/10:\line }{\b0\i\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - o contribuinte abata do pre\'e7o da mercadoria o valor equivalente ao imposto que seria devido se n\' e3o houvesse a isen\'e7\'e3o, indicando expressamente no documento fiscal;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub n\'e3o haja redu\'e7\'e3o no montante de recursos des tinados ao cofinanciamento dos Medicamentos Excepcionais constantes da Tabela do Sistema de I nforma\'e7\'f5es Ambulatoriais do Sistema \'danico de Sa\'fade - SIA/SUS, repass ados pelo Minist\'e9rio da Sa\'fade \'e0s unidades federadas e aos munic\'edpios . \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub nos processos de licita\'e7\'e3o, o valor corresponden te \'e0 isen \'e7\'e3o do ICMS dever\'e1 ser deduzido do pre\'e7o dos respectivos produtos, c ontido nas propostas vencedoras do referido processo licitat\'f3rio, devendo o c ontribuinte demonstrar a dedu\'e7\'e3o, expressamente, no documento fiscal. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso V foi acrescentado ao \'a7 2\'ba do art. 17 }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 134 (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/05/10. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba }Os benef\'edcios previsto s nos incisos IX e X deste artigo condicionam-se: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 3\'ba foi acrescentado ao art. 17 pela Altera\'e7\'e3o n\'ba 64 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (De creto n\'ba 95 13, de 10/08/05, DOE de 11/08/05). \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub \'e0 entrega do produto ao consumidor pelo valor de re ssarcimento \'e0 Funda\'e7\'e3o Oswaldo Cruz \'96 FIOCRUZ, correspondente ao custo de produ\ 'e7\'e3o ou aquisi\'e7\'e3o, distribui\'e7\'e3o e dispensa\'e7\'e3o;

\par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a que a parcela relativa \'e0 receita bruta decorrent e das opera \'e7\'f5es previstas nos referidos incisos estejam desoneradas das contribui\'e7 \'f5es do PIS/PASEP e COFINS, nos termos do Decreto Federal n\'ba 3.803, de 24 d e abril de 2001. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 17, 3o-A}{\*\bkmkend 17, 3o -A}{\b \'a7 3\'ba-A. }As farm\'e1cias integrantes do Programa Farm\'e1cia Popula r do Brasil, alcan\'e7adas pelo benef\'edcio de que trata o inciso X deste artig o, ficam d ispensadas do cumprimento das obriga\'e7\'f5es acess\'f3rias previstas neste Reg ulamento, exceto quanto \'e0s seguintes: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 3\'ba-A foi acrescentado ao art. 17 pela Altera\'e7\'e3o n\'b a 90 (Decreto n\'ba 10383, de 20/06/07, DOE de 21/06/07), efeitos a partir de 21 /06/07. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub inscri\'e7\'e3o no Cadastro de Contribuintes; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub emiss\'e3o dos documentos fiscais correspondentes \'e 0s opera\'e7 \'f5es e presta\'e7\'f5es realizadas no estabelecimento;\'94; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub entrega da Declara\'e7\'e3o e Apura\'e7\'e3o Mensal do ICMS (DMA) nos prazos regulamentares; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub arquivamento, em ordem cronol\'f3gica, durante 5 anos , dos document os relativos a: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub entradas de mercadorias no estabelecimento; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub sa\'eddas de mercadorias efetuadas pelo estabele cimento; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub aquisi\'e7\'f5es de bens do ativo permanente, be ns de uso e ma teriais de consumo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub despesas e atos negociais; \par }\pard \s23 \qj\sa360\brdrl\brdrs\brdrw30\brsp0\brdrcf3\brdrt\brdrs\brdrw30 \brsp0\brdrcf3\brdrr\brdrs\brdrw30\brsp0\brdrcf3\brdrb\brdrs\brdrw30\brsp0\brdrc f3\shading10000\cfpat4 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf6\cb4 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\cb4\nosupersub O \'a7 3\'ba-B, acrescentado ao art. 17, vigorar\'e1 com a red

a\'e7\'e3o a seguir, por for\'e7a da Altera\'e7\'e3o n\'ba 147 (Decreto n\'ba 13 165, de 11/08/ 11, DOE de 12/08/11), efeitos a partir de 01/10/11:\line }{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\cb4\nosupersub "}{\b\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\cb4\nosupersub \'a7 3\'ba-B.}{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\cb4\nosupersub Na devolu\'e7\'e3o de b ens ou mercadorias pela farm\'e1cia integrante do \'93Programa Farm\'e1cia Popul ar do Brasil\'94 \'e0 Funda\'e7\'e3o Oswaldo Cruz - FIOCRUZ, a nota fiscal da op era\'e7\'e3o p oder\'e1 ser emitida pelo destinat\'e1rio, devendo o respectivo DANFE acompanhar o tr\'e2nsito dos bens ou mercadorias." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba }A isen\'e7\'e3o prevista no inciso XI deste artigo fica condicionada a que: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 4\'ba foi acrescentado ao art. 17 pela Altera\'e7\'e3o n\'ba 88 (Decreto n\'ba 10.333, de 26/04/07, DOE de 27/04/07). \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a pesquisa e o programa sejam registrados pela Ag\'ean cia Nacional d e Vigil\'e2ncia Sanit\'e1ria - ANVISA/MS - ou, se estes estiverem dispensados de registro na ANVISA/MS, tenham sido aprovados pelo Comit\'ea de \'c9tica em Pesq uisa - CEP - da institui\'e7\'e3o que for realizar a pesquisa ou realizar o prog rama; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a importa\'e7\'e3o dos medicamentos, reagentes qu\'ed micos e kits l aboratoriais seja contemplada com isen\'e7\'e3o, al\'edquota zero ou estes n\'e3 o sejam tributados pelos Impostos de Importa\'e7\'e3o e sobre Produtos Industria lizados; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub os produtos sejam desonerados das contribui\'e7\'f5e s para os Prog ramas de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Servido r P\'fablico (PIS/PASEP) e da Contribui\'e7\'e3o para o Financiamento da Segurid ade Social (COFINS); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub na hip\'f3tese de as mercadorias constarem da lista d a Tarifa Exter na Comum (TEC), a importa\'e7\'e3o seja contemplada com isen\'e7\'e3o, al\'edquo ta zero ou n\'e3o sejam tributados pelos Impostos de Importa\'e7\'e3o ou sobre P rodutos Industrializados. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso IV foi acrescentado ao \'a7 4\'ba do art. 17 pela Altera\'e 7\'e3o n\'ba 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08), efeit os a partir de 09/08/08. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O V\line Da Isen\'e7\'e3o das Remessa

s Decorrentes de Doa\'e7\'e3o, Da\'e7\'e3o ou Cess\'e3o \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 18}{\*\bkmkend 18}{\b Art. 18. }{ \b0 S\'e3o isentas do ICMS as remessas de mercadorias e, quando houver indica\'e 7\'e3o expressa, as presta\'e7\'f5es de servi\'e7os de transporte das mercadoria s decorrentes de doa\'e7\'e3o, da\'e7\'e3o ou cess\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 18, I}{\*\bkmkend 18, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de mercadorias p ara fins de assist\'eancia a v\'edtimas de calamidade p\'fablica, bem como nas p resta\'e7\'f5es de servi\'e7os de transporte daquelas mercadorias, desde que o e stado de calamidade tenha sido declarado por ato expresso do Poder Executivo Fed eral, Estadual ou Municipal, sendo as sa\'eddas decorrentes de doa\'e7\'f5es a entidades gover namentais ou a entidades assistenciais reconhecidas de utilidade p\'fablica e qu e atendam aos seguintes requisitos (Conv. ICM 26/75 e Convs. ICMS 39/90, 80/91, 58/92 e 151/94 ): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 18, I, a}{\*\bkmkend 18, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub n\'e 3o distribuam qualquer parcela do seu patrim\'f4nio ou de suas rendas, a t\'edtulo de lucro ou de participa\'e7\'e3o em seus resultados; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 18, I, b}{\*\bkmkend 18, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub apli quem integralm ente, no Pa\'eds, os seus recursos, na manuten\'e7\'e3o dos objetivos institucio nais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 18, I, c}{\*\bkmkend 18, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub mant enham escritur a\'e7\'e3o de suas receitas e despesas, em livros revestidos de formalidades cap azes de assegurar sua exatid\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 18, II}{\*\bkmkend 18, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso II do art. 18 foi revogado pela Altera\'e7\'e3o n\'ba 105 (}{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11167, de 0 8/08/08, DOE de 09 e 10/08/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub ), efeitos a partir de 09/08/08.\line \line }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 08/08/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub "II - at\'e9 31/12/97, nas sa\'eddas internas e interes taduais efetua das gratuitamente pela Legi\'e3o Brasileira de Assist\'eancia (LBA), em atendime nto ao Programa de Complementa\'e7\'e3o Alimentar, dos seguintes produtos (Convs . ICM 34/77, 37/77 e 51/85, e Conv. ICMS 45/90, 80/91 e 151/94):\line {\*\bkmkst art 18, II, a} {\*\bkmkend 18, II, a}a) mistura enriquecida para sopa - SoO}{\b0\i\ul0\strike0\

v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\up6 3}{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ;\line {\*\bkmkstart 18, II, b}{\*\bkm kend 18, II, b }}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub b) mi stura l\'e1ctea enriquecida para mamadeira - GH}{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\up6 3}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub ;\line {\*\bkmkstart 18, II, c}{\*\bkmkend 18, II, c}}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub c) mistura l\'e1c tea enriquecida com minerais e vitaminas - MO}{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\up6 2}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub ;\line {\*\bkmkstart 18, II, d}{\*\bkmkend 18, II, d}}{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub d) leite em p\' f3 adicionado de gordura vegetal hidrogenada enriquecido com vitaminas A e D;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 18, III}{\*\bkmkend 18, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir d e 16/07/92, na s sa\'eddas internas e interestaduais das mercadorias constantes nas posi\'e7\'f 5es 8444 a 8453 da NCM, em raz\'e3o de doa\'e7\'e3o ou cess\'e3o em regime de co modato, efetuadas pelas ind\'fastrias de m\'e1quinas e equipamentos, para os Cen tros de Forma \'e7\'e3o de Recursos Humanos do Sistema SENAI, visando ao reequipamento desses Centros nos Estados da Bahia, Cear\'e1, Minas Gerais, Para\'edba, Paran\'e1, Per nambuco, Rio de Janeiro, Rio Grande do Norte, Rio Grande do Sul, Santa Catarina, Rond\'f4nia e S\'e3o Paulo (Conv. ICMS 60/92); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 18, IV}{\*\bkmkend 18, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/ 12, nas sa\'ed das internas e interestaduais decorrentes de doa\'e7\'f5es de mercadorias efetua das por contribuintes do imposto \'e0s Secretarias de Educa\'e7\'e3o, para distr ibui\'e7\'e3o, tamb\'e9m por doa\'e7\'e3o, \'e0 rede oficial de ensino (}{\b0\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 78/92); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso IV do art. 18 }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\' f5es n\'ba 122 , 130 e 132 (Decretos n\'bas 11656/09, 11923/10 e 11982/10), respectivamente, pa ra prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso IV do art. 18 pela Altera\'e7\'e3o n\'ba 112 (}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11396}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/12/08, D OE de 31/12/08 ):\line {\*\bkmkstart 14, II}{\*\bkmkend 14, II}}{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - at\'e9 31/07/09, nas sa\'eddas i nternas e interestaduais decorrentes de doa\'e7\'f5es de mercadorias efetuadas p or contribuint es do imposto \'e0s Secretarias de Educa\'e7\'e3o, para distribui\'e7\'e3o, tamb

\'e9m por doa\'e7\'e3o, \'e0 rede oficial de ensino (Conv. ICMS 78/92);"\line \l ine }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Re da\'e7\'e3o an terior do inciso IV do art. 18 dada}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 105 (Decreto n\'ba 1116 7, de 08/08/08, DOE de 09 e 10/08/08).\line }{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub "{\*\bkmkstart 18, IV}{\*\bkmkend 18, IV}}{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub IV - de 21/08/92 at\' e9 31/12/08, nas sa\'eddas internas e interestaduais decorrentes de doa\'e7\'f5e s de mercadori as efetuadas por contribuintes do imposto \'e0s Secretarias de Educa\'e7\'e3o, p ara distribui\'e7\'e3o, tamb\'e9m por doa\'e7\'e3o, \'e0 rede oficial de ensino (Conv. ICMS 78/92);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso IV do art. 18 }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\' f5es n\'bas 41, 63 e 102 (Decretos n\'bas 8511/03, 9426/05, 11089/08 e 11167/08) respectivamen te, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e 7\'e3o anterior dada ao inciso IV do art. 18 pela Altera\'e7\'e3o n\'ba 24 (Decr eto n\'ba 7955 /01):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub "IV - de 21/08/92 at\'e9 30/04/03, nas sa\'eddas internas e interestaduais decorrentes de doa\'e7\'f5es de mercadorias efetuadas por contribuintes do impos to \'e0s Secre tarias de Educa\'e7\'e3o, para distribui\'e7\'e3o, tamb\'e9m por doa\'e7\'e3o, \ 'e0 rede oficial de ensino (Convs. ICMS 78/92, 124/93, 22/95, 20/97, 48/97, 67/9 7, 121/97, 23/98, 05/99 e 10/01);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o do inciso IV do art. 18 foi modifi cada pelas Altera\'e7\'f5es n\'bas 1, 3, 4, 5, 7, e 12 (Decretos n\'bas }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 6379/97}{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 6523/97}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub 6903/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub 7244/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub , 7365/98 e 7675/99), respectivamente, para prorroga\'e7\'e 3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 18, V}{\*\bkmkend 18, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas (C onv. ICMS 136/ 94 e 99/01): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 18, V, a}{\*\bkmkend 18, V, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de p rodutos alimen t\'edcios considerados "perdas", com destino a estabelecimento do Banco de Alime ntos ("Food Bank") e do Instituto de Integra\'e7\'e3o e de Promo\'e7\'e3o da Cid adania (INTEGRA), sociedades civis sem fins lucrativos, em raz\'e3o de doa\'e7\' e3o que lhes s \'e3o feitas, com a finalidade, ap\'f3s a necess\'e1ria industrializa\'e7\'e3o o u reacondicionamento, de distribui\'e7\'e3o a entidades, associa\'e7\'f5es e fun

da\'e7\'f5es que os entreguem a pessoas carentes, sendo consideradas "perdas", p ara os efeitos desta al\'ednea, os produtos que estiverem: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub da al\'ednea "a", }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub do inciso V do art. 18 foi dada pela Altera\'e7\'e3o n\'ba 28}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub , (Decreto n\'ba 8066, de 21/11/01, DOE de 22/11/01).\line \line }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\lin e }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) de produtos al iment\'edcios considerados "perdas", com destino a estabelecimento do Banco de A limentos ("Food Bank"), sociedade civil sem fins lucrativos, em raz\'e3o de doa\ 'e7\'e3o que lhe seja feita, com a finalidade, ap\'f3s a necess\'e1ria industria liza\'e7\'e3o e/ou reacondicionamento, de distribui\'e7\'e3o a entidades, associa\'e7\'f5es e funda\'e7\'f5es que os entreguem a pessoas carentes, sendo consideradas "perdas" , para os efeitos desta al\'ednea, os produtos que estiverem:" \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 18, V, a, 1}{\*\bkmkend 1 8, V, a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b com a data de validade vencida; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 18, V, a, 2}{\*\bkmkend 1 8, V, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b impr\'f3pri os para comercializa\'e7\'e3o; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 18, V, a, 3}{\*\bkmkend 1 8, V, a, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b com a embal agem danificada ou estragada; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 18, V, b}{\*\bkmkend 18, V, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub dos produtos recup erados de que trata a al\'ednea anterior, nas remessas efetuadas: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 18, V, b, 1}{\*\bkmkend 1 8, V, b, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pelos estabel ecimentos do Banco de Alimentos ("Food Bank") e do Instituto de Integra\'e7\'e3o e de Promo\'e7\'e3o da Cidadania (INTEGRA), com destino a entidades, associa\' e7\'f5es e fun da\'e7\'f5es, para distribui\'e7\'e3o a pessoas carentes; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub A reda\'e7\'e3o atual do item 1, da al\'ednea "b", do inciso V do ar t. 18 foi dada pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub 28, (Decreto n\'ba 8066, de 21/11/01, DOE de 22/11/01).\ line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub "1. por estabelecimento do Banco de Alimentos ("Food Bank") com destino a entidades, associa\'e7\'f5es e funda\'e7\'f5es, para distribui\'e 7\'e3o a pessoas carentes;" \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 18, V, b, 2}{\*\bkmkend 1 8, V, b, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b pelas entid ades, associa\'e7\'f5es e funda\'e7\'f5es em raz\'e3o de distribui\'e7\'e3o a pe ssoas carentes, a t\'edtulo gratuito; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 18, V, c}{\*\bkmkend 18, V, c}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub decorrentes de doa\'e7 \'f5es de produtos aliment\'edcios em perfeitas condi\'e7\'f5es de comercializa\ 'e7\'e3o, inclusive por outros estabelecimentos, a entidades, associa\'e7\'f5es e funda\'e7\'f5es que os entreguem a pesssoas carentes (}{\b0\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 37/02). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A al\'ednea "c" foi acrescentada ao inciso V do art. 18 pela Altera\ 'e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 08/05/02. DOE de 09/05/02), efeitos a partir de 09/0 4/02. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 18, VI}{\*\bkmkend 18, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/ 12, nas sa\'ed das decorrentes de doa\'e7\'f5es de mercadorias efetuadas ao Governo do Estado p ara distribui\'e7\'e3o gratuita a pessoas necessitadas ou v\'edtimas de cat\'e1s trofes, em decorr\'eancia de programa institu\'eddo para esse fim, bem como nas presta\'e7\'f5 es de servi\'e7os de transporte daquelas mercadorias (}{\b0\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 82/95); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso VI do art. 18 }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'f5es n\'bas 11, 16, }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 2 4, 41, 63, 102, 105, 112, 122, 130 e 132 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Decretos n\'bas 7533/99, 7759/00, 7955/01, 8511/03, 9426/05, 110

89/08, 11167/08, 11396/08, 11656/09, 11923/10 e 11982/10), respectivamente, para prorroga\'e7 \'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 18, VII}{\*\bkmkend 18, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas hip\'f 3teses: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 18, VII, a}{\*\bkmkend 18 , VII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do art. 14, V; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 18, VII, b}{\*\bkmkend 18 , VII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do art. 28, VI I, \'93b\'94; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 18, VII, c}{\*\bkmkend 18 , VII, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do art. 28, XI , "a"; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 18, VII, d}{\*\bkmkend 18 , VII, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 30, VI; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "d" do inciso VI foi acrescentada pela Altera\'e7\'e3o n \'ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/98). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 18, VIII}{\*\bkmkend 18, VIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de 31/1 2/12, nas sa \'eddas de mercadorias, em decorr\'eancia de doa\'e7\'e3o a \'f3rg\'e3os e entid ades da administra\'e7\'e3o direta e indireta da Uni\'e3o, dos Estados e dos Mun ic\'edpios ou \'e0s entidades assistenciais reconhecidas como de utilidade p\'fa blica, para as sist\'eancia \'e0s v\'edtimas de situa\'e7\'e3o de seca nacionalmente reconhecid a, na \'e1rea de abrang\'eancia da SUDENE, n\'e3o sendo aplic\'e1vel o benef\'ed cio \'e0s sa\'eddas promovidas pela CONAB (}{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub 57/98); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso VIII do art. 18 }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\ 'f5es n\'bas 1 22, 130 e 132 (Decretos n\'bas 11656/09, 11923/10 e 11982/10), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e 3o anterior da

da ao inciso VIII do art. 18 pela Altera\'e7\'e3o n\'ba 112 (}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11396}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/12/0 8, DOE de 31/1 2/08):\line {\*\bkmkstart 14, II}{\*\bkmkend 14, II}}{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VIII - de 31/12/09, nas sa\'eddas de mercadorias, em decorr\'eancia de doa\'e7\'e3o a \'f3rg\'e3os e entidades da administra \'e7\'e3o direta e indireta da Uni\'e3o, dos Estados e dos Munic\'edpios ou \'e0 s entidades assistenciais reconhecidas como de utilidade p\'fablica, para assist \'eancia \'e0s v\'edtimas de situa\'e7\'e3o de seca nacionalmente reconhecida, n a \'e1rea de a brang\'eancia da SUDENE, n\'e3o sendo aplic\'e1vel o benef\'edcio \'e0s sa\'edda s promovidas pela CONAB (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Conv. ICMS}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub 57/98);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VIII do art. 18 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3 o n\'ba 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08).\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkst art 18, VIII}{\*\bkmkend 18, VIII}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub VIII - de 01/07/98 at\'e9 31/12/08, nas sa\'eddas de mercadorias , em decorr\'eancia de doa\'e7\'e3o a \'f3rg\'e3os e entidades da administra\'e7 \'e3o direta e indireta da Uni\'e3o, dos Estados e dos Munic\'edpios ou \'e0s en tidades assist enciais reconhecidas como de utilidade p\'fablica, para assist\'eancia \'e0s v\' edtimas de situa\'e7\'e3o de seca nacionalmente reconhecida, na \'e1rea de abran g\'eancia da SUDENE, n\'e3o sendo aplic\'e1vel o benef\'edcio \'e0s sa\'eddas pr omovidas pela CONAB (Conv. ICMS 57/98);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da parte inicial do inciso VIII do art. 18 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub foi modi ficada pelas Altera\'e7\'f5es n\'bas 11, 12, 24, 41, 63 e 102 (Decretos n\'bas 7 533/99, 7675/99, 7955/01, 8511/03, 9426/05 e 11089/08), respectivamente, para pr orroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line O inciso VII I foi acrescen tado ao art. 18 pela Altera\'e7\'e3o n\'ba 8 (Decreto n\'ba 7395, de 03/08/98, D OE de 04/08/98). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 18, IX}{\*\bkmkend 18, IX}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX -}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas internas e in terestaduais efetuadas diretamente pelos fabricantes ou suas filiais decorrentes de doa\'e7\'e3o de microcomputadores usados (semi-novos) para escolas p\'fablic as especiais e profissionalizantes, associa\'e7\'f5es destinadas a portadores de defici\'eanci a e comunidades carentes (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0 \fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub 43/99). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso IX foi acrescentado ao art. 18 }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 12 (}{\

b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 767 5, de 15/09/99. DOE de 16/09/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ), efeitos a partir 17/08/99. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 18, X}{\*\bkmkend 18, X}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas in ternas de merc adoria com defeito ou avaria destinadas ao Centro Projeto Ax\'e9 de Defesa e Pro te\'e7\'e3o \'e0 Crian\'e7a e ao Adolescente (Projeto Ax\'e9), sociedade civil s em fins lucrativos, bem como a sa\'edda subseq\'fcente por ele realizada em baza r beneficente, desde que a renda seja integralmente revertida para a entidade. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso X foi acrescentado ao art. 18 pela Altera\'e7\'e3o n\'ba 123 (De creto n\'ba 11 692, de 28/08/09, DOE de 29 e 30/08/09), efeitos a partir de 29/08/09. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 18, XI}{\*\bkmkend 18, XI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/ 12, s\'e3o ise ntas do ICMS as sa\'eddas decorrentes de doa\'e7\'f5es de mercadorias destinadas aos Estados de Alagoas e Pernambuco para presta\'e7\'e3o de socorro, atendiment o e distribui\'e7\'e3o \'e0s v\'edtimas das calamidades clim\'e1ticas recentemen te ocorridas n aqueles Estados, bem como as presta\'e7\'f5es de servi\'e7os de transporte daque las mercadorias (Conv. ICMS 85/10). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso XI foi acrescentado ao art. 18 pela Altera\'e7\'e3o }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 139 (}{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 124 44, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/10. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 18-A}{\*\bkmkend 18-A}{\b Art. 18 -A.}{ }{\b0 S\'e3o isentas do ICMS, at\'e9 31/12/12, as sa\'eddas internas de c isterna, classificada no c\'f3digo 3925.10.00 da Nomenclatura Comum do Mercosul \'96 NCM, desd e que o adquirente (Conv. ICMS 161/05): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub do art. 18-A foi dada pelas Altera\'e7\'f5es n\'bas 105, 112, 122, 130 e 132 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Decretos n\'bas 1116708}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0

\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub 11396/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub 11656/09 , 11923/10 e 11982/10), respectivamente, para prorroga\'e7\'e3o do prazo de venc imento do benef\'edcio}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao}{\b\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 18-A tendo sido acrescentado \'e0 Su bse\'e7\'e3o V , da Se\'e7\'e3o II, do Cap\'edtulo V do T\'edtulo I pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06), efeitos de 09/01/06 a 08/ 08/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub "Art. 18 -A. S\'e3o isentas do ICMS as sa\'eddas internas de cisterna, classificada no c\ 'f3digo 3925.10.00 da Nomenclatura Comum do Mercosul \'96 NCM, desde que o adqui rente (Conv. ICMS 161/05):" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub firme termo de compromisso com a Secretaria de Combate \'e0 Pobreza e \'e0s Desigualdades Sociais - SECOMP de participa\'e7\'e3o, como doador, em pr ograma social promovido por aquela secretaria ou entidades por ela autorizadas; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub repasse essas mercadorias, a t\'edtulo de doa\'e7\'e3 o, para a SECO MP ou para entidades ou benefici\'e1rios por ela autorizados. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 18-B}{\*\bkmkend 18-B}{\b Art. 18 -B.}{ }{\b0 S\'e3o isentas do ICMS, at\'e9 31 de outubro de 2006, as remessas d estinadas ao Estado de Alagoas, em doa\'e7\'e3o, de 600 (seiscentas) cisternas, classificadas no c\'f3digo 3925.10.00 da Nomenclatura Comum do Mercosul - NCM, desde que o des tinat\'e1rio em rela\'e7\'e3o a essas mercadorias (Conv. ICMS 65/06): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 18-B foi acrescentado pela Altera\'e7\'e3o n\'ba 80 (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10072}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 15/08/06 , DOE de 16/08/06), efeitos a partir de 31/07/06: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub firme termo de compromisso com a Secretaria Coordenado ra do Desenvol vimento Econ\'f4mico \'96 SDE, do Estado de Alagoas, de participa\'e7\'e3o, como doador, em programa social promovido por aquela secretaria ou entidades por ela autorizadas; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub repasse, a t\'edtulo de doa\'e7\'e3o, para a SDE ou p ara entidades ou benefici\'e1rios por ela autorizados. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O VI\line Da Isen\'e7\'e3o das Remess as de Vasilhames, Recipientes e Embalagens

\par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 19}{\*\bkmkend 19}{\b Art. 19. }{ \b0 S\'e3o isentas do ICMS as remessas e os retornos de materiais de acondiciona mento ou embalagem: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 19, I}{\*\bkmkend 19, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de : \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 19, I, a}{\*\bkmkend 19, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub vasi lhames, recipi entes e embalagens, inclusive sacaria, quando n\'e3o cobrados do destinat\'e1rio ou n\'e3o computados no valor das mercadorias que acondicionarem, e desde que d evam retornar ao estabelecimento remetente ou a outro do mesmo titular (Lei Comp lementar n\'ba 4/69, }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b Conv. ICM}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 15/89 e }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub Conv s. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b 25/89, 48/89, 113/89, 93/90 e 88/91); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 19, I, b}{\*\bkmkend 19, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub vasi lhames, recipi entes e embalagens, inclusive sacaria, em retorno ao estabelecimento remetente o u a outro do mesmo titular ou a dep\'f3sito em seu nome, devendo o tr\'e2nsito s er acobertado por via adicional da Nota Fiscal relativa \'e0 opera\'e7\'e3o de q ue trata a al \'ednea \'93a\'94 ou pelo DANFE referente \'e0 Nota Fiscal Eletr\'f4nica de entr ada relativa ao retorno (Conv. ICMS 88/91); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b" do inciso I do}{\b\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 19 foi dada pela Altera\'e 7\'e3o n\'ba 130 (Decreto n\'ba 11.923, de 11/01/10, DOE de 12/01/10), efeitos a partir de 01/12/09.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 31/11/09:\line }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b" vasilhames, recipientes e embalagens, inclusive sacaria, em retorno ao estabelecimento reme tente ou a out ro do mesmo titular ou a dep\'f3sito em seu nome, devendo o tr\'e2nsito ser acob ertado por via adicional da Nota Fiscal relativa \'e0 opera\'e7\'e3o de que trat a a al\'ednea anterior (Lei complementar n\'ba 4/69, e Convs. ICMS 25/89, 48/89, 113/89, 93/90 e 88/91);" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 19, II}{\*\bkmkend 19, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas relacionadas com a destroca de botij\'f5es vazios (vasilhames) destinados ao acondicionamento de g\'e1s liquefeito de petr\'f3leo (GLP), inclusive derivado de g\'e1s natural , quando efetuadas por distribuidor de g\'e1s, como tal definido pela legisla\'e 7\'e3o federal

espec\'edfica, seus revendedores credenciados e pelos estabelecimentos respons\ 'e1veis pela destroca dos botij\'f5es (art. 514) (Convs. ICMS 10/92 e Protocolo 33/03). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II do}{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 19 foi dada pela Altera\'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04), efeitos a partir de 01/01/0 4.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda \'e7\'e3o origin\'e1ria, efeitos at\'e9 31/12/03:\line }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - nas sa\'eddas relacionada s com a destroca de botij\'f5es vazios (vasilhames) destinados ao acondicionamen to de g\'e1s l iquefeito de petr\'f3leo (GLP), quando efetuadas por distribuidor de g\'e1s, com o tal definido pela legisla\'e7\'e3o federal espec\'edfica, seus revendedores cr edenciados e pelos estabelecimentos respons\'e1veis pela destroca dos botij\'f5e s (art. 514) ( Convs. ICMS 10/92 e 103/96)." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 19, 1o}{\*\bkmkend 19, 1o}{ \b \'a7 1\'ba} A movimenta\'e7\'e3o de \'93paletes\'94 e \'93contentores\'94 de propriedade de empresa relacionada em ato da COTEPE por mais de um estabelecimen to, ainda que efetuada por terceira empresa, antes de retornar ao estabelecimento do qual tenham originalmente sa\'eddo, ter\'e1 o mesmo tratamento previsto no {\i caput} deste artigo, desde que (Conv. ICMS 4/99): \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 1\'ba do art. 19 foi dada pela Altera\ 'e7\'e3o n\'ba 102 (Decreto n\'ba 11089}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub , de 30/05/08, DOE de 31/05/08 a 01/06/08), efeitos a parti r de 31/05/08.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 1\'ba do art. 19 pela A ltera\'e7\'e3o n\'ba 13 (Decreto n\'ba 7691, de 03/11/99, DOE de 04/11/99), efeitos de 04/11/9 9 a 30/05/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub "\'a7 1\'ba }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub A movimenta\'e7\'e3o de "paletes" e \'93contentores\'94 de proprieda de de empresa indicada no Anexo do }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub Conv\'eanio ICMS}{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub 4/99, por mais de um estabelecimento, ainda que e fetuada por terceira empresa, antes de retornar ao estabelecimento do qual tenha m originalmente sa\'eddo, ter\'e1 o mesmo tratamento previsto no }{\b0\i\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub deste artigo, desde que (}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Conv. ICMS}{\b0\i \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 4/99):"\line \line }{\b\

i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e 3o anterior dada ao \'a7 1\'ba do art. 19 pela Altera\'e7\'e3o n\'ba 12 (Decret o n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos de 26/04/99 a 03/11/99:\line }{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba A movi menta\'e7\'e3o de "paletes" e \'93contentores\'94 de propriedade de empresa indi cada no Anexo do Conv\'eanio 44/98, por mais de um estabelecimento, ainda que efetuada por ter ceira empresa, antes de retornar ao estabelecimento do qual tenham originalmente sa\'eddo, ter\'e1 o mesmo tratamento previsto no caput deste artigo, desde que (Convs. ICMS 4 4/98 e 4/99):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 1\'ba, tendo sido acresc entado ao art. 19 pela Altera\'e7\'e3o n\'ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/ 98)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , e feitos de 29/06/98 a 25/04/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub :\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub "{\*\bkmkstart 19, 1o}{\*\bkmkend 19, 1o}}{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 1\'ba A movimenta\'e7\'e3o d e "paletes" de propriedade de empresa indicada no Anexo do Conv\'eanio 44/98, po r mais de um estabelecimento, ainda que efetuada por terceira empresa, antes de retornar a o estabelecimento do qual tenham originalmente sa\'eddo, ter\'e1 o mesmo tratame nto previsto no caput deste artigo, desde que (Conv ICMS 44/98):}{\b0\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 19, 1o, I}{\*\bkmkend 19, 1o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'93os p aletes\'94 e \'93contentores\'94 contenham o logotipo da empresa \'e0 qual perten\'e7am e estejam pintados na cor escolhida pela mesma, conforme ato da COTEPE, excetuando -se, quanto \'e0 exig\'eancia da cor, os \'93contentores\'94 utilizados no setor hortifrutigra njeiro; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I, \'a7 1\'ba do art. 19 foi dada pe la Altera\'e7\'e3o n\'ba 102 (Decreto n\'ba 11089}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub , de 30/05/08, DOE de 31/05/08 a 01/06/08), efeito s a partir de 31/05/08.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso I, do \'a7 1\ 'ba do art. 19 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99 ), efeitos de 26/04/99 a 30/05/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub "I - os \'93paletes\'94 e \'93contentores\'94 contenham o lo gotipo da empresa \'e0 qual perten\'e7am e estejam pintados na cor escolhida pel a empresa, conforme Anexo do Conv\'eanio, excetuando-se, quanto \'e0 exig\'eanci a da cor, os \'93contentores\'94 utilizados no setor hortifrutigranjeiro;"\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso I, tendo sido acrescentado ao \'a7 1\'ba do art. 19 pel a Altera\'e7\'e3o n\'ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/98)}{\b

\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos de 29/0 6/98 a 25/04/99:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub I - os \'93paletes\'94 contenham o logotipo da empresa \'e0 qual perten\'e7am e es tejam pintados na cor escolhida pela empresa, conforme Anexo do Conv\'eanio;}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 19, 1o, II}{\*\bkmkend 19, 1o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a rem essa, efet uada pela propriet\'e1ria dos "paletes" e \'93contentores\'94, esteja amparada p ela isen\'e7\'e3o prevista neste artigo; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II, do \'a7 1\'ba do art. 19 foi dad a pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/9 9), efeitos a partir de 26/04/99.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II, tendo sido ac rescentado ao \'a7 1\'ba do art. 19 pela Altera\'e7\'e3o n\'ba 8 (Decreto n\'ba 7395, de 03/08 /98, DOE de 04/08/98)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub , efeitos a partir de 29/06/98.\line }{\b0\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub II - a remessa, efetuada pela propriet\'e1ria dos "paletes", esteja amparada pela isen\'e7\'e3o prevista neste artigo;}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 19, 1o, III}{\*\bkmkend 19, 1o, III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a movimenta \'e7\'e3o esteja relacionada com a loca\'e7\'e3o dos \'93paletes\'94 e \'93conte ntores\'94, inclusive o seu retorno ao local de origem ou a outro estabeleciment o da empresa propriet\'e1ria. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso III, do \'a7 1\'ba do art. 19 foi da da pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/ 99), efeitos a partir de 26/04/99.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III, do \'a7 1\' ba do art. 19, tendo sido acrescentado pela Altera\'e7\'e3o n\'ba 8 (Decreto n\' ba 7395, de 03 /08/98, DOE de 04/08/98)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub , efeitos a partir de 29/06/98}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub III - a movimenta\'e7\'e3o esteja relacionada com a loc a\'e7\'e3o dos \'93paletes\'94, inclusive o seu retorno ao local de origem.}{\b0 \i0\ul0

\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 19, 2o}{\*\bkmkend 19, 2o}{ \b \'a7 2\'ba} As Notas Fiscais, emitidas para a movimenta\'e7\'e3o dos \'93pale tes\'94 e \'93contentores\'94 a que se refere o par\'e1grafo anterior, ser\'e3o lan\'e7ada s nos livros pr\'f3prios de entrada e de sa\'edda de mercadorias com utiliza\'e7 \'e3o apenas das colunas \'93Documento Fiscal\'94 e \'93Observa\'e7\'f5es\'94, i ndicando-se nesta a express\'e3o \'93Paletes\'94 da empresa ... (a propriet\'e1r ia)\'94 e, al \'e9m dos requisitos exigidos, dever\'e3o conter ({\b0 Convs. ICMS} 44/98 e 4/99 ): \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 2\'ba do art. 19 foi dada pela Altera\ 'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos a partir de 26/0 4/99.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Reda\'e7\'e3o anterior dada ao \'a7 2\'ba do art. 19, tendo sido acre scentado pela Altera\'e7\'e3o n\'ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 0 4/08/98)}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 29/06/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub :\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub "{\*\bkmkstart 19, 2o}{\*\bkmkend 19, 2o}}{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 2\'ba As Notas Fiscais, emit idas para a movimenta\'e7\'e3o dos \'93paletes\'94 a que se refere o par\'e1graf o anterior , ser\'e3o lan\'e7adas nos livros pr\'f3prios de entrada e de sa\'edda de mercad orias com utiliza\'e7\'e3o apenas das colunas \'93Documento Fiscal\'94 e \'93Obs erva\'e7\'f5es\'94, indicando-se nesta a express\'e3o \'93Paletes\'94 da empresa ... (a propri et\'e1ria)\'94 e, al\'e9m dos requisitos exigidos, dever\'e3o conter:}{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 19, 2o, I}{\*\bkmkend 19, 2o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a expres s\'e3o \'93Regime Especial - Conv\'eanio ICMS 4/99\'94; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I do \'a7 2\'ba foi dada pela Altera \'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos a partir de 26/ 04/99.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao inciso I do \'a7 2\'ba, tendo sido ac rescentado pela Altera\'e7\'e3o n\'ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/98)}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 29/06/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub :\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub "I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub a express\'e3o \'93Regime Especial - Conv\'eanio ICMS 44/98\'94;

\par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 19, 2o, II}{\*\bkmkend 19, 2o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a exp ress\'e3o \'93Paletes ou Contentores de Propriedade da Empresa ....(nome)\'94. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II do \'a7 2\'ba foi dada pela Alter a\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos a partir de 26 /04/99.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II do \'a7 2\'ba, tendo sido acrescentado pela Altera\'e7\'e3o n\'ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/98)}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeito s a partir de 29/06/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub :\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub "{\*\bkmkstart 19, 2o, II}{\*\bkmkend 19, 2o, II}}{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - os dados identificat ivos da Nota Fiscal que documentou a sa\'edda do estabelecimento da propriet\'e1 ria dos \'93paletes\'94 e da sua emitente.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub " \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 19, 3o}{\*\bkmkend 19, 3o}{ \b \'a7 3\'ba} Para os fins do disposto no \'a7 1\'ba, considera-se como ({\b0 C onvs. ICMS} 44/98 e 4/99): \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 3\'ba do art. 19 foi dada pela Altera\ 'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos a partir de 26/0 4/99.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Reda\'e7\'e3o anterior dada ao \'a7 3\'ba do art. 19, tendo sido cres centado pela Altera\'e7\'e3o n\'ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 04 /08/98)}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a p artir de 29/06/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub " {\*\bkmkstart 19, 3o}{\*\bkmkend 19, 3o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub \'a7 3\'ba Para os fins do disposto no \'a7 1\ 'ba, considera-se \'93palete\'94 o estrado de madeira, pl\'e1stico ou metal dest inado a fa cilitar a movimenta\'e7\'e3o, armazenagem e transporte de mercadorias ou bens.}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 19, 3o, I}{\*\bkmkend 19, 3o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I -}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'93pale te\'94, o estrado de madeira, pl\'e1stico ou metal destinado a facilitar a movimenta\'e7\' e3o, armazenagem e transporte de mercadorias ou bens; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 19, 3o, II}{\*\bkmkend 19, 3o, I

I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II -} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'93c ontentor \'94, o recipiente de madeira, pl\'e1stico ou metal destinado ao acondicionament o de mercadorias ou bens, para efeito de armazenagem e transporte, que se aprese nta nas formas a seguir: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 19, 3o, II, a}{\*\bkmkend 19, 3o, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub caix a pl\'e1stica ou met\'e1lica, desmont\'e1vel ou n\'e3o, de v\'e1rios tamanhos, p ara o setor automotivo, de produtos qu\'edmicos, aliment\'edcios e outros; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 19, 3o, II, b}{\*\bkmkend 19, 3o, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub caix a pl\'e1stica ou met\'e1lica, desmont\'e1vel ou n\'e3o, de v\'e1rios tamanhos, e spec\'edfica para o setor hortifrutigranjeiro; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 19, 3o, II, c}{\*\bkmkend 19, 3o, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub caix a "bin" (de madeira, com ou sem \'93palete\'94 base espec\'edfica para frutas, h ortali\'e7as, legumes e outros. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba }A empresa propriet\'e1ria manter\'e1 controle da movimenta\'e7\'e3o dos \'93paletes\'94 e \'93contentores \'94 com indica\'e7\'e3o m\'ednima da quantidade, tipo e do documento fiscal cor respondente, b em como do estoque existente em seus estabelecimentos e de terceiros e fornecer\ 'e1, ao fisco estadual, quando solicitado, o demonstrativo de controle previsto neste par\'e1grafo, em meio magn\'e9tico ou em outra forma que lhe for exigida ( {\b0 Conv. ICM S} 4/99). \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 4\'ba do art. 19 foi acrescentado Altera\'e7\'e3o n\'ba 12 (D ecreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos a partir de 26/04/99. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O VII\line Da Isen\'e7\'e3o das Opera \'e7\'f5es com Insumos Agropecu\'e1rios \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 20}{\*\bkmkend 20}{\b Art. 20. }{ \b0 At\'e9 31/12/12, s\'e3o isentas do ICMS as opera\'e7\'f5es internas com os s eguintes insumos agropecu\'e1rios (Conv. ICMS 100/97): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub do art. 20 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'bas 122, 130 e 132 (D ecretos n\'bas 11656/09, 11923/10 e 11982/10), respectivamente, para prorroga\'e 7\'e3o do praz o de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0

\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 20 pela Altera\'e7\' e3o n\'ba 112 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decreto n\'ba 11396}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub , de 30/12/08, DOE de 31/12/08):\line {\*\bkmkstart 14, II}{\*\bkmke nd 14, II}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "Art. 20. At\'e9 31/07/09, s\'e3o isentas do ICMS as opera\'e7\'f5es interna s com os segui ntes insumos agropecu\'e1rios (Conv. ICMS 100/97):"\line \line }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 20 pe la Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08) .\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstar t 20}{\*\bkmkend 20}Art. 20. De 24/06/92 at\'e9 30/09/97 e de 06/11/97 at\'e9 31 /12/08, s\'e3o isentas do ICMS as opera\'e7\'f5es internas com os seguintes insu mos agropecu \'e1rios (Conv. ICMS 100/97):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da parte inicial do }{\b\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 20 }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas A ltera\'e7\'f5es n\'bas 63 e 102 (Decretos n\'bas 9426/05 e 11089/08), respectiva mente, para pr orroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ante rior dada \'e0 parte inicial do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub do art. 20 pela Altera\'e7\'e3o n\'ba 33 (Decreto n\'ba 8250/02), se ndo que as }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Altera \'e7\'f5es n\'bas 13, 24 e 23}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub (Decretos n\'bas 7691//99, 7955/01 e 8023/01}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , respectivamente, a alteraram } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub para pr orroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio:\line }{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 20. De 24/06/92 at \'e9 30/09/97 e de 06/11/97 at\'e9 30/04/05, s\'e3o isentas do ICMS as opera\'e7\'f5es interna s com insumos agropecu\'e1rios (Convs. ICMS 100/97, 05/99, 10/01, 58/01 e 21/02) :"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda \'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub do art. 20 pela Altera\'e7\'e3o n\'ba 05 (}{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 0 4/03/98):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub "}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a) intro du\'e7\'e3o das regras dos \'a7\'a7 1\'ba e 2\'ba;\line b) exclus\'e3o da obriga \'e7\'e3o de concess\'e3o de desconto na Nota Fiscal equivalente ao benef\'edcio

."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda \'e7\'e3o do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub do art. 20 foi modificada pelas Altera\'e7\'f5es n\'bas 1, 3, e 4 (Decretos n\'bas 6379/ 97, 6523/97 e 6903/97), respectivamente, para prorroga\'e7\'e3o do prazo de vig\ 'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub Observa\'e7\'e3o:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub De 01/10/97 at\'e9 05/11/97 foi previsto o dif erimento do lan\'e7amento do imposto: art. 343, XLIII. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 20, I}{\*\bkmkend 20, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de inseticidas, fungicidas, formicidas, herbicidas, parasiticidas, germicidas, acaricidas, nemat icidas, raticidas, desfolhantes, dessecantes, espalhantes, adesivos, estimulador es e inibidores de crescimento (reguladores), vacinas, soros e medicamentos, pro duzidos para u so na agricultura, pecu\'e1ria, apicultura, aq\'fcicultura, avicultura, cunicult ura, ranicultura e sericicultura, inclusive inoculantes, vedada a aplica\'e7\'e3 o do benef\'edcio quando dada ao produto destina\'e7\'e3o diversa; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I do }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 20 foi dada pela Altera\'e7\'e3o n\'ba 59 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 9209}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub , de 0 4/11/04, DOE de 05/11/04).\line \line Reda\'e7\'e3o origin\'e1ria, efeitos at\'e 9 04/11/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "I -}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub nas sa\'edd as de inseticidas, fungicidas, formicidas, herbicidas, parasiticidas, germicidas , acaricidas, nematicidas, raticidas, desfolhantes, dessecantes, espalhantes, ad esivos, estimu ladores e inibidores de crescimento (reguladores), vacinas, soros e medicamentos , produzidos para uso na agricultura, pecu\'e1ria, apicultura, aq\'fcicultura, a vicultura, cunicultura, ranicultura e sericicultura, vedada a aplica\'e7\'e3o do benef\'edcio quando dada ao produto destina\'e7\'e3o diversa;}{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 20, II}{\*\bkmkend 20, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de \'e1cido n \'edtrico, \'e1cido sulf\'farico, \'e1cido fosf\'f3rico, fosfato natural bruto e enxofre, nos seguintes casos: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, II, a}{\*\bkmkend 20, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa \'eddas efetua das por estabelecimentos extratores, fabricantes ou importadores, com destino a:

\par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 20, II, a, 1}{\*\bkmkend 20, II, a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f2\fs24\cf0\nosuper sub estabeleci mento onde sejam industrializados adubos simples ou compostos, fertilizantes e f osfato bi-c\'e1lcio destinado \'e0 alimenta\'e7\'e3o animal; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 20, II, a, 2}{\*\bkmkend 20, II, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f2\fs24\cf0\nosupersub estabelecimen to produtor agropecu\'e1rio; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 20, II, a, 3}{\*\bkmkend 20, II, a, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub quaisquer estabelecimentos com fins exclusivos de armazenagem; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 20, II, a, 4}{\*\bkmkend 20, II, a, 4}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 4 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub outro est abelecimento da mesma empresa daquele onde se tiver processado a industrializa\' e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, II, b}{\*\bkmkend 20, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa \'eddas efetua das, entre si, pelos estabelecimentos referidos nos itens da al\'ednea anterior; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, II, c}{\*\bkmkend 20, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa \'eddas, a t \'edtulo de retorno, real ou simb\'f3lico, da mercadoria remetida para fins de a rmazenagem; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 20, III}{\*\bkmkend 20, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ra\'e7\'f5 es para animai s, concentrados, suplementos, aditivos, premix ou n\'facleo, fabricados pelas re spectivas ind\'fastrias, devidamente registradas no Minist\'e9rio da Agricultura , Pecu\'e1ria e Abastecimento - MAPA, desde que: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do inciso III do }{\b\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 20 foi dada pela Al tera\'e7\'e3o n\'ba 81 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Decreto n\'ba 10.156}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub , de 13/11/06, DOE de 14/11/06), efeitos a partir de 14/11/ 06\line \line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Obs: O art. 10 do Decreto n\'ba 10.156/06, determina que, ficam convali dados os proce dimentos adotados pelos contribuintes do ICMS, no per\'edodo de 01/08 a 31/10/06 , com base na reda\'e7\'e3o dada por este Decreto.\line \line }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior d

ada \'e0 parte inicial do inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub do art. 20 pela Altera\'e7\'e3o n\'ba 80 (}{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10072}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 15/08/06, DOE de 16/08/06), efeitos de 16/08/06 a :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub "III - nas sa\'eddas de ra\'e7\'f5es para animais, concentr ados, suplementos, aditivos, premix ou n\'facleo, fabricados por ind\'fastria de ra\'e7\'e3o animal, devidamente registrada no Minist\'e9rio da Agricultura e da Reforma Agr \'e1ria, observado o seguinte:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 15/08/06:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub III - na s sa\'eddas de ra\'e7\'f5es para animais, concentrados e suplementos, fabricados por ind\'fastria de ra\'e7\'e3o animal, concentrado ou suplemento, devidamente registrada no Minist\'e9rio da Agricultura e da Reforma Agr\'e1ria, observado o seguinte:}{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub " \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, III, a}{\*\bkmkend 20 , III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a frui\'e7\'e3 o do benef\'edcio condiciona-se a que: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 20, III, a, 1}{\*\bkmkend 20, III, a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os produto s estejam registrados no \'f3rg\'e3o competente do Minist\'e9rio da Agricultura, Pecu\'e1ria e Abastecimento e o n\'famero do registro seja indicado no document o fiscal; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do item 1, da al\'ednea "a", do inciso III do }{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 20 passar\'e1 a vig orar com a reda\'e7\'e3o abaixo por for\'e7a }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 145 (Decreto n\'ba 12831/11), ef eitos a partir de 01/06/11.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 31/ 05/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub "1 - os produtos estejam registrados no \'f3rg\'e3o competente do Minist\'e9rio da Agric ultura e da Reforma Agr\'e1ria, e o n\'famero do registro seja indicado no docum ento fiscal;" \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 20, III, a, 2}{\*\bkmkend 20, III, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub haja o respectivo r\'f3tulo ou etiqueta identificando o produto;

\par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 20, III, a, 3}{\*\bkmkend 20, III, a, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub os prod utos se destinem exclusivamente ao uso na pecu\'e1ria, apicultura, aq\'fcicultur a, avicultura, cunicultura, ranicultura e sericicultura; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, III, b}{\*\bkmkend 20 , III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub entende-se por : \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 20, III, b, 1}{\*\bkmkend 20, III, b, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub ra\'e7 \'e3o animal, qualquer mistura de ingredientes capaz de suprir as necessidades n utritivas para manuten\'e7\'e3o, desenvolvimento e produtividade dos animais a q ue se destine; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 20, III, b, 2}{\*\bkmkend 20, III, b, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub concent rado, a mistura de ingredientes que, adicionada a um ou mais elementos em propor \'e7\'f5es adequadas e devidamente especificadas pelo seu fabricante, constitua uma ra\'e7\'e3o animal; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 20, III, b, 3}{\*\bkmkend 20, III, b, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub suplemento {\*\bkmkstart _Hlt439880537}{\*\bkmkend _Hlt439880537}, o ingrediente ou a mistu ra de i{\*\bkmkstart _Hlt439880556}{\*\bkmkend _Hlt439880556}ngredientes capaz d e suprir a ra \'e7\'e3o ou concentrado, em vitaminas, amino\'e1cidos ou miner{\*\bkmkstart _Hl t481985555}{\*\bkmkend _Hlt481985555}ais{\*\bkmkstart _Hlt481985575}{\*\bkmkend _Hlt481985575}, permitida a inclus\'e3o de aditivos (}{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 20/02); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do item 3, da al\'ednea "b", do inciso III do art. 20 foi dada pela Altera\'e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 08/05/02. DOE de 09/05/ 02), efeitos a partir de 09/04/02.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\ 'e9 08/04/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub " 3 - suplemento, a mistura de ingredientes capaz de suprir a ra\'e7\'e3o ou conce ntrado, em vitaminas, amino\'e1cidos ou minerais, permitida a inclus\'e3o de adi tivos;" \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 20, III, b, 4}{\*\bkmkend 20, III, b, 4}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 4 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu persub aditivo , subst\'e2ncias e misturas de subst\'e2ncias ou microorganismos adicionados int encionalmente aos alimentos para os animais, que tenham ou n\'e3o valor nutritiv

o e que afetem ou melhorem as caracter\'edsticas dos alimentos ou dos produtos d estinados \'e0 alimenta\'e7\'e3o dos animais; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O item 4 foi acrescentado \'e0 al\'ednea "b", do inciso III do}{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 20 pela Altera\' e7\'e3o n\'ba 80 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Decreto n\'ba 10072}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub , de 15/08/06, DOE de 16/08/06), efeitos a partir de 16/08/06. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, III, b, 5}{\*\bkmkend 20, III, b, 5}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 5 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu persub premix ou n\'facleo, mistura de aditivos para produtos destinados \'e0 alimenta\'e7\'e3 o animal ou mistura de um ou mais destes aditivos com mat\'e9rias-primas usadas como excipientes que n\'e3o se destinam \'e0 alimenta\'e7\'e3o direta dos animai s. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O item 5 foi acrescentado \'e0 al\'ednea "b", do inciso III do}{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 20 pela Altera\' e7\'e3o n\'ba 80 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Decreto n\'ba 10072}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub , de 15/08/06, DOE de 16/08/06), efeitos a partir de 16/08/06. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, III, c}{\*\bkmkend 20 , III, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o benef\'edcio aplica-se, ainda, \'e0 ra\'e7\'e3o animal preparada em estabelecimento produtor , na transfer\'eancia a estabelecimento produtor do mesmo titular ou na remessa a outro estabelecimento produtor em rela\'e7\'e3o ao qual o titular remetente ma ntenha contrat o de produ\'e7\'e3o integrada; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 20, IV}{\*\bkmkend 20, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de calc\'e1ri o e gesso destinados ao uso exclusivo na agricultura, como corretivo ou recupera dor do solo; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 20, V}{\*\bkmkend 20, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V -}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de semente gen \'e9tica, semente b\'e1sica, semente certificada de primeira gera\'e7\'e3o - C1, semente certificada de segunda gera\'e7\'e3o - C2, semente n\'e3o certificada d e primeira gera\'e7\'e3o \'96 S1 e semente n\'e3o certificada de segunda gera\'e 7\'e3o \'96 S2

, destinadas \'e0 semeadura, desde que produzidas sob controle de entidades cert ificadoras ou fiscalizadoras, bem como as importadas, atendidas as disposi\'e7\' f5es da Lei n\'ba 10.711, de 05 de agosto de 2003, regulamentada pelo Decreto n\ 'ba 5.153, de 23 de julho de 2004, e as exig\'eancias estabelecidas pelos \'f3rg\'e3os do Mini st\'e9rio da Agricultura, Pecu\'e1ria e Abastecimento ou por outros \'f3rg\'e3os e entidades da Administra\'e7\'e3o Federal, dos Estados e do Distrito Federal, que mantiverem conv\'eanio com aquele Minist\'e9rio, sendo que: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso V }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 20}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.426, de 17/0 5/05, DOE de 18/05/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub inciso V do }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 20 pela Altera\'e7\'e3o n\'ba 59 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9209}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 04/11/04, DOE de 05/11/04):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub "V - nas sa\'eddas de semente gen\'e9tica, semente b\'e1sica, s emente certificada de primeira gera\'e7\'e3o \'96 C1, semente certificada de seg unda gera\'e7 \'e3o \'96 C2, destinadas \'e0 semeadura, desde que produzidas sob controle de e ntidades certificadoras ou fiscalizadoras, bem como as importadas, atendidas as disposi\'e7\'f5es da Lei n\'ba 10.711, de 05 de agosto de 2003, regulamentada pe lo Decreto n \'ba 5.153, de 23 de julho de 2004, e as exig\'eancias estabelecidas pelos \'f3r g\'e3os do Minist\'e9rio da Agricultura, Pecu\'e1ria e Abastecimento ou por outr os \'f3rg\'e3os e entidades da administra\'e7\'e3o Federal, dos Estados e do Dis trito Federal, que mantiverem conv\'eanio com aquele Minist\'e9rio, sendo que:"\line \line }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\ 'e3o origin\'e1ria, efeitos at\'e9 04/11/04:\line }{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub V -}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub nas sa\'eddas de sementes certificadas ou fiscalizadas destinadas \' e0 semeadura, desde que produzidas sob controle de entidades certificadoras ou f iscalizadoras, bem como as importadas, atendidas as disposi\'e7\'f5es da Lei n\' ba 6.507, de 1 9 de dezembro de 1977, regulamentada pelo Decreto n\'ba 81.771, de 07 de junho d e 1978, e as exig\'eancias estabelecidas pelos \'f3rg\'e3os do Minist\'e9rio da Agricultura e da Reforma Agr\'e1ria ou por outros \'f3rg\'e3os e entidades da ad

ministra\'e7 \'e3o federal ou estadual que mantiverem conv\'eanio com aquele Minist\'e9rio, s endo que o benef\'edcio n\'e3o se aplicar\'e1 se a semente n\'e3o satisfizer aos padr\'f5es estabelecidos para a unidade federada de destino pelo \'f3rg\'e3o co mpetente, ou, ainda que atendendo \'e0queles padr\'f5es, se tiver a semente outro destino que n\'e3o seja a semeadura;}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub " \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub as sementes poder\'e3o ser comercializadas com a denomina\'e7 \'e3o \'93fiscalizadas\'94 pelo per\'edodo de dois anos, contado de 06 de agosto de 2003, data da publica\'e7\'e3o da Lei n\'ba 10.711, de 2003; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o beneficio fiscal estende-se \'e0 sa\'edda inte rna do campo d e produ\'e7\'e3o de sementes cujo destinat\'e1rio seja beneficiador inscrito no Minist\'e9rio da Agricultura, Pecu\'e1ria e Abastecimento ou em \'f3rg\'e3o por ele delegado, desde que: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b", do inciso V do }{\b\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 20 foi dada pela Altera\'e 7\'e3o n\'ba 64 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub (Decreto n\'ba 9513, de 10/08/05, DOE de 11/08/05).\line \line }{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior da da a }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a l\'ednea "b", do inciso V do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub do art. 20}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub pel a Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/05}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) o beneficio fiscal es tende-se \'e0 sa\'edda interna do campo de produ\'e7\'e3o de sementes destinadas a beneficiamento em usina de beneficiamento de sementes do pr\'f3prio produtor ou usina inscr ita na Secretaria de Agricultura, Irriga\'e7\'e3o e Reforma Agr\'e1ria - SEAGRI e no Minist\'e9rio da Agricultura, Pecu\'e1ria e Abastecimento, desde que:\line 1 - o campo de produ\'e7\'e3o seja registrado na Secretaria de Agricultura dos E stados ou do D istrito Federal, ou \'f3rg\'e3o equivalente;\line 2 - a produ\'e7\'e3o de cada c ampo n\'e3o exceda \'e0 quantidade estimada pela Secretaria de Agricultura, deve ndo esta manter a estimativa \'e0 disposi\'e7\'e3o do Fisco pelo prazo de cinco anos;\line 3 a semente satisfa\'e7a o padr\'e3o estabelecido no Estado da Bahia pelo \'f3rg\ 'e3o competente;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 17/05/05:\lin

e }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) o beneficio f iscal estende-se \'e0 sa\'edda interna do campo de produ\'e7\'e3o de sementes de stinadas a beneficiamento em Usina de Beneficiamento de Sementes, registrada na Secretaria de Agricultura ou \'f3rg\'e3o equivalente dos Estados e do Distrito Federal e no Mi nist\'e9rio da Agricultura, Pecu\'e1ria e Abastecimento, desde que:" \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub o campo de produ\'e7\'e3o seja inscrito no Mini st\'e9rio da A gricultura, Pecu\'e1ria e Abastecimento ou por \'f3rg\'e3o por ele delegado; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub a produ\'e7\'e3o de cada campo n\'e3o exceda \' e0 quantidade estimada, por ocasi\'e3o da aprova\'e7\'e3o de sua inscri\'e7\'e3o, pelo Minist\ 'e9rio da Agricultura, Pecu\'e1ria e Abastecimento ou por \'f3rg\'e3o por ele de legado, devendo este manter a estimativa \'e0 disposi\'e7\'e3o do Fisco pelo pra zo de cinco an os; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub a semente satisfa\'e7a o padr\'e3o estabelecido pelo Minist \'e9rio da Agricultura, Pecu\'e1ria e Abastecimento; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 20, VI}{\*\bkmkend 20, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI -}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas dos seguintes produtos, quando destinados \'e0 alimenta\'e7\'e3o animal ou ao emprego na fabri ca\'e7\'e3o de ra\'e7\'e3o animal: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, VI, a}{\*\bkmkend 20, VI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub so rgo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, VI, b}{\*\bkmkend 20, VI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa l mineralizado ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, VI, c}{\*\bkmkend 20, VI, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub fa rinhas de peix e, de ostra, de carne, de osso, de pena, de sangue e de v\'edsceras; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, VI, d}{\*\bkmkend 20, VI, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ca lc\'e1rio calc \'edtico; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, VI, e}{\*\bkmkend 20, VI, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ca ro\'e7o de alg od\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, VI, f}{\*\bkmkend 20, VI, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub fa

relos e tortas de algod\'e3o, de baba\'e7u, de cacau, de amendoim, de linha\'e7a, de mamona, d e milho e de trigo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, VI, g}{\*\bkmkend 20, VI, g}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub g) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub fa relos de arroz , de girassol, de gl\'faten de milho, de g\'e9rmen de milho desengordurado, de q uirera de milho, de casca e de semente de uva, e de polpa c\'edtrica; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "g", do inciso VI do art. 20 foi dada pela Altera \'e7\'e3o n\'ba 39 (Decreto n\'ba 8435, de 03/02/03, DOE de 04/02/03), efeitos a partir de 01/01/03.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "g", do inciso VI do art. 20 pela Altera\'e7\'e3o n\'ba 16 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub Decreto n\'ba 7759 de 23/02/00, DOE de 24/02/00}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos d e 01/01/00 a 3 1/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "g) farelos de arroz, de girassol, de gl\'faten de milho, de casca e de semente de uva, e de polpa c\'edtrica (Conv. ICMS 97/99);"\line \line }{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 20, VI, g}{\*\bkmkend 20, VI, g}g) farelos de arroz, de gl\'faten de milho, de casca e de semente de uva, e de polpa c\'edtrica;}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub " \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, VI, h}{\*\bkmkend 20, VI, h}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub h) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub gl \'faten de mil ho; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, VI, i}{\*\bkmkend 20, VI, i}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub i) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub fe no; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, VI, j}{\*\bkmkend 20, VI, j}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub j) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ou tros res\'eddu os industriais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub k) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub alho em p\'f3 (Conv. ICMS 40/98); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "l" foi acrescentada ao inciso VI do art. 20 pela Altera \'e7\'e3o n\'ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/98)}{\b\i0\ul0\ strike0\v0

\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 14/07/ 98, tendo sido renumerada para al\'ednea "k" pela }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 122 (Decreto n \'ba 11656, de 11/08/09, DOE de 12/08/09), efeitos a partir de 12/08/09. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub l) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub \'f3leos de aves; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'edena "l" foi acrescentada ao inciso VI do }{\b\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 20 }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 122 (Decreto n\'ba 11656, de 11/08/09, DOE de 12/08/09), efeitos a partir de 01/08/ 09. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 20, VII}{\*\bkmkend 20, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'ed das de esterco animal; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 20, VIII}{\*\bkmkend 20, VIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\ 'eddas de muda s de plantas; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 20, IX}{\*\bkmkend 20, IX}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de embri\'f5e s, s\'eamen congelado ou resfriado, exceto os de bovino, ovos f\'e9rteis, aves d e um dia, exceto as ornamentais, girinos e alevinos (}{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Convs. ICMS}{\b0\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 100/97, 08/00 e 89/01); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso IX do art. 20 foi dada pela Altera\'e7\'e 3o n\'ba }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 28, (Decre to n\'ba 8066, de 21/11/01, DOE de 22/11/01).\line \line }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a o inciso IX do art. 20 pela Altera\'e7\'e3o n\'ba 17 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/ 00)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , e feitos a parti r de 24/04/00.\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "IX - nas sa\'eddas de embri\'f5es, s\'eamen congelado ou resfriad o, exceto os de bovino, ovos f\'e9rteis, pintos e marrecos de um dia, gerinos e alevinos (Conv . ICMS 100/97 e 08/00);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0

\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 20, IX} {\*\bkmkend 20, IX}IX -}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub nas sa\'eddas de embri\'f5es, s\'eamen congelado ou resfriado, ovos f\'e9rteis, giri nos, alevinos e pintos-de-um-dia"; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 20, X}{\*\bkmkend 20, X}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de enzimas prepa radas para decomposi\'e7\'e3o de mat\'e9ria org\'e2nica animal - NBM/SH 3507.90. 4; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 20, XI}{\*\bkmkend 20, XI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas dos seguintes produtos: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, XI, a}{\*\bkmkend 20, XI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub mi lho e milheto, quando destinados a produtor, a cooperativa de produtores, a ind\'fastria de ra \'e7\'e3o animal ou a \'f3rg\'e3o oficial de fomento e desenvolvimento agropecu\ 'e1rio vinculado ao Estado; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\ nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub A reda\'e7\'e3o atual da al\'ednea "a", do inciso XI do art. 20 foi dada p ela Altera\'e7 \'e3o n\'ba 43 (Decreto n\'ba 8606, de 13/08/03, DOE de 14/08/03).\line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o origin\'e1ria, efeitos at\'e9 13/08/03:\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "a) milho, quando destinado a produtor, coop erativa de produtores, ind\'fastria de ra\'e7\'e3o animal ou \'f3rg\'e3o oficial de fomento e desenvolvimento agropecu\'e1rio vinculado ao Estado;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, XI, b}{\*\bkmkend 20, XI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub fa relos e tortas de soja e de canola, farelos de suas cascas e sojas desativadas e seus farelos, quando destinados \'e0 alimenta\'e7\'e3o animal ou ao emprego na fabrica\'e7\'e 3o de ra\'e7\'e3o animal; \par }\pard \par \pard \s23 \qj\sa360\brdrl\brdrs\brdrw30\brsp0\brdrcf3\brdrt\brdrs\brdrw30\ brsp0\brdrcf3\brdrr\brdrs\brdrw30\brsp0\brdrcf3\brdrb\brdrs\brdrw30\brsp0\brdrcf 3\shading10000\cfpat4 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf6\cb4 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\cb4\nosupersub A reda\'e7\'e3o da al\'ednea "b" do inciso XI do }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\cb4\nosupersub art. 20}{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\cb4\nosupersub passar\'e1 a vigorar co m a reda\'e7\'e3o a seguir, por for\'e7a da Altera\'e7\'e3o n\'ba 147 (Decreto n \'ba 13165, de 11/08/11, DOE de 12/08/11), efeitos a partir de 01/10/11:\line }{

\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\cb4\nosupersub "b) farelos e tortas de soja e de canola, cascas e farelos de cascas de soja e de canola, soj as desativadas e seus farelos, quando destinados \'e0 alimenta\'e7\'e3o animal o u ao emprego n a fabrica\'e7\'e3o de ra\'e7\'e3o animal;" \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b", do inciso XI do}{\b\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 20 foi dada pela Al tera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).\line \line Reda\'e7\'e3o anterior da}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub da \'e0 al\'ednea "b", do inciso XI do }{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub art. 20 pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 28, (Decreto n\'ba 80 66, de 21/11/01, DOE de 22/11/01),}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub efeitos de 22/10/01 a 18/01/06:\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub b) farelos e tortas de soja e de cano la e farelos d e suas cascas, quando destinados \'e0 alimenta\'e7\'e3o animal ou ao emprego na fabrica\'e7\'e3o de ra\'e7\'e3o animal (Conv. ICMS 89/01);"\line \line }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o o rigin\'e1ria, efeitos at\'e9 21/10/01:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub "b) farelos e tortas de soja e de canola, quando destina dos \'e0 alimenta\'e7\'e3o animal ou ao emprego na fabrica\'e7\'e3o de ra\'e7\'e 3o animal;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, XI, c}{\*\bkmkend 20, XI, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub am \'f4nia, ur \'e9ia, sulfato de am\'f4nio, nitrato de am\'f4nio, nitroc\'e1lcio, MAP (mono-am \'f4nio fostato), DAP (di-am\'f4nio fosfato), cloreto de pot\'e1ssio, adubos sim ples ou compostos, fertilizantes e DL metionina e seus an\'e1logos, quando produ zidos para uso na agricultura e na pecu\'e1ria, vedada a aplica\'e7\'e3o do benef\'edcio quand o dada ao produto destina\'e7\'e3o diversa. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 20, XI, d}{\*\bkmkend 20, XI, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub av eia e farelo d e aveia, destinados \'e0 alimenta\'e7\'e3o animal ou ao emprego na fabrica\'e7\' e3o de ra\'e7\'e3o animal. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "d" foi acrescentada ao inciso XI do }{\b\i\ul0\strike0\

v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 20 pela Altera\'e7\'e3o n\' ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 20, XII}{\*\bkmkend 20, XII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII -}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub gipsita br itada destinad a ao uso na agropecu\'e1ria ou \'e0 fabrica\'e7\'e3o de sal mineralizado. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XII foi acrescentado ao art. 20 pela Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub De creto n\'ba 83 75, de 22/11/02, DOE de 23 e 24/11/02),}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 14/10/02. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 20, XIII}{\*\bkmkend 20, XIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub casca d e coco tritura da para uso na agricultura. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso XIII foi acrescentado ao art. 20 pela Altera\'e7\'e3o n\'ba 41 ( Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03), efeitos a partir de 01/05/03. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 20, XIV}{\*\bkmkend 20, XIV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIV -}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub vermiculit a para uso com o condicionador e ativador de solo (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS{\*\bkmkstart _Hlt481985575}{\*\bkmkend _Hlt481985575}}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 93/ 03). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XIV foi acrescentado ao art. 20 pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03), efeitos a partir de 03/11 /03. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub Extrato Pirolenhoso Decantado, Piro Alho, Sil\'edcio L\'edquido Pir o Alho e Bio Bire Plus, para uso na agropecu\'e1ria. (Conv. ICMS 156/08). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub O inciso XV foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 20 pela Altera\'e7\'e3o n\'ba 112 (Decreto n\'ba 11.396, de 30/12/08, DOE de 31/12/08), efeitos a partir de 31/12/08. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub \'f3leo, extrato seco e torta de Nim (}{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Azadirachta indica) \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XVI foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 20 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 122 (Decreto n\'ba 11656 , de 11/08/09, DOE de 12/08/09), efeitos a partir de 01/08/09. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub condicionadores de solo e substratos para plantas, desde que os p rodutos estejam registrados no \'f3rg\'e3o competente do Minist\'e9rio da Agricu ltura, Pecu\'e1ria e Abastecimento, e que o n\'famero do registro seja indicado no documento fiscal. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XVII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 20 pela Altera\'e7\'e3o n\'ba 143 }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 1255 1, de 20/01/11, DOE de 21/01/11), efeitos a partir de 01/03/11. \par }\pard \par \pard \s23 \qj\sa360\brdrl\brdrs\brdrw30\brsp0\brdrcf3\brdrt\brdrs\brdrw30\ brsp0\brdrcf3\brdrr\brdrs\brdrw30\brsp0\brdrcf3\brdrb\brdrs\brdrw30\brsp0\brdrcf 3\shading10000\cfpat4 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf6\cb4 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\cb4\nosupersub O inciso XVIII, acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\cb4\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\cb4\nosupersub do art. 20, vigorar\'e1 com a reda\'e7 \'e3o a seguir, por for\'e7a da Altera\'e7\'e3o n\'ba 147 (Decreto n\'ba 13165, de 11/08/11, DOE de 12/08/11), efeitos a partir de 01/10/11:\line }{\b0\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\cb4\nosupersub "}{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\cb4\nosupersub XVIII - torta de filtro e baga\'e7o de cana, cascas e serragem de pinus e eucalipto, turfa, torta de olea ginosas, res \'edduo da ind\'fastria de celulose (dregs e grits), ossos de bovino autoclavado , borra de carna\'faba, cinzas, res\'edduos agroindustriais org\'e2nicos, destin ados para uso exclusivo como mat\'e9ria prima na fabrica\'e7\'e3o de insumos par a a agricultur

a." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 20, 1o}{\*\bkmkend 20, 1o}{ \b\fs24 \'a7 1\'ba}{\b0\fs24 }{\b0 Salvo disposi\'e7\'e3o em contr\'e1rio, o be nef\'edcio fiscal de que cuida este artigo alcan\'e7ar\'e1 toda a etapa de circu la\'e7\'e3 o da mercadoria, desde a sua produ\'e7\'e3o at\'e9 a destina\'e7\'e3o final. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub A reda\'e7\'e3o atual do \'a7 1\'ba do art. 20 foi dada pela Altera\'e7\' e3o n\'ba 5 (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub , DOE de 04/03/98).\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 1\'ba Para efeito de frui\'e7\'e3o do benef\'edcio fiscal previsto neste artigo, o estabelecimento vendedor obrigase a deduzir do pre\'e7o da mercadoria o valor correspondente ao imposto dispens ado, demonstrando-se expressamente na Nota Fiscal a respectiva dedu\'e7\'e3o (Co nv. ICMS 144/9 2)." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 20, 2o}{\*\bkmkend 20, 2o}{ \b\fs24 \'a7 2\'ba }{\b0 N\'e3o se aplica o benef\'edcio fiscal no caso de opera \'e7\'e3o que n\'e3o preencha os requisitos previstos ou que d\'ea ao produto de stina\'e7 \'e3o diversa da prevista como condi\'e7\'e3o para gozo do benef\'edcio, caso em que o pagamento do imposto caber\'e1 ao contribuinte em cujo estabelecimento se verificar a sa\'edda. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 2\'ba do art. 20 foi dada pela Altera\'e7\' e3o n\'ba 5 (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub , DOE de 04/03/98).\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 2\'ba O disposto no p ar\'e1grafo an terior n\'e3o se aplica nas opera\'e7\'f5es com milho, quando o imposto for pago com base em pauta fiscal ou em pre\'e7o fixado pela autoridade federal competen te em atendimento \'e0 pol\'edtica de pre\'e7os m\'ednimos." \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O VIII\line Da Isen\'e7\'e3o das Oper a\'e7\'f5es com Combust\'edveis e Lubrificantes \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 21}{\*\bkmkend 21}{\b Art. 21. }{ \b0 S\'e3o isentas do ICMS as opera\'e7\'f5es com combust\'edveis e lubrificante s: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 21, I}{\*\bkmkend 21, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul

0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de combust\'edve is e lubrificantes para o abastecimento de embarca\'e7\'f5es e aeronaves naciona is com destino ao exterior (Conv. ICM 37/89 e Convs. ICMS 06/89, 25/89, 84/90, 8 0/91, 148/92 e 151/94); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 21, II}{\*\bkmkend 21, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/ 12, nas sa\'ed das de \'f3leo lubrificante usado ou contaminado, coletados por estabelecimento coletor cadastrado e autorizado pela Ag\'eancia Nacional de Petr\'f3leo (ANP), c om destino a estabelecimento re-refinador ou coletor-revendedor, devendo o tr\'e 2nsito dessas mercadorias at\'e9 o estabelecimento destinat\'e1rio ser acompanhado (}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Convs. ICMS}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 03/90 e 38/00): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o da parte inicial do inciso II do}{\b\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 21 foi modificada pelas Altera\'e7\ 'f5es n\'bas 41, 63, 96, 99, 102, 105, 112, 122, 130 e 132 (Decretos n\'bas 8511 /03, 9426/05, 10654/07, 10840/08, 11089/08, 11167/08, 11396/08, 11656/09, 11923/10 e 11982/10 ), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edc io.\line \line Reda\'e7\'e3o anterior dada a parte inicial do inciso II do}{\b\i \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 21 pela Altera\' e7\'e3o n\'bas 24 (Decreto n\'ba 7955/01), para excluir os Conv. ICM 37/89 e Con vs. ICMS 25/89 , 29/89, 118/89, 96/90, 80/91, 151/94, 76/95, 121/97, 23/98, 05/99 e 10/01.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da parte inicial do inciso II do }{\b\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 21 foi modificada pelas Altera\'e7\'f5es n \'bas 5, 7, 12 e 19 (Decretos n\'bas }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub 7244}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub , 7365/98, 7675/99 e 7955/01), respectivamente, para prorroga \'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II -}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub at\'e9 31/12/97, nas sa\'eddas de \'f3leo lubrificante usado ou contaminado, para estabelecimento rerefinador ou coletor-revendedor autorizado pelo Departamento Nacional de Combust \'edveis }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs18\cf0\nosupers ub (DNC)}{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , sendo que o tr\'e2nsito destas mercadorias at\'e9 o estabelecimento destinat\'e1rio dever \'e1 ser acompanhado por Nota Fiscal emitida por este, como opera\'e7\'e3o de en

trada, dispens ando o estabelecimento remetente da emiss\'e3o de documento fiscal }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Conv. ICM 37/89 e Convs. ICMS 25/89, 29/89, 118/89, 3/90, 96/90, 80/91, 151/94, 76/95)}{\b0\i\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub por Nota Fiscal modelo 1 ou 1-A, relativa \'e0 e ntrada, dispen sado o estabelecimento remetente da emiss\'e3o de documento fiscal; ou \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24 \cf0\nosupersub por Certificado de Coleta de \'d3leo Usado emitido pelo coletor, observadas as disposi\'e7\'f5es do }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub Conv\'eanio ICMS}{\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub 38/00; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "b", do inciso II do art. 21 foi dada pela altera \'e7\'e3o n\'ba 20 (Decreto n\'ba 7867 de 01/11/00, DOE de 02/11/00).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\ 'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub "b) por Certificado de Coleta de \'d3leo emitido pelo coletor, obser vadas as disposi\'e7\'f5es do Conv\'eanio ICMS 38/00;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 21, III}{\*\bkmkend 21, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - revog ado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso III do art. 21 foi revogado pela Altera\'e7\'e3o n\'ba 11 ( }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decret o n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub ), efeitos a partir de 01/02/99.\line \line }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin \'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\b kmkstart 21, III}{\*\bkmkend 21, III}III - nas entradas de \'e1lco}{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ol et\'edlico hidrat ado combust \'edvel importado do exterior e nas sa\'eddas internas e interestaduais do refer ido produto efetuadas por usina, destinaria ou importador com destino a distribu idora de combust\'edveis, nos termos do \'a7 1\'ba do art. 515, no per\'edodo e atendidas as c ondi\'e7\'f5es do seu \'a7 2\'ba;". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 21, IV}{\*\bkmkend 21, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - revogado

\par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso IV do art. 21 foi revogado pelo Decreto n\'ba 11070, de 27/ 05/08, DOE de 28/05/08.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso IV do a rt. 21 pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99 }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos at\'e9 27/05/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub "IV - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub nas sa\'eddas efetuadas por distribuidora de combust\'edveis, como tal definida pela Ag\'eancia Nacional de Petr\'f3leo (ANP), e desde que devidamente credenciada p or ato do }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Diretor de Administra\'e7\'e3o Tribut\'e1ria da regi\'e3o do domic\'edlio fiscal do contri buinte}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , para o fornecimento de \'f3leo diesel a ser consumido por embarca\'e7\'f5es pe squeiras nacio nais que estejam registradas no \'f3rg\'e3o controlador ou respons\'e1vel pelo s etor, sendo que a frui\'e7\'e3o deste benef\'edcio fica condicionada a que (Conv . ICMS 58/96 e Protoc. ICMS 08/96):\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso IV do art. 21 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub pela Altera\'e7\'e3o n\'ba 7 (Decreto n\'ba 7365, de 01/07/98, DO E de 02/07/98) :\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub IV - nas sa\'eddas efetuadas por distribuidora de combust\'edveis, como tal definid a pela Ag\'ean cia Nacional de Petr\'f3leo (ANP), e desde que devidamente credenciada por ato d o Diretor do Departamento de Administra\'e7\'e3o Tribut\'e1ria (DAT) da Secretar ia da Fazenda, para o fornecimento de \'f3leo diesel a ser consumido por embarca \'e7\'f5es pes queiras nacionais que estejam registradas no \'f3rg\'e3o controlador ou respons\ 'e1vel pelo setor, sendo que a frui\'e7\'e3o deste benef\'edcio fica condicionad a a que (Conv. ICMS 58/96 e Protoc. ICMS 8/96):"\line \line }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - n as sa\'eddas efetuadas por distribuidora de combust\'edveis, como tal definida p ela Departamen to Nacional de Combust\'edveis (DNC), e desde que devidamente credenciada por at o do Diretor do Departamento de Administra\'e7\'e3o Tribut\'e1ria da Secretaria da Fazenda, para o fornecimento de \'f3leo diesel a ser consumido por embarca\'e 7\'f5es pesque iras nacionais que estejam registradas no \'f3rg\'e3o controlador ou respons\'e1 vel pelo setor, sendo que a frui\'e7\'e3o deste benef\'edcio fica condicionada a que (Conv. ICMS 58/96 e Protoc. ICMS 08/96):\line {\*\bkmkstart 21, IV, a}{\*\b kmkend 21, IV, a}a) a empresa distribuidora de combust\'edvel:\line {\*\bkmkstart 21, IV, a, 1}{\*\bkmkend 21, IV, a, 1}1 - possua registro no DNC, como distribuidora;\li ne {\*\bkmkstart 21, IV, a, 2}{\*\bkmkend 21, IV, a, 2}2 - tenha acesso direto a o suprimento e

fetuado pela refinaria, exclusivamente em base pr\'f3pria (Ponto \'93A\'94);\lin e {\*\bkmkstart 21, IV, a, 3}{\*\bkmkend 21, IV, a, 3}3 - esteja devidamente cre denciada na reparti\'e7\'e3o fazend\'e1ria do seu domic\'edlio fiscal;\line {\*\ bkmkstart 21, IV, b}{\*\bkmkend 21, IV, b}b) a embarca\'e7\'e3o pesqueira:\line {\*\bkmkstart 21, IV, b, 1}{\*\bkmkend 21, IV, b, 1}1 - possua os seguintes documentos, de em iss\'e3o da Capitania dos Portos:\line {\*\bkmkstart 21, IV, b, 1.1}{\*\bkmkend 21, IV, b, 1.1 }1.1 - Provis\'e3o de Registro ou T\'edtulo de Inscri\'e7\'e3o;\line {\*\bkmksta rt 21, IV, b, 1.2}{\*\bkmkend 21, IV, b, 1.2}1.2 - Certificado Anual de Regulari za\'e7\'e3o de Embarca\'e7\'e3o ou Termo de Vistoria Anual;\line {\*\bkmkstart 2 1, IV, b, 1.3} {\*\bkmkend 21, IV, b, 1.3}1.3 - Passe de Sa\'edda, com prazo de validade n\'e3o superior a 90 dias, emitido com base no Pedido de Despacho;\line {\*\bkmkstart 21, IV, b, 2}{\*\bkmkend 21, IV, b, 2}2 - possua o seu registro, bem como o do s eu propriet \'e1rio ou armador, atualizados no IBAMA;\line {\*\bkmkstart 21, IV, b, 3}{\*\bk mkend 21, IV, b, 3}3 - comprove a sua regularidade referente ao IPVA;\line {\*\b kmkstart 21, IV, c}{\*\bkmkend 21, IV, c}c) o adquirente comprove junto \'e0 dis tribuidora o c umprimento dos requisitos previstos na al\'ednea anterior, por interm\'e9dio das entidades representativas do setor }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub pesqueiro.}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub " \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 21, Pargrafo nico}{\*\bkmkend 21, Pargrafo nico}{\b Par\'e1grafo \'fanico.}{\b0 Relativamente ao benef\'edcio de que trata o inciso }{\ul\cf5 IV}{\b0 deste artigo: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 21, Pargrafo nico, I}{\*\bkmkend 2 1, Pargrafo nico, I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub as empresas envolvidas no fornecimento do \'f3leo diesel dever\'e3o elaborar, mensalmente, relat\'f3rio contendo, no m\'ednimo, as seguintes informa \'e7\'f5es, mantendo-o \'e0 disposi\'e7\'e3o do fisco: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 21, Pargrafo nico, I, a}{\* \bkmkend 21, Pargrafo nico, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24 \cf0\nosupersub a identifica\'e7\'e3o do destinat\'e1rio; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 21, Pargrafo nico, I, b}{\* \bkmkend 21, Pargrafo nico, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24 \cf0\nosupersub o n\'famero e a data da Nota Fiscal; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 21, Pargrafo nico, II}{\*\bkmkend 21, Pargrafo nico, II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0 \nosupersub a efic\'e1cia desta isen\'e7\'e3o depender\'e1, no m\'ednimo, da obs erv\'e2ncia de uma das seguintes condi\'e7\'f5es: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II do par\'e1grafo \'fanico do art. 21 foi dada pela Altera\'e7\'e3o n\'ba 12 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line

}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o origin \'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "{\*\bkmkstart 21, Pargrafo nico, II}{\*\bkmkend 21, Pargrafo nico, II}}{\b 0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - a efi c\'e1c ia desta isen\'e7\'e3o depender\'e1 do recebimento, pela Bahia, dos dados requer idos na cl\'e1usula terceira do Protocolo ICMS, a serem fornecidos pela COTEPE/I CMS, anualmente, at\'e9 o dia 30 de novembro.}{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 21, Pargrafo nico, II, a}{\ *\bkmkend 21, Pargrafo nico, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0 \fs24\cf0\nosupersub do recebimento, pela Bahia, dos dados requeridos na cl\'e1 usula terceira do }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub Protocolo ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0 \nosupersub 8/96, a serem fornecidos pela COTEPE/ ICMS, anualmente, at\'e9 o di a 30 de novembro; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 21, Pargrafo nico, II, b}{\ *\bkmkend 21, Pargrafo nico, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0 \fs24\cf0\nosupersub da publica\'e7\'e3o no Di\'e1rio Oficial da Uni\'e3o pelo Minist\'e9rio da Agricultura e do Abastecimento, anualmente, at\'e9 15 de dezemb ro, da cota de \'f3leo diesel que couber ao benefici\'e1rio, na forma disposta n o Decreto Fede ral n.\'ba 2.302, de 14 de agosto de 1997 e na Portaria n.\'ba 457, de 12 de nov embro de 1997, do Ministro da Agricultura e do Abastecimento. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O IX\line Da Isen\'e7\'e3o das Opera\ 'e7\'f5es Realizadas por Concession\'e1rias de Energia El\'e9trica \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 22}{\*\bkmkend 22}{\b Art. 22. }{ \b0 S\'e3o isentas do ICMS as opera\'e7\'f5es com energia el\'e9trica, bem como as movimenta\'e7\'f5es de bens do ativo de concession\'e1rias de energia el\'e9t rica: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 22, I}{\*\bkmkend 22, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nos fornecimento s de energia e l\'e9trica para consumo residencial, at\'e9 a faixa de consumo que n\'e3o ultrap asse a 200 quilowatts/hora mensais, quando gerada por fonte termoel\'e9trica em sistema isolado (Convs. ICMS 20/89, 122/93 e 151/94); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 22, II}{\*\bkmkend 22, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nos fornecime ntos de energi a el\'e9trica para consumo em estabelecimento de produtor rural (Conv. ICM 13/89 e Convs. ICMS 19/89 e 76/91): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 22, II, a}{\*\bkmkend 22, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub so bre o consumo total da energia destinada a irriga\'e7\'e3o, com a condi\'e7\'e3o de que os pro dutores rurais que utilizarem energia el\'e9trica para irriga\'e7\'e3o se recada strem junto \'e0 empresa fornecedora de eletricidade, declarando a destina\'e7\' e3o da energia el\'e9trica a ser consumida como sendo para fins de irriga\'e7\'e3o; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\

brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "a" foi dada pela Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Decreto n \'ba 6903, de 16/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub , DOE de 17/10/97), para deixar de referir-se \'e0 COELBA, passa ndo a mencionar \'93empresa fornecedora de eletricidade\'94. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 22, II, b}{\*\bkmkend 22, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at \'e9 100 kwh, quando destinada a outros fins; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 22, III}{\*\bkmkend 22, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir d e 01/01/96, no s fornecimentos, no territ\'f3rio estadual, de energia el\'e9trica destinada a c onsumo por \'f3rg\'e3os da administra\'e7\'e3o p\'fablica estadual direta e suas funda\'e7\'f5es e autarquias mantidas pelo poder p\'fablico e regidas por norma s de Direito P \'fablico, devendo o benef\'edcio ser transferido aos benefici\'e1rios, mediante a redu\'e7\'e3o do valor da opera\'e7\'e3o, na quantia correspondente ao impost o dispensado (Convs. ICMS 23/92, 42/94 e 107/95); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 22, IV}{\*\bkmkend 22, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de bens desti nados a utiliza\'e7\'e3o ou a guarda em outro estabelecimento da mesma empresa, quando efetuadas por estabelecimento de empresa concession\'e1ria de servi\'e7o p\'fablico de energia el\'e9trica (Conv. AE 5/72 e Convs. ICMS 33/90, 100/90, 80 /91 e 151/94). \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub nos fornecimentos de energia el\'e9trica a consumidore s enquadrados na \'93subclasse Residencial Baixa Renda\'94 de acordo com as condi\'e7\'f5es fi xadas em Resolu\'e7\'e3o da Ag\'eancia Nacional de Energia El\'e9trica - ANEEL, relativos \'e0 parcela da subven\'e7\'e3o de tarifa de energia el\'e9trica, esta belecida pela Lei n\'ba 10.604, de 17 de dezembro de 2002; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\ nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub O inciso V foi acrescentado ao art. 22 pela Altera\'e7\'e3o n\'ba 60 (Decr eto n\'ba 9281 , de 21/12/04, DOE de 22/12/04). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 22, VI}{\*\bkmkend 22, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI -}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas internas de g eladeira efetuadas pela Companhia de Eletricidade do Estado da Bahia \'96 COELBA , no \'e2mbito do projeto \'93Geladeiras para Popula\'e7\'e3o de Baixa Renda na Bahia\'94 e do \'93Programa de Venda Subsidiada de Refrigeradores para Comunidad es Populares

\'96 Baixa Renda\'94 (Conv. ICMS 45/06); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso VI do }{\b\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 22 foi dada pela Altera\'e7\'e3o n\'ba 124 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 11699, de 08/09/09. DOE de 09/09/09}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 09/09/09.\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3 o anterior dada ao inciso VI tendo sido acrescentado ao}{\b\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 22 pela Altera\'e7\'e3o n\'ba 80 (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10072}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 15/ 08/06, DOE de 16/08/06), efeitos de 31/07/06 a 08/09/09:\line }{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VI - }{\b0\i\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub nas sa\'eddas internas de geladeira , decorrentes de doa\'e7\'e3o efetuada pela Companhia de Eletricidade do Estado da Bahia - COELBA no \'e2mbito do projeto \'93Geladeiras para Popula\'e7\'e3o de Baixa Renda n a Bahia\'94 (Conv. ICMS 45/06);" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 22, VII}{\*\bkmkend 22, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no forneci mento, pela Co mpanhia de Eletricidade do Estado da Bahia \'96 COELBA, de energia el\'e9trica, para unidades consumidoras onde existam pessoas usu\'e1rias de equipamentos de a utonomia limitada, vitais \'e0 preserva\'e7\'e3o da vida humana e dependentes de energia el \'e9trica, desde que efetuem cadastro das unidades consumidoras na concession\'e 1ria, mediante (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0 \nosupersub 58/06): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso VII foi acrescentado ao}{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 22 pela Altera\'e7\'e3o n\'ba 80 (}{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10072 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 1 5/08/06, DOE d e 16/08/06), efeitos a partir de 31/07/06. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub solicita\'e7\'e3o por escrito, assinada pelo con sumidor benefi

ci\'e1rio do fornecimento ou por seu representante legal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub relat\'f3rio m\'e9dico comprobat\'f3rio, com ind ica\'e7\'e3o d a necessidade de uso do equipamento de preserva\'e7\'e3o da vida; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub termo de compromisso assinado pelo consumidor be nefici\'e1rio do fornecimento de energia, ou por seu representante legal, de que o equipamento el\'e9trico de uso essencial \'e0 preserva\'e7\'e3o da sua vida em domic\'edlio ser\'e1 utilizado apenas nessa finalidade. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub nos fornecimentos de energia el\'e9trica a consumid ores enquadrad os na \'93subclasse Residencial Baixa Renda\'94 de acordo com as condi\'e7\'f5es fixadas em Resolu\'e7\'e3o da Ag\'eancia Nacional de Energia El\'e9trica - ANEE L, at\'e9 a faixa de consumo de 50 kWh mensais, sem preju\'edzo do previsto no i nciso V deste artigo. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso VIII do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 22 foi dada pela Altera\'e7\'e3o n\' ba 119 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n\'ba 11523}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub , de 06/05/09, DOE de 07/05/09), efeitos a partir de 07/05/09.\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3 o anterior dada ao inciso VIII, tendo sido acrescentado ao}{\b\i\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 22 pela Altera\'e7\'e3o n\ 'ba 97 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n \'ba 10711}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub , de 18/12/07, DOE de 19/12/07), efeitos de 19/12/07 a 06/05/09:\line }{\b0\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VIII - nos fornecimentos de energia el\'e9trica a consumidores enquadrados na \'93subclasse Residencial B aixa Renda\'94 de acordo com as condi\'e7\'f5es fixadas em Resolu\'e7\'e3o da Ag \'eancia Nacional de Energia El\'e9trica - ANEEL, at\'e9 a faixa de consumo de 5 0 kWt/horas me nsais, sem preju\'edzo do previsto no inciso V deste artigo." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 22, pargrafo nico}{\*\bkmkend 22, pargrafo nico}{\b Par\'e1grafo \'fanico.} A isen\'e7\'e3o prevista no inciso II deste artigo fica condicionada a que a empresa fornecedora de energia el\'e9t rica r epasse ao produtor rural o respectivo benef\'edcio, mediante redu\'e7\'e3o do va lor da opera\'e7\'e3o ({\b0 Conv. ICMS} 08/98). \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad

0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O par\'e1grafo \'fanico do art. 22 foi acrescentado pela Altera\'e7\'e3o n\'ba 7 (Decre to n\'ba 7365, de 01/07/98, DOE de 02/07/98), efeitos a partir de 14/04/98. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O X\line Da Isen\'e7\'e3o das Opera\' e7\'f5es com Autom\'f3veis Destinados\line ao Transporte de Passageiros (T\'e1xi s) \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 23}{\*\bkmkend 23}{\b Art. 23. }{ S\'e3o isentas do ICMS as opera\'e7\'f5es de sa\'eddas internas e interestaduai s de autom\'f3veis novos destinados ao transporte de passageiros na categoria de aluguel (t \'e1xi), com motor de cilindrada n\'e3o superior a dois mil cent\'edmetros c\'fa bicos (2.0l), realizadas pelos estabelecimentos fabricantes ou por seus revended ores autorizados (Convs. ICMS 38/01): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do art. 23 foi dada}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub 139 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12444, de 26/10/10. DOE de 27/1 0/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub )} {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a parti r de 01/12/10.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial d}{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o }{\b\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 23, tendo sido }{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub revigorada pela Altera\'e7\' e3o n\'ba 26 (Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01), efeitos de 09/08/01 a 30/11/10:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub "A}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub rt. 23. S\'e3o isentas do ICMS as opera\'e7\'f5es de sa\'eddas internas e interestaduais de autom\'f3veis novos destinados ao transporte de passageiros na categoria d e aluguel (t\'e1xi), com motor at\'e9 127 HP de pot\'eancia bruta (SAE), realiza das pelos estabelecimentos fabricantes ou por seus revendedores autorizados (Con vs. ICMS 38/01):}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub " \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub O os incisos I e II foram acrescentados ao }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 23 pela Altera\'e7\'e3o n\'ba 26 (Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01), efeitos a partir de 09/08/01.\l ine \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Reda\'e7

\'e3o anterior dada ao art. 23 pela Altera\'e7\'e3o n\'ba 7 (Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/98):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 23}{\*\bkmkend 23}}{\b0\i\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 23. De 16/06/97 at\'e9 30/04/9 9, s\'e3o isentas do ICMS as opera\'e7\'f5es de sa\'eddas internas de autom\'f3v eis destinados ao transporte de passageiros na categoria de aluguel (t\'e1xi), c om motor at \'e9 127 HP de pot\'eancia bruta (SAE), realizadas pelo estabelecimento concessi on\'e1rio (Convs. ICMS 83/97 e 23/98)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub ."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao art. 23 pela}{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\' ba 5 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98,}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub DOE de 04/03/98}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "Art. 23. }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub De 16/06/97}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub at\'e9 31/05/98, s\'e3o isentas do ICMS as opera\'e7\'f5es de sa\'e ddas internas de autom\'f3veis destinados ao transporte de passageiros na catego ria de aluguel (t\'e1xi), com motor at\'e9 127 HP de pot\'eancia bruta (SAE), re alizadas pelo estabelecimento concession\'e1rio (Conv. ICMS 83/97)."\line \line }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anteri or dada ao art. 23 pela }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Altera\'e7\'e3o n\'ba 3 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6523/97}{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "Art. 23. De 16/06/97 at\'e9 31/05/98, s\'e3 o isentas do ICMS as opera\'e7\'f5es de sa\'eddas internas de autom\'f3veis dest inados ao transporte de passageiros na categoria de aluguel (t\'e1xi), com motor at\'e9 127 HP de pot\'eancia bruta (SAE), realizadas pela respectiva ind\'fastria e pelo esta belecimento concession\'e1rio (Conv. ICMS 35/97)."\line \line }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1 ria:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 23 . S\'e3o isentas do ICMS as opera\'e7\'f5es com autom\'f3veis destinados ao tran sporte de passageiros na categoria de aluguel (t\'e1xi), com motor at\'e9 127 HP de pot\'eanci a bruta (SAE), realizadas pela respectiva ind\'fastria ou pelo estabelecimento c oncession\'e1rio (Conv. ICMS 40/95)."\line a) de 19/07/95 at\'e9 30/04/96, nas s a\'eddas de ve\'edculos afetuadas pelos estabelecimentos industriais (Conv. ICMS 116/95);\line b) de 19/07/95 at\'e9 31/05/96, nas sa\'eddas efetuadas pelos estabelecimentos r evendedores dos ve\'edculos recebidos com isen\'e7\'e3o de que cuida o inciso an terior (Conv. ICMS 116/95)." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub at\'e9 30/11/12, nas sa\'eddas efetuadas pelas montado ras; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\

brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I do }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 23 foi dada pelas Altera\'e7\'f5es n\'bas 81, 130 e 133 (Decretos n\'bas }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub 10.156/06, 11.923/10}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub e }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub 11996/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub ), respectivamente, para prorroga\'e7\'e3o }{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do prazo de vig\'eancia }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do benef\' edcio.\line \line Reda\'e7\'e3o anterior dada ao inciso I do}{\b\i\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 23 pela Altera\'e7\'e3o n\ 'ba 48 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n \'ba 8740, de 12/11/03, DOE de 13/11/03),}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 03/11/03 a 13/11/06:\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - at\'e9 3 0/11/2006, nas sa\'eddas efetuadas pelas montadoras;"\line \line }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inci so I do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 23 p ela Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02)}{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos de 14/1 0/02 a 02/11/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub "I - de 09/08/01 at\'e9 30/11/03, nas sa\'eddas efetuadas pelas montadoras;" \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada ao inciso I do }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 23, tendo sido foi revigorado pela Altera \'e7\'e3o n\'ba 26 (Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01), efei tos de 09/08/01 a 13/10/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub "I - de 09/08/01 at\'e9 30/11/02, nas sa\'eddas efetuadas pelas montadoras;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub at\'e9 31/12/12, nas sa\'eddas efetuadas pelas conces sion\'e1rias. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II do }{\b\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ex

pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 23 foi dada pelas Altera\'e7\'f5es n\'bas 81, 130 e 133/10 (Decretos n\'bas }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub 10.156/06, 11.923/10}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub e }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub 11996/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub ), respectivamente, para prorroga\'e7\'e3o }{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do prazo de vig\'eancia }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do benef\' edcio.\line \line Reda\'e7\'e3o anterior dada ao inciso II do}{\b\i\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 23 pela Altera\'e7\'e3o n\ 'ba 48 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n \'ba 8740, de 12/11/03, DOE de 13/11/03),}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 03/11/03 a 13/11/06:\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - at\'e9 31/12/2006, na s sa\'eddas efetuadas pelas concession\'e1rias."\line \line }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dad a do inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub cap ut}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 23 foi dada pela Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE d e 23 e 24/11/0 2),}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ef eitos de 14/10/02 a 02/11/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub "II - de 09/08/01 at\'e9 31/12/03, nas sa\'eddas e fetuadas pelas concession\'e1rias."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II do }{\b\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 23, tendo sido foi revigo rado pela Altera\'e7\'e3o n\'ba 26 (Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01), ef eitos de 09/08/01 a 13/10/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub "II - de 09/08/01 at\'e9 31/12/02, nas sa\'eddas ef etuadas pelas concession\'e1rias." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 23, 1o}{\*\bkmkend 23, 1o}{\b \fs24 \'a7 1\'ba}{\b0\fs24 }S\'f3 ser\'e3o admiss\'edveis os benef\'edcios se o s autom\'f3veis forem destinados a motoristas profissionais, desde que, cumulati va e compr ovadamente. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 1\'ba do art. 23 f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub oi revigorado pela Altera\'e7\'e3o n\'ba 26 (Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01), efeitos a partir de 09/08/01.\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3

o anterior dad a a al\'ednea "a", do \'a7 1\'ba do art. 23 pela }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 8 (}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7395 , de 03/08/98, DOE de 04/08/98)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub , efeitos de 14/07/98 a 08/08/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub "a}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ) exercesse, na data de 19/06/98, a atividade de condu tor aut\'f4nomo de passageiros, na categoria de aluguel (t\'e1xi), em ve\'edculo de sua propri edade (Conv. ICMS 39/98);".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "c", do inciso I, do \'a7 1\'ba, do art. 23 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03 /98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , D OE de 04/03/98):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub "{\*\bkmkstart 23, 1o, I, c}{\*\bkmkend 23, 1o, I, c}c) n\'e3o tenha a dquirido, nos \'faltimos 3 anos, ve\'edculo com isen\'e7\'e3o ou redu\'e7\'e3o d a base de c\'e1lculo do ICMS outorgada \'e0 categoria;}{\b0\i0\ul0\strike0\v0\ex pnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ".\line \line }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Anteriormente}{\b\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a al\'ednea "a", do inciso I, do \' a7 1\'ba, do art. 23 foi modificada pelas:\line }{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub - Altera\'e7\'e3o n\'ba 3 (}{\b0\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6523/97), para estabelecer a data de vig\'eancia at\'e9 23/05/97;\line }{\b0\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub - Altera\'e7\'e3o n\'ba 5 ( }{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 724 4/98), para estabelecer a data de vig\'eancia at\'e9 26/09/97;\line }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub - Altera\'e7\'e3 o n\'ba 8 (}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7395/98}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub )}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub , para es tabelecer a data de vig\'eancia at\'e9 19/06/98.\line \line }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dad a a al\'ednea "c" do inciso I e ao inciso III, ambos do \'a71\'ba do art. 23 pel a Altera\'e7 \'e3o n\'ba 3 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decreto n\'ba 6523/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub ):\line }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub (...) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub c) n\'e3o tenha adquirido, nos \'faltimos 3 anos, ve\'edculo com isen\'e 7\'e3o do ICMS outorgada \'e0 categoria;\line (...) {\*\bkmkstart 23, 1o, III}{\*\bkmkend 23, 1o , III}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub III - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub

o ve\'edcu lo seja novo e esteja beneficiado com isen\'e7\'e3o ou al\'edquota do IPI reduzi da a zero."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba S\'f3 ser\'e3o admiss\'edveis os benef\'edcios se os autom\'f3veis forem destinados a motoristas profissionais, desde que, cumulativa e comprovadamente, a crit\'e9rio da Secretaria da Fazenda: \line I - o ad quirente:\line a) exercesse, na data de 23/06/95, a atividade de condutor aut\'f 4nomo de passageiros, na categoria de aluguel (t\'e1xi), em ve\'edculo de sua pr opriedade;\line b) deva utilizar o ve\'edculo na atividade de condutor aut\'f4no mo de passagei ros, na categoria de aluguel (t\'e1xi);\line c) n\'e3o tenha adquirido, nos \'fa ltimos 3 anos, ve\'edculo com isen\'e7\'e3o do ICMS;\line II - o benef\'edcio co rrespondente seja transferido para o adquirente do ve\'edculo, mediante redu\'e7 \'e3o no seu p re\'e7o;\line III - o ve\'edculo seja novo e esteja beneficiado com isen\'e7\'e3 o ou al\'edquota reduzida a zero do IPI." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 23, 1o, I}{\*\bkmkend 23, 1o, I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I -}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o adqu irente: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 23, 1o, I, a}{\*\bkmkend 2 3, 1o, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub exer\'e7 a, h\'e1 pelo menos 1 (ano), a atividade de condutor aut\'f4nomo de passageiros, na categoria de aluguel (t\'e1xi), em ve\'edculo de sua propriedade; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "a", do inciso I, do \'a7 1\'ba d o art. 23 foi dada pela Altera\'e7\'e3o n\'ba 48 }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03) ,}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efei tos a partir de 03/11/03.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "a", do inciso I, d o \'a7 1\'ba do art. 23 p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 26 (Decreto n\'ba 8023, de 24/08/01 , DOE de 25 e 26/08/01), efeitos de 09/08/01 a 02/11/03:\line }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) exercesse, na data de 31/12/00, a atividade de condutor aut\'f4nomo de passageiros, na categoria de aluguel (t\'e1 xi), em ve\'ed culo de sua propriedade (Conv. ICMS 39/98);" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub deva utilizar o ve\'edculo na atividade de condu tor aut\'f4nom o de passageiros, na categoria de aluguel (t\'e1xi); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub n\'e3o tenha adquirido, nos \'faltimos dois anos , ve\'edculo c om isen\'e7\'e3o ou redu\'e7\'e3o da base de c\'e1lculo do ICMS outorgada \'e0 c

ategoria; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "c", do inciso I, do \'a7 1\'ba d o art. 23 foi dada pela Altera\'e7\'e3o n\'ba 80 (}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10072}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 15/08/06, DOE de 16/08/06) , efeitos a partir de 16/08/06.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 15/08/06:\li ne }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "c) n\'e3o tenha adquirido, nos \'faltimos tr\'eas anos, ve\'edculo com isen\'e7\'e 3o ou redu\'e7 \'e3o da base de c\'e1lculo do ICMS outorgada \'e0 categoria;}{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o benef\'edcio correspondente seja transferido para o adquirente do ve\'edculo, mediante redu\'e7\'e3o no seu pre\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub as respectivas opera\'e7\'f5es de sa\'edda sejam amp aradas por ise n\'e7\'e3o do Imposto sobre Produtos Industrializados - IPI, nos termos da legis la\'e7\'e3o federal vigente. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso III foi}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub acrescentado ao \'a7 1\'ba do art. 23 pela Altera\'e7\'e3o n\'ba 69 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 9651}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub , de 1 6/11/05, DOE de 17/11/05), efeitos a partir de 17/11/05. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba} As condi\'e7\'f5es previs tas no inciso I n\'e3o se aplicam nas hip\'f3teses das al\'edneas: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 2\'ba do art. 23 foi dada pela Altera\'e7\' e3o n\'ba 139 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decre to n\'ba 12444, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/12/10.\line \lin e }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao \'a7 2\'ba do art. 23 pela Altera\'e7\'e3o n\'ba 48 }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 8740,

de 12/11/03, DOE de 13/11/03),}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub efeitos de 03/11/03 a 30/11/10:\line }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba A condi\'e7\'e3o prevista na al\'ednea \'93c\'94 do inciso I n\'e3o se aplica nas hip\'f3teses em que ocorra a destrui\ 'e7\'e3o completa do ve\'edculo ou seu desaparecimento."\line \line }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ante rior dada ao \'a7 2\'ba do art. 23, tendo sido revigorado p}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 26 (Decreto n\ 'ba 8023, de 24/08/01, DOE de 25 e 26/08/01), efeitos de 09/08/01 a 02/11/03:\li ne }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba Ressa lvados os casos excepcionais em que ocorra a destrui\'e7\'e3o completa do ve\'ed culo ou o seu desaparecimento, o benef\'edcio previsto neste artigo somente pode r\'e1 ser util izado uma \'fanica vez."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos \'a7 2\'ba do art. 23 pela Altera\'e7\'e3o n\'ba 3 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub Decreto n\'ba 6523/97, de 11/07/87}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 12/07/97):\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba Ressa lvados os caso s excepcionais em que ocorra a destrui\'e7\'e3o completa do ve\'edculo ou o seu desaparecimento, o benef\'edcio previsto neste artigo somente poder\'e1 ser util izado uma \'fanica vez."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba Ressalvados os casos exc epcionais em que ocorra a destrui\'e7\'e3o completa do ve\'edculo ou o seu desap arecimento, o benef\'edcio somente poder\'e1 ser utilizado uma \'fanica vez." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub - \'93a\'94, nos casos de amplia\'e7\'e3o do n\'famero d e vagas de tax istas, nos limites estabelecidos em concorr\'eancia p\'fablica, do munic\'edpio interessado; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub - \'93c\'94, quando ocorra a destrui\'e7\'e3o completa do ve\'edculo ou seu desaparecimento. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba }O imposto incidir\'e1, no rmalmente, sobre quaisquer acess\'f3rios opcionais, que n\'e3o sejam equipamento s originais do ve\'edculo adquirido. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 3\'ba do art. 23 foi revigorado pela Altera\'e7\'e3o n\'ba 26 (Dec reto n\'ba 802 3, de 24/08/01, DOE de 25 e 26/08/01), efeitos a partir de 09/08/01.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada aos \'a7 3\'ba do art. 23 pela Altera\'e7\'e3o n\'ba 3 (}{ \b\i0\ul0

\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 652 3/97, de 11/07/87}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub , DOE de 12/07/97):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub \'a7 3\'ba O imposto incidir\'e1, normalmente, sobre quaisquer a cess\'f3rios opcionais, que n\'e3o sejam equipamentos originais do ve\'edculo ad quirido."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "\'a7 3\'ba O imposto incidir\'e1, normalmente, sobr e quaisquer ac ess\'f3rios opcionais, que n\'e3o sejam equipamentos originais do ve\'edculo adq uirido." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba }A aliena\'e7\'e3o do ve\' edculo adquirido com a isen\'e7\'e3o, quando efetuada a pessoa que n\'e3o satisf a\'e7a aos requisitos e \'e0s condi\'e7\'f5es estabelecidas no \'a7 1\'ba, sujei tar\'e1 o alie nante ao pagamento do tributo dispensado, corrigido monetariamente. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 4\'ba do art. 23 foi revigorado pela Altera\'e7\'e3o n\'ba 26 (Dec reto n\'ba 802 3, de 24/08/01, DOE de 25 e 26/08/01), efeitos a partir de 09/08/01.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada aos \'a7 4\'ba do art. 23 pela Altera\'e7\'e3o n\'ba 3 (}{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 652 3/97, de 11/07/87}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub , DOE de 12/07/97):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub \'a7 4\'ba}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs24\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub A aliena\'e7\'e3o do ve\'edculo adquirido com a isen\'e7\'e3o, quando efetuada a pessoa que n\'e3o satisfa\'e7a aos requisitos e \'e0s condi\'e7\'f5es estabelec idos no \'a7 1\'ba, sujeitar\'e1 o alienante ao pagamento do tributo dispensado, corrigido mon etariamente."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 4\'ba}{\b0\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub A aliena\'e7\'e3o do ve\'edculo adquirid o com a isen\'e7\'e3o, quando efetuada a pessoa que n\'e3o satisfa\'e7a aos requ isitos e \'e0s condi\'e7\'f5es estabelecidos no \'a7 1\'ba, sujeitar\'e1 o alienante ao pagame nto do tributo dispensado, corrigido monetariamente." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 5\'ba} Na hip\'f3tese de fraude, considerando-se como tal, tamb\'e9m, a n\'e3o-observ\'e2ncia do disposto no inc iso I do \'a7 1\'ba, o tributo, corrigido monetariamente, ser\'e1 exigido com mu lta e acr\'e9s cimos morat\'f3rios. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs

p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 5\'ba do art. 23 foi revigorado pela Altera\'e7\'e3o n\'ba 26 (Dec reto n\'ba 802 3, de 24/08/01, DOE de 25 e 26/08/01), efeitos a partir de 09/08/01.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada aos \'a7 5\'ba do art. 23 pela Altera\'e7\'e3o n\'ba 3 (}{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 652 3/97, de 11/07/87}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub , DOE de 12/07/97):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub \'a7 5\'ba}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs24\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Na hip\'f3tese de fraude, considerando-se como tal, tamb\'e9m, a n\'e3o-observ\' e2ncia do disposto no inciso I do \'a7 1\'ba, o tributo ser\'e1 exigido integral mente, com multa e acr\'e9scimos tribut\'e1rios."\line \line }{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 5 \'ba}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub } {\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Na hip\'f3tese de fraude, considerando-se como tal, tamb\'e9m, a n\'e3o-observ\'e2ncia do dispost o no inciso I do \'a7 1\'ba, o tributo ser\'e1 exigido integralmente, com multa e acr\'e9scimo s tribut\'e1rios." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 6\'ba }Para aquisi\'e7\'e3o de v e\'edculo com a isen\'e7\'e3o prevista neste artigo, o interessado dever\'e1 apr esentar requerimento instru\'eddo com os seguintes documentos: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 6\'ba }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 23}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 69 }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9 651}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 16/11/05, DO E de 17/11/05), efeitos a partir de 17/11/05.\line \line }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a o do inciso I, do \'a7 6\'ba do art. 23 pela Altera\'e7\'e3o n\'ba 29 (}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8087, de 27/12/ 01, DOE de 28/12/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ) , efeitos de 28/12/01 a 16/11/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub "I - obter declara\'e7\'e3o, em tr\'eas vias, p robat\'f3ria de que exerce atividade de condutor aut\'f4nomo de passageiros e j\ 'e1 a exercia na data prevista na al\'ednea "a" do inciso I do \'a7 1\'ba deste artigo, na cat egoria de autom\'f3vel de aluguel (t\'e1xi);"\line \line }{\b\i0\ul0\strike0\v0\

expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a os dispositivo s abaixo, do \'a7 6\'ba do art. 23 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 26 (Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub "Art. 23.\line \'a7 6\'ba Para aquisi\'e7\'e3o de ve\'edculo co m a isen\'e7\'e3o prevista neste artigo, dever\'e1, ainda, o interessado: (efeit os de 09/08/01 a \line I - obter declara\'e7\'e3o, em tr\'eas vias, probat\'f3ria de que exerc e atividade de condutor aut\'f4nomo de passageiros e j\'e1 a exercia na data de 31/12/01, na categoria de autom\'f3vel de aluguel (t\'e1xi); (efeitos de 09/08/0 1 a 27/12/01) \line II - entregar as tr\'eas vias da declara\'e7\'e3o referida no inciso anter ior ao revendedor autorizado, juntamente com o pedido do ve\'edculo. (efeitos at \'e9 11/05)"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao inciso I do \'a7 6\'ba pela Altera\'e 7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 04/03/98 a 08/08/01): \line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 23, 6o, I}{\*\bkmkend 23, 6o, I}}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs24\cf0\nosupersub I - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub obter declara\'e7\'e3o, em 3 vias, probat\'f3ria de que exerce atividade de condutor aut\'f4nomo de passageiros e j\'e1 a exercia na data de 26/09 /97, na categoria de autom\'f3vel de aluguel (t\'e1xi);"\line \line }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ante rior dada aos \'a7 6\'ba do art. 23 pela Altera\'e7\'e3o n\'ba 3 (}{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6523/97, de 11 /07/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 12/07/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub ): \line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 6\'ba}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Para aquisi\'e7\' e3o de ve\'edculo com a isen\'e7\'e3o prevista neste artigo, dever\'e1, ainda, o interessado: (efeitos de 12/07/97 a 24/08/01)\line I - obter declara\'e7\'e3o, em 3 vias, pro bat\'f3ria de que exerce atividade de condutor aut\'f4nomo de passageiros e j\'e 1 a exercia na data de 23/05/97, na categoria de autom\'f3vel de aluguel (t\'e1x i); (efeitos de 12/07/97 a 03/03/98)\line {\*\bkmkstart 23, 6o, II}{\*\bkmkend 23 , 6o, II}}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub II - }{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub entregar as 3 vias da declara\'e7\'e3o referida no inciso anterior ao concession\'e1rio a utorizado, jun tamente com o pedido do ve\'edculo. (efeitos de 12/07/97 a 24/08/01)"\line \lin e }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda \'e7\'e3o origin\'e1ria, efeitos at\'e9 11/07/97:\line }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 6\'ba}{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs24\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0

\outl0\shad0\f1\fs20\cf0\nosupersub Para aquisi\'e7\'e3o de ve\'edculo com a ise n\'e7\'e3o pre vista neste artigo, dever\'e1, ainda, o interessado:"\line I - obter declara\'e7 \'e3o, em 3 vias, probat\'f3ria de que exerce atividade de condutor aut\'f4nomo de passageiros e j\'e1 a exercia na data de 28/06/95, na categoria de autom\'f3v el de aluguel (t\'e1xi);\line {\*\bkmkstart 23, 6o, II}{\*\bkmkend 23, 6o, II}}{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub II - }{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub entregar as 3 vias da dec lara\'e7 \'e3o referida no inciso anterior ao concession\'e1rio autorizado, juntamente co m o pedido do ve\'edculo." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub declara\'e7\'e3o fornecida pelo \'f3rg\'e3o do poder p \'fablico conc edente ou \'f3rg\'e3o representativo da categoria, comprobat\'f3ria de que exerc e atividade de condutor aut\'f4nomo de passageiros, em ve\'edculo de sua proprie dade na categoria de autom\'f3vel de aluguel (t\'e1xi); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub c\'f3pias dos Documentos Pessoais: Carteira Nacional de Habilita \'e7\'e3o e Comprovante de Resid\'eancia; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub c\'f3pia da autoriza\'e7\'e3o expedida pela Receita Federal do Bra sil concedendo isen\'e7\'e3o de Imposto sobre Produtos Industrializados \'96 IPI . \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub na hip\'f3tese do \'a7 2\'ba deste artigo, al\'e9m do s documentos e xigidos nos incisos anteriores, dever\'e1 o interessado juntar a Certid\'e3o de Baixa do Ve\'edculo, prevista em resolu\'e7\'e3o do Conselho Nacional de Tr\'e2n sito (CONTRAN), quando se tratar de destrui\'e7\'e3o completa do ve\'edculo ou c ertid\'e3o da Delegacia de Furtos e Roubos ou cong\'eanere, quando se tratar de furto ou roubo ; \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 7\'ba} Os revendedores autorizad os, al\'e9m do cumprimento das demais obriga\'e7\'f5es previstas na legisla\'e7\ 'e3o, dever\'e3o: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso III, do \'a7 7\'ba do art. 23 foi revogado pela Altera\'e7\ 'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).\line \line }{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada \'e0 parte inicial dos incisos II e III, do \'a7 7\'ba do art. 23 pel a Altera\'e7\'e3o n\'ba 26 (Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/0 1), efeitos de 09/08/01 a 18/01/06:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub "II - encaminhar, mensalmente, \'e0 Secretaria da Fazenda, juntamente com a primeira via da declara\'e7\'e3o referida no inciso I do par\'e 1grafo anterio r, informa\'e7\'f5es relativas a:\line (...)\line III - conservar em seu poder,

a segunda via da declara\'e7\'e3o, e encaminhar a terceira via ao Departamento E stadual de Tr\'e2nsito, para que se proceda \'e0 matr\'edcula do ve\'edculo nos prazos estabel ecidos na legisla\'e7\'e3o pr\'f3pria."\line \line }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inci so I, do \'a7 7\'ba do art. 23 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 0 4/03/98):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub "}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - menc ionar, na Nota Fiscal emitida para entrega do ve\'edculo ao adquirente, que a op era\'e7\'e3o \'e9 beneficiada com isen\'e7\'e3o do ICMS, nos termos do Conv\'ean io ICMS 83/97, e que, nos primeiros 3 anos, o ve\'edculo n\'e3o poder\'e1 ser alienado sem aut oriza\'e7\'e3o do fisco;\'94\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 7\'ba do a rt. 23 pela Al tera\'e7\'e3o n\'ba 3 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Decreto n\'ba 6523/97, de 11/07/87}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 7\'ba As concession\'e1rias autorizada s, al\'e9m do cumprimento das demais obriga\'e7\'f5es previstas na legisla\'e7\' e3o, dever\'e3o:\line I - mencionar, na Nota Fiscal emitida para entrega do ve\' edculo ao adqu irente, que a opera\'e7\'e3o \'e9 beneficiada com a isen\'e7\'e3o do ICMS, nos t ermos do Conv\'eanio ICMS 35/97, e que, nos primeiros 3 anos, o ve\'edculo n\'e3 o poder\'e1 ser alienado sem autoriza\'e7\'e3o do fisco;\line {\*\bkmkstart 23, 7 o, II}{\* \bkmkend 23, 7o, II}II - encaminhar, mensalmente, \'e0 Secretaria da Fazenda, jun tamente com a 1\'aa via da declara\'e7\'e3o referida no inciso I do par\'e1grafo anterior, informa\'e7\'f5es relativas a:\line {\*\bkmkstart 23, 7o, II a}{\*\bkm kend 23, 7o, II a}a) domic\'edlio do adquirente e seu n\'famero de inscri\'e7\'e3o no CPF /MF;\line {\*\bkmkstart 23, 7o, II b}{\*\bkmkend 23, 7o, II b}b) n\'famero, s\'e9r ie e data da Nota Fiscal emitida, e os dados identificadores do ve\'edculo vendi do;\line {\*\bkmkstart 23, 7o, III}{\*\bkmkend 23, 7o, III}III - conservar em seu poder a 2 \'aa via da declara\'e7\'e3o, e encaminhar a 3\'aa via ao Departamento Estadual de Tr\'e2nsito, para que se proceda \'e0 matr\'edcula do ve\'edculo nos prazos e stabelecid os na legisla\'e7\'e3o pr\'f3pria."\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 7\'ba As concession \'e1rias autorizadas, al\'e9m do cumprimento das demais obriga\'e7\'f5es previst as na legisla\'e7\'e3o, dever\'e3o:\line I - mencionar, na Nota Fiscal emitida p ara entrega do ve\'edculo ao adquirente, que a opera\'e7\'e3o \'e9 beneficiada c om a isen\'e7 \'e3o do ICMS, nos termos do Conv\'eanio ICMS 40/95, e que, nos primeiros 3 anos , o ve\'edculo n\'e3o poder\'e1 ser alienado sem autoriza\'e7\'e3o do fisco;\lin e {\*\bkmkstart 23, 7o, II}{\*\bkmkend 23, 7o, II}II - encaminhar, mensalmente, \' e0 Secreta ria da Fazenda, juntamente com a 1\'aa via da declara\'e7\'e3o referida no incis o I do par\'e1grafo anterior, informa\'e7\'f5es relativas a:\line {\*\bkmkstart 23, 7o, II a}{\*\bkmkend 23, 7o, II a}a) domic\'edlio do adquirente e seu n\'famer o de inscr i\'e7\'e3o no CPF/MF;\line {\*\bkmkstart 23, 7o, II b}{\*\bkmkend 23, 7o, II b}b)

n\'famero, s\'e9rie e data da Nota Fiscal emitida, e os dados identificadores do ve\'edculo vendido;\line {\*\bkmkstart 23, 7o, III}{\*\bkmkend 23, 7o, III}III conser var em seu poder a 2\'aa via da declara\'e7\'e3o, e encaminhar a 3\'aa via ao De partamento Estadual de Tr\'e2nsito, para que se proceda \'e0 matr\'edcula do ve\ 'edculo nos prazos estabelecidos na legisla\'e7\'e3o pr\'f3pria." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub mencionar, na Nota Fiscal emitida para entrega do ve\' edculo ao adqu irente, que a opera\'e7\'e3o \'e9 beneficiada com isen\'e7\'e3o do ICMS, nos ter mos do Conv\'eanio ICMS 38/01, e que, nos primeiros tr\'eas anos, o ve\'edculo n \'e3o poder\'e1 ser alienado sem autoriza\'e7\'e3o do fisco; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub encaminhar, mensalmente, \'e0 Secretaria da Fazenda, juntamente com a declara\'e7\'e3o referida no inciso I do par\'e1grafo anterior, informa\'e7\' f5es relativas a: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub endere\'e7o do adquirente e seu n\'famero de ins cri\'e7\'e3o n o CPF/MF; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub n\'famero, s\'e9rie e data da nota fiscal emitid a, e os dados identificadores do ve\'edculo vendido; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - revogado \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 8\'ba }Os estabelecimentos fabri cantes ficam autorizados a promover as sa\'eddas dos ve\'edculos com o benef\'ed cio previsto neste artigo, mediante encomenda dos revendedores autorizados, desd e que, em 120 (cento e vinte) dias, contados da data daquela sa\'edda, possam demonstrar peran te o fisco o cumprimento do disposto no inciso II do par\'e1grafo anterior, por parte daqueles revendedores. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 8\'ba do art. 23 foi revigorado pela Altera\'e7\'e3o n\'ba 26 (Dec reto n\'ba 802 3, de 24/08/01, DOE de 25 e 26/08/01), efeitos a partir de 09/08/01.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O \'a7 8\'ba foi revogado pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeit os a partir de 04/03/98.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 03/03/98:\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 8\'ba Os estabelecimentos fabricantes ficam autorizados a efetuar as sa\'eddas dos ve \'edculos com os benef\'edcios previstos no C}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub onv\'eanio ICMS 35/97 mediante encomenda dos revendedor

es autorizados, desde que, em 120 dias, contados da data daquela sa\'edda, possa m demonstrar, perante o fisco, o cumprimento do disposto no inciso II do par\'e1grafo anterior , por parte daqueles revendedores." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 9\'ba }Os estabelecimentos fabri cantes dever\'e3o: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 9\'ba do art. 23 foi revigorado pela Altera\'e7\'e3o n\'ba 26 (Dec reto n\'ba 802 3, de 24/08/01, DOE de 25 e 26/08/01), efeitos a partir de 09/08/01.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O \'a7 9\'ba foi revogado pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "\'a7 9\'ba Os estabelecimentos fabricantes dever\'e3o:\line I - q uando da sa\'edda de ve\'edculo amparada pelo benef\'edcio institu\'eddo no Conv \'eanio ICMS 3 5/97, especificar o valor a ele correspondente;\line II - at\'e9 o \'faltimo dia de cada m\'eas, elaborar rela\'e7\'e3o das Notas Fiscais emitidas no m\'eas ant erior, nas condi\'e7\'f5es do par\'e1grafo anterior, indicando a quantidade de v e\'edculos e r espectivos destinat\'e1rios revendedores, separadamente, por unidade da Federa\' e7\'e3o;\line III - anotar na rela\'e7\'e3o referida no inciso anterior, no praz o de 120 dias, as informa\'e7\'f5es recebidas dos revendedores, mencionando:\lin e a) o nome, o domic\'edlio e o n\'famero de inscri\'e7\'e3o no CPF/MF do adquirente final do ve\'edculo;\line b) o n\'famero, a s\'e9rie e a data da Nota Fiscal emitida pelo revendedor;\line IV - conservar \'e0 disposi\'e7\'e3o dos fiscos das unidades f ederadas, pelo prazo de que cuida o art. 144, os elementos referidos nos incisos anteriores.}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub quando da sa\'edda de ve\'edculos amparada pelo benef\ 'edcio institu \'eddo neste artigo, especificar o valor a ele correspondente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub at\'e9 o \'faltimo dia de cada m\'eas, elaborar rela\ 'e7\'e3o das n otas fiscais emitidas no m\'eas anterior, nas condi\'e7\'f5es do par\'e1grafo an terior, indicando a quantidade de ve\'edculos e respectivos destinat\'e1rios rev endedores, separadamente por unidade da Federa\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub anotar na rela\'e7\'e3o referida no inciso anterior, no prazo de 1 20 (cento e vinte) dias, as informa\'e7\'f5es recebidas dos revendedores, mencio nando: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl

0\shad0\f0\fs24\cf0\nosupersub o nome, o domic\'edlio e o n\'famero de inscri\' e7\'e3o no CPF /MF do adquirente final do ve\'edculo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o n\'famero, a s\'e9rie e a data da Nota Fiscal emitida pelo r evendedor; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub conservar \'e0 disposi\'e7\'e3o dos fiscos das unidad es federadas, pelo prazo de que cuida o art. 144, os elementos referidos nos incisos anteriore s. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 10.} Quando o faturamento for ef etuado diretamente pelo fabricante, dever\'e1 este cumprir, no que couber, as ob riga\'e7\'f5es atribu\'eddas aos revendedores. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 10 do art. 23 foi revigorado pela Altera\'e7\'e3o n\'ba 26 (Decret o n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01), efeitos a partir de 09/08/01.\line \line }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O \'a7 10 foi revogado pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o origin \'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "\'a7 10. Q}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub uando o faturamento for efetuado diretamente pelo fabricante, dever \'e1 este cump rir, no que couber, as obriga\'e7\'f5es atribu\'eddas aos revendedores." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 11. }A obriga\'e7\'e3o aludida n o inciso III do \'a7 9\'ba poder\'e1 ser suprida por rela\'e7\'e3o elaborada no prazo ali previsto e contendo os elementos indicados no referido inciso, separad amente, por un idade da Federa\'e7\'e3o. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 11 do art. 23 foi revigorado pela Altera\'e7\'e3o n\'ba 26 (Decret o n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01), efeitos a partir de 09/08/01.\line \line }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O \'a7 11 foi revogado pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o origin \'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos

upersub "\'a7 11. A}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub obriga\'e7\'e3o aludida no inciso III do \'a7 9\'ba poder\'e1 ser suprida por re la\'e7\'e3o elaborada no prazo ali previsto e contendo os elementos indicados no referido inciso, separadamente, por unidade da Federa\'e7\'e3o." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 12. }Poder\'e1 o fisco arrecadar as rela\'e7\'f5es referidas nos \'a7\'a7 9\'ba e 11 e os elementos que lhes ser viram de suporte, para as verifica\'e7\'f5es que se fizerem necess\'e1rias. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 12 do art. 23 foi revigorado pela Altera\'e7\'e3o n\'ba 26 (Decret o n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01), efeitos a partir de 09/08/01.\line \line }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O \'a7 12 foi revogado pela Altera\'e7\'e3o n\'ba 5 (Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98). \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub "\'a7 12. Po}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub der\'e1 o fisco arrecadar as rela\'e7\'f5es referi das nos \'a7\'a7 9\'ba e 11 e os elementos que lhes serviram de suporte, para as verifica\'e7\'f5es que se fizerem necess\'e1rias." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 13. }Aplicam-se as disposi\'e7\' f5es deste artigo \'e0s opera\'e7\'f5es com ve\'edculos fabricados nos pa\'edses integrantes do tratado do Mercosul. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 13 do art. 23 foi dada pela Altera\'e7\'e3o n\'ba 26 (Dec reto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01), efeitos a partir de 09/08/0 1.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub "\'a7 13. Aplicam-se as disposi\'e7\'f5es deste artigo \ 'e0s opera\'e7\'f5es com ve\'edculos fabricados nos pa\'edses integrantes do tra tado do Mercosul." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 14.} A isen\'e7\'e3o \'e9 condic ionada ao reconhecimento pr\'e9vio, mediante requerimento do adquirente, acompan hado das informa\'e7\'f5es e documentos comprobat\'f3rios do atendimento das con di\'e7\'f5es e stabelecidas, sendo que: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 14 do art. 23 foi dada }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 70 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\

'ba 9681, de 29/11/05, DOE de 30/11/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub ), efeitos a partir de 30/11/05.\line \line }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterio r dada ao \'a7 14 do art. 23 pela Altera\'e7\'e3o n\'ba 36 }{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02), efeitos de 01/01/03 a 29/11/05:\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub \'a7 14. A isen\'e7\'e3o \'e9 condicionada a o reconhecimento pr\'e9vio, por parte do Inspetor Fazend\'e1rio, mediante requer imento do adquirente, acompanhado das informa\'e7\'f5es e documentos comprobat\' f3rios do aten dimento das condi\'e7\'f5es estabelecidas, sendo que do indeferimento do pedido caber\'e1 recurso volunt\'e1rio para o Diretor de Tributa\'e7\'e3o da Secretaria da Fazenda.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao \'a7 14 do art. 23 pela Altera\'e7\'e 3o n\'ba 26 (Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01), efeitos de 09/08/01 a 31/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub "\'a7 14. A isen\'e7\'e3o \'e9 condicionada ao reconhecimento pr\'e9 vio, por parte do Inspetor Fazend\'e1rio, mediante requerimento do adquirente, a companhado das informa\'e7\'f5es e documentos comprobat\'f3rios do atendimento d as condi\'e7 \'f5es estabelecidas, sendo que do indeferimento do pedido caber\'e1 recurso vol unt\'e1rio para o Conselho de Fazenda Estadual \'96 CONSEF."\line \line }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 14 do art. 23 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 14 .}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub }{\b 0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A isen\'e7\'e3o \ 'e9 condicionada ao reconhecimento pr\'e9vio, por parte do Inspetor Fazend\'e1ri o, mediante requerimento do adquirente, acompanhado das informa\'e7\'f5es e docu mentos comprob at\'f3rios do atendimento das condi\'e7\'f5es estabelecidas, sendo que do indefe rimento do pedido caber\'e1 recurso volunt\'e1rio para o Conselho de Fazenda Est adual - CONSEF."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao \'a7 14, tendo sido acrescentado ao a rt. 23 pela Altera\'e7\'e3o n\'ba 3 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6523, de 11/07/97, DOE de 12/07/97} {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 14. A ise n\'e7\'e3o \'e9 condicionada ao reconhecimento pr\'e9vio, por parte do Delegado Regional da Fa zenda, mediante requerimento do adquirente, acompanhado das informa\'e7\'f5es e documentos comprobat\'f3rios do atendimento das condi\'e7\'f5es estabelecidas, s endo que do indeferimento do pedido caber\'e1 recurso volunt\'e1rio para o Diret or do Departam ento de Administra\'e7\'e3o Tribut\'e1ria da Secretaria da Fazenda." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a aprecia\'e7\'e3o do pedido compete: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub no \'e2mbito da DAT Norte e da DAT Sul, ao titul ar da Inspetor ia Fazend\'e1ria da circunscri\'e7\'e3o fiscal do contribuinte; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub no \'e2mbito da DAT METRO, ao titular da Coorden a\'e7\'e3o da Central de Atendimento ou da Coordena\'e7\'e3o de Atendimento em Postos; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub do indeferimento do pedido caber\'e1 recurso volunt\' e1rio para o D iretor de Tributa\'e7\'e3o. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O XI\line Da Isen\'e7\'e3o das Opera\ 'e7\'f5es com Ve\'edculos, Equipamentos, Acess\'f3rios e Outros Bens para\line U so ou Atendimento de Deficientes F\'edsicos \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 24}{\*\bkmkend 24}{\b Art. 24. }{ \b0 S\'e3o isentas do ICMS as opera\'e7\'f5es com bens para uso ou atendimento d e deficientes f\'edsicos: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 24, I}{\*\bkmkend 24, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub as sa\'eddas dos produtos indi cados no Conv. ICMS 126/10; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I do art. 24 foi dada pela Altera\'e 7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub 139 (}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12444, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/12/10.\line \line } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao inciso I do art. 24 pela Altera\'e7\'e3o n\'ba 3 (}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6523, de 11/07/97, DOE de 12/07/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "I - a partir de 16/6/97, nas sa\'eddas dos produtos a seguir indicados (Conv. ICMS 47 /97):"\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub a) cadeira de rodas e outros ve\'edculos para inv\'e1lidos, mesmo com moto r ou o mecanismo de propuls\'e3o:\line 1 - sem mecanismo de propuls\'e3o - NCM 8 713.10.00; \line 2 - outros - NCM 8713.90.00;\line b) partes e acess\'f3rios destinados exc lusivamente a aplica\'e7\'e3o em cadeiras de rodas ou em outros ve\'edculos para inv\'e1lidos - NCM 8714.20.00;\line {\*\bkmkstart 24, I, c}{\*\bkmkend 24, I, c }c) pr\'f3tese s articulares e outros aparelhos de ortopedia ou para fraturas:\line 1 - pr\'f3t eses articulares:\line 1.1 - femurais - NCM 9021.11.10;\line 1.2 - mioel\'e9tric as - NCM 9021.11.20;\line 1.3 - outras - NCM 9021.11.90;\line 2 - outros:\line 2 .1 - artigos e

aparelhos ortop\'e9dicos - NCM 9021.19.10;\line 2.2 - artigos e aparelhos para fraturas - NCM 9021.19.20;\line 3 - partes e acess\'f3rios:\line 3.1 - de artigo s e aparelhos de ortopedia, articulados - NCM 9021.19.91;\line 3.2 - outros - NC M 9021.19.99; \line 4 - partes de pr\'f3teses modulares que substituem membros superiores ou i nferiores - NCM 9021.30.91;\line 5 - outros - NCM 9021.30.99;\line 6 - aparelhos para facilitar a audi\'e7\'e3o dos surdos, exceto as partes e acess\'f3rios - N CM 9021.40.00; \line 7 - partes e acess\'f3rios de aparelhos para facilitar a audi\'e7\'e3o dos surdos - NCM 9021.90.92;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos }{\b\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub itens 1 a 5 da al\'ednea "c" do }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso I }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art . 24}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\ 'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/05}{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "1 - pr\'f3teses articulares:\lin e 1.1 - femurais - NCM 9021.31.10;\line 1.2 - mioel\'e9tricas - NCM 9021.31.20;\ line 1.3 - out ras - NCM 9021.31.90;\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub 2 - outros:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub 2.1 - artigos e aparelhos ortop\'e9dicos - NCM 9 021.10.10; \line 2.2 - artigos e aparelhos para fraturas - NCM 9021.10.20;\line 3 - partes e acess\'f3rios:\line 3.1 - de artigos e aparelhos de ortopedia, articulados - N CM 9021.10.91;\line 3.2 - outros - NCM 9021.10.99;"\line 4 - partes de pr\'f3tes es modulares q ue substituem membros superiores ou inferiores - NCM 9021.39.91;\line 5 - outros - NCM 9021.39.99;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao item 8, tendo sido acres centado \'e0 a l\'ednea "c", do inciso I do art. 24 pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'b a 8740, de 12/11/03, DOE de 13/11/03), efeitos de 03/11/03 a 30/12/10:\line }{\b 0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "8 - barra de apoio para portador de defici\'eancia f\'edsica - NCM - 7615.20.00."\line \line }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O inciso I do ar t. 24 foi modificado pela Altera\'e7\'e3o n\'ba 1 (}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6379, de 25/04/97, DOE de 26 e 27/04/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub ) para fixa\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ori gin\'e1ria do inciso I do art. 24:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub "I - de 24/10/94 at\'e9 30/06/97, nas sa\'edda s dos produtos a seguir indicados (Convs. ICMS 98/94, 137/94, 121/95 e 20/97):\line a) cadeira de rodas e outros ve\'edculos para deficientes f\'edsicos - NCM 8713;\line b) p r\'f3tese femural e outras pr\'f3teses articulares - NCM 9021.11;\line c) bra\'e 7os, antebra \'e7os, m\'e3os, pernas, p\'e9s e articula\'e7\'f5es artificiais para quadris ou joelhos - NCM 9021.30.80;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 24, II}{\*\bkmkend 24, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0

\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/ 12, nas sa\'ed das internas e interestaduais e nas entradas, do exterior, dos equipamentos e ac ess\'f3rios a seguir especificados, desde que atendidas as disposi\'e7\'f5es pre vistas neste inciso (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0 \nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs2 4\cf0\nosupersub 38/91): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o da parte inicial do inciso II do art. 24 }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pe las Altera\'e7 \'f5es n\'ba 122, 130 e 132 (Decretos n\'bas 11656/09, 11923/10 e 11982/10), r espectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\ line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Reda\'e7 \'e3o anterior dada \'e0 parte inicial do inciso II do art. 24 pela Altera\'e7\' e3o n\'ba 112 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decreto n\'ba 11396}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub , de 30/12/08, DOE de 31/12/08):\line {\*\bkmkstart 14, II}{\*\bkmke nd 14, II}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "II - at\'e9 31/07/09, nas sa\'eddas internas e interestaduais e nas entrada s, do exterior , dos equipamentos e acess\'f3rios a seguir especificados, desde que atendidas a s disposi\'e7\'f5es previstas neste inciso (Conv. ICMS 38/91):"\line \line }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e 3o anterior da da \'e0 parte inicial do inciso II do art. 24 pela Altera\'e7\'e3o n\'ba }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08).\line }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 24, II}{\*\bkmkend 24, II}II - de 20/09/91 at\'e9 31/12/08, nas sa\'eddas internas e interestaduais e nas ent radas, do exterior, dos equipamentos e acess\'f3rios a seguir especificados, des de que atendid as as disposi\'e7\'f5es previstas neste inciso (Conv. ICMS 38/91):"\line \line } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\ 'e7\'e3o da parte inicial do inciso II do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub art. 24 foi modificada pelas Altera\'e7\'f5es n\'bas 41, 63, 96, 99 e 102 (Decretos n\'bas 8511/03, 9426/05, 10654/07, 10840/08 e 11089/08), res pectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line A red a\'e7\'e3o da parte inicial do inciso II do art. 24 foi dada pela Altera\'e7\'e3 o n\'bas 24 (Decreto n\'ba 7955/01), para excluir a refer\'eancia aos Convs. ICM S 80/91, 124/9 3, 121/95, 05/99 e 10/01.\line \line Reda\'e7\'e3o anterior dada a parte inicial do inciso II do art. 24 pela Altera\'e7\'e3o 24 (Decreto n\'ba 7955/01}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - de 20/09/91 at\'e9 30/04/03, nas sa\'eddas internas e interestaduais e nas entradas, do exterior, d os equipamentos e acess\'f3rios a seguir especificados, desde que atendidas as d isposi\'e7\'f5

es previstas neste inciso (Convs. ICMS 38/91, ):"\line \line }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da parte inicial do inciso II do art. 24 foi modificada pela Altera\'e7\'e2o }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 12 }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decretos n\'bas 7675/99} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), }{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub para prorroga\'e7 \'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub equipamentos e acess\'f3rios favorecidos com a i sen\'e7\'e3o: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "a" foi dada pela Altera\'e7\'e3o n\'ba 3 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Decreto n \'ba 6523, de 11/07/97, DOE de 12/07/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0 \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) equipamentos e acess\ 'f3rios favorecidos com a isen\'e7\'e3o:\line 9018 Instrumentos e aparelhos para medicina, cirurgia, odontologia e veterin\'e1ria, inclu\'eddos os aparelhos par a cintilografi a e outros aparelhos eletrom\'e9dicos, bem como os aparelhos para testes visuais \line 9018.1 Aparelhos de eletrodiagn\'f3stico (inclu\'eddos os aparelhos de exp lora\'e7\'e3o funcional e os de verifica\'e7\'e3o de par\'e2metros fisiol\'f3gic os)\line 9018. 11 00 Eletrocardi\'f3grafos\line 9018.19 Outros\line 80 Eletroencefal\'f3grafos\ line 90\line 10 Outros\line 20\line 30\line 80\line 90\line 9018.20\line 00 Apar elhos de raios ultravioleta ou infravermelhos\line 9021 Artigos e aparelhos orto p\'e9dicos, in clu\'eddas as cintas e fundas m\'e9dico-cir\'fargicas e as muletas; talas, gotei ras e outros artigos e aparelhos para fraturas; artigos e aparelhos de pr\'f3tes e; aparelhos para facilitar a audi\'e7\'e3o dos surdos, e outros aparelhos para compensar defi ci\'eancias ou enfermidades, que se destinem a ser transportados a m\'e3o ou sob re as pessoas ou a serem implantados no organismo\line 9021.1Pr\'f3teses articul ares e outros aparelhos de ortopedia ou para fraturas, exceto as classificadas n os c\'f3digos }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs18\cf0\nosupersub 9021.1 1.10, 9021.11.20 e 9021.11.90 (Conv. ICMS 100/96)\line }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 9021.19 00 Outros\line 9021.30 Outros artigos e aparelhos de pr\'f3tese\line 9021.40 00 Aparelhos para facilitar a audi\'e7\' e3o dos surdos, exceto as partes e acess\'f3rios\line 9022 Aparelhos de raios X e aparelhos que utilizem radia\'e7\'f5es alfa, beta ou gama, mesmo para usos m\' e9dicos, cir \'fargicos, odontol\'f3gicos ou veterin\'e1rios, inclu\'eddos os aparelhos de ra diofotografia ou de radioterapia, os tubos de raios X e outros dispositivos gera dores de raios X, os geradores de tens\'e3o, as mesas de comando, as telas de vi sualiza\'e7 \'e3o, as mesas, poltronas e suportes semelhantes para exame ou tratamento\line 9022.12 00 Tom\'f3grafo computadorizado\line 9022.13 90 Aparelhos de raios X, m\

'f3veis, n\'e3o compreendidos nas subposi\'e7\'f5es anteriores\line 9022.14 13\l ine 19\line 90 \line 9022.21 10 Aparelho de radiocobalto (bomba de cobalto)\line 20 Aparelhos d e gamaterapia\line 90 Aparelho de crioterapia\line 90 Outros\line 9025 Dens\'edm etros, are\'f4metros, pesa-l\'edquidos e instrumentos flutuantes semelhantes, te rm\'f4metros, pir\'f4metros, bar\'f4metros, higr\'f4metros e psic\'f4metros, registradores ou n\'e3o, mesmo combinados entre si." \par }\pard \qc\sl0\slmult1\sb360\sa180\li0\ri0\fi0\tqdec\tx0\tqdec\tx10965\tx11 328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18 408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25 488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b\i0\ ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub C\'d3DIGO DA NC M \par }\pard \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx991 2\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1699 2\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx2407 2 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152 \tx31860\tx32568 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub POSI\'c7\'c3O e SUBPOSI\'c7\'c3O\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\ fi0\tx119 \tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 ITEM e ITEM\cell \qc\sl0\slmult 1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11 328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18 408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 MERCADO RIA}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \c ell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx106 20\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx177 00\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx247 80\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 9018\ cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\ tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568 \cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx991 2\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1699 2\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx2407 2\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568 Instrumentos e aparelhos para medicina, cirurgia, odontologia e veterin \'e1ria, inclu\'eddos os aparelhos para cintilografia e outros aparelhos eletrom \'e9dicos, bem como os aparelhos para testes visuais\cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl

\ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx991 2\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1699 2\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 9018.1\cell \qc\sl0\slmult1\sb0\sa0\l i0\ri0\fi0 \tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\t x13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\t x20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\t x27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 \cell \ql\sl0\slmult1\sb0\sa0\l i0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 Aparelhos de el etrodiagn\'f3stico (inclu\'eddos os aparelhos de explora\'e7\'e3o funcional e os de verifica \'e7\'e3o de par\'e2metros fisiol\'f3gicos)\cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx991 2\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1699 2\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 9018.11\cell \qc\sl0\slmult1\ sb0\sa0\li0 \ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\t x12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\t x19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\t x26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 00\cell \ql\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx113 28\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx184 08\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 Eletroc ardi\'f3grafos\cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec \tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\t x16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\t x23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\t x30444\tx31152 \tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub 9018.19\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\t x2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1486 8\tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736 \tx30444\tx31152\tx31860\tx32568 \cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119 \tqdec\tx1680 \tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14 868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21 948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29 028\tx29736 \tx30444\tx31152\tx31860\tx32568 Outros\cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx991

2\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1699 2\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0 \li0\ri0\fi0 \tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\t x13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\t x20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\t x27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 80\cell \ql\sl0\slmult1\sb0\sa0 \li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx120 36\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx191 16\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 Eletroencefal\' f3grafos\cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\ tx31152 \tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\t qdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx155 76\tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444 \tx31152\tx31860\tx32568 90\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec \tx1680\tx2279 \tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1 5576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2 2656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx2 9736\tx30444 \tx31152\tx31860\tx32568 \cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx991 2\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1699 2\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028 \tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1 19\tqdec \tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx141 60\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx212 40\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx283 20\tx29028 \tx29736\tx30444\tx31152\tx31860\tx32568 10\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0 \fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx127 44\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx198 24\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 Outros\cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx991 2\tx10620\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568

{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qc\sl0\slm ult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\t x11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\t x18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 20\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx99 12\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568 \cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx991 2\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1699 2\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx2407 2\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9 600\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152 \tx31860 \tx32568 30\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\t qdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx155 76\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx226 56\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444 \tx31152\tx31860\tx32568 \cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx991 2\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028 \tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx168 0\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1 4868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx2 1948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736 \tx30444\tx31152\tx31860\tx32568 80\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1 19\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx134 52\tx14160 \tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 \cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 \tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\t x13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\t x20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\t x27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0 \fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx127

44\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 90\cell \ql\sl0\slmult1 \sb0\sa0\li0 \ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\t x12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\t x19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\t x26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 \cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx991 2\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1699 2\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 9018.20\cell \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx106 20\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx177 00\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx247 80\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 00\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9 600\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx162 84\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152 \tx31860\tx32568 Aparelhos de raios ultravioleta ou infravermelhos\cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0 \sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\t x26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 9021\cell \qc\sl0\slm ult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\t x11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 \cell \ ql\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx113 28\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx184 08\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx254 88\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 Artigos e aparelhos ortop\'e9dicos, inclu\'eddas as cintas e fundas m\'e9dico-cir\'farg icas e as muletas; talas, goteiras e outros artigos e aparelhos para fraturas; a rtigos e apare lhos de pr\'f3tese; aparelhos para facilitar a audi\'e7\'e3o dos surdos, e outro s aparelhos para compensar defici\'eancias ou enfermidades, que se destinem a se r transportados a m\'e3o ou sobre as pessoas ou a serem implantados no organismo \cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx106 20\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx177 00\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx247

80\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 9021. 19\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx96 00\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152 \tx31860 \tx32568 00\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\t qdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx155 76\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx226 56\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444 \tx31152\tx31860\tx32568 Outros\cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx991 2\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160 \tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub 9021.30\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\t x119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx1 3452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx2 0532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 \cell \ql\sl0\slmult1\sb0\sa0\l i0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036 \tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 Outros artigos e aparelhos de pr\'f3tese, exceto os produtos classificados nos c\'f3digos 9021.30.91 e 9021.3 0.99\cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx991 2\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1699 2 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152 \tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub 902 2\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx960 0\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152 \tx31860\tx32568 \cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx 2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868 \tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736 \tx30444\tx31152\tx31860\tx32568 Aparelhos de raios X e aparelhos que utilizem r adia\'e7\'f5es alfa, beta ou gama, mesmo para usos m\'e9dicos, cir\'fargicos, odontol\'f3gicos ou veterin\'e1rios, inclu\'eddos os aparelhos de radiofotografia ou de radioter apia, os tubos de raios X e outros dispositivos geradores de raios X, os gerador es de tens\'e3

o, as mesas de comando, as telas de visualiza\'e7\'e3o, as mesas, poltronas e su portes semelhantes para exame ou tratamento\cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx991 2\tx10620\tx11328\tx12036\tx12744\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 9022.12\cell \qc\sl0\slmult1\sb0\sa 0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12 036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19 116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 00\cell \ql\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx106 20\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 Tom\'f3grafo computadorizado\cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx991 2\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1699 2\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736 \tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub 9022.13\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx11 9\tqdec\tx1680 \tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14 868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21 948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29 028\tx29736 \tx30444\tx31152\tx31860\tx32568 90\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1 19\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx134 52\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx205 32\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 Aparelhos de raios X, m\'f3veis , n\'e3o compreendidos nas subposi\'e7\'f5es anteriores\cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0 \fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx127 44\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx198 24\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx269 04\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 9022.14\cell \qc\sl0\slmult1\ sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx1132 8\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 13\cell \ql\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx106 20\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx177 00\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx247 80\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568

\cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx991 2\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1699 2 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152 \tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152 \tx31860\tx32568 19\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\ tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx148 68\tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736 \tx30444\tx31152\tx31860\tx32568 \cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680 \tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14 868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21 948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29 028\tx29736 \tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec \tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx141 60\tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028 \tx29736\tx30444\tx31152\tx31860\tx32568 90\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0 \fi0\tx119 \tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 \cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx991 2\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1699 2\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 9022.21\cell \qc\sl0\ slmult1\sb0 \sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\t x26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 10\cell \ql\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx106 20\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx177 00\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 Aparelho de radiocobalto (bomba de cobalto)\cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119

\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0 \fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx127 44\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 20\cell \ql\sl0\slmult1 \sb0\sa0\li0 \ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\t x12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\t x19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\t x26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 Aparelho de gamaterapia \cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx991 2\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1699 2 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152 \tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152 \tx31860\tx32568 90\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\ tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx148 68\tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736 \tx30444\tx31152\tx31860\tx32568 Aparelhos de crioterapia\cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0 \ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx12036\t x12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\t x19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\t x26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0 \li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\tx120 36\tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 90\cell \ql\sl0 \slmult1\sb0 \sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\t x26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 Outros\cell } \row \trowd\trgaph70 \cellx1530\cellx2970\cellx8550\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx991 2\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1699 2\tx17700

\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub 9025\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx119\tqdec\tx1680\tx2279\tqdec\tx9600\tx991 2\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1699 2\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx2407 2\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568 \cell \ql\sl0\slmult1\sb0\sa180\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2 832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1062 0\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 Dens\'edmetros, are\'f4metros, pesa-l\'edquidos e instr umentos flutua ntes semelhantes, term\'f4metros, pir\'f4metros, bar\'f4metros, higr\'f4metros e psic\'f4metros, registradores ou n\'e3o, mesmo combinados entre si}{\b0\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \cell } \row \pard \s15 \qj\sb360\sa180\fi1054\tx1212 {\*\bkmkstart 24, II, b}{\*\bkmkend 24, II, b }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub condi\'e 7\'f5es para f rui\'e7\'e3o da desonera\'e7\'e3o fiscal prevista neste inciso: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 24, II, b, 1}{\*\bkmkend 24, II, b, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub os referi dos equipamentos e acess\'f3rios devem destinar-se, exclusivamente, ao atendimen to a pessoas portadoras de defici\'eancia f\'edsica, auditiva, mental, visual e m\'faltipla, cuja aplica\'e7\'e3o seja indispens\'e1vel ao tratamento ou locomo\ 'e7\'e3o das m esmas; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 24, II, b, 2}{\*\bkmkend 24, II, b, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub as aquisi \'e7\'f5es devem ser efetuadas por institui\'e7\'f5es p\'fablicas estaduais ou p or entidades assistenciais sem fins lucrativos e que estejam vinculadas a progra mas de recupera\'e7\'e3o de portadores de defici\'eancia; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 24, II, b, 3}{\*\bkmkend 24, II, b, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub o benef \'edcio fiscal estende-se \'e0s entradas decorrentes de importa\'e7\'f5es do ext erior, desde que n\'e3o exista equipamento ou acess\'f3rio similar de fabrica\'e 7\'e3o nacional; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 24, III}{\*\bkmkend 24, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de 17/08/9 9 at\'e9 31/12 /04, nas sa\'eddas internas e interestaduais de ve\'edculo automotor novo com at \'e9 127 HP de pot\'eancia bruta (SAE), que se destinar a uso exclusivo do adqui rente parapl\'e9gico ou portador de defici\'eancia f\'edsica impossibilitado de utilizar o mod elo comum, desde que os pedidos sejam protocolados at\'e9 31/10/04, observadas a s seguintes disposi\'e7\'f5es (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0

\fs24\cf0\nosupersub 35/99): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub parte incial do inciso III do art. 24}{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e 3o n\'ba 57 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Decreto n\'ba 9152, de 28/07/04, DOE de 29/07/04}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub parte inc ial do inciso III do art. 24 foi dada pela Altera\'e7\'e3o n\'ba 56 (}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9092, de 04/05/0 4. DOE de 05/05/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub ). \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - de 17/08/99 at\'e9 30/09/04, nas sa\'eddas internas e interestaduais de v e\'edculo automotor novo com at\'e9 127 HP de pot\'eancia bruta (SAE), que se de stinar a uso e xclusivo do adquirente parapl\'e9gico ou portador de defici\'eancia f\'edsica im possibilitado de utilizar o modelo comum, desde que os pedidos sejam protocolado s at\'e9 30/07/04, observadas as seguintes disposi\'e7\'f5es (Conv. ICMS 35/99): "\line \line } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e 7\'e3o anterior dada \'e0 parte inicial do inciso III do art. 24 foi dada pela A ltera\'e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 08/05/02. DOE de 09/05/02).\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 17/08/99 at\' e9 30/06/04, nas sa\'eddas internas e interestaduais de ve\'edculo automotor nov o com at\'e9 1 27 HP de pot\'eancia bruta (SAE), que se destinar a uso exclusivo do adquirente parapl\'e9gico ou portador de defici\'eancia f\'edsica impossibilitado de utiliz ar o modelo comum, desde que os pedidos sejam protocolados at\'e9 30/04/04, obse rvadas as segu intes disposi\'e7\'f5es (Conv. ICMS 35/99, 71/99, 93/99, 29/00, 84/00, 85/00 e 2 1/02):}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda \'e7\'e3o anterior dada ao inciso III do art. 24 pela Altera\'e7\'e3o n\'ba 22 ( Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/01), efeitos de 08/02/01 a 08/05/02 :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - de 17/ 08/99 at\'e9 31/07/02, nas sa\'eddas internas e interestaduais de ve\'edculo aut omotor novo com at\'e9 127 HP de pot\'eancia bruta (SAE), que se destinar a uso exclusivo do adquirente parapl\'e9gico ou portador de defici\'eancia f\'edsica i mpossibilitado de utilizar o modelo comum, desde que os pedidos tenham sido protocolados at\'e 9 31/05/02, observadas as seguintes disposi\'e7\'f5es (Conv. ICMS 35/99, 71/99, 93/99, 29/00, 84/00 e 85/00):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III do art. 24 pel a }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Alte ra\'e7\'e3o n\'ba 17 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\

cf0\nosupersub (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00)}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , para fazer remiss\'e3o ao Conv\'ea nio n\'ba 29/00:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub III - de 17/08/99 at\'e9 28/02/01, nas sa\'eddas internas e interestaduai s de ve\'edculo automotor novo, com at\'e9 1.600 cilindradas de pot\'eancia, que se destinar a uso exclusivo do adquirente, parapl\'e9gico ou portador de defici\'eancia f\'ed sica, impossibilitado de utilizar o modelo comum, desde que os pedidos tenham si do protocolados at\'e9 31/12/00, observadas as seguintes disposi\'e7\'f5es (Conv . ICMS 35/99, 71/99, 93/99 e 29/00):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III do art. 2 4 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7 \'e3o n\'ba 16 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decreto n\'ba 7759 de 23/02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 06/01/ 00:\line }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub III - de 17/08/ 99 at\'e9 28/02/01, nas sa\'eddas internas e interestaduais de ve\'edculo automo tor novo, com at\'e9 1.600 cilindradas de pot\'eancia, que se destinar a uso exclusivo do adqu irente, parapl\'e9gico ou portador de defici\'eancia f\'edsica, impossibilitado de utilizar o modelo comum, desde que os pedidos tenham sido protocolados at\'e9 31/12/00, obs ervadas as seguintes disposi\'e7\'f5es (Conv. ICMS 35/99, 71/99 e 93/99):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III do art. 24 pela Altera\'e7\'e3o n\'ba 14 (Decreto n \'ba 7725 de 28/12/99, DOE de 29/12/99):\line }{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub III - de 17/08/99 at\'e9 28/02/01, nas sa\'e ddas internas e interestaduais de ve\'edculo automotor novo, com at\'e9 1.000 cilindradas de p ot\'eancia, que se destinar a uso exclusivo do adquirente, parapl\'e9gico ou por tador de defici\'eancia f\'edsica, impossibilitado de utilizar o modelo comum, d esde que os pe didos tenham sido protocolados at\'e9 31/12/00, observadas as seguintes disposi\ 'e7\'f5es (Conv. ICMS 35/99 e 71/99):}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs24\cf0\nosupersub ".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III do art. 24 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/ 99):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub "{\* \bkmkstart 24, III}{\*\bkmkend 24, III}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub III - de 17/08/99 at\'e9 31/10/99, nas sa\'edda s internas e interestaduais de ve\'edculo automotor novo, com at\'e9 1000 cilind radas de pot \'eancia, que se destinar a uso exclusivo do adquirente, parapl\'e9gico ou porta dor de defici\'eancia f\'edsica, impossibilitado de utilizar o modelo comum, nos termos estabelecidos na legisla\'e7\'e3o estadual, observadas as seguintes disp osi\'e7\'f5es (Conv. ICMS 35/99):}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III do art. 24 pela A

ltera\'e7\'e3o n\'ba 7 (Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/98):\line }{\b0\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub III - de 19/07/95 at\'e9 30/04/99, nas sa\'eddas de ve\'edculos automotores que se destinem a uso exclusivo do adquire nte, sendo este parapl\'e9gico ou portador de defici\'eancia f\'edsica impossibi litado de utilizar os modelos comuns, observadas as seguintes disposi\'e7\'f5es (Convs. ICMS 4 0/91, 80/91, 44/92, 148/92, 43/94, 83/94, 16/95, 46/95, 121/95, 20/97, 48/97, 67 /97, 121/97 e 23/98):}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub ".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub Anteriormente este dispositivo foi modificado pelas Altera\'e7\'f5es n\'bas 1, 3, 4 e 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Decretos n\'bas 6379/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub 6523/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub 6903/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 724 4/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), respectivamen te, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 24, III, a}{\*\bkmkend 24 , III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a isen\'e7\'e3 o ser\'e1 previamente reconhecida pelo Inspetor Fazend\'e1rio da circunscri\'e7\ 'e3o fiscal do domic\'edlio do adquirente, mediante requerimento, instru\'eddo d e: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "a", do inciso III do art. 24 foi dada pela Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02),}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 01/01/03.\line \line Reda\'e7\'e3o anterior dada a al\'ednea "a", do inciso III do art. 24 pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/9 9}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), ef eitos de 24/02 /99 a 31/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub "a) a isen\'e7\'e3o ser\'e1 previamente reconhecida pelo Diretor de Tributa\'e7\'e3o, mediante requerimento formulado pelo adquirente, instru\'ed do de:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "a) a isen\'e7\'e3o ser\'e1 previamente reconhecida pelo Diretor d e Tributa\'e7\'e3o do Departamento de Administra\'e7\'e3o Tribut\'e1ria da Secre taria da Fazenda, mediante requerimento formulado pelo adquirente, instru\'eddo de:"

\par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 24, III, a, 1}{\*\bkmkend 24, III, a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub declara \'e7\'e3o expedida pelo vendedor, na qual conste o CPF/MF do interessado, estipu lando que o benef\'edcio ser\'e1 repassado ao adquirente, e que o ve\'edculo se destina a uso de adquirente parapl\'e9gico ou deficiente f\'edsico impossibilita do de fazer us o de modelo comum; \par }\pard \s16 \qj\sa180\li1054\tx1134\tx1503 {\*\bkmkstart 24, III, a, 2}{\*\ bkmkend 24, III, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\ cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub laudo de per\'edcia m\'e9dica fornecido pelo Departamento Estadual de Tr\'e2nsit o (DETRAN) ou pelo \'f3rg\'e3o correspondente, neste caso se o interessado resid ir em car\'e1ter permanente em outra unidade da Federa\'e7\'e3o, atestando sua c ompleta incapa cidade para dirigir autom\'f3veis comuns e sua habilita\'e7\'e3o para faz\'ea-lo em ve\'edculos especialmente adaptados, devendo, ainda, especificar o tipo de d efeito f\'edsico e as adapta\'e7\'f5es necess\'e1rias; \par }\pard \s16 \qj\sa180\li1054\tx1134\tx1503 {\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 3 - }{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f0\fs24\cf0\nosupersub comprova\'e7\'e3o de sua capacidade econ \'f4mico-finan ceira (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu persub 35/99); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O item 3 foi acrescentado \'e0 al\'ednea "a", do inciso III do art. 24 pela Altera\'e7\'e3o n\'ba 12 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 16/08/99. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 24, III, b}{\*\bkmkend 24 , III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o adquirente d o ve\'edculo dever\'e1 recolher o imposto com atualiza\'e7\'e3o monet\'e1ria e a cr\'e9scimos morat\'f3rios, a contar da aquisi\'e7\'e3o, na hip\'f3tese de: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 24, III, b, 1}{\*\bkmkend 24, III, b, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub transmi ti-lo a qualquer t\'edtulo, dentro do prazo de 3 anos da data da aquisi\'e7\'e3o , a pessoa que n\'e3o fizer jus ao mesmo tratamento fiscal; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 24, III, b, 2}{\*\bkmkend 24, III, b, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub modific a\'e7\'e3o das caracter\'edsticas do ve\'edculo, para retirar-lhe o car\'e1ter d e especial; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 24, III, b, 3}{\*\bkmkend 24, III, b, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub emprego

do ve\'edculo em finalidade que n\'e3o seja a que tiver justificado a isen\'e7\ 'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 24, III, c}{\*\bkmkend 24 , III, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o estabelecime nto que efetuar a opera\'e7\'e3o isenta, nos termos deste inciso, dever\'e1: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 24, III, c, 1}{\*\bkmkend 24, III, c, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub acresce ntar no documento fiscal o n\'famero do CPF/MF do adquirente; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 24, III, c, 2}{\*\bkmkend 24, III, c, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub entrega r \'e0 reparti\'e7\'e3o fiscal a que estiver vinculado, at\'e9 o 15\'ba dia \'fa til, contado da data da opera\'e7\'e3o, c\'f3pia reprogr\'e1fica da 1\'aa via do respectivo documento fiscal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 24, III, d}{\*\bkmkend 24 , III, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ressalvados os casos excepcionais em que ocorrer a destrui\'e7\'e3o completa do ve\'edculo ou o seu desaparecimento, a isen\'e7\'e3o somente ser\'e1 reconhecida se o benefici \'e1rio n\'e3o tiver adquirido, nos \'faltimos 3 (tr\'eas) anos, ve\'edculo com o tratamento f iscal previsto neste inciso ou no Decreto n\'ba 7612, de 18 de junho de 1999; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "d", do inciso III do art. 24 foi dada pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/ 09/99)}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada a al\'ednea d", do inciso III do art. 24 pela Altera\'e7\' e3o n\'ba 7 (D ecreto n\'ba 7365, de 01/07/98, DOE de 02/07/98):\line }{\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub d) ressalvados os casos excepcionai s em que ocorr er a destrui\'e7\'e3o completa do ve\'edculo ou o seu desaparecimento, a isen\'e 7\'e3o prevista neste inciso somente ser\'e1 reconhecida se o benefici\'e1rio n\ 'e3o tiver adquirido, nos \'faltimos 3 (tr\'eas) anos, ve\'edculo com o mesmo tr atamento fisca l;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ".\ line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub "d) ressalvados os casos excepcionais em que ocorrer a dest rui\'e7\'e3o completa do ve\'edculo ou o seu desaparecimento,o benef\'edcio prev isto neste inciso s\'f3 poder\'e1 ser utilizado uma \'fanica vez;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 24, III, e}{\*\bkmkend 24 , III, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o disposto nes te inciso n\'e3o autoriza a restitui\'e7\'e3o ou compensa\'e7\'e3o de import\'e2

ncias j\'e1 recolhidas. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 24, III, f}{\*\bkmkend 24 , III, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub n\'e3o ser\'e1 acolhido, para efeito deste inciso, o laudo previsto no item 2, da al\'ednea "a ", que n\'e3o contiver detalhadamente todos os requisitos exigidos pelo menciona do dispositivo (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub Con v. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b 35/99). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "f" foi acrescentada ao inciso III do art. 24 pela Alter a\'e7\'e3o n\'ba 12 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 24, IV}{\*\bkmkend 24, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV }{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub - at\'e9 31/12/ 12, nas sa\'ed das de ve\'edculo automotor novo com caracter\'edsticas espec\'edficas para ser dirigido por motorista portador de defici\'eancia f\'edsica, desde que as respec tivas opera\'e7\'f5es de sa\'eddas sejam amparadas por isen\'e7\'e3o do IPI e os pedidos tenha m sido protocolados a partir de 01/02/07, observadas as seguintes disposi\'e7\'f 5es (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub 03/07): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o da parte inicial do inciso IV do }{\b\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 24 }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pela Altera\'e 7\'e3o n\'ba 145 (Decreto n\'ba 12831/11), para prorroga\'e7\'e3o do prazo de vi g\'eancia do b enef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso IV do art. 24 pela Altera\'e7\'e3o n\'ba 113 (Decreto n\'ba 11.411, de 20/01/09, DOE de 21/01/09). \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 24, IV}{\*\bkmkend 24, IV}IV - at\'e9 31/12/11, nas sa\'eddas de ve\'edculo automotor novo com caracter\'edsticas espec\'edficas para ser dirigid o por motorist a portador de defici\'eancia f\'edsica, desde que as respectivas opera\'e7\'f5es de sa\'eddas sejam amparadas por isen\'e7\'e3o do IPI e os pedidos tenham sido protocolados a partir de 01/02/07, observadas as seguintes disposi\'e7\'f5es (Co nv. ICMS 03/07 ):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso IV do art. 24 pela Altera\'e7\'e3o n\'ba 112 (Decreto n\'ba 11.396, de 30/12/08, DOE de 31/12/

08):\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - at \'e9 31/07/09, nas sa\'eddas de ve\'edculo automotor novo com caracter\'edsticas espec\'edficas para ser dirigido por motorista portador de defici\'eancia f\'ed sica, desde qu e as respectivas opera\'e7\'f5es de sa\'eddas sejam amparadas por isen\'e7\'e3o do IPI e os pedidos tenham sido protocolados a partir de 01/02/07, observadas as seguintes disposi\'e7\'f5es (Conv. ICMS 03/07):"\line \line }{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 pa rte inicial do inciso IV do art. 24 pela Altera\'e7\'e3o n\'ba 86 (Decreto n\'ba 10248, de 13/02/07, DOE de 14/02/07):\line }{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub "{\*\bkmkstart 24, IV}{\*\bkmkend 24, IV}IV - at\'e9 31/ 12/08, nas sa\'eddas de ve\'edculo automotor novo com caracter\'edsticas espec\' edficas para ser dirigido por motorista portador de defici\'eancia f\'edsica, de sde que as res pectivas opera\'e7\'f5es de sa\'eddas sejam amparadas por isen\'e7\'e3o do IPI e os pedidos tenham sido protocolados a partir de 01/02/07, observadas as seguint es disposi\'e7\'f5es (Conv. ICMS 03/07):"\line \line }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inici al do inciso IV do art. 24 pela Altera\'e7\'e3o n\'ba 84 (Decreto n\'ba 10223, d e 02/02/07, DOE de 03 e 04/02/07):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub "IV - at\'e9 31/01/07, nas sa\'eddas de ve\'edculo automoto r novo com at\'e9 127 HP de pot\'eancia bruta (SAE), especialmente adaptado para ser dirigido por motorista portador de defici\'eancia f\'edsica incapacitado de dirigir ve \'edculo convencional (normal), desde que as respectivas opera\'e7\'f5es de sa\' edda sejam amparadas por isen\'e7\'e3o do Imposto sobre Produtos Industrializado s \'96 IPI, observadas as seguintes disposi\'e7\'f5es (Conv. ICMS 77/04):"\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial da al\'ednea "b", do inciso IV do art. 24 }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Alter a\'e7\'e3o n \'ba 70 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Decreto n\'ba 9681, de 29/11/05, DOE de 30/11/05}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "b) a isen\'e7\'e3o ser\'e1 previamente reco nhecida, no \'e2mbito da DAT Norte e da DAT Sul, pelo titular da Inspetoria Faze nd\'e1ria da circunscri\'e7\'e3o fiscal do contribuinte e, no \'e2mbito da DAT M ETRO, pelo tit ular da Coordena\'e7\'e3o da Central de Atendimento ou da Coordena\'e7\'e3o de A tendimento em Postos, mediante requerimento instru\'eddo com:"\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O item 5, }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub da al\'ednea "b", do inciso IV do art. 24}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub f oi revogado pe}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub la}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/05}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 18 /05/05.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf

0\nosupersub R eda\'e7\'e3o anterior dada \'e0 parte inicial do inciso IV, tendo sido acrescent ado ao art. 24 pela Altera\'e7\'e3o n\'ba 59 (}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9209}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 04/11/04, DOE de 05/11/04):\li ne }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub at\ 'e9 31/12/06, nas sa\'eddas de ve\'edculo automotor novo com at\'e9 127 HP de pot\'eancia brut a (SAE), especialmente adaptado para ser dirigido por motorista portador de defi ci\'eancia f\'edsica incapacitado de dirigir ve\'edculo convencional (normal), d esde que as re spectivas opera\'e7\'f5es de sa\'edda sejam amparadas por isen\'e7\'e3o do Impos to sobre Produtos Industrializados \'96 IPI e que os pedidos sejam protocolados a partir de 1\'ba de novembro de 2004, observadas as seguintes disposi\'e7\'f5es (Conv. ICMS 7 7/04): (efeitos de 05/11/04 a 31/12/06)\line (...)\line a) o benef\'edcio corres pondente dever\'e1 ser transferido ao adquirente do ve\'edculo, mediante redu\'e 7\'e3o no seu pre\'e7o; (efeitos de 05/11/04 a 13/02/07)\line }{\b0\i\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub b) a isen\'e7\'e3o ser\'e1 previame nte reconhecida pelo Inspetor Fazend\'e1rio do domic\'edlio}{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub fiscal do interessado, med iante requerim ento instru\'eddo com: (efeitos de 05/11/04 a 29/11/05)\line 1 - laudo de per\'e dcia m\'e9dica fornecido pelo Departamento de Tr\'e2nsito do Estado \'96 DETRAN, onde estiver domiciliado o interessado, que: (efeitos de 05/11/04 a 13/02/07)\ line 1.1 - ate ste sua completa incapacidade para dirigir ve\'edculos convencionais e sua aptid \'e3o para faz\'ea-lo naqueles especialmente adaptados;\line 1.2 - especifique o tipo de defici\'eancia f\'edsica;\line 1.3 - especifique as adapta\'e7\'f5es ne cess\'e1rias; \line 2 - declara\'e7\'e3o de Disponibilidade Financeira ou Patrimonial do porta dor de defici\'eancia, compat\'edvel com o valor do ve\'edculo a ser adquirido, apresentada diretamente ou por interm\'e9dio de representante legal, na forma do Anexo II do C onv. ICMS 77/04; (efeitos de 05/11/04 a 13/02/07)\line 3 - c\'f3pia autenticada da Carteira Nacional de Habilita\'e7\'e3o, na qual conste as restri\'e7\'f5es re ferentes ao condutor e as adapta\'e7\'f5es necess\'e1rias ao ve\'edculo; (efeito s de 05/11/04 a 13/02/07 )\line 4 - c\'f3pia autenticada da autoriza\'e7\'e3o expedida pela Se cretaria da Receita Federal para aquisi\'e7\'e3o do ve\'edculo com isen\'e7\'e3o do IPI; (efeitos de 05/11/04 a 13/02/07 )\line 5 - certid\'e3o negativa de d\'e 9bitos emitida pelo Instituto Nacional da Seguridade Social \'96 INSS, ou declara\'e7\'e3o de isen\'e7\'e3o; (efeitos de 05/11/04 a 17/05/05)\line 6 - comprovante de resid\'e ancia; (efeitos de 05/11/04 a 13/02/07 )\line }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub c) quando}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub o interessado necessitar do ve\'edculo com ada pta\'e7\'e3o ou caracter\'edstica especial para obter a Carteira Nacional de Hab ilita\'e7\'e3o , poder\'e1 adquiri-lo com isen\'e7\'e3o sem a apresenta\'e7\'e3o da respectiva c\'f3pia autenticada, hip\'f3tese em que, dentro do prazo de 180 (cento e oitent a) dias contados da data da aquisi\'e7\'e3o do ve\'edculo, constante no document o fiscal de ve nda, o adquirente dever\'e1, sob pena de recolher o imposto dispensado com atual iza\'e7\'e3o monet\'e1ria e acr\'e9scimos legais, nos termos da legisla\'e7\'e3o vigente e sem preju\'edzo das san\'e7\'f5es penais cab\'edveis, apresentar \'e0

reparti\'e7 \'e3o fiscal junto \'e0 qual foi reconhecida a isen\'e7\'e3o c\'f3pia autenticad a do respectivo documento; (efeitos de 05/11/04 a 13/02/07 )\line d) se deferido o pedido, o Inspetor Fazend\'e1rio emitir\'e1 autoriza\'e7\'e3o para que o inte ressado adquir a o ve\'edculo com isen\'e7\'e3o do ICMS em formul\'e1rio }{\b0\i\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pr\'f3prio, constante no Ane xo I do Conv\'eanio ICMS 77/04, que}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub ter\'e3o a seguinte destina\'e7\'e3o: (efeitos de 05/11/04 a 13 /02/07)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub 1}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b - a primeir a via dever\'e1 permanecer com o interessado;\line 2 - a segunda via ser\'e1 ent regue \'e0 concession\'e1ria, que dever\'e1 remet\'ea-la ao fabricante;\line 3 a terceira via dever\'e1 ser arquivada pela concession\'e1ria que efetuou a ven da ou intermed iou a sua realiza\'e7\'e3o;\line 4 - a quarta via ficar\'e1 em poder do fisco qu e reconheceu a isen\'e7\'e3o;\line e) o benef\'edcio previsto neste inciso somen te se aplica se o adquirente n\'e3o tiver d\'e9bitos para com a Fazenda P\'fabli ca Estadual; ( efeitos de 05/11/04 a 13/02/07 )\line f) o adquirente dever\'e1 recolher o impos to, com atualiza\'e7\'e3o monet\'e1ria e acr\'e9scimos legais, a contar da data da aquisi\'e7\'e3o constante no documento fiscal de venda, nos termos da legisla \'e7\'e3o vige nte e sem preju\'edzo das san\'e7\'f5es penais cab\'edveis, na hip\'f3tese de: ( efeitos de 05/11/04 a 13/02/07 )\line 1 - transmiss\'e3o do ve\'edculo, a qualqu er t\'edtulo, dentro do prazo de 3 (tr\'eas) anos da data da aquisi\'e7\'e3o, a pessoa que n \'e3o fa\'e7a jus ao mesmo tratamento fiscal;\line 2 - modifica\'e7\'e3o das car acter\'edsticas do ve\'edculo, para retirar-lhe o car\'e1ter de especialmente ad aptado;\line 3 - emprego do ve\'edculo em finalidade que n\'e3o seja a que justi ficou a isen \'e7\'e3o;\line g) o estabelecimento que efetuar a opera\'e7\'e3o isenta dever\' e1 fazer constar no documento fiscal de venda do ve\'edculo: (efeitos de 05/11/0 4 a 13/02/07 )\line 1 - o n\'famero de inscri\'e7\'e3o do adquirente no Cadastro de Pessoas F \'edsicas do Minist\'e9rio da Fazenda - CPF;\line 2 - o valor correspondente ao imposto n\'e3o recolhido;\line 3 - as declara\'e7\'f5es de que:\line 3.1 - a ope ra\'e7\'e3o \'e9 isenta de ICMS nos termos do Conv\'eanio ICMS 77/04;\line 3.2 nos primeiros 3 (tr\'eas) anos, contados da data da aquisi\'e7\'e3o, o ve\'edculo n\'e3o pode r\'e1 ser alienado sem autoriza\'e7\'e3o do fisco;\line h) ressalvados os casos excepcionais em que ocorra a destrui\'e7\'e3o completa do ve\'edculo ou seu desa parecimento, o benef\'edcio somente poder\'e1 ser utilizado uma \'fanica vez, no per\'edodo pr evisto no item I da al\'ednea \'93f\'94; (efeitos de 05/11/04 a 13/02/07)\line i ) o adquirente do ve\'edculo dever\'e1 entregar \'e0 reparti\'e7\'e3o fiscal a q ue estiver vin culado, at\'e9 o d\'e9cimo quinto dia \'fatil contado da data da aquisi\'e7\'e3o , c\'f3pia reprogr\'e1fica da primeira via do respectivo documento fiscal. (efei tos de 05/11/04 a 13/02/07)" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o benef\'edcio correspondente dever\'e1 ser tran sferido ao adq uirente do ve\'edculo, mediante redu\'e7\'e3o no seu pre\'e7o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o benef\'edcio somente se aplica a ve\'edculo au

tomotor novo c ujo pre\'e7o de venda ao consumidor sugerido pelo fabricante, inclu\'eddos os tr ibutos incidentes, n\'e3o seja superior a R$ 70.000,00 (setenta mil reais); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "b", do inciso IV do art. 24 foi dada pela Altera \'e7\'e3o n\'ba 122 (Decreto n\'ba 11656, de 11/08/09, DOE de 12/08/09), efeitos a partir de 12/08/09.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "b", do i nciso IV do ar t. 24 pela Altera\'e7\'e3o n\'ba 113 (Decreto n\'ba 11.411, de 20/01/09, DOE de 21/01/09), efeitos de 21/01/09 a 11/08/09:\line }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) o benef\'edcio somente se aplica a ve\'edculo au tomotor novo cujo pre\'e7o de venda ao consumidor sugerido pelo fabricante, incl u\'eddos os tributos incidentes, n\'e3o seja superior a R$ 60.000,00 (sessenta m il reais);" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a isen\'e7\'e3o ser\'e1 previamente reconhecida, no \'e2mbito da DAT Norte e da DAT Sul, pelo titular da Inspetoria Fazend\'e1ria da circunscr i\'e7\'e3o fiscal do contribuinte e, no \'e2mbito da DAT METRO, pelo titular da Coordena\'e7\'e3o da Central de Atendimento ou da Coordena\'e7\'e3o de Atendimen to em Postos, mediante requerimento instru\'eddo com: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub laudo de per\'edcia m\'e9dica fornecido pelo De partamento de Tr\'e2nsito do Estado \'96 DETRAN, onde estiver domiciliado o interessado, que: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub especifique o tipo de defici\'eancia f\'edsic a; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub discrimine as caracter\'edsticas espec\'edfic as necess\'e1r ias para que o motorista portador de defici\'eancia f\'edsica possa dirigir o ve \'edculo; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub comprova\'e7\'e3o de disponibilidade financeira ou patrimonia l, do portador de defici\'eancia, suficiente para fazer frente aos gastos com a aquisi\'e7\'e3o e a manuten\'e7\'e3o do ve\'edculo a ser adquirido; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub c\'f3pia autenticada da Carteira Nacional de Ha bilita\'e7\'e3 o, na qual conste as restri\'e7\'f5es referentes ao condutor e as adapta\'e7\'f5 es necess\'e1rias ao ve\'edculo; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 4 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out

l0\shad0\f0\fs24\cf0\nosupersub c\'f3pia autenticada da autoriza\'e7\'e3o exped ida pela Secre taria da Receita Federal para aquisi\'e7\'e3o do ve\'edculo com isen\'e7\'e3o do IPI; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 5 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub comprovante de resid\'eancia; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub quando o interessado necessitar do ve\'edculo co m caracter\'ed stica espec\'edfica para obter a Carteira Nacional de Habilita\'e7\'e3o, poder\' e1 adquiri-lo com isen\'e7\'e3o sem a apresenta\'e7\'e3o da respectiva c\'f3pia autenticada; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub e)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub se deferido o pedido, o Inspetor Fazend\'e1rio e mitir\'e1 auto riza\'e7\'e3o em formul\'e1rio pr\'f3prio constante no Anexo I do Conv\'eanio IC MS 03/07, em quatro vias, que ter\'e3o a seguinte destina\'e7\'e3o: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a primeira via dever\'e1 permanecer com o inter essado; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a segunda via ser\'e1 entregue \'e0 concession\ 'e1ria, que de ver\'e1 remet\'ea-la ao fabricante; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a terceira via dever\'e1 ser arquivada pela con cession\'e1ria que efetuou a venda ou intermediou a sua realiza\'e7\'e3o; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 4 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a quarta via ficar\'e1 em poder do fisco que re conheceu a ise n\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o adquirente do ve\'edculo dever\'e1 apresentar \'e0 reparti \'e7\'e3o fiscal a que estiver vinculado, nos prazos a seguir relacionados, cont ados da data da aquisi\'e7\'e3o do ve\'edculo constante no documento fiscal de v enda: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub at\'e9 o d\'e9cimo quinto dia \'fatil, c\'f3pia autenticada da nota fiscal que documentou a aquisi\'e7\'e3o do ve\'edculo; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub at\'e9 180 (cento e oitenta) dias: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.1.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub c\'f3pia autenticada do documento mencionado n a al\'ednea \'93d\'94; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o

utl0\shad0\f0\fs24\cf0\nosupersub 2.2.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub c\'f3pia autenticada da nota fiscal referente \'e0 coloca \'e7\'e3o do acess\'f3rio ou da adapta\'e7\'e3o efetuada pela oficina especializ ada ou pela concession\'e1ria autorizada, caso o ve\'edculo n\'e3o tenha sa\'edd o da fabrica com as caracter\'edsticas espec\'edficas discriminadas no laudo de que trata o it em 1 da al\'ednea \'93c\'94; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub g)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o benef\'edcio previsto neste inciso somente se aplica se o ad quirente n\'e3o tiver d\'e9bitos para com a Fazenda P\'fablica Estadual; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub h)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o adquirente dever\'e1 recolher o imposto, com a tualiza\'e7 \'e3o monet\'e1ria e acr\'e9scimos legais, a contar da data da aquisi\'e7\'e3o c onstante no documento fiscal de venda, nos termos da legisla\'e7\'e3o vigente e sem preju\'edzo das san\'e7\'f5es penais cab\'edveis, na hip\'f3tese de: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub transmiss\'e3o do ve\'edculo, a qualquer t\'edt ulo, dentro do prazo de 3 (tr\'eas) anos da data da aquisi\'e7\'e3o, a pessoa que n\'e3o fa\'e 7a jus ao mesmo tratamento fiscal; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub modifica\'e7\'e3o das caracter\'edsticas do ve\ 'edculo, para retirar-lhe o car\'e1ter de especialmente adaptado; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub emprego do ve\'edculo em finalidade que n\'e3o seja a que jus tificou a isen\'e7\'e3o; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 4 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub n\'e3o atender ao disposto na al\'ednea \'93f\' 94 \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub i)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub n\'e3o se aplica o disposto na al\'ednea anterio r nas seguinte s hip\'f3teses: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub : A al\'ednea "g" do inciso IV do art. 1\'ba foi retificada para al\ 'ednea "i" por for\'e7a do Decreto n\'ba 10.333, de 26/04/07, DOE de 27/04/07. \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub transmiss\'e3o para a seguradora nos casos de r oubo, furto ou perda total do ve\'edculo; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub transmiss\'e3o do ve\'edculo em virtude do fale

cimento do ben efici\'e1rio; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub aliena\'e7\'e3o fiduci\'e1ria em garantia; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub j)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o estabelecimento que efetuar a opera\'e7\'e3o i senta dever \'e1 fazer constar no documento fiscal de venda do ve\'edculo: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub : A al\'ednea "h" do inciso IV do art. 1\'ba foi retificada para al\ 'ednea "j" por for\'e7a do Decreto n\'ba 10.333, de 26/04/07, DOE de 27/04/07. \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o n\'famero de inscri\'e7\'e3o do adquirente no Cadastro de P essoas F\'edsicas do Minist\'e9rio da Fazenda - CPF; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o valor correspondente ao imposto n\'e3o recolh ido; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub as declara\'e7\'f5es de que: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a opera\'e7\'e3o \'e9 isenta de ICMS nos term os do Conv\'ea nio ICMS 03/07; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub nos primeiros 3 (tr\'eas) anos, contados da d ata da aquisi \'e7\'e3o, o ve\'edculo n\'e3o poder\'e1 ser alienado sem autoriza\'e7\'e3o do f isco; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub k) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub ressalvados os casos excepcionais em que ocorra a destrui\'e7 \'e3o completa do ve\'edculo ou seu desaparecimento, o benef\'edcio somente pode r\'e1 ser utilizado uma \'fanica vez, no per\'edodo previsto no item 1 da al\'ed nea \'93h\'94. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub : A al\'ednea "i" do inciso IV do art. 24 foi retificada para al\'ed nea "k" por for\'e7a do Decreto n\'ba 10.333, de 26/04/07, DOE de 27/04/07. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 24, V}{\*\bkmkend 24, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas in ternas das mer cadorias indicadas no }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs2 4\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f

0\fs24\cf0\nosupersub 55/98, quando destinadas a pessoas portadoras de defici\' eancia f\'edsi ca, auditiva ou visual (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 55/98 e 16/07). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso V foi acrescentado ao art. 24 pela Altera\'e7\'e3o n\'ba 88 (Decreto n\'ba 10.333, de 26/04/07, DOE de 27/04/07). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 24-A}{\*\bkmkend 24-A}{\b Art. 24 -A. }{\b0 S\'e3o isentas de ICMS as sa\'eddas internas de ve\'edculos automotore s destinados a Associa\'e7\'e3o de Pais e Amigos dos Excepcionais - APAE, desde que (Conv. ICM S 91/98): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 24-A foi acrescentado pela Altera\'e7\'e3o n\'ba 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08), efeitos a partir de 09/08/08. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub o ve\'edculo se destine a utiliza\'e7\'e3o na atividad e espec\'edfic a da entidade; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o benef\'edcio correspondente seja transferido para o adquirente do ve\'edculo, mediante redu\'e7\'e3o no seu pre\'e7o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} O imposto incidir\'e1, no rmalmente, sobre quaisquer acess\'f3rios opcionais, que n\'e3o sejam equipamento s originais do ve\'edculo adquirido. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba}{\i0 A aliena\'e7\'e3o do ve\'edculo adquirido com a isen\'e7\'e3o a pessoa que n\'e3o satisfa\'e7a os req uisitos e as condi\'e7\'f5es estabelecidas no }caput{\i0 deste artigo, ocorrida antes de 3 (t r\'eas) anos contados da data de sua aquisi\'e7\'e3o, sujeitar\'e1 o alienante a o pagamento atualizado do tributo dispensado. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba}{\i0 Na hip\'f3tese de fr aude, considerando-se como tal, tamb\'e9m, a n\'e3o observ\'e2ncia do disposto n o inciso I do }caput{\i0 , o tributo, atualizado, ser\'e1 integralmente exigido com multa e ju ros morat\'f3rios. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba} As concession\'e1rias aut orizadas, al\'e9m do cumprimento das demais obriga\'e7\'f5es previstas na legisl a\'e7\'e3o, dever\'e3o mencionar, na nota fiscal emitida para entrega do ve\'edc ulo ao adquire nte, que a opera\'e7\'e3o \'e9 beneficiada com isen\'e7\'e3o do ICMS, nos termos do Conv\'eanio ICMS 91/98 e que, nos primeiros tr\'eas anos, o ve\'edculo n\'e3 o poder\'e1 ser alienado sem autoriza\'e7\'e3o do Fisco. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 5\'ba} A isen\'e7\'e3o \'e9 condi cionada ao reconhecimento pr\'e9vio, mediante requerimento do adquirente, acompa nhado das informa\'e7\'f5es e documentos comprobat\'f3rios do atendimento das co ndi\'e7\'f5es estabelecidas, sendo que:

\par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub a aprecia\'e7\'e3o do pedido compete: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub no \'e2mbito da DAT Norte e da DAT Sul, ao titular da I nspetoria Faze nd\'e1ria da circunscri\'e7\'e3o fiscal do contribuinte; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub no \'e2mbito da DAT METRO, ao titular da Coordena\'e7\' e3o da Central de Atendimento ou da Coordena\'e7\'e3o de Atendimento em Postos; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub do indeferimento do pedido caber\'e1 recurso volunt\' e1rio para o D iretor de Tributa\'e7\'e3o. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O XII\line Da Isen\'e7\'e3o das Opera \'e7\'f5es com \'c1gua Natural \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 25}{\*\bkmkend 25}{\b Art. 25. }{ \b0 S\'e3o isentas do ICMS as opera\'e7\'f5es internas efetuadas por concession\ 'e1rio de servi\'e7o p\'fablico de abastecimento de \'e1gua (Convs. ICMS 98/89, 67/92 e 151/94 ): \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 25, I}{\*\bkmkend 25, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nos fornecimento s de \'e1gua n atural canalizada: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 25, I, a}{\*\bkmkend 25, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em l iga\'e7\'f5es com consumo medido de at\'e9 30m}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\up6 3}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0\nosupersub mensais, por economia; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 25, I, b}{\*\bkmkend 25, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em l iga\'e7\'f5es n\'e3o medidas, para consumo residencial; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 25, I, c}{\*\bkmkend 25, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em l iga\'e7\'f5es para consumo de \'f3rg\'e3os p\'fablicos federais, estaduais e municipais; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 25, II}{\*\bkmkend 25, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nos fornecime ntos de \'e1gu a natural atrav\'e9s de carro-pipa. \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 25-A.}{ S\'e3o isentas do ICMS as sa\ 'eddas internas de \'e1gua bruta captada por empresa devidamente autorizada a us ar os recursos h\'eddricos pela Ag\'eancia Nacional de \'c1guas - ANA, destinada s a propriedad es rurais ou empresas de servi\'e7o de abastecimento de \'e1gua. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha

d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O art. 25-A foi acrescentado pela Altera\'e7\'e3o }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 139 (}{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12444, de 26/1 0/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub ), efeitos a partir de 27/10/10. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O XIII\line Da Isen\'e7\'e3o das Oper a\'e7\'f5es com Mercadorias Destinadas \'e0 Itaipu Binacional \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 26}{\*\bkmkend 26}{\b Art. 26. }{ \b0 S\'e3o isentas do ICMS as opera\'e7\'f5es de venda de que decorram sa\'eddas de mercadorias destinadas \'e0 Itaipu Binacional, observadas as seguintes dispo si\'e7\'f5es ( Convs. ICM 10/75 e 23/77, e Convs. ICMS 36/90, 80/91 e 05/94): \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 26, I}{\*\bkmkend 26, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o contribuinte d ever\'e1 indic ar na Nota Fiscal: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 26, I, a}{\*\bkmkend 26, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub que a opera\'e7 \'e3o est\'e1 isenta do ICMS, por for\'e7a do artigo XII do Tratado promulgado p elo Decreto Federal n\'ba 72.707, de 28 de agosto de 1973; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 26, I, b}{\*\bkmkend 26, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\ 'famero da "Or dem de Compra" emitida pela Itaipu Binacional; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 26, II}{\*\bkmkend 26, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o reconhecime nto definitivo da isen\'e7\'e3o ficar\'e1 condicionado \'e0 comprova\'e7\'e3o da efetiva entre ga da mercadoria \'e0 Itaipu Binacional, comprova\'e7\'e3o essa a ser feita por meio de "Certificado de Recebimento" emitido pela Itaipu Binacional ou por outro documento por ela institu\'eddo, contendo, no m\'ednimo, n\'famero, data e valor da Nota Fisc al, sendo que, dentro de 180 dias contados da data da sa\'edda da mercadoria, o contribuinte dever\'e1 dispor do supramencionado "Certificado de Recebimento"; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 26, III}{\*\bkmkend 26, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a moviment a\'e7\'e3o de mercadorias entre os estabelecimentos da Itaipu Binacional ser\'e1 acompanhada p or documento da pr\'f3pria empresa, denominado "Guia de Transfer\'eancia", confe ccionado mediante Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais e co ntendo numera \'e7\'e3o tipograficamente impressa, sendo igualmente admitido o uso da referida Guia nas remessas de mercadorias a terceiros, para fins de industrializa\'e7\'e 3o, acabamento e conserto, desde que a mercadoria retorne \'e0 empresa remetente . \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O XIV\line Da Isen\'e7\'e3o das Remes sas Internas de Bens de Uso e Materiais de Consumo, \line e da Isen\'e7\'e3o do Pagamento da Diferen\'e7a de Al\'edquotas \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 27}{\*\bkmkend 27}{\b Art. 27. }{ \b0 S\'e3o isentas do ICMS as opera\'e7\'f5es ou movimenta\'e7\'f5es de mercador ias, bens ou materiais:

\par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 27, I}{\*\bkmkend 27, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas seguintes mo vimenta\'e7 \'f5es, no territ\'f3rio deste Estado, de bens do ativo permanente, material de consumo e outros bens (Convs. ICMS 70/90, 80/91 e 151/94): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 27, I, a}{\*\bkmkend 27, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub reme ssas entre est abelecimentos de uma mesma empresa: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 27, I, a,1}{\*\bkmkend 27 , I, a,1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de bens integ rados ao ativo permanente; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 27, I, a, 2}{\*\bkmkend 2 7, I, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b de materiai s de uso ou consumo, assim entendidos, para os efeitos deste item, os produtos q ue tenham sido adquiridos de terceiros e n\'e3o sejam utilizados para comerciali za\'e7\'e3o ou para integrar um novo produto ou, ainda, de produtos que n\'e3o s ejam consumido s no respectivo processo de industrializa\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 27, I, b}{\*\bkmkend 27, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub reme ssas de bens i ntegrados ao ativo permanente, bem como de moldes, matrizes, gabaritos, padr\'f5 es, chapelonas, modelos e estampas: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 27, I, b, 1}{\*\bkmkend 2 7, I, b, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b para presta \'e7\'e3o de servi\'e7os fora do estabelecimento, desde que devam retornar ao es tabelecimento de origem; ou \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 27, I, b, 2}{\*\bkmkend 2 7, I, b, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b com destino a outro estabelecimento inscrito como contribuinte, para serem utilizados na el abora\'e7\'e3o de produtos encomendados pelo remetente, desde que devam retornar ao estabelecimento de origem; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 27, I, c}{\*\bkmkend 27, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub reto rnos, ao estab elecimento de origem, dos bens a que se refere a al\'ednea anterior; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 27, II}{\*\bkmkend 27, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas entradas de bens e de m ateriais de consumo procedentes de outras unidades da Federa\'e7\'e3o, relativam ente ao pagamento da diferen\'e7a de al\'edquotas, nas seguintes hip\'f3teses: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 27, II, a}{\*\bkmkend 27, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir de 26/0 7/94, aquisi\'e7\'e3o de produtos destinados \'e0 implanta\'e7\'e3o de ind\'fast

ria produtora de celulose sol\'favel (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f0\fs24\cf0\nosupersub 61/94); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 27, II, b}{\*\bkmkend 27, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de 02/12/94 at \'e9 30/04/03, aquisi\'e7\'e3o de m\'e1quinas, aparelhos, equipamentos, implemen tos e bens destinados ao uso ou ativo imobilizado de estabelecimentos industriai s ou agropecu\'e1rios, inclusive de empresas geradoras de energia el\'e9trica, p ara serem empr egados na implanta\'e7\'e3o ou amplia\'e7\'e3o da planta de produ\'e7\'e3o, deve ndo o benef\'edcio, contudo, ser reconhecido, caso a caso, por ato do Inspetor F azend\'e1rio do domic\'edlio fiscal do contribuinte, em face de an\'e1lise t\'e9 cnica dos moti vos apresentados pelo interessado (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub Convs. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub 55/93, 96/94, 151/94, 102/96, 121/97, 23/98 , 05/99 e 10/0 1); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b", do inciso II do art. 27 foi dada pela Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02)}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a part ir de 01/01/03.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub A reda\'e7\'e3o da al\'ednea "b", do inciso II do art. 27 foi modifi cada pelas Altera\'e7\'f5es n\'bas 12 e 24 (}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub 7675/99 e 7955/01}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub )}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub , respectivamente, }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub para prorroga\'e7\'e3o do prazo de v ig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "b", do inciso II do art. 27 pela}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7 \'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) de 02/12/94 at\'e9 30/04/99, aquisi\'e7\'e3o de m\'e1quinas, aparelhos, equipamentos, implementos e bens dest inados ao uso ou ativo imobilizado de estabelecimentos industriais ou agropecu\'e1rios, para s erem empregados na implanta\'e7\'e3o ou amplia\'e7\'e3o da planta de produ\'e7\' e3o, devendo o benef\'edcio, contudo, ser reconhecido, caso a caso, por ato do D iretor de Trib uta\'e7\'e3o, em face de an\'e1lise t\'e9cnica dos motivos apresentados pelo int eressado (Convs. ICMS 55/93, 96/94, 151/94, 102/96, 121/97 e 23/98);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Anter

iormente a al \'ednea b, do inciso II do art. 27 foi modificado pelas Altera\'e7\'f5es n\'bas 5 e 7 ( Decretos n\'bas }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub 7244/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub e 736598), respectivamente, para prorroga\'e7\'e3o do prazo de vig\ 'eancia do benef\'edcio. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 27, II, c}{\*\bkmkend 27, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea \'93c\'94 foi revogada pela Altera\'e7\'e3o n\'ba 4 (}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n \'ba 6903, de 16/10/97, DOE de 17/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub ), sendo que a mat\'e9ria nela contida passou a ser tratada c omo n\'e3o-incid\'eancia, nos termos do inciso IV do art. 7\'ba\line \line }{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1r ia:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub \'93c) aquisi\'e7\'f5es de bens do ativo permanente por:\line 1 - microempres as industrias, microempresas comerciais varejistas e microempresas ambulantes;\line 2 - produt ores e extratores n\'e3o equiparados a comerciantes ou a industriais (art. 442). \'94 \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 27, II, d}{\*\bkmkend 27, II, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de 23/07/02 at \'e9 31/12/12, aquisi\'e7\'e3o de m\'e1quinas, aparelhos, equipamentos, suas par tes e pe\'e7as e materiais discriminados no inciso XXXI do art. 32, quando desti nados \'e0 constru\'e7\'e3o do Sistema de Trens Metropolitanos de Salvador \'96 Bahia (Metr \'f4), objeto do contrato de empr\'e9stimo 4494-BR celebrado com o Banco Interam ericano de Reconstru\'e7\'e3o e Desenvolvimento \'96 BIRD (}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 74/02); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o da al\'ednea "d", do inciso II do }{\b\i\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 27 foi modificada }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pelas Altera\'e7\'f5es n \'bas 77, 105 e 145 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decretos n\'bas 10.001/06}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub 11167/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub e }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\

nosupersub 12831/11}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ) , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub resp ectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\lin e \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Reda\'e7\'e3 o anterior dada \'e0 al\'ednea "d", tendo sido }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub acrescentada ao inciso II do art. 27 pe la Altera\'e7\'e3o n\'ba 35 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub Decreto n\'ba 8294, de 21/08/02, DOE de 22/08/02}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 22/08/02 a 0 9/05/06:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "d) de 23/07/02 at\'e9 30/06/06, aquisi\'e7\'e3o de m\'e1quinas, aparelhos, equipament os, suas partes e pe\'e7as e materiais discriminados no inciso XXXI do art. 32, quando destinados \'e0 constru\'e7\'e3o do Sistema de Trens Metropolitanos de Sa lvador \'96 Ba hia (Metr\'f4), objeto do contrato de empr\'e9stimo 4494-BR celebrado com o Banc o Interamericano de Reconstru\'e7\'e3o e Desenvolvimento \'96 BIRD (Conv. ICMS 7 4/02);" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 27, II, e}{\*\bkmkend 27, II, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at \'e9 31/12/12, aquisi\'e7\'f5es de bens relacionados no Anexo \'fanico do Conv\'eanio ICMS 97/ 06, destinados a integrar o ativo imobilizado de empresa portu\'e1ria para apare lhamento, moderniza\'e7\'e3o e utiliza\'e7\'e3o exclusivamente em portos localiz ados no territ \'f3rio baiano, desde que a efetiva utiliza\'e7\'e3o dos bens ocorra pelo prazo m\'ednimo de cinco anos. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o da al\'ednea "e", do inciso II do}{\b\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 27 foi modificada pelas Al tera\'e7\'f5es n\'ba 112, 122, 130 e 132 (Decretos n\'bas}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 11396/08, 11656/09, 11923/1 0 e 11982/10), respectivamente, }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio, tend o sido acrescentada ao inciso II do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub do art. 27 pela Altera\'e7\'e3o n\'ba 81 (}{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10.156}{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 13/11/06, DOE de 14/ 11/06). \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub f - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub o benef\'edcio previsto na al\'ednea anterior a plica-se tamb \'e9m aos \'93portos secos\'94. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br

sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "f" foi acrescentada ao inciso II do}{\b\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 27 pela Altera\'e7\'e3o n\' ba 84 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10223, de 02/02/07, DOE de 03 e 04/02/07}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 03/02/07. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub g}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub ) aquisi\'e7\'e3o de tratores de at\'e9 75CV reali zada por peque nos agricultores no \'e2mbito do Programa Nacional Trator Popular; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A al\'ednea "g" foi acrescentada ao inciso II do}{\b\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 27 pela Altera\'e7\'e3o n\'ba 113 ( Decreto n\'ba 11.411, de 20/01/09, DOE de 21/01/09), efeitos a partir de 21/01/0 9. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub h}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub ) at\'e9 31/07/14, nas aquisi\'e7\'f5es de mercado rias e bens de stinados \'e0 constru\'e7\'e3o, amplia\'e7\'e3o, reforma ou moderniza\'e7\'e3o d os Centros de Treinamentos de Sele\'e7\'f5es (CTS) reconhecidos pela FIFA, que s er\'e3o utilizados na Copa do Mundo de Futebol FIFA 2014, desde que fique compro vado o efetivo emprego dos bens nas referidas obras (Conv. ICMS 72/11); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A al\'ednea "h" foi acrescentada ao inciso II do}{\b\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 27 pela Altera\'e7\'e3o n\' ba 147 (Decreto n\'ba 13165, de 11/08/11, DOE de 12/08/11), efeitos a partir de 12/08/11. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub at\'e9 31/12/12, realizadas pela Empresa Brasileira de Pesquisa Ag ropecu\'e1ria - EMBRAPA, nas (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub 47/98): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub A reda\'e7\'e3o da parte inicial do inciso III do }{\b\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 27 }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e 7\'f5es n\'bas 43, 60, 99, 102, 105, 112, 122, 130 e 132 (Decretos n\'bas 8606/0 3, 9281/04, 10 840/08, 11089/08, 11167/08, 11396/08, 11656/09, 11923/10 e 11982/10), respectiva mente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \lin e }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda \'e7\'e3o ante rior dada a parte inicial do inciso III do art. 27 }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 26 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 8023, de 2 4/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub )}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub , efeitos de 15/07/98 a 31/07/03:\line }{\b0\i\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - at\'e9 31 de julho de 2003, realizadas pela Empresa Brasileira de Pesquisa Agropecu\'e1ria - EMBRAPA, nas (C onv. ICMS 47/98 e 51/01):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a parte inicial do inciso III d o art. 27 pela Altera\'e7\'e3o n\'ba 08 (Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/98)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub , efeitos at\'e9 14/07/98:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub "{\*\bkmkstart 27, III}{\*\bkmkend 27, III}III - at\'e9 31 de ju lho de 2001, realizadas pela Empresa Brasileira de Pesquisa Agropecu\'e1ria - EM BRAPA, nas (Co nv. ICMS 47/98):}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub " \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 27, III, "a"}{\*\bkmkend 27, III, "a"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub sa\'eddas de bens do ativo imobilizado e de uso ou consumo para outro estabelecimento da m esma empresa ou para estabelecimento de empresa estadual integrante do Sistema N acional de Pesquisa Agropecu\'e1ria; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 27, III, "b"}{\*\bkmkend 27, III, "b"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub aquisi\'e7 \'f5es interestaduais de bens do ativo imobilizado e de uso ou consumo, relativa mente ao diferencial de al\'edquotas. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub at\'e9 31/12/2012, nas entradas procedentes de outras unidades da F edera\'e7\'e3o de bens destinados ao ativo imobilizado de estabelecimento de ind \'fastria de latic\'ednios, relativamente ao pagamento da diferen\'e7a de al\'ed quotas. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso IV foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw

0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 27 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 146 (Decreto n\'ba 12955 , de 20/06/11, DOE de 21/06/11), efeitos a partir de 01/05/11. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 27, 1o}{\*\bkmkend 27, 1o}{ \b\fs24 \'a7 1\'ba} {\cf0 Nas aquisi\'e7\'f5es interestaduais de bens do ativo p ermanente e de bens de uso e materiais de consumo efetuadas por produtores ou ex tratores n \'e3o equiparados a comerciantes ou a industriais, por microempresas, por empres as de pequeno porte, por ambulantes, por contribuintes enquadrados no regime de apura\'e7\'e3o em fun\'e7\'e3o da receita bruta, por transportadores e por contr ibuintes dispe nsados de escritura\'e7\'e3o fiscal, observar-se-\'e1 o disposto nos}{\ul\cf5 } { incisos IV e V do art. 7\'ba}. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 1\'ba do art. 27 foi dada pela Altera\ 'e7\'e3o n\'ba 9 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub De creto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub para acrescentar a express\'e3o "por empres as de pequeno porte, por ambulantes", efeitos a partir de 01/01/99\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O par\'e1grafo \'fanic o foi renumerado para \'a7 1\'ba do art. 27 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03 /03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub ), tendo sido acrescentado pela Altera\'e7\'e3o n\'ba 4 (}{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6903, de 16 /10/97, DOE de 17/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub ). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 27, 2o}{\*\bkmkend 27, 2o}{ \b \'a7 2\'ba }{\b0 Nas transfer\'eancias de bens do ativo imobilizado entre est abelecimentos do mesmo titular, situados neste Estado, observar-se-\'e1 o dispos to no }{ p ar\'e1grafo \'fanico do art. 98}{\b0 . \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub : O \'a7 2\'ba foi acrescentado ao art. 27 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Dec reto n\'ba 724 4, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba} Ser\'e1 dispensado o reco nhecimento de que trata a al\'ednea "b" do inciso II deste artigo quando o contr ibuinte tiver obtido aprova\'e7\'e3o t\'e9cnica para frui\'e7\'e3o de incentivo fiscal ou fina nceiro concedido por este Estado, desde que esta aprova\'e7\'e3o esteja vinculad a a projeto de implanta\'e7\'e3o ou amplia\'e7\'e3o da planta de produ\'e7\'e3o. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs

p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub : A reda\'e7\'e3o atual do \'a7 3\'ba do art. 27 foi dada pela Altera\ 'e7\'e3o n\'ba 36 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02).\line \line Reda\'e7\'e3o anteri or dada ao \'a7 3\'ba, tendo sido acrescentado ao art. 27 pela Altera\'e7\'e3o n \'ba 12 (Decre to n\'ba 7675, de 15/09/99. DOE de 16/09/99):\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 3\'ba Ser\'e1 dispensado o re conhecimento de que trata a al\'ednea "b", do inciso II, deste artigo quando o c ontribuinte ti ver obtido aprova\'e7\'e3o t\'e9cnica para frui\'e7\'e3o de benef\'edcio fiscal concedido por este Estado, atrav\'e9s de programa especial, desde que esta aprov a\'e7\'e3o esteja vinculada a projeto de implanta\'e7\'e3o ou amplia\'e7\'e3o da empresa." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba }Na hip\'f3tese do par\'e1 grafo anterior, o contribuinte dever\'e1 manter c\'f3pia do Di\'e1rio Oficial do Estado em que foi publicada a resolu\'e7\'e3o de aprova\'e7\'e3o do projeto, pa ra apresenta \'e7\'e3o ao fisco, quando solicitado. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub : O \'a7 4\'ba foi acrescentado ao art. 27 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99)}{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 5\'ba} A isen\'e7\'e3o de que tr ata a al\'ednea \'93b\'94 do inciso II se aplica inclusive \'e0s empresas gerado ras de energia el\'e9trica. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub : O \'a7 5\'ba foi acrescentado ao art. 27 pela Altera\'e7\'e3o n\'ba 34 (Decreto n\'ba 8276, de 26/06/02. DOE de 27/06/02)}{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O XV\line Da Isen\'e7\'e3o das Opera\ 'e7\'f5es e Presta\'e7\'f5es Relativas ao Com\'e9rcio Exterior, }{\b\fs24 Inclus ive com Lojas Francas, Miss\'f5es Diplom\'e1ticas, Reparti\'e7\'f5es Consulares e Organismos I nternacionais \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 28}{\*\bkmkend 28}{\b Art. 28. }{ \b0 S\'e3o isentas do ICMS as opera\'e7\'f5es e presta\'e7\'f5es relativas \'e0 importa\'e7\'e3o e \'e0s remessas ou vendas relacionadas com lojas francas, miss \'f5es diplom \'e1ticas, reparti\'e7\'f5es consulares e organismos internacionais: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, I}{\*\bkmkend 28, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas hip\'f3teses previstas: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, I, a}{\*\bkmkend 28, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a)

}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no a rt. 17, II, "a "; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, I, b}{\*\bkmkend 28, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no a rt. 24, II, "b ", 3; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, I, c}{\*\bkmkend 28, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "c", do inciso I do }{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 28 foi revogada pela Altera\'e7\'e3o n\'ba 11 (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub ), efeitos a partir de 01/02/99.\line \line }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\ 'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub "{\* \bkmkstart 28, I, c}{\*\bkmkend 28, I, c}c) n}{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub o art. 515, \'a7 1\'ba, I, \'93b\'94;". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub no inciso VI do art. 17 (}{\b0\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 95/98); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A al\'ednea "d" foi acrescentada ao inciso I do }{\b\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub art. 28 pela Altera\'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, II}{\*\bkmkend 28, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de produtos m anufaturados, de fabrica\'e7\'e3o nacional, efetuadas pelos respectivos fabrican tes, quando destinados \'e0s empresas nacionais exportadoras de servi\'e7os rela cionadas na forma do art. 1\'ba do Decreto-Lei n\'ba 1.633, de 9 de agosto de 19 78, observado o seguinte (Conv. ICM 04/79 e Convs. ICMS 47/90, 80/91 e 124/93): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, II, a}{\*\bkmkend 28, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a

isen\'e7\'e3o do ICMS diz respeito unicamente aos produtos a serem exportados em decorr\'eanci a de contratos de presta\'e7\'e3o de servi\'e7os no exterior e que constem na re la\'e7\'e3o a que alude o art. 10, inciso II, do }{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub Decreto-Lei n\'ba 1.633, de 9 de agosto de 1978}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, II, b}{\*\bkmkend 28, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pa ra outorga do est\'edmulo fiscal, consideram-se empresas nacionais exportadoras de servi\'e7os as registradas, a esse t\'edtulo, no cadastro de contribuintes da respectiva un idade da Federa\'e7\'e3o, e que comprovem o atendimento aos seguintes requisitos m\'ednimos: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 28, II, b, 1}{\*\bkmkend 28, II, b, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub registro no Departamento de Com\'e9rcio Exterior do Minist\'e9rio da Economia, Fazenda e Planejamento, e na Secretaria da Receita Federal, quando previstos; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 28, II, b, 2}{\*\bkmkend 28, II, b, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub capital d ividido em a\'e7\'f5es, sendo nominativas as com direito a voto, das quais dois ter\'e7os, no m\'ednimo, perten\'e7am, direta ou indiretamente, a pessoas f\'eds icas residentes e domiciliadas no Pa\'eds; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 28, II, b, 3}{\*\bkmkend 28, II, b, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub capital c uja participa\'e7\'e3o majorit\'e1ria perten\'e7a, direta ou indiretamente, a pe ssoas f\'edsicas residentes e domiciliadas no Pa\'eds; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, II, c}{\*\bkmkend 28, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de ntro de 60 dia s, a contar do t\'e9rmino do ano civil em que hajam ocorrido as respectivas oper a\'e7\'f5es, os fabricantes de produtos manufaturados que tenham feito uso do be nef\'edcio de que cuida a al\'ednea "a" deste inciso comunicar\'e3o \'e0 reparti \'e7\'e3o fisc al do seu domic\'edlio o total das sa\'eddas de produtos com isen\'e7\'e3o do IC MS; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, III}{\*\bkmkend 28, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - revog ado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub art. 28 foi revogado pela altera\'e7\'e3o n\'ba 60 (Decreto n\'ba 9281, de 21/12/04, DOE de 22/12/04)\line \line R}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub eda\'e7\'e3o anterior dada ao inciso III do art. 28 pela

Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 07/01 /99.\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "III - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub nas segui ntes sa\'eddas e entradas de m\'e1quinas, equipamentos, aparelhos, instrumentos ou material, ou respectivos acess\'f3rios, sobressalentes ou ferramentas, desde que as opera\'e7\'f5es estejam amparadas por programa especial de exporta\'e7\'e 3o (Programa B EFIEX) aprovado at\'e9 31/12/89, o adquirente das mercadorias seja empresa indus trial e as mercadorias se destinem a integrar o ativo imobilizado da empresa ind ustrial, para uso exclusivo na atividade produtiva realizada pelo estabeleciment o importador. (Convs. ICMS 130/94 e 130/98):\line {\*\bkmkstart 28, III, a}{\*\bkmkend 28, III , a}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a) entradas, no estabelecimento do importador, das supramencionadas mercadorias, q uando proceden tes do exterior, com a condi\'e7\'e3o de que haja, neste caso, isen\'e7\'e3o do Imposto sobre a Importa\'e7\'e3o;\line {\*\bkmkstart 28, III, b}{\*\bkmkend 28, III, b}b) sa\'eddas, no mercado interno, das supramencionadas mercadorias, sendo que:\line {\* \bkmkstart 28, III, b, 1}{\*\bkmkend 28, III, b, 1}1 - n\'e3o prevalecer\'e1 a i sen\'e7\'e3o, quando o adquirente puder importar a mercadoria com a redu\'e7\'e3 o da base de c\'e1lculo de que cuida o }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub art. 84}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub , caso em que a base de c\'e1lculo ser\'e1 reduzida de aco rdo com o percentual ali estipulado;\line {\*\bkmkstart 28, III, b, 2}{\*\bkmken d 28, III, b, 2}2 - o fornecedor dever\'e1 manter comprova\'e7\'e3o, relativamente ao adquirente, de que as opera\'e7\'f5es deste estejam amparadas por programa espe cial de exporta\'e7\'e3o (Programa BEFIEX) aprovado at\'e9 a data mencionada no caput deste in ciso;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 28, III}{\*\bkmkend 28, I II}}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub III - nas seguint es sa\'eddas }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub e entradas de m\'e1quinas, equipamentos, aparelhos, instrumentos ou mater ial, ou respec tivos acess\'f3rios, sobressalentes ou ferramentas, desde que as opera\'e7\'f5es estejam amparadas por programa especial de exporta\'e7\'e3o (Programa BEFIEX) a provado at\'e9 31/12/89, que o adquirente das mercadorias seja empresa industria l e que as mer cadorias se destinem a integrar o ativo imobilizado da empresa industrial adquir ente (Conv. ICMS 130/94):}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, IV}{\*\bkmkend 28, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas entradas, no estabeleci mento do importador, de mercadorias estrangeiras importadas do exterior sob o re gime de "drawback", bem como nas sa\'eddas e nos retornos dos produtos importado s com destino a industrializa\'e7\'e3o por conta e ordem do importador, observad o o disposto n os arts. 575 a 579; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, V}{\*\bkmkend 28, V}{\b\i0\u

l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/12, nas entradas, no estabelecimento do importador, de mercadorias importadas do exterior a serem utilizadas no processo de fracionamento e industrializa\'e7\'e3o de componentes e derivados de sangue ou na sua embalagem, acondicionamento ou recondicionament o, desde que a s importa\'e7\'f5es sejam realizadas por \'f3rg\'e3os ou entidades de hematologi a e hemoterapia dos governos federal, estadual ou municipal, sem fins lucrativos , e desde que tais importa\'e7\'f5es sejam feitas com isen\'e7\'e3o ou com al\'e dquota zero do Imposto de Importa\'e7\'e3o (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub 24/89); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso V do }{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub do art. 28 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'bas 41, 6 3, 102, 105, 112, 122, 130 e 132 (Decretos n\'bas 8511/03, 9426/05, 10654/07, 10 840/08, 11089/ 08, 11167/08, 11396/08, 11656/09, 11923/10 e 11982/10), respectivamente, para pr orroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ante rior dada ao i nciso V do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 28 pela Altera\'e7\'e3o 24 (Decreto n\'ba 7955/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub "V - at\'e9 30/04/03, nas entradas, no esta belecimento do importador, de mercadorias importadas do exterior a serem utilizadas no process o de fracionamento e industrializa\'e7\'e3o de componentes e derivados de sangue ou na sua embalagem, acondicionamento ou recondicionamento, desde que as import a\'e7\'f5es se jam realizadas por \'f3rg\'e3os ou entidades de hematologia e hemoterapia dos go vernos federal, estadual ou municipal, sem fins lucrativos, e desde que tais imp orta\'e7\'f5es sejam feitas com isen\'e7\'e3o ou com al\'edquota zero do Imposto sobre a Impor ta\'e7\'e3o (Convs. ICMS 24/89, 110/89, 90/90, 80/91, 124/93, 121/95, 05/99 e 10 /01);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso V do }{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 28 foi modificada pela Altera\'e7\'e3o n\'bas 12 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr etos n\'bas 76 75/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ) , para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, VI}{\*\bkmkend 28, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas entradas, no estabeleci

mento do importador, de equipamentos gr\'e1ficos importados do exterior, destina dos \'e0 impress\'e3o de livros, jornais e peri\'f3dicos vinculados a projetos a provados at\'e9 31/03/89 pela Secretaria Especial de Desenvolvimento Industrial (Conv. ICMS 16 /89); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, VII}{\*\bkmkend 28, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/ 12/12, nas ent radas, no estabelecimento do importador, de aparelhos, m\'e1quinas, equipamentos e instrumentos m\'e9dico-hospitalares ou t\'e9cnico-cient\'edficos laboratoriai s, sem similar produzido no pa\'eds, importados do exterior diretamente por \'f3 rg\'e3os ou en tidades da administra\'e7\'e3o p\'fablica, direta ou indireta, bem como funda\'e 7\'f5es ou entidades beneficentes de assist\'eancia social certificadas nos term os da Lei n\'ba 12.101, de 27 de novembro de 2009, observado o seguinte (Convs. ICMS 104/89): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do inciso VII do}{\b\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28 foi dada pela Alt era\'e7\'e3o n\'ba 138 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Decreto n\'ba 12313, de 13/08/10, DOE de 14 e 15/08/10}{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anteri or dada \'e0 parte inicial do inciso VII do}{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub do art. 28 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 132 (Decreto n\'ba 1198 2, de 24/02/10 , DOE de 25/02/10):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub "VII - at\'e9 31/12/12, nas entradas, no estabelecimento do i mportador, de aparelhos, m\'e1quinas, equipamentos e instrumentos m\'e9dico-hosp italares ou t \'e9cnico-cient\'edficos laboratoriais, sem similar produzido no pa\'eds, import ados do exterior diretamente por \'f3rg\'e3os ou entidades da administra\'e7\'e3 o p\'fablica, direta ou indireta, bem como funda\'e7\'f5es ou entidades benefice ntes ou de ass ist\'eancia social portadoras do Certificado de Entidade de Fins Filantr\'f3pico s, fornecido pelo Conselho Nacional de Servi\'e7o Social observado o seguinte (C onvs. ICMS 104/89):\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o da parte inicial do inciso VII do}{\b\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28 foi modificada pelas Altera \'e7\'f5es n\'bas 88, 96, 99, 102, 105, 112 e 122 (Decretos n\'bas 10.333/07, 10 654/07, 10840/08, 11089/08, 11167/08, 11396/08, 11656/09 e 11923/10), respectiva mente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \lin e Reda\'e7\'e3 o anterior dada \'e0 parte inicial d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub o inciso VII do }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd

tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 28 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 56 (}{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9092, de 04/05/04. DO E de 05/05/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "VII - 27/12/89 at\'e9 30/04/07, nas entradas, no estabelecimento do importador, de a parelhos, m\'e1quinas, equipamentos e instrumentos m\'e9dico-hospitalares ou t\' e9cnico-cient\'edficos laboratoriais, sem similar produzido no pa\'eds, importad os do exterior diretamente por \'f3rg\'e3os ou entidades da administra\'e7\'e3o p\'fablica, di reta ou indireta, bem como funda\'e7\'f5es ou entidades beneficentes ou de assis t\'eancia social portadoras do Certificado de Entidade de Fins Filantr\'f3picos, fornecido pel o Conselho Nacional de Servi\'e7o Social observado o seguinte}{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Convs. ICMS}{\b0\i\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 104/89):"\line \line }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da parte inicial do inciso VII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub do art. 28 foi modificada pelas Altera\'e7\'f5es n\'bas 12, 17 e 33 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decretos n\'bas 7 675/99, 7824/00 e 8250/02)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub , respectivamente, para prorroga\'e7\'e3o do prazo de vig\'e ancia do benef \'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso VII do }{ \b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28 pela a ltera\'e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 03/04/02, DOE de 04/04/02):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VII de 27/12/89 at \'e9 30/04/04, nas entradas, no estabelecimento do importador, de aparelhos, m\' e1quinas, equipamentos e instrumentos m\'e9dico-hospitalares ou t\'e9cnico-cient \'edficos laboratoriais, sem similar produzido no pa\'eds, importados do exterio r diretamente por \'f3rg\'e3os ou entidades da administra\'e7\'e3o p\'fablica, direta ou indir eta, bem como funda\'e7\'f5es ou entidades beneficentes ou de assist\'eancia soc ial portadoras do Certificado de Entidade de Fins Filantr\'f3picos, fornecido pe lo Conselho Na cional de Servi\'e7o Social observado o seguinte (}{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Convs. ICMS}{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 104/89, 08/91, 80/91, 124/93, 68/94, 121/95, 20/99, 07/00 e 21/02):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub VII - }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 27/12/89 at\'e9 30/04/99, nas en tradas, no estabelecimento do importador, de aparelhos, m\'e1quinas, equipamento

s e instrument os m\'e9dico-hospitalares ou t\'e9cnico-cient\'edficos laboratoriais, sem simila r nacional, importados do exterior diretamente por \'f3rg\'e3os ou entidades da administra\'e7\'e3o p\'fablica direta ou indireta, bem como funda\'e7\'f5es ou e ntidades benef icentes ou de assist\'eancia social que preencham os requisitos previstos no art igo 14 do C\'f3digo Tribut\'e1rio Nacional, observado o seguinte (Convs. ICMS 10 4/89, 8/91, 80/91, 124/93, 68/94 e 121/95):}{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub " \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, VII, a}{\*\bkmkend 28 , VII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o disposto nes te inciso somente se aplica na hip\'f3tese de as mercadorias se destinarem a ati vidades de ensino, pesquisa ou presta\'e7\'e3o de servi\'e7os m\'e9dico-hospital ares; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o benef\'edcio estende-se aos casos de doa\'e7\' e3o, ainda que exista similar nacional do bem importado; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, VII, c}{\*\bkmkend 28 , VII, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub 0Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A al\'ednea "c", do inciso VII do art. 28 foi revogada pela Altera\ 'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub D ecreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02)}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 01/01/03.\l ine \line Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 31/12/02:\line }{\b0\i\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "c) a isen\'e7\'e3o ser\'e1 concedida, individualmente, mediante despacho do Diretor de Tributa\'e7\'e3o do Departamento de Administra\'e7\'e3o Tribut\'e1ria da Secretaria da Fazenda;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, VII, d}{\*\bkmkend 28 , VII, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o disposto nes te inciso aplica-se, tamb\'e9m, sob as mesmas condi\'e7\'f5es, e desde que conte mplados com isen\'e7\'e3o ou com al\'edquota reduzida a zero do IPI ou do Impost o sobre a Importa\'e7\'e3o (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs24\cf0 \nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs2 4\cf0\nosupersub 95/95): \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 28, VII, d, 1}{\*\bkmkend 28, VII, d, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub a parte s e pe\'e7as para aplica\'e7\'e3o em m\'e1quinas, aparelhos, equipamentos e inst rumentos; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 28, VII, d, 2}{\*\bkmkend 28, VII, d, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub a reage

ntes qu\'edmicos destinados \'e0 pesquisa m\'e9dico-hospitalar; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 28, VII, d, 3}{\*\bkmkend 28, VII, d, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub aos seg uintes medicamentos: Acetato de Ciproterona, Acetato de Megestrol, \'c1cido Fol\ 'ednico, Albumina, Aldesleukina, Amicacina, Bleomicina, Carboplatina, Cefalotina , Ceftazidima, Cefoxitina, Ciclofosfamida, 5 Fluoro Uracil, Cisplatina, Citarabi na, Cladribina , Clindamicina, Cloridrato de Dobutamina, Dacarbazina, Domatostatina C\'edclica Sint\'e9tica, Doxorrubicina, Enflurano, Etoposide, Filgrastima, Fludarabina, Gra nisetrona, Idarrubicina, Imipenem, Interferon Alfa 2\'ba, Iodamida Meglum\'ednic a, Isoflurano, Isosfamida, Lopamidol, Mesna (2 Mercaptoetano-Sulfonato S\'f3dico), Methotrexat e, Midazolam, Mitomicina, Molgramostima, Ondansetron, Paclitaxel, Pamidronato Di ss\'f3dico, Propofol, Ramitidina, Tamoxifeno, Teixoplanin, Teniposide, Tramadol, Vancomicina, Vimblastina, Vincristina, Vinorelbine; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a inexist\'eancia de produto similar produzido n o pa\'eds ser \'e1 atestada por \'f3rg\'e3o: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\ nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub A reda\'e7\'e3o atual da al\'ednea "e" do inciso III do art. 28 foi dada p ela Altera\'e7 \'e3o n\'ba 60 (Decreto n\'ba 9281, de 21/12/04, DOE de 22/12/04), efeitos a par tir de 22/12/04.\line \line Reda\'e7\'e3o anterior dada \'e0 }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub al\'ednea "e", tendo sido acrescentada ao inciso VII pela Altera\'e7\'e3o n\'ba 12 (}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7675, de 15/09/99. DOE de 1 6/09/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/05/99 a 21/12/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub "e) a inexist\'eancia de produto similar produzido no pa\'e ds ser\'e1 atestada por \'f3rg\'e3o federal competente ou por entidade represent ativa do setor produtivo de m\'e1quinas, aparelhos e equipamentos com abrang\'eancia em todo o territ\'f3rio nacional. (Conv. ICMS 20/99);" \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub federal competente ou por entidade representati va do setor pr odutivo de m\'e1quinas, aparelhos e equipamentos com abrang\'eancia em todo o te rrit\'f3rio nacional; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub legitimado pela Secretaria da Fazenda, quando, tratando-se de partes, pe\'e7as e reagentes qu\'edmicos, for inaplic\'e1vel o disposto no item anterior; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, VII, f}{\*\bkmkend 28 , VII, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b f)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub

fica dispensad a a apresenta\'e7\'e3o do atestado de inexist\'eancia de similaridade de que tra ta a al\'ednea anterior nas importa\'e7\'f5es beneficiadas pela Lei Federal n\'b a 8.010, de 29 de mar\'e7o de 1990, realizadas pelo Conselho Nacional de Desenvo lvimento Cient \'edfico e Tecnol\'f3gico (CNPq) e por entidades sem fins lucrativos por ele cre denciadas para fomento, coordena\'e7\'e3o e execu\'e7\'e3o de programas de pesqu isa cient\'edfica e tecnol\'f3gica ou de ensino (}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs24\cf0\nosupersub 24/00); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "f" foi acrescentada ao inciso VII do art. 28 pela Alter a\'e7\'e3o n\'ba 17 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00)}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 24/04/00. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub g)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o certificado, emitido nos termos da al\'ednea \ '93}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e}{\b0\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'92 deste inciso, te r\'e1 validade m\'e1xima de 6 (seis) meses; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\ nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub A al\'ednea "g" foi acrescetada ao inciso VII do art. 28 pela Altera\'e7\' e3o n\'ba 60 ( Decreto n\'ba 9281, de 21/12/04, DOE de 22/12/04). \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub h)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fica dispensada a apresenta\'e7\'e3o da certific a\'e7\'e3o de que trata este inciso, na hip\'f3tese de justificada urg\'eancia e relev\'e2ncia na presta\'e7\'e3o dos servi\'e7os a que os bens se destinem, combinada com atr aso na sua concess\'e3o pelo \'f3rg\'e3o competente. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "h", do o inciso VII do}{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28 foi dada pela Alt era\'e7\'e3o n\'ba 138 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Decreto n\'ba 12313, de 13/08/10, DOE de 14 e 15/08/10}{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 14/08 /10.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "h", do inciso VII do}{\b\i \ul0\strike0

\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28 pela }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3 o n\'ba 122 (D ecreto n\'ba 11656, de 11/08/09, DOE de 12/08/09), efeitos de 12/08/09 a 13/08/1 0:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub h)} {\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub fica dispensada a apresenta\'e7\'e3o do Certificado de Entidade de Fins Filantr\'f3picos de que trata este inciso, na hip\'f3tese de justificada urg\'eancia e relev\'e2ncia na presta\'e7\'e3 o dos servi\'e7os a que os bens se destinem, combinada com atraso na sua emiss\' e3o pelo Conselho Nacional de Servi\'e7o Social." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, VII-A}{\*\bkmkend 28, VII-A} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII-A }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf6\nosupersub }{\b 0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas entradas do e xterior, de aparelhos, m\'e1quinas, equipamentos e instrumentos, suas partes e p e\'e7as de reposi\'e7\'e3o e acess\'f3rios, e de mat\'e9rias-primas e produtos i ntermedi\'e1ri os, em que a importa\'e7\'e3o seja beneficiada com as isen\'e7\'f5es previstas n a Lei Federal n\'b0 8.010, de 29 de mar\'e7o de 1990, observado o seguinte (}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICM S}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 93/98, 77/99, 96 /01 e 43/02): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso VII-A do art. 28 foi dada pela Alter a\'e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 08/05/02. DOE de 09/05/02), efeitos a partir de 17 /04/02.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VII-A, tendo sido acrescentad o ao ao art. 28 pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub 28, (Decreto n\'ba 8066, de 21/11/01, DOE de 22/11/01),} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeito s de 22/10/01 a 16/04/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub "VII- A - nas entradas do exterior, realizadas pelas Universidades F ederais ou Estaduais, ou por funda\'e7\'f5es de apoio ao ensino e pesquisa, de a parelhos, m\'e1quinas, equipamentos e instrumentos, suas partes e pe\'e7as de re posi\'e7\'e3o e acess\'f3rios, e de mat\'e9rias-primas e produtos intermedi\'e1rios, em que a importa\'e7\'e3o seja beneficiada com as isen\'e7\'f5es previstas na Lei Federal n\'b0 8.010, de 29 de mar\'e7o de 1990, observado o seguinte (Convs 93/98, 77/9 9 e 96/01): \line a) o disposto neste inciso somente se aplica na hip\'f3tese das mercadoria s se destinarem a atividades de ensino e pesquisa cient\'edfica ou tecnol\'f3gic a, estendendo-se, tamb\'e9m, \'e0s importa\'e7\'f5es de artigos de laborat\'f3ri os, desde que n\'e3o possuam similar produzido no pa\'eds (Conv. ICMS 96/01);\line b) o benef\ 'edcio ser\'e1 concedido mediante despacho do Diretor de Tributa\'e7\'e3o da Sup erintend\'eancia da Administra\'e7\'e3o Tribut\'e1ria da Secretaria da Fazenda;\ line c) a isen

\'e7\'e3o prevista neste inciso somente ser\'e1 aplicada se a importa\'e7\'e3o e stiver amparada por isen\'e7\'e3o ou al\'edquota zero dos Impostos de Importa\'e 7\'e3o ou sobre Produtos Industrializados;\line d) a inexist\'eancia de produto similar produz ido no pa\'eds a que se refere a al\'ednea a ser\'e1 atestada por \'f3rg\'e3o fe deral competente (Conv. ICMS 96/01)." \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a isen\'e7\'e3o s\'f3 se aplica \'e0s importa\'e 7\'f5es realiz adas por: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub institutos de pesquisa federais ou estaduais; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub institutos de pesquisa sem fins lucrativos inst itu\'eddos por leis federais ou estaduais; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub universidades federais ou estaduais; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 4.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub organiza\'e7\'f5es sociais com contrato de gest\ 'e3o com o Min ist\'e9rio da Ci\'eancia e Tecnologia; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 4.1.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub Associa\'e7\'e3o Rede Nacional de Ensino e Pes quisa (RNP); \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 4.2.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub Associa\'e7\'e3o Instituto de Matem\'e1tica Pu ra e Aplicada (IMPA); \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 4.3.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub Associa\'e7\'e3o Brasileira de Tecnologia Luz S\'edncrotron - ABTLus (LNLS); \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 4.4.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub Centro de Gest\'e3o e Estudos Estrat\'e9gicos - CGEE; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 4.5}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub . Instituto de Desenvolvimento Sustent\'e1vel Ma mirau\'e1; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 28, VII-A, a, 5}{\*\bkmke nd 28, VII-A, a, 5}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub 5.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\no supersub Fund a\'e7\'f5es sem fins lucrativos das institui\'e7\'f5es referidas nesta al\'ednea , que atendam aos requisitos do artigo 14 do C\'f3digo Tribut\'e1rio Nacional, p ara o estrito atendimento de suas finalidades estatut\'e1rias de apoio \'e0s ent idades benefic iadas com a isen\'e7\'e3o prevista neste inciso; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br

sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\ nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub A reda\'e7\'e3o atual do item 5, da al\'ednea "a", inciso VII-A do art. 28 foi dada pela Altera\'e7\'e3o n\'ba 60 (Decreto n\'ba 9281, de 21/12/04, DOE de 22/12/04), ef eitos a partir de 22/12/04.\line \line Reda\'e7\'e3o anterior dada ao item 5, da al\'ednea "a", inciso VII-A do art. 28 foi dada pela Altera\'e7\'e3o n\'ba 39 ( Decreto n\'ba 8435, de 03/02/03, DOE de 04/02/03), efeitos de 08/01/03 a 21/12/04:\line }{\b0\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " 5. Funda\' e7\'f5es ou Associa\'e7\'f5es sem fins lucrativos das institui\'e7\'f5es referid as nesta al \'ednea;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Reda\'e7\'e3o anterior dada ao item 5, da al\'ednea "a", do incis o VII-A do art. 28 pela Altera\'e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 08/05/0 2. DOE de 09/0 5/02), efeitos de 17/04/02 a 07/01/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub "5. funda\'e7\'f5es sem fins lucrativos da s institui\'e7\'f5es referidas nos incisos anteriores;" \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 6. }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub pesquisadores e cientistas credenciados e no \'e 2mbito de proj eto aprovado pelo Conselho Nacional de Desenvolvimento Cient\'edfico e Tecnol\'f 3gico \'96 CNPq; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O item 6 foi acrescentado \'e0 al\'ednea "a", do inciso VII-A do art . 28 pela Altera\'e7\'e3o n\'ba 64 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub (Decreto n\'ba 9513, de 10/08/05, DOE de 11/08/05). \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 7.}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0 \nosupersub entidades sem fins lucrativos, ativas no fomento, na coordena\'e7\'e 3o ou na execu\'e7\'e3o de programas de pesquisa cient\'edfica e tecnol\'f3gica ou de ensino, devidamente credenciadas pelo Conselho Nacional de Desenvolvimento Cient\'edfico e Tecnol\'f3gico \'96 CNPq }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs24\cf0\nosupersub (Conv. ICMS 77/09). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O item 7 foi acrescentado \'e0 al\'ednea "a", do inciso VII-A do }{\ b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28 }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\ 'e7\'e3o n\'ba 122 (Decreto n\'ba 11656, de 11/08/09, DOE de 12/08/09), efeitos a partir de 12 /08/09. \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o

utl0\shad0\f0\fs24\cf0\nosupersub 8 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub funda\'e7\'f5es de direito privado, sem fins lu crativos, que atendam aos requisitos do art. 14 do C\'f3digo Tribut\'e1rio Nacional, contratad as pelas institui\'e7\'f5es ou funda\'e7\'f5es referidas nos incisos anteriores, nos termos da Lei Federal n\'ba 8.958/94, desde que os bens adquiridos integrem o patrim\'f4n io da contratante. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O item 8 foi acrescentado \'e0 al\'ednea "a", do inciso VII-A do art . 28 pela Altera\'e7\'e3o }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub n\'ba 139 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Decreto n\'ba 12444, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/10. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, VII, b}{\*\bkmkend 28 , VII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o disposto nes te inciso somente se aplica na hip\'f3tese dos bens se destinarem a atividades d e ensino e pesquisa cient\'edfica ou tecnol\'f3gica, estendendo-se, tamb\'e9m, \ 'e0s importa\'e7\'f5es de artigos de laborat\'f3rios; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b", do inciso VII-A do }{\b\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28 foi dada pela Alt era\'e7\'e3o n\'ba 134 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a part ir de 01/05/10.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 30/04/10:\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) o disposto ne ste inciso somente se aplica na hip\'f3tese dos bens se destinarem a atividades de ensino e pesquisa cient\'edfica ou tecnol\'f3gica, estendendo-se, tamb\'e9m, \'e0s importa \'e7\'f5es de artigos de laborat\'f3rios, desde que n\'e3o possuam similar produ zido no pa\'eds;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0 \nosupersub revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "c" do inciso VII-A do art. 28 foi revogada pela Altera\

'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub D ecreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02)}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 01/01/03.\l ine \line Reda\'e7\'e3o anterior dada a al\'ednea "c", do inciso VII-A do art. 2 8 }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\' e3o n\'ba 33 (Decreto n\'ba 8250, de 08/05/02. DOE de 09/05/02), efeitos de 17/0 4/02 a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 31/12/02: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "c) o benef\'edcio ser\'e1 concedido mediante despacho do Diretor de Tributa\'e7 \'e3o da Superintend\'eancia da Administra\'e7\'e3o Tribut\'e1ria da Secretaria da Fazenda;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a isen\'e7\'e3o prevista neste inciso somente se r\'e1 aplicada se a importa\'e7\'e3o estiver amparada por isen\'e7\'e3o ou al\'edquota zero do s Impostos de Importa\'e7\'e3o ou sobre Produtos Industrializados; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub e) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "e", do inciso VII-A do art. 28 foi revogada pela Altera \'e7\'e3o n\'ba 134 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/0 5/10.\line \line Reda\'e7\'e3o anterior dada \'e0}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub al\'ednea "e", do inciso VII-A do art. 28 pela Al tera\'e7\'e3o n\'ba 60 (Decreto n\'ba 9281, de 21/12/04, DOE de 22/12/04), efeit os a de 22/12/04 a 30/04/10:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub "e) a inexist\'eancia de produto similar produzido no pa\'eds se r\'e1 atestada por \'f3rg\'e3o:\line 1 - federal competente ou por entidade repr esentativa do setor produtivo de m\'e1quinas, aparelhos e equipamentos com abran g\'eancia em t odo o territ\'f3rio nacional;\line 2 - legitimado pela Secretaria da Fazenda, qu ando, tratando-se de partes, pe\'e7as e reagentes qu\'edmicos, for inaplic\'e1ve l o disposto no item anterior;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 alinea "e", do inciso V II-A do art. 28 pela Altera\'e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 08/05/02. DOE de 09/05/02), efeitos a partir de 17/04/02\line }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "e) a inexist\'eancia de produto similar pro duzido no pa\'eds a que se refere a al\'ednea \'93b\'94 deste inciso ser\'e1 ate stada por \'f3rg\'e3o federal competente;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub f)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a frui\'e7\'e3o do benef\'edcio previsto neste i nciso fica con dicionado ao credenciamento pr\'e9vio das institui\'e7\'f5es pela funda\'e7\'e3o estadual de amparo \'e0 pesquisa ou entidade equivalente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o

utl0\shad0\f0\fs24\cf0\nosupersub g) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "g", do inciso VII-A do art. 28 foi revogada pela Altera \'e7\'e3o n\'ba 134 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/0 5/10.\line \line Reda\'e7\'e3o anterior dada \'e0}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub al\'ednea "g", tendo sido acrescentada ao inciso VII-A do art. 28 pela Altera\'e7\'e3o n\'ba 60 (Decreto n\'ba 9281, de 21/12/04, DOE de 22/12/04), efeitos a de 22/12/04 a 30/04/10:\line }{\b0\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "g) o certificado, emitido nos term os da al\'ednea \'93e\'92 deste inciso, ter\'e1 validade m\'e1xima de 6 (seis) m eses;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, VII-B}{\*\bkmkend 28, VII-B} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII-B }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\' e9 31/12/12, n as entradas do exterior, realizadas pelas universidades p\'fablicas ou por funda \'e7\'f5es educacionais de ensino superior institu\'eddas e mantidas pelo poder p\'fablico, de aparelhos, m\'e1quinas, equipamentos e instrumentos, destinados \ 'e0 utiliza \'e7\'e3o em atividades de ensino ou pesquisa, sem similar produzido no pa\'eds, observado o seguinte (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs24\cf0 \nosupersub 31/02): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o da parte inicial do inciso VII-B do }{\b\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28 }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\ 'e7\'f5es n\'bas 122, 130 e 132 (Decretos n\'bas 11656/09, 11923/10 e 11982/10) , respectivame nte, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada \'e0 parte inicial do inciso VII-B do }{\b\i\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28 pela Altera\'e7\'e3o n\' ba 112 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n \'ba 11396}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub , de 30/12/08, DOE de 31/12/08):\line {\*\bkmkstart 14, II}{\*\bkmkend 14, I I}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VII -B - at\'e9 31 /07/09, nas entradas do exterior, realizadas pelas universidades p\'fablicas ou por funda\'e7\'f5es educacionais de ensino superior institu\'eddas e mantidas pe lo poder p\'fablico, de aparelhos, m\'e1quinas, equipamentos e instrumentos, des

tinados \'e0 u tiliza\'e7\'e3o em atividades de ensino ou pesquisa, sem similar produzido no pa \'eds, observado o seguinte (Conv. ICMS 31/02):"\line \line }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dad a \'e0 parte i nicial do inciso VII-B do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub do art. 28 pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 105 (Decreto n\'ba 11167, de 08/08 /08, DOE de 09 e 10/08/08).\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 28, VII-B}{\*\bkmkend 28, VII-B}VII-B - de 09/04/02 at\'e9 31/12/08, nas entradas do exterior, realizadas pelas universidades p\'fab licas ou por funda\'e7\'f5es educacionais de ensino superior institu\'eddas e ma ntidas pelo poder p\'fablico, de aparelhos, m\'e1quinas, equipamentos e instrume ntos, destinad os \'e0 utiliza\'e7\'e3o em atividades de ensino ou pesquisa, sem similar produz ido no pa\'eds, observado o seguinte (Conv. ICMS 31/02):"\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o d a parte inicia l do inciso VII-B do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub do art. 28 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub foi modificada pelas Altera\'e7\'f5es n\'bas 60, 99 e 102 ((Decreto s n\'bas 9281/04, 10840/08 e 11089/08), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inici al do inciso VII-B, tendo sido acrescentado ao}{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 28 pela Altera\'e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 08/05/02. DOE de 09/05/02), efeitos de 09/04/02 a 21/12/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VII-B - de 09/04/02 at\'e9 31/12/04, nas entradas do exterior, realizadas pelas universidades p\'fa blicas ou por funda\'e7\'f5es educacionais de ensino superior institu\'eddas e m antidas pelo poder p\'fablico, de aparelhos, m\'e1quinas, equipamentos e instrum entos, destina dos \'e0 utiliza\'e7\'e3o em atividades de ensino ou pesquisa, sem similar produ zido no pa\'eds, observado o seguinte (Conv. ICMS 31/02):" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0 \nosupersub revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "a", do inciso VII-B do }{\b\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 28 foi revogada pela Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub D ecreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02)}{\b\i0\ul0\strike0\v0\expn d0\expndtw0

\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 01/01/03.\line \line R eda\'e7\'e3o anterior dada a al\'ednea "a", do inciso VII-B do }{\b\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28 pela }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 08/05/02. DOE de 09/05/02), efeitos de 09/04/02 a}{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 31/12/02:\line }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) a isen\'e7\ 'e3o ser\'e1 concedida individualmente, mediante despacho do Diretor de Tributa\ 'e7\'e3o da Su perintend\'eancia da Administra\'e7\'e3o Tribut\'e1ria da Secretaria da Fazenda; " \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o disposto neste inciso aplica-se tamb\'e9m, sob as mesmas con di\'e7\'f5es, desde que contemplados com isen\'e7\'e3o ou com al\'edquota reduzi da a zero dos impostos de Importa\'e7\'e3o e sobre Produtos Industrializados: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a partes e pe\'e7as para aplica\'e7\'e3o nas m\' e1quinas, apar elhos, equipamentos e instrumentos; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a reagentes qu\'edmicos. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a inexist\'eancia de produto similar produzido n o pa\'eds ser \'e1 atestada por entidade representativa do setor produtivo de m\'e1quinas, apa relhos e equipamentos com abrang\'eancia em todo territ\'f3rio nacional ou por \ 'f3rg\'e3o federal competente. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fica dispensada a apresenta\'e7\'e3o do atestado de inexist \'eancia de similaridade, nos casos de importa\'e7\'e3o de bens doados. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, VIII}{\*\bkmkend 28, VIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas seg uintes opera \'e7\'f5es de com\'e9rcio exterior, desde que n\'e3o tenha havido contrata\'e7\' e3o de c\'e2mbio (Convs. ICMS 89/91, 132/94 e 18/95): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, VIII, a}{\*\bkmkend 2 8, VIII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b entradas, no estabelecimento do respectivo exportador, em retorno, sem cobran\'e7a do Impost o sobre a Importa\'e7\'e3o, de mercadoria exportada que: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 28, VIII, a, 1}{\*\bkmken d 28, VIII, a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub n\'e3 o tenha sido recebida pelo importador situado no exterior; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 28, VIII, a, 2}{\*\bkmken d 28, VIII, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos

upersub tenha sido recebida pelo importador situado no exterior, contendo defeito impeditivo de sua utiliza\'e7\'e3o; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 28, VIII, a, 3}{\*\bkmken d 28, VIII, a, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub tenha sido remetida para o exterior, a t\'edtulo de consigna\'e7\'e3o mercantil, mas n\'e3o comercializada; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, VIII, b}{\*\bkmkend 2 8, VIII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b entradas, pe lo respectivo importador, em decorr\'eancia de sa\'eddas anteriores para o exter ior efetuadas pelo mesmo estabelecimento em devolu\'e7\'e3o de mercadoria import ada que tenha sido recebida com defeito impeditivo de sua utiliza\'e7\'e3o, desd e que tais ent radas correspondam a mercadorias remetidas pelo exportador situado no exterior, para fins de substitui\'e7\'e3o, e que tenha sido pago o imposto no recebimento da mercadoria substitu\'edda, se devido; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, VIII, c}{\*\bkmkend 2 8, VIII, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b entradas de amostras, sem valor comercial e sem cobran\'e7a do Imposto sobre a Importa\'e7\' e3o, procedentes do exterior, como tais definidas pela legisla\'e7\'e3o federal que outorga a isen\'e7\'e3o do Imposto sobre a Importa\'e7\'e3o (}{\b0\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 60/95); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, VIII, d}{\*\bkmkend 2 8, VIII, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b entradas de bens contidos em encomendas a\'e9reas internacionais ou remessas postais, sem co bran\'e7a do Imposto sobre a Importa\'e7\'e3o, destinados a pessoas f\'edsicas, de valor FOB n\'e3o superior a US$ 50 (cinq\'fcenta d\'f3lares dos EUA) ou equiv alente em outr a moeda, ficando dispensada a apresenta\'e7\'e3o da Guia para Libera\'e7\'e3o de Mercadoria Estrangeira sem Comprova\'e7\'e3o do Recolhimento do ICMS (Anexo 87A) (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub C onv. ICMS}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 132/98); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "d" foi dada pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Decreto n \'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 17/12/98.\line \line }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\ 'e3o origin \'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "{\*\bkmkstart 28, VIII, d}{\*\bkmkend 28, VIII, d}}{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub d) entradas de bens c}{\b0\ i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ontidos em encomendas a\'

e9reas internacionais ou remessas postais, sem cobran\'e7a do Imposto sobre a Im porta\'e7\'e3o, destinados a pessoas f\'edsicas, de valor FOB n\'e3o superior a US$ 50 (cinq \'fcenta d\'f3lares dos EUA) ou equivalente em outra moeda, ficando dispensada a apresenta\'e7\'e3o da Declara\'e7\'e3o de Exonera\'e7\'e3o do ICMS na Entrada d e Mercadoria Estrangeira (Anexo 87);}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub ". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, VIII, e}{\*\bkmkend 2 8, VIII, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b entradas de medicamentos importados do exterior por pessoas f\'edsicas, sem cobran\'e7a do I mposto sobre a Importa\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, VIII, f}{\*\bkmkend 2 8, VIII, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b ingressos de bens procedentes do exterior, integrantes de bagagem de viajantes, sem cobran\' e7a do Imposto sobre a Importa\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, VIII, g}{\*\bkmkend 2 8, VIII, g}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub g) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b diferen\'e7a s existentes entre o valor do imposto apurado com base na taxa cambial vigente n o momento da ocorr\'eancia do fato gerador e o valor do imposto apurado com base na taxa cambial utilizada pela Secretaria da Receita Federal para c\'e1lculo do imposto feder al nas importa\'e7\'f5es de mercadorias ou bens sujeitos ao regime de tributa\'e 7\'e3o simplificada; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, VIII, h}{\*\bkmkend 2 8, VIII, h}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub h) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b entradas de mercadorias ou bens importados do exterior, que estejam isentos do Imposto sobre a Importa\'e7\'e3o e tamb\'e9m sujeitos ao Regime de Tributa\'e7\'e3o Simplific ada, ficando dispensada a apresenta\'e7\'e3o da Guia para Libera\'e7\'e3o de Mer cadoria Estran geira sem Comprova\'e7\'e3o do Recolhimento do ICMS(Anexo 87-A) (}{\b0\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Convs. ICMS}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 106/95 e 132/ 98); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "h" foi dada pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Decreto n \'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 17/12/98.\line \line }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\ 'e3o origin \'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "{\*\bkmkstart 28, VIII, h}{\*\bkmkend 28, VIII, h}}{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub h) entradas de merc}{\b0\i\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub adorias ou bens importados d o exterior, que estejam isentos do Imposto sobre a Importa\'e7\'e3o e tamb\'e9m

sujeitos ao Regime de Tributa\'e7\'e3o Simplificada, ficando dispensada a aprese nta\'e7\'e3o d a Declara\'e7\'e3o de Exonera\'e7\'e3o do ICMS na Entrada de Mercadoria Estrange ira (Anexo 87) (Conv. ICMS 106/95);}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, VIII, i}{\*\bkmkend 2 8, VIII, i}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub i) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b entradas de mercadorias do exterior remetidas, anteriormente, com destino a exposi\'e7\'e3o ou feira para fins de exposi\'e7\'e3o ao p\'fablico em geral, desde que o retorn o ocorra dentro de 60 (sessenta) dias contados da sua sa\'edda (Conv. ICMS 56/98 ); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "i" foi acrescentada pela Altera\'e7\'e3o n\'ba 8 (Decre to n\'ba 7395, de 03/08/98, DOE de 04/08/98)}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub , efeitos a partir de 14/07/98}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, IX}{\*\bkmkend 28, IX}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas entradas, no estabeleci mento do importador, de m\'e1quinas para limpar e selecionar frutas, classificad as no c\'f3digo 8433.60 da NBM/SH, sem similar nacional, quando importadas diret amente do exterior e destinados a integrar o ativo imobilizado do contribuinte, para uso exclu sivo na atividade realizada pelo estabelecimento importador, sendo que a aus\'ea ncia de similaridade ser\'e1 atestada por \'f3rg\'e3o federal competente ou por entidade representativa do setor produtivo de m\'e1quinas, aparelhos e equipamen tos, com abran g\'eancia em todo o territ\'f3rio nacional (}{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f0\fs24\cf0\nosupersub Convs. ICMS}{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 93/91 e 128/98); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso IX foi dada pela Altera\'e7\'e3o n\' ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 07/01/99.\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 28, IX}{\*\bkmkend 28, IX}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub IX - nas entradas, no}{\b0\i\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub estabelecimento do importador, de m\'e1quinas para limpar e selecionar frutas, classificadas no c\'f3digo 8433.60 da NCM, sem similar nacional, quando importadas diretamente do exterior para int egrar o ativo imobilizado do contribuinte (Conv. ICMS 93/91)}{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ;}{\b0\i\ul0\strike0\v0\expnd0\expndtw0

\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, X}{\*\bkmkend 28, X}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/12, nas entradas decorrentes de importa\'e7\'e3o do exterior de m\'e1quinas, equipamentos, aparel hos, instrumentos, suas respectivas partes, pe\'e7as e acess\'f3rios, arrolados no Anexo \'danico do Conv\'eanio ICMS 10/07, sem similar produzidos no Pa\'eds, efetuadas por concession\'e1ria de presta\'e7\'e3o de servi\'e7os p\'fablicos de radiodifus\'e 3o sonora e de sons e imagens de recep\'e7\'e3o livre e gratuita, observando-se (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv . ICMS}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 10/07): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o da parte inicial do inciso VII-B do }{\b\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28 }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pela Altera\' e7\'f5es n\'bas 130 e 132 (Decretos n\'bas 11923/10 e 11982/10), respectivamente , para prorrog a\'e7\'e3o do prazo de vig\'eancia do benef\'edcio, tendo sido alterada anterior mente pela Altera\'e7\'e3o n\'ba 88 (Decreto n\'ba 10.333, de 26/04/07, DOE de 2 7/04/07).\line \line A }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Altera\'e7\'e3o n\'ba 26 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/ 08/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ) , determina a n\'e3o exig\'eancia do ICMS entre o per\'edodo de 01/08/00 a 24/10/00, do desemb ara\'e7o aduaneiro das mercadorias relacionadas neste inciso, ressalvado o dispo sto no par\'e1grafo \'fanico do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub art. 5\'ba do Decreto n\'ba 8023/01}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Conv. ICMS n\'ba 32/01).\line \line } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\ 'e7\'e3o do in ciso X do art. 28 foi modificada pelas Altera\'e7\'f5es n\'bas 16 e 17 (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decretos n\'ba s 7759/00 e 7824/00)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub , respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edci o.\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "X - e 24/06/92 at\'e9 31/07/00, no desembara\'e7o aduaneiro decorrente da imp orta\'e7\'e3o de m\'e1quinas, equipamentos, aparelhos, instrumentos, suas respectivas partes, pe\'e7as e acess\'f3rios, todos sem similar nacional, efetuada por empresa jorna l\'edstica ou editora de livros, destinados a emprego exclusivo no processo de i ndustrializa \'e7\'e3o de livros, jornal ou peri\'f3dico ou efetuada por empresa de radiodifu s\'e3o, para emprego exclusivo na gera\'e7\'e3o, emiss\'e3o, recep\'e7\'e3o, tra nsmiss\'e3o, repeti\'e7\'e3o, ou amplia\'e7\'e3o de sinais de comunica\'e7\'e3o, desde que (}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Convs. I CMS}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 53

/91, 19/92, 21/95, 26/98, 131/98, 44/99, 90/99 e 07/00):"\line \line }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso X do art. 28 pela Altera\'e7\'e3o n\'ba 14 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7725 de 28/12 /99, DOE de 29/12/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub ):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub "{\*\bkmkstart 28, X}{\*\bkmkend 28, X}}{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub X - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub de 24/06/92 at\'e9 31/12/99, no desembara\'e7o aduaneiro decorrente da importa\'e7\'e3o de m\'e1quinas, equipamentos, aparelho s, instrumento s, suas respectivas partes, pe\'e7as e acess\'f3rios, todos sem similar nacional , efetuada por empresa jornal\'edstica ou editora de livros destinados a emprego exclusivo no processo de industrializa\'e7\'e3o de livros, jornal ou peri\'f3di co ou efetuada por empresa de radiodifus\'e3o, para emprego exclusivo na gera\'e7\'e3o, emiss\ 'e3o, recep\'e7\'e3o, transmiss\'e3o, repeti\'e7\'e3o, ou amplia\'e7\'e3o de sin ais de comunica\'e7\'e3o, desde que (Convs. ICMS 53/91, 19/92, 21/95, 26/98, 131 /98 e 44/99):" \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub \'e0 parte inicial do}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub inciso X do art. 28 }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 12 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 7675, de 1 5/09/99. DOE de 16/09/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub ):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub "{\*\bkmkstart 28, X}{\*\bkmkend 28, X}}{\b0\i\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub X - de 24/06/92 at\'e9 02/01/98 e d e 01/05/98 at\'e9 31/12/99, no desembara\'e7o aduaneiro decorrente da importa\'e 7\'e3o de m\'e1quinas, equipamentos, aparelhos, instrumentos, suas respectivas p artes, pe\'e7a s e acess\'f3rios, todos sem similar nacional, efetuada por empresa jornal\'edst ica ou editora de livros destinados a emprego exclusivo no processo de industria liza\'e7\'e3o de livros, jornal ou peri\'f3dico ou efetuada por empresa de radio difus\'e3o, pa ra emprego exclusivo na gera\'e7\'e3o, emiss\'e3o, recep\'e7\'e3o, transmiss\'e3 o, repeti\'e7\'e3o, ou amplia\'e7\'e3o de sinais de comunica\'e7\'e3o, desde que (Convs. ICMS 53/91, 19/92, 21/95, 26/98, 131/98 e 44/99):}{\b0\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ";\line \line }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso X do art. 28 pela Altera\'e7\'e3o n\'ba 11 (}{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 23 /02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub ):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub "{\*\bkmkstart 28, X}{\*\bkmkend 28, X}}{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub X - de 24/06/92 at\'e9 31/12/99, na s entradas, no estabelecimento de empresas jornal\'edstica, de radiodifus\'e3o e editoras de l ivros, de m\'e1quinas, equipamentos, aparelhos, instrumentos e seus respectivos acess\'f3rios, procedentes do exterior, sem similar nacional, destinados a empre

go no processo de industrializa\'e7\'e3o de livros, jornais ou peri\'f3dicos ou na opera\'e7 \'e3o de emissora de radiodifus\'e3o, desde que (Convs. ICMS 53/91, 21/95, 26/98 e 131/98):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos dispositivos abaixo, tendo sid o acrescentado s ao inciso X do art. 28 pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02/9 9. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub ): \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) a empresa importadora tenha como atividade preponderante a presta\'e7\'e3o d e servi\'e7o de radiodifus\'e3o ou a industrializa\'e7\'e3o de livros, jornal ou peri\'f3dico; \line b) a aus\'eancia de similaridade com o produto nacional seja atestada por \'f3rg\'e3o federal competente ou por entidade representativa do setor produtivo de m\'e1quinas, aparelhos e equipamentos, com abrang\'eancia em todo o territ\' f3rio nacional ;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda\'e7\'e3o anterior dada ao}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub inciso X do art. 28 }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 7 (Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/98):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 28, X}{\*\bkmkend 28, X}}{\b0 \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub X - d}{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub e 24/06/92 at\'e9 31/12/99 , nas entradas, no estabelecimento de empresas jornal\'edstica, de radiodifus\'e 3o e editoras de livros, de m\'e1quinas, equipamentos, aparelhos, instrumentos e seus respecti vos acess\'f3rios, procedentes do exterior, sem similar nacional, destinados a e mprego no processo de industrializa\'e7\'e3o de livros, jornais ou peri\'f3dicos ou na opera \'e7\'e3o de emissora de radiodifus\'e3o, desde que a empresa importadora tenha como atividade preponderante a presta\'e7\'e3o de servi\'e7o de radiodifus\'e3o ou a industrializa\'e7\'e3o de livros, jornal ou peri\'f3dico (Convs. ICMS 53/91 , 19/92, 21/95 e 26/98);}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub ".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso X do art. 28 foi revogado pela Altera\'e7\'e3o n\'ba 5 (}{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 724 4, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ), com base no Conv. ICMS 121/97.\line \line }{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 02/01/98:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub "X - nas entradas, no estabelecimento de empresas jorna l\'edstica, de radiodifus\'e3o e editoras de livros, de m\'e1quinas, equipamentos, aparelhos, instrumentos e seus respectivos acess\'f3rios, procedentes do exterior, sem simi lar nacional, destinados a emprego no processo de industrializa\'e7\'e3o de livr os, jornais ou peri\'f3dicos ou na opera\'e7\'e3o de emissora de radiodifus\'e3o (Convs. ICMS 53/91 e 19/92);" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o benef\'edcio fica condicionado a que os produt os sejam deson

erados do imposto de importa\'e7\'e3o e das contribui\'e7\'f5es para os Programa s de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\ 'fablico - PIS/PASEP e da Contribui\'e7\'e3o para o Financiamento da Seguridade Social \'96COF INS; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a inexist\'eancia de produto similar produzido n o Pa\'eds ser \'e1 atestada por \'f3rg\'e3o federal competente ou por entidade representativa do setor produtivo de m\'e1quinas, aparelhos e equipamentos, com abrang\'eancia em todo territ\'f3rio nacional. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, XI}{\*\bkmkend 28, XI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas entradas, no estabeleci mento do importador, em decorr\'eancia de (Convs. ICMS 20/95, 38/95 e 80/95): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, XI, a}{\*\bkmkend 28, XI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do a\'e7\'e3o, de produtos importados diretamente por \'f3rg\'e3os ou entidades da administra\'e7 \'e3o p\'fablica, direta ou indireta, bem como funda\'e7\'f5es ou entidades bene ficentes ou de assist\'eancia social que preencham os requisitos previstos no}{\ b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub }{\b0\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 14}{\b0\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do C\'f3digo Tribu t\'e1rio Nacio nal, ficando a frui\'e7\'e3o do benef\'edcio condicionada a que: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 28, XI, a, 1}{\*\bkmkend 28, XI, a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub n\'e3o ha ja contrata\'e7\'e3o de c\'e2mbio; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 28, XI, a, 2}{\*\bkmkend 28, XI, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a opera \'e7\'e3o de importa\'e7\'e3o n\'e3o seja tributada ou tenha tributa\'e7\'e3o co m al\'edquota reduzida a zero, relativamente ao IPI e ao Imposto sobre a Importa \'e7\'e3o; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 28, XI, a, 3}{\*\bkmkend 28, XI, a, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub os produt os recebidos sejam utilizados na consecu\'e7\'e3o dos objetivos-fins do importad or; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 28, XI, a, 4}{\*\bkmkend 28, XI, a, 4}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 4 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O item 4, da al\'ednea "a", do inciso XI do art. 28 foi revogado pel a Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f

1\fs20\cf0 \nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02)}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir d e 01/01/03.\line \line Reda\'e7\'e3o origin\'e1ria}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub , efeitos at\'e9}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub 31/12/02:\line }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "4 - o benef\'edcio seja recon hecido, caso a caso, mediante despacho do Diretor de Tributa\'e7\'e3o, em peti\'e7\'e3o do int eressado;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, XI, b}{\*\bkmkend 28, XI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub aq uisi\'e7\'e3o, a qualquer t\'edtulo, obedecidas as mesmas condi\'e7\'f5es da al\'ednea anterio r, exceto a do item 1, efetuados por \'f3rg\'e3os da administra\'e7\'e3o p\'fabl ica direta ou indireta, de equipamentos cient\'edficos e de inform\'e1tica, suas partes, pe \'e7as de reposi\'e7\'e3o e acess\'f3rios, bem como de reagentes qu\'edmicos, de sde que os produtos adquiridos n\'e3o possuam similar nacional, sendo que a aus\ 'eancia da similaridade referida nesta al\'ednea dever\'e1 ser comprovada por la udo emitido po r \'f3rg\'e3o especializado do Minist\'e9rio da Ind\'fastria, Com\'e9rcio e Turi smo, ou por este credenciado; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, XII}{\*\bkmkend 28, XII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas entrad as efetuadas p or \'f3rg\'e3os estaduais da administra\'e7\'e3o p\'fablica direta, suas autarqu ias ou funda\'e7\'f5es, de mercadorias procedentes do exterior, destinadas a int egrar o seu ativo imobilizado ou para seu uso ou consumo (Conv. ICMS 48/93); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso XII do art. 28foi dada pela Altera\'e7\'e 3o n\'ba 5 (}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ), para excluir a express\'e3o "sem similar na cional". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, XIII}{\*\bkmkend 28, XIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/12, nas entradas, no estabelecimento do importador, de bens procedentes do exterior e de stinados \'e0 implanta\'e7\'e3o de projetos de saneamento b\'e1sico pelas compan hias estaduais de saneamento, importados como resultado de concorr\'eancia inter nacional com p articipa\'e7\'e3o de ind\'fastria do Pa\'eds, contra pagamento com recursos oriu ndos de divisas convers\'edveis provenientes de contrato de financiamento a long o prazo celebrado com entidades financeiras internacionais, desde que isentos do Imposto sobre a Importa\'e7\'e3o ou do IPI ou tributados com al\'edquota zero desses tributos (Convs. ICMS 42/95); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br

sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o do inciso XIII do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub do art. 28 foi modificada pelas Altera\'e7\'f5es n\'bas 92 , 96, 99, 102, 105, 112, 122,130 e 132 (Decretos n\'bas 10414/07, 10654/07, 1084 0/08, 11089/08 , 11167/08, 11396/08, 11656/09, 11923/10 e 11982/10), respectivamente, para pror roga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line Reda\'e7\'e3o anterior dada ao inciso XIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do 28 pela Altera\'e7\'e3o n\'ba 89 (Decreto n\'ba 10346, de 21/05/0 7, DOE de 22/05/07), efeitos de 01/05/07 a 31/07/07:\line }{\b0\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XIII - at\'e9 31/07/07, nas entrad as, no estabelecimento do importador, de bens procedentes do exterior e destinad os \'e0 implanta\'e7\'e3o de projetos de saneamento b\'e1sico pelas companhias e staduais de sa neamento, importados como resultado de concorr\'eancia internacional com partici pa\'e7\'e3o de ind\'fastria do Pa\'eds, contra pagamento com recursos oriundos d e divisas convers\'edveis provenientes de contrato de financiamento a longo praz o celebrado co m entidades financeiras internacionais, desde que isentos do Imposto sobre a Imp orta\'e7\'e3o ou do IPI ou tributados com al\'edquota zero desses tributos (Conv s. ICMS 42/95);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub inciso XIII do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 28 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 56 (}{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9092, de 04/05/04. DO E de 05/05/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ), efeitos de 01/05/04 a 30/04/07:\line }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "XIII - at\'e9 30/04/07, nas entradas, no estabele cimento do importador, de bens procedentes do exterior e destinados \'e0 implant a\'e7\'e3o de projetos de saneamento b\'e1sico pelas companhias estaduais de san eamento, impor tados como resultado de concorr\'eancia internacional com participa\'e7\'e3o de ind\'fastria do Pa\'eds, contra pagamento com recursos oriundos de divisas conve rs\'edveis provenientes de contrato de financiamento a longo prazo celebrado com entidades fin anceiras internacionais, desde que isentos do Imposto sobre a Importa\'e7\'e3o o u do IPI ou tributados com al\'edquota zero desses tributos (Convs. ICMS 42/95); "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda \'e7\'e3o anterior dada ao inciso XIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub do art. 28 pela Altera\'e7\'e3o n\'ba 33 }{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 03/04/02, DOE de 04/04/02), de 04/04/02 a 30/04

/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "XIII - at \'e9 30/04/04, nas entradas, no estabelecimento do importador, de bens procedent es do exterior e destinados \'e0 implanta\'e7\'e3o de projetos de saneamento b\' e1sico pelas companhias estaduais de saneamento, importados como resultado de co ncorr\'eancia internacional com participa\'e7\'e3o de ind\'fastria do Pa\'eds, contra pagament o com recursos oriundos de divisas convers\'edveis provenientes de contrato de f inanciamento a longo prazo celebrado com entidades financeiras internacionais, d esde que isent os do Imposto sobre a Importa\'e7\'e3o ou do IPI ou tributados com al\'edquota z ero desses tributos (Convs. ICMS 42/95, 61/98, 34/99, 84/00 e 21/02);}{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o d o inciso XIII do art. 28 foi modificada pela Altera\'e7\'e3o n\'ba 22 (Decretos n\'ba 7902/01), para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\ line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o anterior dada ao inciso XIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub do art. 28 pela altera\'e7\'e3o n\'ba 8 (Decreto n\'ba 7395 , de 03/08/98, DOE de 04/08/98):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub "XIII - at\'e9 31/12/00, nas entradas, no estabe lecimento do i mportador, de bens procedentes do exterior e destinados \'e0 implanta\'e7\'e3o d e projetos de saneamento b\'e1sico pelas companhias estaduais de saneamento, imp ortados como resultado de concorr\'eancia internacional com participa\'e7\'e3o d e ind\'fastria do Pa\'eds, contra pagamento com recursos oriundos de divisas convers\'edveis p rovenientes de contrato de financiamento a longo prazo celebrado com entidades f inanceiras internacionais, desde que isentos do Imposto sobre a Importa\'e7\'e3o ou do IPI ou tributados com al\'edquota zero desses tributos (Convs. ICMS 42/95, 61/98 e 34/9 9);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Anteriormente o inciso XIII do art. 28 foi modificado pela Altera\'e7\ 'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), para prorroga\'e7\'e3o do pr azo de vig\'eancia do benef\'edcio. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, XIV}{\*\bkmkend 28, XIV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIV - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas seguin tes hip\'f3tes es: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, XIV, a}{\*\bkmkend 28 , XIV, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de 10/11/93 at \'e9 30/04/97, as entradas, no estabelecimento do importador, de m\'e1quinas e e quipamentos sem similar fabricado no Pa\'eds, quando importados diretamente do e xterior por empresa industrial para integrar o seu ativo imobilizado, desde que (}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Convs. ICMS}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 60/93, 33/ 94, 152/94 e 122/95): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6

\nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do al\'ednea \'93a\'94, do inciso XIV do art. 28 fo i dada pela Al tera\'e7\'e3o n\'ba 1 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Decreto n\'ba 6379, de 25/04/97, DOE de 26 e 27/04/97}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para prroga\' e7\'e3o do pra zo de vig\'eancia do benef\'edcio. \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 28, XIV, a, 1}{\*\bkmkend 28, XIV, a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub a impor ta\'e7\'e3o seja beneficiada com isen\'e7\'e3o ou com al\'edquota reduzida a zer o do Imposto sobre a Importa\'e7\'e3o ou do IPI; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 28, XIV, a, 2}{\*\bkmkend 28, XIV, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub a compr ova\'e7\'e3o da aus\'eancia de similar fabricado no Pa\'eds seja feita por laudo emitido por entidade representativa do setor, de abrang\'eancia nacional, ou po r \'f3rg\'e3o federal especializado; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 28, XIV, a, 3}{\*\bkmkend 28, XIV, a, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O item 3, da al\'ednea "a", do inciso XIV do art. 28 foi revogado pe la Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02)}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir d e 01/01/03.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao item 3, da al\'ednea "a", do inciso X IV do art. 28 pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 2 4/02/99}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para adequ ar as modifica\'e7\'f5es introduzidas pelo novo Regimento da Secretaria da Fazen da, aprovado pelo }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub De creto n\'ba 7509/99, efeitos at\'e9 31/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "3 - a isen\'e7\'e3o seja reconheci da, em cada caso, por despacho do Diretor de Tributa\'e7\'e3o, em requerimento c om o qual o in teressado fa\'e7a prova do preenchimento dos requisitos previstos nesta al\'edne a;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, XIV, b}{\*\bkmkend 28 , XIV, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de 22/06/94 at \'e9 30/04/97, as entradas decorrentes da importa\'e7\'e3o, por empresa industri al, de m\'e1quina ou equipamento, em raz\'e3o de arrendamento mercantil celebrad o com empresa industrial, para utiliza\'e7\'e3o na sua produ\'e7\'e3o, sob as me

smas condi\'e7 \'f5es estipuladas na al\'ednea anterior, exceto no tocante \'e0 exig\'eancia de integra\'e7\'e3o ao ativo imobilizado (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs24\cf0\nosupersub Convs. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub 60/93, 02/94, 152/94 e 122/95); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea \'93b\'94, do inciso XIV do art. 28 f oi dada pela A ltera\'e7\'e3o n\'ba 1 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Decreto n\'ba 6379, de 25/04/97, DOE de 26 e 27/04/97}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para prorrog a\'e7\'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, XIV, c}{\*\bkmkend 28 , XIV, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de 22/06/94 at \'e9 30/04/97, as entradas decorrentes da importa\'e7\'e3o de m\'e1quina ou equi pamento efetuada por empresa arrendante, em raz\'e3o de contrato de arrendamento mercantil celebrado com empresa industrial, para utiliza\'e7\'e3o na sua produ\ 'e7\'e3o, sob as mesmas condi\'e7\'f5es estipuladas na al\'ednea "a", exceto no tocante \'e0 e xig\'eancia de integra\'e7\'e3o ao ativo imobilizado (}{\b0\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Convs. ICMS}{\b0\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 60/93, 02/94, 152/94 e 122/95); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea \'93c\'94, do inciso XIV do art. 28 fo i dada pela Al tera\'e7\'e3o n\'ba 1 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Decreto n\'ba 6379, de 25/04/97, DOE de 26 e 27/04/97}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para prorroga \'e7\'e3o do p razo de vig\'eancia do benef\'edcio. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, XV}{\*\bkmkend 28, XV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas entradas, no estabeleci mento do importador, de tratores agr\'edcolas de quatro rodas e de colheitadeira s mec\'e2nicas de algod\'e3o, classificados, respectivamente, nos c\'f3digos 870 1.90 e 8433.59 da NBM/SH, procedentes do exterior, sem similar nacional, desde q ue (}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Convs. ICMS}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 77/93 e 129/98): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6

\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XV foi dada pela Altera\'e7\'e3o n\' ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 07/01/99.\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 28, XV}{\*\bkmkend 28, XV}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub XV - n}{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub as entradas, no estabelecimento do importador, de trator es agr\'edcolas de quatro rodas e de colheitadeiras mec\'e2nicas de algod\'e3o, classificados, respectivamente, nos c\'f3digos 8701.90 e 8433.59 da NCM, procede ntes do exteri or, sem similar nacional, adquiridos para integrar o ativo imobilizado do import ador, desde que contemplados com isen\'e7\'e3o ou com al\'edquota reduzida a zer o do Imposto sobre a Importa\'e7\'e3o e do IPI (Conv. ICMS 77/93);}{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, XV, "a"}{\*\bkmkend 2 8, XV, "a"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub destinem-se a integrar o ativo imobilizado, para uso exclusivo na atividade agr\'edcola real izada pelo estabelecimento importador; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, XV, "b"}{\*\bkmkend 2 8, XV, "b"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sejam contem plados com isen\'e7\'e3o ou com al\'edquota reduzida a zero do Imposto sobre a I mporta\'e7\'e3o e do IPI ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, XV, "c"}{\*\bkmkend 2 8, XV, "c"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a inexist \'eancia de similaridade com o produto nacional seja atestada por \'f3rg\'e3o fe deral competente ou por entidade representativa do setor produtivo de m\'e1quina s, aparelhos e equipamentos, com abrang\'eancia em todo o territ\'f3rio nacional ; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, XVI}{\*\bkmkend 28, XVI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVI - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas seguin tes sa\'eddas e entradas de produtos industrializados (Conv. ICM 09/79 e Convs. ICMS 48/90 e 9 1/91): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, XVI, a}{\*\bkmkend 28 , XVI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa\'eddas efet uadas por lojas francas ("free-shops") instaladas nas zonas prim\'e1rias dos aer oportos de categoria internacional, e autorizadas pelo \'f3rg\'e3o competente do Governo Federal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, XVI, b}{\*\bkmkend 28 , XVI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa\'eddas dest inadas aos estabelecimentos referidos na al\'ednea anterior, para fins de comerc ializa\'e7\'e3o, devendo o remetente comprovar ao fisco, quando solicitado, que

as mercadorias foram efetivamente entregues ao destinat\'e1rio, mediante o visto do fisco fede ral em via adicional da Nota Fiscal de remessa ou mediante qualquer outra prova inequ\'edvoca; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, XVI, c}{\*\bkmkend 28 , XVI, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub entradas de me rcadorias importadas do exterior pelos estabelecimentos referidos na al\'ednea " a", destinadas a comercializa\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, XVII}{\*\bkmkend 28, XVII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas seg uintes hip\'f3 teses, sob a condi\'e7\'e3o de que haja reciprocidade de tratamento tribut\'e1ri o, declarada, anualmente, pelo Minist\'e9rio das Rela\'e7\'f5es Exteriores (Conv . AE 04/70 e Convs. ICMS 32/90, 80/91, 158/94 e 90/97): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub caput do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub inciso XVII do art. 28 foi dada pela Altera\'e7\'e3o n\'ba 5 (}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n \'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub ), para acrescentar a express\'e3o "sob a condi\'e7\'e3o de q ue haja reciprocidade de tratamento tribut\'e1rio, declarada, anualmente, pelo M inist\'e9rio d as Rela\'e7\'f5es Exteriores". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, XVII, a}{\*\bkmkend 2 8, XVII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b fornecimento s de energia el\'e9trica e presta\'e7\'f5es de servi\'e7os de telecomunica\'e7\' e3o a miss\'f5es diplom\'e1ticas, reparti\'e7\'f5es consulares e representa\'e7\ 'f5es de organismos internacionais de car\'e1ter permanente e respectivos funcio n\'e1rios estr angeiros indicados pelo Minist\'e9rio das Rela\'e7\'f5es Exteriores (Conv. ICMS 90/97); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "a", do inciso XVII do art. 28 foi dad a pela Altera \'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) fornecimentos de energia el\'e9trica e presta\'e7\'f5es de servi\'e7os de te lecomunica\'e7

\'e3o a miss\'f5es diplom\'e1ticas, reparti\'e7\'f5es consulares e representa\'e 7\'f5es de organismos internacionais de car\'e1ter permanente, condicionando-se, contudo, a concess\'e3o do benef\'edcio \'e0 exist\'eancia de reciprocidade de tratamento tri but\'e1rio, declarada, anualmente, pelo Minist\'e9rio das Rela\'e7\'f5es Exterio res;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, XVII, b}{\*\bkmkend 2 8, XVII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b sa\'eddas de ve\'edculos nacionais, desde que isentos do IPI ou contemplados com a redu\'e7\ 'e3o a zero da al\'edquota desse imposto, adquiridos por: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 28, XVII, b, 1}{\*\bkmken d 28, XVII, b, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub miss \'f5es diplom\'e1ticas, reparti\'e7\'f5es consulares de car\'e1ter permanente e respectivos funcion\'e1rios estrangeiros; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 28, XVII, b, 2}{\*\bkmken d 28, XVII, b, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub repre senta\'e7\'f5es de organismos internacionais de car\'e1ter permanente e seus fun cion\'e1rios estrangeiros; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, XVII, c}{\*\bkmkend 2 8, XVII, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b entradas de mercadorias adquiridas diretamente do exterior, desde que isentas do Imposto sob re a Importa\'e7\'e3o e do IPI ou contempladas com a redu\'e7\'e3o a zero das al \'edquotas desses impostos, nas importa\'e7\'f5es efetuadas por miss\'f5es diplo m\'e1ticas, re parti\'e7\'f5es consulares de car\'e1ter permanente, representa\'e7\'f5es de org anismos internacionais de car\'e1ter permanente e respectivos funcion\'e1rios es trangeiros, sendo que, na importa\'e7\'e3o de ve\'edculos por funcion\'e1rios es trangeiros de miss\'f5es diplom\'e1ticas, reparti\'e7\'f5es consulares ou organismos internaci onais, a isen\'e7\'e3o condiciona-se \'e0 observ\'e2ncia do disposto na legisla\ 'e7\'e3o federal aplic\'e1vel; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub sa\'eddas de mercadoria destinada \'e0 amplia\'e 7\'e3o ou refo rma de im\'f3veis de uso das entidades mencionadas na al\'ednea }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub deste inciso, desde que a mercadoria se ja isenta do Imposto sobre Produtos Industrializados ou contemplada com redu\'e7 \'e3o a zero da al\'edquota desse imposto (}{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub 34/01). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O al\'ednea "d" do inciso XVII do art. 28 foi acrescentada pela }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7 \'e3o n\'ba 26

(}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 09/08/01.\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A Altera\'e7\ 'e3o n\'ba 26 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), determina a n\'e3o exig\'eancia de ICMS entre o per\'edodo de 01/05/01 at\'e9 08/08/01 referente \'e0s opera\'e7 \'f5es descritas na al\'ednea "d" deste inciso, ressalvado o disposto no par\'e1 grafo \'fanico do art. 5\'ba do Decreto n\'ba 8023/01 (Conv. ICMS n\'ba 34/01). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, XVIII}{\*\bkmkend 28, XVIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a pa rtir de 19/07/ 95, nas entradas, no estabelecimento do importador, de aparelhos, m\'e1quinas e equipamentos, instrumentos t\'e9cnico-cient\'edficos laboratoriais, partes e pe\ 'e7as de reposi\'e7\'e3o, acess\'f3rios, mat\'e9rias-primas e produtos intermedi \'e1rios, dest inados \'e0 pesquisa cient\'edfica e tecnol\'f3gica, nas importa\'e7\'f5es do ex terior realizadas diretamente pela Empresa Brasileira de Pesquisa Agropecu\'e1ri a (EMBRAPA), com financiamento de empr\'e9stimos internacionais firmados pelo go verno federal, ficando essas importa\'e7\'f5es dispensadas do exame de similaridade (Conv. ICM S 64/95); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, XIX}{\*\bkmkend 28, X IX}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIX} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub - at\ 'e9 31/12/12, nas entradas de equipamento m\'e9dico-hospitalar, sem similar nacional, devidame nte comprovado por laudo emitido por entidade nacional representativa do setor o u \'f3rg\'e3o federal, realizadas por cl\'ednica ou hospital que se comprometa a compensar est e benef\'edcio, em valor igual ou superior \'e0 desonera\'e7\'e3o, com a presta\ 'e7\'e3o de servi\'e7os m\'e9dicos, exames radiol\'f3gicos, de diagn\'f3stico po r imagem e laboratoriais, programados pela Secretaria de Sa\'fade ou pela Secret aria de Admini stra\'e7\'e3o, nos termos e condi\'e7\'f5es estabelecidos em portaria conjunta c om o Secret\'e1rio da Fazenda (Conv. ICMS 05/98); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso XIX do }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 28 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'bas 122 , 130 e 132 (Decretos n\'bas 11656/09, 11923/10 e 11982/10), respectivamente, pa ra prorroga \'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior d ada ao inciso XIX do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28 pela Altera\'e7\'e3o n\'ba 112 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11396}{\b\i0\ul0\strike0\v0\e

xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub , de 30/12/08, DOE de 31/12/08):\line {\*\bk mkstart 14, II}{\*\bkmkend 14, II}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "XIX - at\'e9 31/07/09, nas entradas de equipamento m\'e9dico-hosp italar, sem similar nacional, devidamente comprovado por laudo emitido por entid ade nacional representativa do setor ou \'f3rg\'e3o federal, realizadas por cl\' ednica ou hospital que se comprometa a compensar este benef\'edcio, em valor igu al ou superior \'e0 desonera\'e7\'e3o, com a presta\'e7\'e3o de servi\'e7os m\'e9dicos, exames radiol\'f3gicos, de diagn\'f3stico por imagem e laboratoriais, programados pela Secretaria de Sa\'fade ou pela Secretaria de Administra\'e7\'e3o, nos termos e condi\'e7\'f5e s estabelecidos em portaria conjunta com o Secret\'e1rio da Fazenda (Conv. ICMS 05/98);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XIX do }{\b\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28 pela Altera\'e7\'e3o n\' ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 105 (Decreto n \'ba 11167, de 08/08/08, DOE de 09 e 10/08/08).\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 28, XIX}{\*\bkmken d 28, XIX}XIX - de 01/09/98 at\'e9 31/12/08, nas entradas de equipamento m\'e9di co-hospitalar, sem similar nacional, devidamente comprovado por laudo emitido por entidade nac ional representativa do setor ou \'f3rg\'e3o federal, realizadas por cl\'ednica ou hospital que se comprometa a compensar este benef\'edcio, em valor igual ou s uperior \'e0 d esonera\'e7\'e3o, com a presta\'e7\'e3o de servi\'e7os m\'e9dicos, exames radiol \'f3gicos, de diagn\'f3stico por imagem e laboratoriais, programados pela Secret aria de Sa\'fade ou pela Secretaria de Administra\'e7\'e3o, nos termos e condi\' e7\'f5es estab elecidos em portaria conjunta com o Secret\'e1rio da Fazenda (Conv. ICMS 05/98); "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o do inciso XIX do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 28 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'bas 48, 63, 96, 99 e 102 ( Decretos n\'bas 8740/03, 9426/05, 10654/07 10840/08 e 11089/08), respectivamente , para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\ 'e3o anterior dada a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o inciso XIX do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub do ar t. 28 pela Altera\'e7\'e3o n\'ba 47 (Decreto n\'ba 8666 de 29/09/03, DOE de 30/0 9/03):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub "XIX - de 01/09/98 at\'e9 30/04/05, nas entradas de equipamento m\'e9dicohospitalar, se m similar nacional, devidamente comprovado atrav\'e9s de laudo emitido por \'f3r g\'e3o federal, realizadas por cl\'ednica ou hospital que se comprometa a compen sar este benef\'edcio, em valor igual ou superior \'e0 desonera\'e7\'e3o, com a presta\'e7\'e3 o de servi\'e7os m\'e9dicos, exames radiol\'f3gicos, de diagn\'f3stico por image m e laboratoriais, programados pela Secretaria de Sa\'fade e pela Secretaria de Administra\'e7\'e3o, nos termos e condi\'e7\'f5es estabelecidos em portaria conj

unta com o Sec ret\'e1rio da Fazenda (Conv. ICMS 05/98);"\line \line }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao i nciso XIX do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub caput }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28 pela Altera\'e7\'e3o n\'ba 46 (Decreto n\'ba 8665 de 27 e 28/09/03, DOE de 29 /09/03):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "XIX de 01/09/98 at\'e9 30/04/05, nas entradas de equipamento m\'e9dico-hospitalar, sem similar nacional, devidamente comprovado atrav\'e9s de laudo emitido por \'f 3rg\'e3o federal, realizadas por cl\'ednica ou hospital que se comprometa a comp ensar este ben ef\'edcio, em valor igual ou superior \'e0 desonera\'e7\'e3o, com a presta\'e7\' e3o de servi\'e7os m\'e9dicos, exames radiol\'f3gicos, de diagn\'f3stico por ima gem e laboratoriais, programados pela Secretaria Estadual de Sa\'fade e de Admin istra\'e7\'e3o , nos termos e condi\'e7\'f5es estabelecidos em portaria conjunta dos Secret\'e1 rios da Fazenda (Conv. ICMS 05/98);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XIX do }{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28 pe la Altera\'e7\'e3o n\'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03):\l ine }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XIX - }{\b0\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 01/09/98 at\'e9 30/04/05, nas entradas de equipamento m\'e9dico-hospitalar, sem similar n acional, devid amente comprovado atrav\'e9s de laudo emitido por \'f3rg\'e3o federal, realizada s por cl\'ednica ou hospital que se comprometa a compensar este benef\'edcio, em valor igual ou superior \'e0 desonera\'e7\'e3o, com a presta\'e7\'e3o de servi\ 'e7os m\'e9dic os, exames radiol\'f3gicos, de diagn\'f3stico por imagem e laboratoriais, progra mados pela Secretaria Estadual de Sa\'fade, nos termos e condi\'e7\'f5es estabel ecidos em portaria conjunta dos Secret\'e1rios da Fazenda e da Sa\'fade (Conv. I CMS 05/98);" \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada ao inciso XIX do }{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 28 pela Altera\'e7\'e3o 24 (Decreto n\'ba 7955/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "XIX - de 0 1/09/98 at\'e9 30/04/03, nas entradas de equipamento m\'e9dico-hospitalar, sem s imilar nacional, devidamente comprovado atrav\'e9s de laudo emitido por \'f3rg\' e3o federal, realizadas por cl\'ednica ou hospital que se comprometa a compensar este benef \'edcio, em valor igual ou superior \'e0 desonera\'e7\'e3o, com a presta\'e7\'e3 o de servi\'e7os m\'e9dicos, exames radiol\'f3gicos, de diagn\'f3stico por image m e laboratoriais, programados pela Secretaria Estadual de Sa\'fade, nos termos e condi\'e7 \'f5es estabelecidos em portaria conjunta dos Secret\'e1rios da Fazenda e da Sa\ 'fade (Convs. ICMS 05/98, 78/98, 90/99 e 10/01);"\line \line }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o do inciso XIX do }{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 28 foi modi

ficada pela Al tera\'e7\'e3o n\'ba 16 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Decreto n\'ba 7755/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub ), para prorroga\'e7\'e3o do prazo de vig\'eanc ia do benef \'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso XIX, tendo sido acrescentado ao }{ \b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28 pela A ltera\'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98):\line }{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub XIX - a partir de 01/0 9/98 nas entradas de equipamento m\'e9dico-hospitalar, sem similar com o produzi do no Pa\'eds, devidamente comprovado atrav\'e9s de laudo emitido por \'f3rg\'e3o federal, rea lizadas por cl\'ednica ou hospital que se comprometa a compensar este benef\'edc io, em valor igual ou superior \'e0 desonera\'e7\'e3o, com a presta\'e7\'e3o de servi\'e7os m \'e9dicos, exames radiol\'f3gicos, de diagn\'f3stico por imagem e laboratoriais, programados pela Secretaria Estadual de Sa\'fade, nos termos e condi\'e7\'f5es estabelecidos em portaria conjunta dos Secret\'e1rios da Fazenda e da Sa\'fade(C onvs. ICMS 05/ 98 e 78/98).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, XX}{\*\bkmkend 28, XX}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XX}{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub - no desembara\ 'e7o aduaneiro de mercadoria ou bem importado sob o amparo do Regime Especial Aduaneiro de Adm iss\'e3o Tempor\'e1ria previsto na legisla\'e7\'e3o federal espec\'edfica, sendo que (Conv. ICMS 58/99): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XX do }{\b\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 28 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 105 (Decr eto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08), efeitos a partir de 09/08/0 8.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada ao inciso XX tendo sido acrescentado ao }{\b\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28 pela Altera\'e7\'e3o n\' ba 14 (Decreto n\'ba 7725 de 28/12/99, DOE de 29/12/99)}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos de 17/11/99 a }{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 08/08/08:\line }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XX - }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub no desembara\'e7 o aduaneiro de mercadoria ou bem importado sob o amparo do Regime Especial Aduaneiro de Admiss \'e3o Tempor\'e1ria previsto na legisla\'e7\'e3o federal espec\'edfica, desde qu

e (Conv. ICMS 58/99):\line a) ocorra a suspens\'e3o da cobran\'e7a dos tributos Federais;\line b) sejam observadas as condi\'e7\'f5es previstas na legisla\'e7\'e3o federal rel ativas ao regime de admiss\'e3o tempor\'e1ria." \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o desembara\'e7o aduaneiro dever\'e1 ocorrer com a suspens\'e3 o da cobran\'e7a dos tributos Federais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub dever\'e3o ser observadas as condi\'e7\'f5es pre vistas na legi sla\'e7\'e3o federal relativas ao regime de admiss\'e3o tempor\'e1ria; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o disposto neste inciso n\'e3o se aplica \'e0s o pera\'e7\'f5es com mercadorias abrangidas pelo Regime Aduaneiro Especial de Exporta\'e7\'e3o e de Importa\'e7\'e3o de Bens Destinados \'e0s Atividades de Pesquisa e de Lavra das Jazidas de Petr\'f3leo e de G\'e1s (REPETRO), disciplinado no Cap\'edtulo XI do Decreto Fe deral n\'ba 4.543, de 26 de dezembro de 2002. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 28, XXI}{\*\bkmkend 28, X XI}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXI - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso XXI do art. 28 foi revogado pela Altera\'e7\'e3o }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 139 (}{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12444, de 2 6/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub ), efeitos a partir de 27/10/10.\line \line }{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inci so XXI, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub do art. 28 pela Altera\'e7\'e3o n\'ba 22 (Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/01)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub , efeitos de }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub 09/01/01 a 26/10/10:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "XXI - nas opera\'e7\'f5es de importa\'e7\'e 3o de 2 (dois) guindastes portu\'e1rios c\'f3digo 8426.30.0, da Nomenclatura Bra sileira de Mer cadorias - Sistema Harmonizado - NBM/SH, por empresas portu\'e1rias, para aparel hamento dos portos de Salvador e Aratu (Conv. ICMS 98/00)." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, XXII}{\*\bkmkend 28, XXII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXII - re vogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\

nosupersub O inciso XXII do art. 28 foi revogado pela Altera\'e7\'e3o }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 139 (}{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 124 44, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/10.\line \line }{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XXII, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub do art. 28 pela Altera\'e7\'e3o n\'ba 43 (Decreto n\'ba 8606, de 13/08/03, DOE de 14/08/03), efeitos de 14/08/03 a 26/10/10:\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXII - na opera\'e7\'e3o de importa\'e7\'e3o de 2 (duas) empilhadeiras (reach-stackers), classificadas n o c\'f3digo 8427.20.10, da Nomenclatura Brasileira de Mercadorias \'96 Sistema H armonizado \'96 NBM/SH, sem similar produzido no pa\'eds, por empresa portu\'e1r ia para aparel hamento dos portos de Salvador e Aratu, sendo que a comprova\'e7\'e3o da aus\'ea ncia de similaridade dever\'e1 ser feita por laudo emitido por entidade represen tativa do setor produtivo de m\'e1quinas, aparelhos e equipamentos com abrang\'e ancia nacional ou por \'f3rg\'e3o federal especializado (Conv. ICMS 56/03)." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, XXIII}{\*\bkmkend 28, XXIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas entradas decor rentes de importa\'e7\'e3o do exterior de obras de arte, realizadas pela Empresa de Turismo da Bahia S/A \'96 Bahiatursa, destinadas a compor o acervo p\'fablic o do Museu Rodin \'96 Bahia. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXIII}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub art. 28}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub pela Altera\'e7\'e3o n\'ba 57 (}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9152, de 28/07/04, DOE de 29 /07/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28, XXIV}{\*\bkmkend 28, XXIV}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXIV -}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/12, as o pera\'e7\'f5es de importa\'e7\'e3o de bens relacionados no Anexo \'danico do }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. IC MS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 28 /05, destinado s a integrar o ativo imobilizado de empresas beneficiadas pelo Regime Tribut\'e1 rio para Incentivo \'e0 Moderniza\'e7\'e3o e \'e0 Amplia\'e7\'e3o da Estrutura P ortu\'e1ria \'96 REPORTO - institu\'eddo pela Lei Federal n\'b0 11.033, de 21 de dezembro de 2 004, desde que:

\par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o da parte inicial do inciso XXIV do }{\b\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28 }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e 7\'f5es n\'bas 99, 102, 105, 112, 122, 130 e 132 (Decretos n\'bas 10840/08, 1108 9/08, 11167/08 , 11396/08, 11656/09, 11923/10 e 11982/10), respectivamente, para prorroga\'e7\' e3o do prazo de vig\'eancia do benef\'edcio, tendo sido }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub acrescentado }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9. 426, de 17/05/ 05, DOE de 18/05/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf6\nosupersub Obs: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub A partir de 25/04/05, os atos praticados na conformidade deste dispo sitivo ficam convalidados em rela\'e7\'e3o aos bens identificados pelos c\'f3dig os 8426.41.10 e 8426.41.90 da NCM, constantes do item 4 do Conv\'eanio ICMS 28/0 5, ressaltando -se que, a convalida\'e7\'e3o n\'e3o autoriza a restitui\'e7\'e3o ou compensa\'e 7\'e3o de import\'e2ncias j\'e1 recolhidas. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub haja integral desonera\'e7\'e3o dos tributos fed erais, em raz \'e3o de suspens\'e3o, isen\'e7\'e3o ou al\'edquota zero, nos termos e condi\'e7 \'f5es da Lei n\'b0 11.033/04; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub os bens sejam utilizados exclusivamente, em port os localizados neste Estado, na execu\'e7\'e3o de servi\'e7os de carga, descarga e movimenta\' e7\'e3o de mercadorias, pelo prazo m\'ednimo de 5 (cinco) anos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o desembara\'e7o aduaneiro seja efetuado diretam ente pelas emp resas benefici\'e1rias do REPORTO, para seu uso exclusivo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a inexist\'eancia de similar produzido no pa\'ed s, seja compro vada por laudo emitido por entidade representativa do setor produtivo com abrang \'eancia em todo territ\'f3rio nacional ou por \'f3rg\'e3o federal especializado . \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub nas entradas decorrentes de importa\'e7\'e3o do exte rior de ra\'e7 \'e3o para larvas do camar\'e3o, classificada no c\'f3digo NCM 2309.90.90, obser vado o seguinte (Conv. ICMS 33/08):

\par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXV foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 28 pela Altera\'e7\'e3o n\'ba 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08), efeitos a partir de 09/08/08. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o benef\'edcio fiscal concedido fica condicionad o \'e0 inexist \'eancia de produto similar nacional; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a inexist\'eancia de produto similar ser\'e1 ate stada por \'f3 rg\'e3o federal competente ou por entidade representativa do setor produtivo cor respondente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub sendo inaplic\'e1vel o disposto na al\'ednea \'9 3b\'94, por \'f3rg\'e3o credenciado pela Secretaria da Fazenda do Estado da Bahia. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXVI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub nas entradas decorrentes de importa\'e7\'e3o do ext erior de inset icidas, pulverizadores e outros produtos destinados ao combate \'e0 dengue, mal\ 'e1ria e febre amarela, sem similar produzido no pa\'eds, sendo que a aus\'eanci a de similaridade ser\'e1 atestada por \'f3rg\'e3o federal competente ou por ent idade represen tativa do setor de abrang\'eancia nacional. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXVI foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 28 pela Altera\'e7\'e3o n\'ba 119 (Decreto n\'ba 11523}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub , de 06/05/09, DOE de 07/05/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub ), efeitos a partir de 07/05/09. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} A inobserv\'e2ncia das co ndi\'e7\'f5es previstas no inciso XXIV acarretar\'e1 a obriga\'e7\'e3o do recolh imento do imposto com acr\'e9scimos morat\'f3rios. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O par\'e1grafo \'fanico do art. 28 foi renumerado para \'a7 1\'ba pela }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n

\'ba 134 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/05/10. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba} Tratando-se do benef\'edc io previsto no inciso XXIV, n\'e3o ser\'e1 exigida a comprova\'e7\'e3o de inexis t\'eancia de similar nacional prevista {\cf0 em sua al\'ednea \'93d\'94, para} o s guindastes a utopropelidos sobre pneum\'e1ticos, acionados por motor a diesel, com lan\'e7a t elesc\'f3pica, pr\'f3prios para eleva\'e7\'e3o, transporte e armazenagem de cont \'eaineres de 20\'92 e 40\'92 (reach stacker), classificados no item 8426.41.90 da NCM, no per \'edodo de vig\'eancia do \'a7 2\'ba do art. 35 da Portaria SECEX n\'ba 25, de 3 0 de novembro de 2008, expedida pela Secretaria de Com\'e9rcio Exterior do Minis t\'e9rio do Desenvolvimento, Ind\'fastria e Com\'e9rcio Exterior. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 2\'ba foi acrescentado ao art. 28 }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba }{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 134 (}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub ), efeitos a partir de 01/05/10. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 28-A}{\*\bkmkend 28-A}{\b Art. 28 -A.}{\b0 S\'e3o isentas at\'e9 31/12/12, as sa\'eddas de bolas de a\'e7o forjad as e fundidas, classificadas no c\'f3digo 7326.11.00 e 7325.91.00 da NBM/SH, de estabeleciment os industriais com destino a empresas exportadoras de min\'e9rios que importem a s citadas bolas de a\'e7o pelo regime de \'93drawback\'94, desde que (Conv. ICMS 33/01): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub do art. 28-A }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'bas 122, 130 e 132 (Decretos n\'bas 11656/09, 11923/10 e 11982/10), respectivamente, para prorroga \'e7\'e3o do p razo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao ca}{\b\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub put }{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28-A pela Altera\'e7 \'e3o n\'ba 112 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Decreto n\'ba 11396}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub , de 30/12/08, DOE de 31/12/08):\line {\*\bkmkstart 14, II}{\*\bkmke nd 14, II}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "Art. 28-A. S\'e3o isentas at\'e9 31/07/09, as sa\'eddas de bolas de a\'e7o forjadas e fun didas, classificadas no c\'f3digo 7326.11.00 e 7325.91.00 da NBM/SH, de estabele

cimentos industriais com destino a empresas exportadoras de min\'e9rios que impo rtem as citadas bolas de a\'e7o pelo regime de \'93drawback\'94, desde que (Conv . ICMS 33/01): "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub do art. 28-A pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 105 (Decreto n\'ba 11167 , de 08/08/08, DOE de 09 e 10/08/08).\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub "{\*\bkmkstart 28-A}{\*\bkmkend 28-A}Art. 28-A. S\'e3o i sentas de 09/08/01 a 31/12/08, as sa\'eddas de bolas de a\'e7o forjadas e fundid as, classificadas no c\'f3digo 7326.11.00 e 7325.91.00 da NBM/SH, de estabelecim entos industri ais com destino a empresas exportadoras de min\'e9rios que importem as citadas b olas de a\'e7o pelo regime de \'93drawback\'94, desde que (Conv. ICMS 33/01):"\l ine \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub A reda\'e7 \'e3o do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 28-A }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub foi modificada pelas Altera\'e7\'f5es n\'bas 39, 60, 99 e 102 (Decretos n\'bas 8435/ 03}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 9281/04, 10840/08 e 11 089/08), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do bene f\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Reda\'e7\'e3o anterior dada ao art. 28-A pela Altera\'e7\'e3o 31 (Decreto n\'ba 8149 de 14/02/02, DOE de 15/02/02), efeitos de 10/01/02 a 03/02/03:\line }{\b0\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 28-A. S\'e3o isentas de 09/08/01 a 30/04/03, as sa\'eddas de bolas de a\'e7o forjadas e fundidas, cl assificadas no c\'f3digo 7326.11.00 e 7325.91.00 da NBM/SH, de estabelecimentos industriais localizados no Estado, com destino a empresas exportadoras de min\'e 9rios que importam as citadas bolas de a\'e7o pelo regime de \'93drawback\'94, d esde que ( Con vs. ICMS 33/01 e 110/01):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao art. 28-A tendo s ido acrescentado pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub Altera\'e7\'e3o n\'ba 26 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/ 08/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ) , efeitos de 0 9/08/01 at\'e9 09/01/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub "Art. 28-A. S\'e3o isentas de 09/08/01 a 31/12/01, as sa \'eddas de bolas de a\'e7o forjadas classificadas no c\'f3digo 7326.1100 da NBM/ SH, de estabel ecimentos industriais localizados no Estado com destino a empresas exportadoras de min\'e9rios que importam as citadas bolas de a\'e7o pelo regime de \'93draw b ack\'94, desde que ( Conv. ICMS 33/01):\line a) os estabelecimentos beneficiados enviem \'e0 r eparti\'e7\'e3o fiscal de sua circunscri\'e7\'e3o c\'f3pia do contrato de fornec imento \'e0 empresa exportadora, no qual dever\'e1 constar o n\'famero do ato co ncess\'f3rio do \'93draw back\'94, expedido pela SECEX, enquanto houver importa\ 'e7\'e3o por e sse regime;\line b) o estabelecimento fornecedor dever\'e1 fazer constar na nota

fiscal de venda, o n\'famero do contrato ou do pedido de fornecimento e o n\'fa mero do \'93draw back\'94 concedido pela SECEX \'e0 empresa exportadora, enquant o houver impor ta\'e7\'e3o por esse regime." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28-A, I}{\*\bkmkend 28-A, I}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os estabelec imentos benefi ciados enviem \'e0 reparti\'e7\'e3o fiscal de sua circunscri\'e7\'e3o c\'f3pia d o contrato de fornecimento \'e0 empresa exportadora, no qual dever\'e1 constar o n\'famero do ato concess\'f3rio do \'93draw back\'94, expedido pela SECEX, enqu anto houver im porta\'e7\'e3o por esse regime; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 28-A, II}{\*\bkmkend 28-A, II}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o estabel ecimento forne cedor dever\'e1 fazer constar na nota fiscal de venda, o n\'famero do contrato o u do pedido de fornecimento e o n\'famero do \'93draw back\'94 concedido pela SE CEX \'e0 empresa exportadora, enquanto houver importa\'e7\'e3o por esse regime. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O XVI\line Da Isen\'e7\'e3o das Opera \'e7\'f5es com Produtos Industrializados Destinados\line \'e0 Zona Franca de Man aus e a Outras \'c1reas da Amaz\'f4nia \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 29}{\*\bkmkend 29}{\b Art. 29. }{ \b0 S\'e3o isentas do ICMS as opera\'e7\'f5es com produtos industrializados de o rigem nacional, nas sa\'eddas para comercializa\'e7\'e3o ou industrializa\'e7\'e 3o na Zona Fra nca de Manaus, exceto armas, muni\'e7\'f5es, perfumes, fumo, bebidas alco\'f3lic as, autom\'f3veis de passageiros e a\'e7\'facar de cana, observado o seguinte (C onvs. ICM 65/88 e 45/89, e Convs. ICMS 25/89, 48/89, 62/89, 80/89, 01/90, 02/90 e 06/90): \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 29, I}{\*\bkmkend 29, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub salvo disposi\'e 7\'e3o em cont r\'e1rio, o benef\'edcio \'e9 condicionado a que o estabelecimento destinat\'e1r io esteja situado no Munic\'edpio de Manaus; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 29, II}{\*\bkmkend 29, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o estabelecim ento remetente dever\'e1 abater do pre\'e7o da mercadoria o valor equivalente ao imposto que s eria devido se n\'e3o houvesse a isen\'e7\'e3o, indicado expressamente na Nota F iscal; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 29, III}{\*\bkmkend 29, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a isen\'e7 \'e3o \'e9 con dicionada \'e0 comprova\'e7\'e3o da entrada efetiva dos produtos no estabelecime nto destinat\'e1rio; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 29, IV}{\*\bkmkend 29, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub as mercadoria s cujas opera \'e7\'f5es sejam favorecidas pela isen\'e7\'e3o, quando sa\'edrem do Munic\'edpi o de Manaus e de outras \'e1reas em rela\'e7\'e3o \'e0s quais seja estendido o b enef\'edcio, perder\'e3o o direito \'e0quela isen\'e7\'e3o, hip\'f3tese em que o imposto devid o ser\'e1 cobrado por este Estado, com os acr\'e9scimos legais cab\'edveis, salv o se o produto tiver sido objeto de industrializa\'e7\'e3o naquela zona (Conv. I

CMS 84/94); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 29, V}{\*\bkmkend 29, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o benef\'edcio e as condi\'e7 \'f5es contidos no }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub caput}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub deste artigo e nos incisos anteriores ficam estendidos \'e0s opera \'e7\'f5es de sa\'eddas dos referidos produtos para comercializa\'e7\'e3o ou industrializa\'e7 \'e3o: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 29, V, "a"}{\*\bkmkend 29 , V, "a"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas \'c1reas d e Livre Com\'e9rcio de Macap\'e1 e Santana, no Estado do Amap\'e1 (Conv. ICMS 52 /92); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub al\'ednea "a", do inciso V}{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub do art. 29}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 102 (}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11 089}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/05/08, DO E de 31/05/08 a 01/06/08), efeitos a partir de 31/05/08.\line \line Reda\'e7\'e3 o anterior dada \'e0 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub al\'ednea "a", do inciso V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub cap ut }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 29}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/05}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) }{\b0\i\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 21/08/92 at\'e9 30/04/08, nas \' c1reas de Livre Com\'e9rcio de Macap\'e1 e Santana, no Estado do Amap\'e1 (}{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Convs. ICMS }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 52/92, 74/92 e 3 7/97);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "a", do inciso V do }{\b \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 29 pela Altera\'e 7\'e3o n\'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03):\line }{\b0\i\

ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 21/08/92 at\'e9 30/04/05, n as \'c1reas de Livre Com\'e9rcio de Macap\'e1 e Santana, no Estado do Amap\'e1 ( }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Convs. ICMS}{\b0\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 52/92, 74/9 2 e 37/97);}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "a", do inciso V do }{\b\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 29 pela Altera\'e7\'e3o n\' ba 25 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7983/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub )}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "a) de 21/08/92 at\'e9 30/04/03, nas \'c1reas de Livre Com\'e9rcio de Ma cap\'e1 e Sant ana, no Estado do Amap\'e1 (Convs. ICMS 52/92, 74/92, 127/92, 124/93, 63/94, 22/ 95, 20/97, 37/97, 23/98, 05/99 e 10/01);"\line \line }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da al\'ednea "a" , do inciso V do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub capu t }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do a rt. 29 foi modificada pelas Altera\'e7\'f5es n\'bas 1, 3, 7 e 12 (}{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decretos n\'bas 6379/97}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 6523/97}{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub ,}{\b\i0\ul\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 7365/98}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf5\nosupersub e }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub 7675/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub ), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 29, V, "b"}{\*\bkmkend 29 , V, "b"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas \'c1reas d e Livre Com\'e9rcio de Bonfim e Boa Vista, no Estado de Roraima (Conv. ICMS 52/9 2); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub al\'ednea "b", do inciso V}{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0

\f1\fs20\cf0\nosupersub do art. 29}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 102 (}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11 089}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/05/08, DO E de 31/05/08 a 01/06/08), efeitos a partir de 31/05/08.\line \line Reda\'e7\'e3 o anterior dada \'e0 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub al\'ednea "b", do inciso V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub cap ut }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 29}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/05}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) }{\b0\i\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 01/10/92 at\'e9 30/04/08, nas \' c1reas de Livre Com\'e9rcio de Bonfim e Pacaraima, no Estado de Roraima (}{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Convs. ICMS}{ \b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 52/92 e 37/97);" \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "b", do inciso V do }{\b\i\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 29 pela Altera\'e7\' e3o n\'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03):\line }{\b0\i\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 01/10/92 at\'e9 30/04/05, n as \'c1reas de Livre Com\'e9rcio de Bonfim e Pacaraima, no Estado de Roraima (}{ \b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Convs. ICMS}{\b0\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 52/92 e 37/ 97);}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\ line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o anterior dada a al\'ednea "b", do inciso V do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 29 pela Altera\'e7\'e3o n\'ba 25 (}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7983/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub )}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) de 01 /10/92 at\'e9 30/04/03, nas \'c1reas de Livre Com\'e9rcio de Bonfim e Pacaraima, no Estado de Roraima (Convs. ICMS 52/92, 127/92, 63/94, 124/93, 22/95, 20/97, 37/97, 23/98, 0 5/99, e 10/01);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub A reda\'e7\'e3o da al\'ednea "b", do inciso V do }{\b\i\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 29 foi modificada pe las Altera\'e7\'f5es n\'bas 1, 3, 7 e 12 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0

\f1\fs20\cf0\nosupersub Decretos n\'bas 6379/97}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub 6523/97}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub , 7365/98 e 7675/99), respectivamente, para prorroga\'e7 \'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 29, V, "c"}{\*\bkmkend 29 , V, "c"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na \'c1rea de Livre Com\'e9rcio de Guajaramirim, no Estado de Rond\'f4nia (Conv. ICMS 52/92); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub al\'ednea "c", do inciso V}{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub do art. 29}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 102 (}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11 089}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/05/08, DO E de 31/05/08 a 01/06/08), efeitos a partir de 31/05/08.\line \line Reda\'e7\'e3 o anterior dada \'e0 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub al\'ednea "c", do inciso V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub cap ut }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 29}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/05):\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "c) }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 04/01/94 at\ 'e9 30/04/08, na \'c1rea de Livre Com\'e9rcio de Guajaramirim, no Estado de Rond\'f4nia (}{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Convs. ICMS }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 52/92 e 37/97);" \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "c", do inciso V do}{\b\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 29 pela Altera\'e7\' e3o n\'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03):\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "c) }{\b0\i\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 04/01/94 at\'e9 30/04/05, na \'c1rea de Livre Com\'e9rcio de Guajaramirim, no Estado de Rond\'f4nia (}{\b 0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Convs. ICM S}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 52/92 e 37/97);}

{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "c", do inciso V do }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 29 pela Altera\'e7\'e3o n\'ba 25 }{\b\i0\ul \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub (}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7983/01} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub )}{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "c) de 04/01/94 at\'e9 3 0/04/03, na \'c1rea de Livre Com\'e9rcio de Guajar\'e1 Mirim, no Estado de Rond\ 'f4nia (Convs. ICMS 52/92, 127/92, 146/93, 63/94, 22/95, 45/95, 20/97, 37/97, 23/98, 05/99 e 1 0/01);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A reda\'e7\'e3o da al\'ednea "c", do inciso V do }{\b\i\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 29 foi modificada pelas Alt era\'e7\'f5es n\'bas 1, 3, 7 e 12 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub Decretos n\'bas 6379/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub 6523/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub , 7365/98 e 7675/99), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 29, V, "d"}{\*\bkmkend 29 , V, "d"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na \'c1rea de Livre Com\'e9rcio de Tabatinga, no Estado do Amazonas (Conv. ICMS 52/92); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub al\'ednea "d", do inciso V}{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub do art. 29}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 102 (}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11 089}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/05/08, DO E de 31/05/08 a 01/06/08)\line \line Reda\'e7\'e3o anterior dada \'e0 }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub al\'ednea "d", d o inciso V}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 29}{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\

'ba 63 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n \'ba 9.426, de 17/05/05, DOE de 18/05/05):\line }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "d) }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 22/04/94 at\'e9 30/04/08, na \'c1rea de Livre Com \'e9rcio de Tabatinga, no Estado do Amazonas (}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Convs. ICMS}{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 52/92 e 37/97);"\line \line }{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior da da \'e0 al\'ednea "d", do inciso V do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub do art. 29 pela Altera\'e7\'e3o n\'ba 41 (Decreto n\'ba 851 1 de 06/05/03, DOE de 07/05/03):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub "d) }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub de 22/04/94 at\'e9 30/04/05, na \'c1rea de Livre Com\'e9rcio de Tabatinga, no Estado do Amazonas (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Convs. ICMS}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub 52/92 e 37/97);}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "d ", do inciso V do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub cap ut}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 29 pela Altera\'e7\'e3o n\'ba 25 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 7983/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub )}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub "d) de 22/04/94 at\'e9 30/04/03, na \'c1rea de Livre Com\'e 9rcio de Tabatinga, no Estado do Amazonas (Convs. ICMS 127/92, 9/94, 63/94, 22/9 5, 20/97, 37/97, 23/98, 05/99 e 10/01);"\line \line }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da al\'ednea "d", do inciso V do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ca put }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 29 foi m odificada pelas Altera\'e7\'f5es n\'bas 1, 3, 7 e 12 (}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decretos n\'bas 6379/97}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 6523/97}{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , 7365/98 e 7675/99), respe ctivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 29, V, "e"}{\*\bkmkend 29 , V, "e"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir de 26 /07/94, nos Munic\'edpios de Rio Preto da Eva e Presidente Figueiredo, no Estado do Amazonas (Convs. ICMS 45/94, 49/94, 63/94 e 36/97); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\

nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o da al\'ednea "e", do inciso V do art. 29 foi modificada p ela Altera\'e7 \'e3o n\'ba 3 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decreto n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub 6523/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub ), para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 29, V, "f"}{\*\bkmkend 29 , V, "f"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas \'c1reas d e Livre Com\'e9rcio de Cruzeiro do Sul e Brasil\'e9ia, com extens\'e3o para o Mu nic\'edpio de Epitaciol\'e2ndia, no Estado do Acre (Conv. ICMS 52/92); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub al\'ednea "f", do inciso V}{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub do art. 29}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 102 (}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11 089}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/05/08, DO E de 31/05/08 a 01/06/08), efeitos a partir de 31/05/08.\line \line Reda\'e7\'e3 o anterior dada \'e0 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub al\'ednea "f", do inciso V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub cap ut }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 29}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/05):\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "d) }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 08/01/97 at\ 'e9 30/04/08, nas \'c1reas de Livre Com\'e9rcio de Cruzeiro do Sul e Brasil\'e9ia, com extens\ 'e3o para o Munic\'edpio de Epitaciol\'e2ndia, no Estado do Acre (}{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Convs. ICMS}{\b0\i\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 52/92 e 37/97);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\ 'e7\'e3o anterior dada \'e0 al\'ednea "f", do inciso V do }{\b\i\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 29 pela Altera\'e7\'e3o n\' ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03):\line }{\b0\i\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "f) }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 08/01/97 at\'e9 30/04/05, nas \'c1

reas de Livre Com\'e9rcio de Cruzeiro do Sul e Brasil\'e9ia, com extens\'e3o par a o Munic\'edp io de Epitaciol\'e2ndia, no Estado do Acre (}{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub Convs. ICMS}{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 52/92 e 37/97).}{\b0\i\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "f", do inciso V do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub do art. 29 pela Altera\'e7\'e3o n\'ba 25 (}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7983/01}{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub )}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "f) de 08/01/97 at\'e9 30/04/ 03, nas \'c1re as de Livre Com\'e9rcio de Cruzeiro do Sul e Brasil\'e9ia, com extens\'e3o para o Munic\'edpio de Epitaciol\'e2ndia, no Estado do Acre (Convs. ICMS 52/92, 127/9 2, 63/94, 22/95, 116/96, 20/97, 37/97, 23/98, 05/99 e 10/01);"\line \line }{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da al\'ed nea "f", do inciso V do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub do art. 29 foi modificada pelas Altera\'e7\'f5es n\'bas 1, 3, 7 e 12 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr etos n\'bas 6379/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 6523/ 97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , 73 65/98 e 7675/99), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eanci a do benef\'ed cio. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 29, VI}{\*\bkmkend 29, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub prevalecer\'e 1 a isen\'e7 \'e3o nas sa\'eddas dos referidos produtos com a destina\'e7\'e3o prevista neste artigo por interm\'e9dio de estabelecimentos que operarem exclusivamente no com \'e9rcio exterior, bem como de armaz\'e9ns alfandegados e entrepostos aduaneiros , desde que si tuados na Bahia, sendo que se tornar\'e1 exig\'edvel o imposto nos casos em que as mercadorias n\'e3o forem entregues no destino mencionado neste artigo, quando ocorrer a perda das mercadorias ou quando estas forem reintroduzidas no mercado interno, salv o em caso de retorno ao estabelecimento de origem, sujeitando-se o recolhimento, mesmo espont\'e2neo, aos acr\'e9scimos legais, para cujo c\'e1lculo tomar-se-\' e1 por base a data prevista para o recolhimento correspondente ao m\'eas em que tiver sido rea lizada a opera\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 29, VII}{\*\bkmkend 29, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o contribu inte que prete nder efetuar remessa de mercadorias para a Zona Franca de Manaus ou outras \'e1r eas da Amaz\'f4nia com o benef\'edcio de que cuida este artigo dever\'e1 }{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub observar as regras contida

s nos }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub arts. 597}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub e }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers ub 598}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso VII do art. 29 foi dada pela Altera\ 'e7\'e3o n\'ba 36 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02)}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 01/01/03.\line \l ine }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VII do art. 29 pela Altera\'e7\'e3o n\'ba 25 (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7 983 de 26/06/0 1, DOE de 27/06/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub ), efeitos de 27/06/01 a 31/12/02:\line }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VII - o contribuinte que pretende r efetuar reme ssas de mercadorias para a Zona Franca de Manaus ou outras \'e1reas da Amaz\'f4n ia com o benef\'edcio de que cuida este artigo dever\'e1 fazer pr\'e9via comunic a\'e7\'e3o nesse sentido \'e0 reparti\'e7\'e3o fazend\'e1ria do seu domic\'edlio fiscal, excet o quando dispensado atrav\'e9s de Regime Especial (art. 597, \'a7 1\'ba)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub "{\*\bkmkstart 29, VII}{\*\bkmkend 29, VII}}{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub VII - o contribuinte que pr etender efetuar remessas de mercadorias para a Zona Franca de Manaus ou outras \ 'e1reas da Ama z\'f4nia com o benef\'edcio de que cuida este artigo dever\'e1 fazer pr\'e9via c omunica\'e7\'e3o nesse sentido \'e0 reparti\'e7\'e3o fazend\'e1ria do seu domic\ 'edlio fiscal." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 29, Pargrafo nico}{\*\bkmkend 29, Pargrafo nico}{\b Par\'e1grafo \'fanico.}{\b0 }{\b Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico do art. 29 foi revogado pela }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 36 }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375 , de 22/11/02, DOE de 23 e 24/11/02).\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 22/11/ 02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "Par\'e1grafo \'fanico. Nas sa\'eddas de produtos industrializados destinados \'e0 Zona Fra nca de Manaus e a outras \'e1reas da Amaz\'f4nia com o benef\'edcio fiscal de qu e cuida este artigo, a emiss\'e3o dos documentos fiscais e a comprova\'e7\'e3o d

a entrega das mercadorias na SUFRAMA ser\'e3o feitas nos termos dos arts. 597 e 598." \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O XVII\line Da Isen\'e7\'e3o das Pres ta\'e7\'f5es de Servi\'e7os de Transporte \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 30}{\*\bkmkend 30}{\b Art. 30. }{ \b0 S\'e3o isentas do ICMS: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 30, I}{\*\bkmkend 30, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub as presta\'e7\'f 5es de servi \'e7os de transporte intermunicipal de passageiros, desde que com caracter\'edst icas de transporte urbano ou metropolitano, conforme estabelecido em ato do Secr et\'e1rio da Fazenda (Conv. ICM 24/89 e Convs. ICMS 25/89, 37/89, 113/89, 93/90, 80/91 e 151/9 4); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 30, II}{\*\bkmkend 30, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub as presta\'e7 \'f5es de serv i\'e7o de transporte rodovi\'e1rio de passageiros realizadas por ve\'edculos reg istrados na categoria de aluguel (Conv. ICMS 99/89); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 30, III}{\*\bkmkend 30, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a}{\b0\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub t\'e9 31/12/12, as presta\'e 7\'f5es internas de servi\'e7os de transporte de calc\'e1rio, desde que vinculad os a programas estaduais de preserva\'e7\'e3o ambiental (}{\b0\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 29/93); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso III do art. 30 }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\' f5es n\'bas 12 2, 130 e 132 (Decretos n\'bas 11656/09, 11923/10 e 11982/10), respectivamente, p ara prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3 o anterior dad a ao inciso IIII do art. 20 pela Altera\'e7\'e3o n\'ba 112 (}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11396}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/12/08 , DOE de 31/12 /08):\line {\*\bkmkstart 14, II}{\*\bkmkend 14, II}}{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - a}{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub t\'e9 31/07/09, as presta\'e7\'f5 es internas de servi\'e7os de transporte de calc\'e1rio, desde que vinculados a programas esta duais de preserva\'e7\'e3o ambiental (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Conv. ICMS}{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub 29/93);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III do art. 30 pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08

).\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "{\*\bkmkstart 30, III}{\*\bkmkend 30, III}III - }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub de 07/07/93 at\'e9 31/12/08, as presta\'e7\' f5es internas de servi\'e7os de transporte de calc\'e1rio, desde que vinculados a programas estaduais de preserva\'e7\'e3o ambiental (}{\b0\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Conv. ICMS}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub 29/93);"\line \line }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o do inciso III do}{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 30 foi modifi cada pelas Altera\'e7\'f5es n\'bas 41, 63, 94, 96, 99 e 102 (Decretos n\'bas 851 1/04, 9.426/05 , 10543/07, 10654/07, 10840/08 e 11089/08), respectivamente, para prorroga\'e7\' e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o do inciso III do art. 30 foi dada pela Altera\'e7\'e3o n\'bas 24 (Decreto n\'ba 7955/01), para excluir a ref er\'eancia aos Convs. ICMS 151/94, 102/96, 23/98, 05/99 e 10/01. \line \line }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e 7\'e3o do inci so III do art. 30 foi modificada pelas }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'f4es n\'bas 7 e 12 (}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decretos n\'bas 7365/ 98 e 7675/99}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), respe ctivamente, }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 30, IV}{\*\bkmkend 30, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub as presta\'e7 \'f5es de serv i\'e7os de transporte ferrovi\'e1rio de carga vinculadas a opera\'e7\'f5es de ex porta\'e7\'e3o e importa\'e7\'e3o de pa\'edses signat\'e1rios do "Acordo sobre o Transporte Internacional", desde que ocorram, cumulativamente, as seguintes sit ua\'e7\'f5es ( Conv. ICMS 30/96): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 30, IV, a}{\*\bkmkend 30, IV, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a emiss\'e3o do Conhecimento-Carta de Porte Internacional - TIF/Declara\'e7\'e3o de Tr\'e2nsito Aduaneiro - DTA, conforme previsto no Decreto Federal n\'ba 99.704, de 20 de nov embro de 1990, e na Instru\'e7\'e3o Normativa n\'ba 12, de 25 de janeiro de 1993 , da Secretari a da Receita Federal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 30, IV, b}{\*\bkmkend 30, IV, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o transporte int ernacional de carga por ferrovia seja efetuado na forma prevista no Decreto fede ral n\'ba 99.704, de 20 de novembro de 1990; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 30, IV, c}{\*\bkmkend 30, IV, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a inexist\'eanci a de mudan\'e7a no modal de transporte, exceto a transfer\'eancia da carga de va g\'e3o nacional para vag\'e3o de ferrovia de outro pa\'eds e vice-versa;

\par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 30, IV, d}{\*\bkmkend 30, IV, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a empresa transp ortadora contratada esteja impedida de efetuar, diretamente, o transporte ao des tinat\'e1rio, em raz\'e3o da inexist\'eancia de bitolas diferentes nas linhas fe rrovi\'e1rias dos pa\'edses de origem e destino; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 30, V}{\*\bkmkend 30, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V -}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub as presta\'e7\'f 5es de servi \'e7os de transporte das mercadorias de que cuida o inciso IX do art. 32, enquan to perdurar aquele benef\'edcio. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 30, VI}{\*\bkmkend 30, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub as presta\'e7 \'f5es de serv i\'e7os de transporte das mercadorias de que cuida o inciso VIII do art. 18, enq uanto perdurar aquele benef\'edcio (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f0\fs24\cf0\nosupersub 57/98). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso VI foi acrescentado ao art. 30 pela Altera\'e7\'e3o n\'ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/98). \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O XVIII\line Da Isen\'e7\'e3o das Pre sta\'e7\'f5es de Servi\'e7os de Comunica\'e7\'e3o e da Circula\'e7\'e3o\line de Bens de Empresas de Comunica\'e7\'e3o \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 31}{\*\bkmkend 31}{\b Art. 31. }{ \b0 S\'e3o isentas do ICMS: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 31, I}{\*\bkmkend 31, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub as presta\'e7\'f 5es de servi \'e7os de comunica\'e7\'e3o, pelos servi\'e7os locais de difus\'e3o sonora, fica ndo a frui\'e7\'e3o do benef\'edcio condicionada a que seja feita a divulga\'e7\ 'e3o, pela empresa de televis\'e3o ou de radiodifus\'e3o sonora, de mat\'e9ria a provada pelo C onselho de Pol\'edtica Fazend\'e1ria (CONFAZ), relativa ao ICMS, para informar e conscientizar a popula\'e7\'e3o, visando ao combate \'e0 sonega\'e7\'e3o desse imposto, sem \'f4nus para o er\'e1rio (Conv. ICM 51/89 e Convs. ICMS 08/89, 113/ 89, 93/90, 80/ 91, 151/94 e 102/96); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 31, II}{\*\bkmkend 31, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 28/02/ 99, as presta \'e7\'f5es de servi\'e7os e as sa\'eddas de bens de empresas de telecomunica\'e7 \'f5es, nas seguintes hip\'f3teses e condi\'e7\'f5es (}{\b0\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICM}{\b0\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 04/89 e }{\b0\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 126/98): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br

sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II do art. 31 foi dada pela Altera\' e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub De creto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\lin e }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 31 , II}{\*\bkmkend 31, II}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub II - as presta\'e7\'f5es de servi\'e7os e as sa\'eddas de bens de empresas d e telecomunica\'e7\'f5es, nas seguintes hip\'f3teses e }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub condi\'e7\'f5es (Conv. ICM 04/8 9):}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 31, II, a}{\*\bkmkend 31, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pr esta\'e7\'f5es de servi\'e7os de telecomunica\'e7\'f5es efetuadas a partir de equipamentos ter minais instalados em depend\'eancias de operadora, inclusive a Telecomunica\'e7\ 'f5es Brasileiras S. A. (TELEBR\'c1S), na condi\'e7\'e3o de usu\'e1ria final; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 31, II, b}{\*\bkmkend 31, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa \'eddas, de es tabelecimento de operadora: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 31, II, b, 1}{\*\bkmkend 31, II, b, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub de bens d estinados a utiliza\'e7\'e3o em suas pr\'f3prias instala\'e7\'f5es ou a guarda e m outro estabelecimento da mesma empresa; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 31, II, b, 2}{\*\bkmkend 31, II, b, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub de bens d estinados a utiliza\'e7\'e3o por outra operadora, desde que esses bens ou outros de natureza id\'eantica devam retornar a estabelecimento da remetente; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 31, II, b, 3}{\*\bkmkend 31, II, b, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub dos bens referidos no item anterior, em retorno ao estabelecimento de origem; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 31, III}{\*\bkmkend 31, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub as opera\' e7\'f5es de sa \'eddas interestaduais de equipamentos de propriedade da Empresa Brasileira de T elecomunica\'e7\'f5es S. A. (EMBRATEL) (Conv. ICMS 105/95): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 31, III, a}{\*\bkmkend 31 , III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub destinados \'e0 presta\'e7\'e3o de seus servi\'e7os junto a seus usu\'e1rios, desde que ess es bens devam retornar ao estabelecimento remetente ou a outro da mesma empresa; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 31, III, b}{\*\bkmkend 31 , III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu

b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub dos equipament os referidos na al\'ednea anterior, em retorno ao estabelecimento de origem ou a outro da mesma empresa; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 31, IV}{\*\bkmkend 31, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir de 0 1/01/96, as pr esta\'e7\'f5es de servi\'e7os de telecomunica\'e7\'f5es utilizados por \'f3rg\'e 3os da administra\'e7\'e3o p\'fablica estadual direta e suas funda\'e7\'f5es e a utarquias mantidas pelo poder p\'fablico estadual e regidas por normas de Direit o P\'fablico, devendo o benef\'edcio ser transferido aos benefici\'e1rios, mediante a redu\'e7 \'e3o do valor da presta\'e7\'e3o, na quantia correspondente ao imposto dispensa do (Convs. ICMS 107/95 e 44/96). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 31, V}{\*\bkmkend 31, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a presta\'e7\'e3 o de servi\'e7 o de comunica\'e7\'e3o referente ao acesso a Internet e ao de conectividade em b anda larga no \'e2mbito do Programa Governo Eletr\'f4nico de Servi\'e7o de Atend imento do Cidad\'e3o \'96 GESAC, institu\'eddo pelo Governo Federal (Conv. ICMS 141/07). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso V foi acrescentado ao art. 31 pela Altera\'e7\'e3o n\'ba 99 (Decreto n\'ba 10840, de 18/01/08, DOE de 19 e 20/01/08), efeitos a partir de 1 8/01/08}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 31, VI}{\*\bkmkend 31, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub as presta\'e7 \'f5es de serv i\'e7o de comunica\'e7\'e3o referentes ao acesso \'e0 internet e \'e0 conectivid ade em banda larga destinadas a escolas p\'fablicas federais, estaduais, distrit ais e municipais, e nas opera\'e7\'f5es relativas a doa\'e7\'e3o de equipamentos a serem utili zados na presta\'e7\'e3o desses servi\'e7os (Conv. ICMS 47/08), desde que: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso VI foi acrescentado ao art. 31 pela Altera\'e7\'e3o n\'ba 1 02 (Decreto n\'ba 11089}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub , de 30/05/08, DOE de 31/05/08 a 01/06/08), efeitos a partir de 31/0 5/08. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o produto esteja beneficiado com a isen\'e7\'e3o ou al\'edquot a zero dos impostos de importa\'e7\'e3o ou sobre produtos industrializados; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a parcela relativa \'e0 receita bruta decorrente das opera\'e7

\'f5es previstas neste inciso esteja desonerada das contribui\'e7\'f5es do PIS/P ASEP e COFINS. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O XIX\line Das Demais Hip\'f3teses de Isen\'e7\'e3o \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 32}{\*\bkmkend 32}{\b Art. 32. }{ \b0 S\'e3o isentas do ICMS as opera\'e7\'f5es relativas \'e0 circula\'e7\'e3o de mercadorias: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, I}{\*\bkmkend 32, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de embarca\'e7 \'f5es constru\'eddas no Pa\'eds, efetuadas por quaisquer estabelecimentos, bem como nos fornecimentos, pela ind\'fastria naval, de pe\'e7as, partes e component es aplicados nos servi\'e7os de reparo, conserto e reconstru\'e7\'e3o das mesmas , excetuadas a s embarca\'e7\'f5es (Convs. ICM 33/77, 43/87, 59/87 e 18/88, e Convs. ICMS 18/89 , 44/90, 80/91, 1/92, 148/92, 151/94 e 102/96): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 32, I, a}{\*\bkmkend 32, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub com menos de 3 ton eladas brutas de registro, salvo as de madeira utilizadas na pesca artesanal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 32, I, b}{\*\bkmkend 32, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub recr eativas e espo rtivas de qualquer porte; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 32, I, c}{\*\bkmkend 32, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub clas sificadas na p osi\'e7\'e3o 8905.10 da NCM (dragas); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, II}{\*\bkmkend 32, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de mercadoria s de produ\'e7\'e3o pr\'f3pria, efetuadas por institui\'e7\'f5es de assist\'eanc ia social ou de educa\'e7\'e3o, sem finalidade lucrativa, cujas vendas l\'edquid as sejam integralmente aplicadas na manuten\'e7\'e3o de suas finalidades assiste nciais ou educ acionais, no Pa\'eds, sem distribui\'e7\'e3o de qualquer parcela a t\'edtulo de lucro ou participa\'e7\'e3o (Convs. ICM 38/82 e 47/89, e Convs. ICMS 52/90, 80/9 1, 124/93 e 121/95); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, III}{\*\bkmkend 32, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 30/ 04/05, nas sa \'eddas internas com ve\'edculos e equipamentos adquiridos pelo Corpo de Bombeir os Militar (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu persub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub 6 2/96); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso III do }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0

\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 32 foi dada pela Altera\'e7\'e3o n\'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03).\line \line Reda\'e7\'e3o ante rior dada ao i nciso III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub do art. 32 pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub 24 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Decreto n\'ba 7955/01}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "III - at\'e9 30/04/03, nas sa\'eddas internas com ve\'edculos e equipamentos adquiridos pelo Corpo de Bombeiros Militar (Convs. I CMS 62/96, 20/97, 48/97, 67/97, 121/97, 23/98, 05/99 e 10/01);" \line \line }{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o d o inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub do ar t. 32 foi modificada pelas Altera\'e7\'f5es n\'bas 1, 3, 4, 5, 7 e 12 (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decretos n\'bas 6379/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersu b , }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 6523/97}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 6903/97}{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 7244/98}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , 7365/98 e 7675/99), respectiv amente, para p rorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, IV}{\*\bkmkend 32, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/ 11, nas opera \'e7\'f5es internas e no desembara\'e7o aduaneiro de ve\'edculos automotores, m\ 'e1quinas e equipamentos, quando adquiridos ou importados pelos Corpos de Bombei ros Volunt\'e1rios, constitu\'eddos e reconhecidos como de utilidade p\'fablica por lei munici pal, para utiliza\'e7\'e3o nas suas atividades espec\'edficas, sendo que (Convs. ICMS 32/95): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do inciso IV do }{\b\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do 32 foi dada pela Altera\' e7\'e3o n\'ba 92 (Decreto n\'ba 10414, de 03/08/07, DOE de 04 e 05/08/07), efeit os a partir de 31/07/07.\line \line Reda\'e7\'e3o anterior dada \'e0 parte inici al do inciso I V do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ca put }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 89 (Decreto n\'ba 10346, de 21/05/07, DOE de 22/05/07), ef eitos de 01/05/07 a 30/06/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\

shad0\f1\fs20\cf0\nosupersub "IV - de 24/05/95 at\'e9 31/07/07, nas sa\'eddas in ternas de ve\'edculos automotores, m\'e1quinas e equipamentos, quando adquiridos pelos Corpos de Bombeiros Volunt\'e1rios, devidamente constitu\'eddos e reconhecidos de utili dade p\'fablica atrav\'e9s de lei municipal, para utiliza\'e7\'e3o nas suas ativ idades espec\'edficas, sendo que (Convs. ICMS 32/95):"\line \line }{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub p arte inicial do inciso IV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub art. 32 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub pel a }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Alte ra\'e7\'e3o n\'ba 56 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Decreto n\'ba 9092, de 04/05/04. DOE de 05/05/04}{\b\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 05/05/04 a 30/04/07:\ line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " IV - de 24/05/95 at\'e9 30/04/07, nas sa\'eddas internas de ve\'edculos automoto res, m\'e1quin as e equipamentos, quando adquiridos pelos Corpos de Bombeiros Volunt\'e1rios, d evidamente constitu\'eddos e reconhecidos de utilidade p\'fablica atrav\'e9s de lei municipal, para utiliza\'e7\'e3o nas suas atividades espec\'edficas, sendo q ue}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub (}{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Convs. ICMS}{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub 32/95):"\line \ line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e 3o da parte inicial do inciso IV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 32 foi modificado pelas Altera\'e7\'f5es n\'bas 1, 3, 4, 5, 7, 12, 17 e 33 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decretos n\'bas 6379/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub 6523/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub 6903/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 724 4/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , 7365/98, 7675/ 99, 7824/00 e 8250/02, respectivamente, para prorroga\'e7\'e3o do prazo de vig\' eancia do benef\'edcio.\line \line Reda\'e7\'e3o anterior dada \'e0 parte inicia l do inciso IV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub cap ut }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela altera\'e7\'e3o n\'ba 33 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub Decreto n\'ba 8200, de 27/03/02, DOE de 28/03/02}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - }{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 24/05/95 at\'e9 30/04/04,

nas sa\'eddas internas de ve\'edculos automotores, m\'e1quinas e equipamentos, quando adquiridos pelos Corpos de Bombeiros Volunt\'e1rios, devidamente constitu \'eddos e reco nhecidos de utilidade p\'fablica atrav\'e9s de lei municipal, para utiliza\'e7\' e3o nas suas atividades espec\'edficas, sendo que (}{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Convs. ICMS}{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub 32/95, 21/96, 20/97, 48/97, 67/97, 121/97, 23/98, 05/99, 07/00 e 21/02):}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub " \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 32, IV, a}{\*\bkmkend 32, IV, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a frui\'e7\'e3o do benef\'edcio \'e9 condicionada a que a opera\'e7\'e3o esteja isenta do IPI; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 32, IV, b}{\*\bkmkend 32, IV, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o benef\'edcio s er\'e1 reconhecido, caso a caso, mediante despacho do Inspetor Fazend\'e1rio da circunscri\'e7\'e3o fiscal do domic\'edlio do adquirente, mediante requerimento deste; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b", do inciso IV do }{\b\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 32 foi dada pela Altera\'e 7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Dec reto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02)}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 01/01/03.\lin e \line Reda\'e7\'e3o anterior dada a al\'ednea "b", do inciso IV do }{\b\i\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 32 pela Altera\'e7\'e3o n\ 'ba 11 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 24/02/99 a 31/12/02:\line }{\b0\i\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) o benef\'edcio ser\'e1 r econhecido, caso a caso, mediante despacho do Diretor de Tributa\'e7\'e3o, em pe ti\'e7\'e3o do interessado;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) o benef\'edcio ser\'e1 reco nhecido, caso a caso, mediante despacho do Diretor de Tributa\'e7\'e3o do Depart amento de Admi nistra\'e7\'e3o Tribut\'e1ria da Secretaria da Fazenda, em peti\'e7\'e3o do inte ressado;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub tratando-se de importa\'e7\'e3o, a isen\'e7\'e3o somente se ap

lica \'e0s mercadorias que n\'e3o tenham similar produzido no pa\'eds; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "c", do inciso IV foi acrescentada ao }{\b\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 32 pela Altera\'e7\'e3o n\'ba 92} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decre to n\'ba 10414 , de 03/08/07, DOE de 04 e 05/08/07), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 31/07/07. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a comprova\'e7\'e3o da aus\'eancia de similar pr oduzido no pa \'eds dever\'e1 ser feita por laudo emitido por entidade representativa do setor produtivo de m\'e1quinas, aparelhos e equipamentos com abrang\'eancia em todo t errit\'f3rio nacional ou por \'f3rg\'e3o federal especializado. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "d", do inciso IV foi acrescentada ao }{\b\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 32 pela Altera\'e7\'e3o n\'ba 92} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decre to n\'ba 10414 , de 03/08/07, DOE de 04 e 05/08/07)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 31/07/07. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, IV-A}{\*\bkmkend 32, IV-A}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV-A - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\ 'eddas interna s com ve\'edculos automotores, m\'e1quinas e equipamentos, para utiliza\'e7\'e3o exclusiva pelo Corpo de Bombeiros Militar, nas suas atividades espec\'edficas, sendo que o benef\'edcio ser\'e1 reconhecido, caso a caso, mediante despacho do Inspetor Fazen d\'e1rio da circunscri\'e7\'e3o fiscal do domic\'edlio do adquirente, mediante r equerimento deste (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s24\cf0 \nosupersub 38/06); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso IV-A foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 80 (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10072}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ,

de 15/08/06, DOE de 16/08/06), efeitos a partir de 31/07/06. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, V}{\*\bkmkend 32, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso V }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub do art. 32 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub foi revogado pela Altera\'e7\'e3o n\'ba 12 (}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7675, de 15 /09/99. DOE de 16/09/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub ), efeitos a partir de 13/05/99.\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0 \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "V - nas sa\'eddas de ve\ 'edculos de bombeiros destinados a equipar os aeroportos nacionais, adquiridos p ela Empresa Brasileira de Infra-Estrutura Aeroportu\'e1ria (INFRAERO), atrav\'e9 s de licita \'e7\'e3o, na modalidade de Concorr\'eancia Internacional n\'ba 011/DADL/SEDE/96 , estendendo-se este tratamento \'e0s opera\'e7\'f5es de sa\'eddas e aos recebim entos decorrentes de importa\'e7\'e3o do exterior de chassis e componentes de su perestrutura, quando destinados a integrar os ve\'edculos referidos neste inciso (Conv. ICMS 9 6/96);" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, VI}{\*\bkmkend 32, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir de 2 1/02/91, nas s a\'eddas de papel-moeda, moeda met\'e1lica e cupons de distribui\'e7\'e3o de lei te, efetuadas pela Casa da Moeda do Brasil (Conv. ICMS 01/91); \par }\pard \s14 \qj\sa120\li0\fi1080\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\ tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx1345 2\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx2053 2\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 \tx29028\tx29736 {\*\bkmkstart 32, VI-A}{\*\bkmkend 32, VI-A}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI-A -}{\b0\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de selos destinados ao controle fiscal federal, efetuadas pela Casa da Moeda do Brasil, observado o disposto no \'a7 8\'ba (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s24\cf0 \nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs2 4\cf0\nosupersub 80/05); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso VI-A foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 64 }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba

9513, de 10/08/05, DOE de 11/08/05). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, VII}{\*\bkmkend 32, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'ed das internas d e ve\'edculos, quando adquiridos pela Secretaria de Seguran\'e7a P\'fablica, vin culados ao "Programa de Reequipamento Policial" da Pol\'edcia Militar, e pela Se cretaria da Fazenda, para reequipamento da fiscaliza\'e7\'e3o estadual (Conv. IC MS 34/92); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, VIII}{\*\bkmkend 32, VIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/12, nas sa\'eddas efetuadas pela Funda\'e7\'e3o Pr\'f3-TAMAR com produtos que objetivem a divulga\'e7\'e3o das atividades preservacionistas vinculadas ao Programa Nacio nal de Prote\'e7\'e3o \'e0s Tartarugas Marinhas}{\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub 55/92); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso VIII do }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 32 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'bas 41, 63, 102, 105, 112, 122, 130 e 132 (Decretos n\'bas 8511/03, 9426/05, 11089/0 8, 11396/08, 1 1656/09, 11923/10 e 11982/10), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VIII do }{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela A ltera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub 24 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub D ecreto n\'ba 7955/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub "VIII - at\'e9 30/04/03, nas sa\'eddas efetuadas pela Funda\'e7\'e3o Pr\'f3-TAMAR com produtos que objetivem a divulga\'e7\'e3o das atividades prese rvacionistas vinculadas ao Programa Nacional de Prote\'e7\'e3o \'e0s Tartarugas Marinhas (Conv s. ICMS 55/92, 25/93, 151/94, 102/96, 05/99 e 10/01);" \line \line }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o do inciso VIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art . 32 foi modificada pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Altera\'e7\'e3o n\'ba 12 }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub (Decreto n\'ba 7675/99}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), respectivamente, }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub para prorroga\'e7\'e3o do prazo de vig

\'eancia do benef\'edcio. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, IX}{\*\bkmkend 32, IX}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de 08/01/97 a t\'e9 31/12/05 , nas opera\'e7\'f5es, bem como nas presta\'e7\'f5es de servi\'e7os de transport e, relativas a mercadorias destinadas ao Programa de Fortalecimento e Moderniza\ 'e7\'e3o da \'c1rea Fiscal Estadual, adquiridas atrav\'e9s de licita\'e7\'f5es o u contrata\'e7 \'f5es efetuadas dentro das normas estabelecidas pelo Banco Interamericano de De senvolvimento - BID (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0 \fs24\cf0 \nosupersub 94/96); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso IX do }{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 32 foi modificada pelas Altera\'e7\'f5es n\'bas 1, 3, 4, 5, 7, 12, 24, 33, 51 e 60 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decretos n\'bas 6379/97}{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub 6523/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub 6903/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub 7244/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub , 7365/98, 7675/99, 7955/01, 8250/02 , 8882/04 e 9281/04), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line OBS.: O b enef\'edcio deste inciso, por conta do conv. 132/05, implementado pelo Dec. 9.76 0/06 - Altera \'e7\'e3o n\'ba 73, passou a integrar o benef\'edcio do inciso XXXVII deste arti go, com vig\'eancia at\'e9 30/09/10\line \line Reda\'e7\'e3o anterior dada pela altera\'e7\'e3o n\'ba 33, Decreto n\'ba 8250/02:\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "IX - de 08/01/97 at\'e9 31/12/03, nas opera \'e7\'f5es, bem como nas presta\'e7\'f5es de servi\'e7os de transporte, relativa s a mercadorias destinadas ao Programa de Fortalecimento e Moderniza\'e7\'e3o da \'c1rea Fisca l Estadual, adquiridas atrav\'e9s de licita\'e7\'f5es ou contrata\'e7\'f5es efet uadas dentro das normas estabelecidas pelo Banco Interamericano de Desenvolvimen to - BID (Convs. ICMS 94/96, 20/97, 48/97, 67/97, 121/97, 23/98, 05/99, 10/01 e 21/02);" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, X}{\*\bkmkend 32, X}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nos fornecimento s de refei\'e7 \'f5es sem fins lucrativos, em refeit\'f3rio pr\'f3prio, feitos por estabelecime ntos industriais, comerciais ou produtores, diretamente a seus empregados, bem c omo por agremia\'e7\'f5es estudantis, institui\'e7\'f5es de educa\'e7\'e3o ou de assist\'eanci a social, sindicatos ou associa\'e7\'f5es de classe, diretamente a seus empregad os, associados, professores, alunos ou benefici\'e1rios, conforme o caso (Conv.

ICM 1/75 e Convs. ICMS 35/90, 101/90, 80/91 e 151/94); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XI}{\*\bkmkend 32, XI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nos fornecime ntos de alimen ta\'e7\'e3o oriunda de aulas pr\'e1ticas efetuados pelo Restaurante-Escola do Se rvi\'e7o Nacional de Aprendizagem Comercial (SENAC), Conselho Regional deste Est ado, sem fins lucrativos, embora com cobran\'e7a do servi\'e7o (Conv. ICMS 05/93 ); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XI-A - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub nas sa\'eddas dos produtos resultantes das aulas pr \'e1ticas dos cursos profissionalizantes ministrados pelo Servi\'e7o Nacional de Aprendizagem Comercial (SENAC) (Conv. ICMS 11/93); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XI-A foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 119 (Decreto n\'ba 11523}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub , de 06/05/09, DOE de 07/05/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub ), efeitos a partir de 07/05/09. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XII}{\*\bkmkend 32, XII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir d e 01/03/97, re lativamente ao Projeto Gasoduto Brasil-Bol\'edvia, compreendendo as opera\'e7\'f 5es relacionadas com o executor do Projeto, diretamente ou por interm\'e9dio de empresas contratadas para esse fim, nos termos e condi\'e7\'f5es de contratos es pec\'edficos, observado o seguinte (Conv. ICMS s/n, de 13/02/97, e Conv. ICMS 68/97): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XII do }{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 32 foi dada pela Altera\'e7\'e3o n\'ba 4 ( }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decret o n\'ba 6903, de 16/10/97, DOE de 17/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub De acordo com o }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 2\'ba do Decreto n\'ba 6903/97}{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Altera\'e7\'e3o n\'ba 4), foram dispensados os d\'e9bitos fiscais decorrentes da importa\'e7\'e 3o e da presta\'e7\'e3o de servi\'e7os previstas nos incisos II e III da cl\'e1u sula primeira do Conv. ICMS 68/97 realizadas no per\'edodo de 01/03/97 a 21/08/97.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f

1\fs20\cf0 \nosupersub \'93XII - a partir de 01/03/97, nas sa\'eddas de mercadorias em deco rr\'eancia de aquisi\'e7\'f5es efetuadas pelo executor do Projeto Gasoduto Brasi l-Bol\'edvia, diretamente ou por interm\'e9dio de empresas contratadas para este fim, nos term os e condi\'e7\'f5es de contratos espec\'edficos, sendo que (Conv. ICMS 121/97): \line a) deve constar na Nota Fiscal:\line 1 - que a opera\'e7\'e3o est\'e1 isen ta do ICMS por for\'e7a do art. 1\'ba do Acordo celebrado entre o Brasil e a Bol \'edvia em 5 d e agosto de 1996, devidamente promulgado pelo Poder Executivo Federal;\line 2 o n\'famero e a data do contrato celebrado com o executor do Projeto ou com empr esa contratada;\line b) o reconhecimento definitivo da isen\'e7\'e3o ficar\'e1 c ondicionado \'e0 comprova\'e7\'e3o da efetiva entrega da mercadoria ao executor do supramenc ionado Gasoduto, diretamente ou por interm\'e9dio de empresa contratada para tal fim, nos termos e condi\'e7\'f5es de contratos espec\'edficos;\line c) a compro va\'e7\'e3o pr evista na al\'ednea anterior ser\'e1 feita por meio de Certificado de Recebiment o emitido pelo executor do Gasoduto, diretamente ou por interm\'e9dio de empresa contratada, contendo, no m\'ednimo, o n\'famero, a data e o valor da Nota Fisca l;\line d) den tro de 180 dias contados da data da sa\'edda da mercadoria, o contribuinte dever \'e1 dispor do Certificado de Recebimento, para os fins da al\'ednea \'93b\'94;\ line e) o atendimento das exig\'eancias contidas neste inciso n\'e3o dispensa os fornecedores do cumprimento das demais obriga\'e7\'f5es acess\'f3rias previstas na legisla\'e 7\'e3o;\line f) a isen\'e7\'e3o de que cuida este inciso aplica-se exclusivament e na fase de constru\'e7\'e3o do Gasoduto, at\'e9 que este alcance a capacidade de transporte de trinta milh\'f5es de metros c\'fabicos por dia;\'94 \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub ser\'e1 concedida a isen\'e7\'e3o: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de mercadorias decorrentes de aqu isi\'e7\'f5es destinadas \'e0 execu\'e7\'e3o do Projeto; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub nas entradas decorrentes de importa\'e7\'e3o do exterior de m ercadorias ou bens destinados \'e0 execu\'e7\'e3o do Projeto; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub nas correspondentes presta\'e7\'f5es de servi\' e7os de transp orte das mercadorias ou bens beneficiados com a isen\'e7\'e3o de que cuida este inciso; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub para a aplica\'e7\'e3o do benef\'edcio, o contri buinte dever \'e1 indicar no correspondente documento fiscal: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub que a opera\'e7\'e3o ou presta\'e7\'e3o est\'e1 isenta do ICM S por for\'e7a do art. 1\'ba do Acordo celebrado entre a Rep\'fablica Federativa do Brasil e a Rep\'fablica da Bol\'edvia, em 5 de agosto de 1996, promulgado pe

lo Decreto Federal n\'ba 2.142, de 5 de fevereiro de 1997, e regulamentado pelo }{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv\'eanio ICMS} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 68/97 ; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o n\'famero e a data do contrato celebrado com o executor do Projeto ou com a empresa contratada; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o reconhecimento definitivo da isen\'e7\'e3o fic ar\'e1 condici onado \'e0 comprova\'e7\'e3o da efetiva entrega da mercadoria ou bem e da presta \'e7\'e3o do servi\'e7o de transporte ao executor do supramencionado Gasoduto, d iretamente ou por interm\'e9dio de empresa contratada para tal fim, nos termos e condi\'e7\'f5 es de contratos espec\'edficos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a comprova\'e7\'e3o prevista na al\'ednea anteri or ser\'e1 fei ta por meio de Certificado de Recebimento emitido pelo executor do Gasoduto Bras il-Bol\'edvia, diretamente ou por interm\'e9dio de empresa contratada, nos termo s e condi\'e7\'f5es de contratos espec\'edficos, contendo, no m\'ednimo, o n\'fa mero, a data e o valor do documento fiscal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub dentro de 180 dias contados da data da opera\'e7 \'e3o ou da pr esta\'e7\'e3o do servi\'e7o, o contribuinte dever\'e1 dispor do Certificado de R ecebimento, para os fins previstos na al\'ednea \'93c\'94; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub no caso de importa\'e7\'e3o de mercadorias ou be ns, o reconhec imento da isen\'e7\'e3o fica condicionado: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub \'e0 informa\'e7\'e3o pr\'e9via, pelo executor do Projeto, \'e0 Secretaria da Fazenda, Finan\'e7as ou Tributa\'e7\'e3o da unidade federada onde se processar\'e1 o despacho aduaneiro com a isen\'e7\'e3o de que trata este inciso (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub Conv. ICMS }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 68/9 7); \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub ao fornecimento, pela empresa importadora, no p razo de 30 dia s, contados da data do desembara\'e7o aduaneiro, \'e0 Secretaria da Fazenda, Fin an\'e7as ou Tributa\'e7\'e3o da unidade federada onde se processar o desembara\' e7o aduaneiro, da lista das mercadorias ou bens importados, acompanhada do atest ado do executo r do Projeto de que se destinam ao Gasoduto Brasil-Bol\'edvia; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub g) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out

l0\shad0\f0\fs24\cf0\nosupersub a movimenta\'e7\'e3o de bens entre os estabeleci mentos do exec utor do Projeto, situados no local da obra, poder\'e1 ser acompanhada por docume nto pr\'f3prio deste, denominado Nota de Movimenta\'e7\'e3o de Materiais e Equip amentos, conforme modelo anexo ao }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24 \cf0\nosupersub Conv\'eanio ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub 68/97, confeccionado mediante Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais e contendo numera\'e7\'e3o tipograficamente impressa; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub h) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o atendimento das exig\'eancias contidas neste i nciso n\'e3o d ispensa os fornecedores de mercadorias e os prestadores de servi\'e7os de transp orte do cumprimento das demais obriga\'e7\'f5es acess\'f3rias previstas na legis la\'e7\'e3o tribut\'e1ria; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub i) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a isen\'e7\'e3o de que cuida este inciso aplicase exclusivame nte na fase de constru\'e7\'e3o do Gasoduto, at\'e9 que este alcance a capacidad e de transporte de trinta milh\'f5es de metros c\'fabicos por dia; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub j) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub atingido o limite previsto na al\'ednea anterior , o executor d o Projeto ficar\'e1 obrigado a comunicar essa ocorr\'eancia \'e0s unidades feder adas, por interm\'e9dio da Comiss\'e3o T\'e9cnica Permanente do ICMS - COTEPE/IC MS; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XIII}{\*\bkmkend 32, XIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a parti r de 25/03/97, nas transfer\'eancias interestaduais de bens do ativo imobilizado e de bens de consumo realizadas pelas empresas prestadoras de servi\'e7os de transporte a\'e9 reo (Conv. ICMS 18/97); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XIII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 1 (Decreto n \'ba 6379, de 25/04/97, DOE de 26 e 27/04/97). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XIV}{\*\bkmkend 32, XIV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIV - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas entrad as decorrentes de importa\'e7\'e3o e nas sa\'eddas internas de mercadorias destinadas \'e0 amp lia\'e7\'e3o do sistema de inform\'e1tica da Secretaria da Fazenda, sendo que a presente isen\'e7\'e3o ser\'e1 reconhecida mediante apresenta\'e7\'e3o, pelo con tribuinte, de planilha de custos na qual comprove a efic\'e1cia da desonera\'e7\'e3o do ICMS n o pre\'e7o final do produto (Conv. ICMS 61/97); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha

d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XIV foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6903, d e 16/10/97, DOE de 17/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XV}{\*\bkmkend 32, XV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/ 12, nas sa\'ed das, nas entradas decorrentes de importa\'e7\'e3o e nas remessas ou transfer\'ea ncias de Coletores Eletr\'f4nicos de Voto (CEV), suas partes, pe\'e7as de reposi \'e7\'e3o e acess\'f3rios, adquiridos diretamente pelo Tribunal Superior Eleitor al (TSE), send o que o benef\'edcio fica condicionado a que (Conv. ICMS 75/97): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o da parte inicial do XV do}{\b\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub do art. 32 foi modificada pelas Altera\'e7\'f5es n\'bas 92, 93, 94, 96, 99, 102, 105, 112, 122, 130 e 132 (Decretos n\'bas 10414/ 07, 10459/07, 10543/07, 10654/07, 10840/08, 11089/08, 11396/08, 11656/09, 11923/10 e 11982/10) , respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edci o.\line \line Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso XV do }{\ b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela A ltera\'e7\'e3o n\'ba 89 (Decreto n\'ba 10346, de 21/05/07, DOE de 22/05/07), efe itos de 01/05/ 07 a 31/07/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "XV - at\'e9 31/07/07, nas sa\'eddas, nas entradas decorrentes de importa\'e7\'e3o e nas remessas ou transfer\'eancias de Coletores Eletr\'f4nicos de Voto (CEV) , suas partes, pe\'e7as de reposi\'e7\'e3o e acess\'f3rios, adquiridos diretamen te pelo Tribunal Superior Eleitoral (TSE), sendo que o benef\'edcio fica condici onado a que (Conv. ICMS 75/97):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub parte inicial do inciso XV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 32 }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e 3o n\'ba 86 (D ecreto n\'ba 10248, de 13/02/07, DOE de 14/02/07), efeitos de 14/02/07 a 30/04/0 7:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "XV - at\'e9 30/04/07, nas sa\'eddas, nas entradas decorrentes de importa\'e7\ 'e3o e nas rem essas ou transfer\'eancias de Coletores Eletr\'f4nicos de Voto (CEV), suas parte

s, pe\'e7as de reposi\'e7\'e3o e acess\'f3rios, adquiridos diretamente pelo Trib unal Superior Eleitoral (TSE), sendo que o benef\'edcio fica condicionado a que (Conv. ICMS 75 /97):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Obs: Fica revigorado at\'e9 31/03/07 o disposto neste inciso, ficand o convalidados os procedimentos adotados referentes a este mesmo dispositivo ent re o per\'edod o de 01/01/07 a 06/02/07, por for\'e7a da Altera\'e7\'e3o n\'ba 85 (Decreto n\'b a 10224, de 05/02/07, DOE de 06/02/07).\line \line Reda\'e7\'e3o anterior dada \ 'e0 parte inicial do inciso XV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 60 (Decreto n\'ba 9281, de 21/12/04, DOE de 22/12/04), efeitos de 22/12/04 a 13/02/07:\line }{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XV - at\'e9 31/03/07, nas s a\'eddas, nas entradas decorrentes de importa\'e7\'e3o e nas remessas ou transfe r\'eancias de Coletores Eletr\'f4nicos de Voto (CEV), suas partes, pe\'e7as de r eposi\'e7\'e3o e acess\'f3rios, adquiridos diretamente pelo Tribunal Superior Eleitoral (TSE), sendo que o benef\'edcio fica condicionado a que (Conv. ICMS 75/97):"\line \lin e }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda \'e7\'e3o ante rior dada \'e0 parte inicial do inciso XV do }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 39 ( Decreto n\'ba 8435, de 03/02/03, DOE de 04/02/03), efeitos de 01/01/03 a 21/12/04:\line }{\b0\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XV - at\'e9 31/12/04, nas sa\'eddas, nas entradas decorrentes de importa\'e7\'e3o e nas rem essas ou trans fer\'eancias de Coletores Eletr\'f4nicos de Voto (CEV), suas partes, pe\'e7as de reposi\'e7\'e3o e acess\'f3rios, adquiridos diretamente pelo Tribunal Superior Eleitoral (TSE), sendo que o benef\'edcio fica condicionado a que (Conv. ICMS 75 /97):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso XV do }{\b\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\' ba 26 (Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 25/08/01 a 3 1/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XV at\'e9 31/12/02, nas sa\'eddas, nas entradas decorrentes de importa\'e7\'e3o e n as remessas ou transfer\'eancias de Coletores Eletr\'f4nicos de Voto (CEV), suas partes, pe \'e7as de reposi\'e7\'e3o e acess\'f3rios, adquiridos diretamente pelo Tribunal Superior Eleitoral (TSE), sendo que o benef\'edcio fica condicionado a que (Conv . ICMS 75/97, 05/99, 10/01 e 55/01):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XV do }{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pe la }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n \'ba 24 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Decreto n\'ba 7955 de 16/05/01, DOE de 17/05/01),}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/03/99 a 24/08/01:\line }{\b0\

i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XV - at\'e9 30/10/01, nas sa\'eddas, nas entradas decorrentes de importa\'e7\'e3o e nas rem essas ou trans fer\'eancias de Coletores Eletr\'f4nicos de Voto (CEV), suas partes, pe\'e7as de reposi\'e7\'e3o e acess\'f3rios, adquiridos diretamente pelo Tribunal Superior Eleitoral (TSE), sendo que o benef\'edcio fica condicionado \'e0 concess\'e3o de isen\'e7\'e3o ou al\'edquota zero dos Impostos de Importa\'e7\'e3o ou sobre Produtos Industri alizados, de compet\'eancia da Uni\'e3o (Conv. ICMS 75/97, 05/99 e 10/01);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7 \'e3o do inciso XV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub do art. 32 foi modificada pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), para prorroga\'e7\'e3o do prazo de vig\'eancia do b enef\'edcio.\line \line O inciso XV foi acrescentado ao art. 32 pela Altera\'e7\ 'e3o n\'ba 04 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decre to n\'ba 6903, de 16/10/97, DOE de 17/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o produto esteja beneficiado com isen\'e7\'e3o o u al\'edquota zero dos Impostos de Importa\'e7\'e3o ou sobre Produtos Industrializados; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'edena "a", foi acrescentada ao inciso XV do }{\b\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\' ba 26 (Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 09 /08/01. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a parcela relativa \'e0 receita bruta decorrente das opera\'e7 \'f5es previstas nesta cl\'e1usula esteja desonerada das contribui\'e7\'f5es do PIS/PASEP e COFINS; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'edena "b", foi acrescentada ao inciso XV do }{\b\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\' ba 26 (Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/ 01/02. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XVI}{\*\bkmkend 32, XVI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVI - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/ 12/12, nas ope

ra\'e7\'f5es com os produtos e equipamentos abaixo relacionados, utilizados em d iagn\'f3stico em imunohematologia, sorologia e coagula\'e7\'e3o, quando destinad os a \'f3rg\'e3os ou entidades da administra\'e7\'e3o p\'fablica direta ou indir eta, bem como a suas autarquias e funda\'e7\'f5es}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0 \fs24\cf0\nosupersub 84/97): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o da parte inicial do inciso XVI do }{\b\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\ 'e7\'f5es n\'bas 122, 130 e 132 (Decretos n\'bas 11656/09, 11923/10 e 11982/10) , respectivame nte, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada \'e0 parte inicial do inciso XVI do }{\b\i\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\' ba 112 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n \'ba 11396}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub , de 30/12/08, DOE de 31/12/08):\line {\*\bkmkstart 14, II}{\*\bkmkend 14, I I}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVI - at\'e9 31/1 2/09, nas opera\'e7\'f5es com os produtos e equipamentos abaixo relacionados, ut ilizados em diagn\'f3stico em imunohematologia, sorologia e coagula\'e7\'e3o, qu ando destinados a \'f3rg\'e3os ou entidades da administra\'e7\'e3o p\'fablica di reta ou indire ta, bem como a suas autarquias e funda\'e7\'f5es}{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub Conv. ICMS}{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub 84/97):"\line \line }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 pa rte inicial do inciso XVI do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 105 (Decreto n\'ba 11167, de 08/08/0 8, DOE de 09 e 10/08/08).\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "{\*\bkmkstart 32, XVI}{\*\bkmkend 32, XVI}XVI - de 21/10/97 at\'e9 3 1/12/08, nas opera\'e7\'f5es com os produtos e equipamentos abaixo relacionados, utilizados em diagn\'f3stico em imunohematologia, sorologia e coagula\'e7\'e3o, quando destin ados a \'f3rg\'e3os ou entidades da administra\'e7\'e3o p\'fablica direta ou ind ireta, bem como a suas autarquias e funda\'e7\'f5es}{\b0\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Conv. ICMS}{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub 84/97):"\line \line }{\b\i0\ul0\strike0\v0\

expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da parte inicial do inciso XVI do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub do art . 32 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'bas 41, 63 e 102 (Decretos n\'bas 8511/ 03, 9426/05 e 11089/08), respectivamente, para prorroga\'e7\'e3o do prazo de vig \'eancia do be nef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Reda\'e7\'e3o anterior dada a parte inicial do inciso XVI do }{ \b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela A ltera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub 24 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 7955/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub "XVI - at\'e9 30/04/03, nas opera\'e7\'f5es com os produtos e e quipamentos ab aixo relacionados, utilizados em diagn\'f3stico em imunohematologia, sorologia e coagula\'e7\'e3o, quando destinados a \'f3rg\'e3os ou entidades da administra\' e7\'e3o p\'fablica direta ou indireta, bem como a suas autarquias e funda\'e7\'f 5es (Conv. ICM S 84/97, 05/99 e 14/01):" \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da parte inicial do inciso XVI d o }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 foi mo dificada pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Altera\'e7\'e3o n\'ba 12 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub (Decreto n\'ba 7675/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub para prorroga\'e7\'e3o do prazo de vig\'eancia do b enef\'edcio. \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub O inciso XVI foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 0 3/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub ). \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub produtos da linha de imunohematologia: reagentes , pain\'e9is d e hem\'e1cias e diluentes destinados \'e0 determina\'e7\'e3o dos grupos ou dos f atores sang\'fc\'edneos pela t\'e9cnica de Gel-Teste - NBM/SH 3006.20.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 32, XVI, b}{\*\bkmkend 32 , XVI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub produtos da li nha de sorologia: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha

d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "b", do inciso XVI do }{\b\i\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 foi dada pela }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 24 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 7955 de 16/05/01, DOE de 17/05/01), efeitos a partir de 03/05/01.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\ 'e7\'e3o anter ior dada a al\'ednea b, tendo sido acrescentada ao inciso XVI do }{\b\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera \'e7\'e3o n \'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub b) produtos da linha de sorologia: reagentes para diagn\'f3sticos de enfermidades transmiss\'edveis pela t\'e9cnica de ID-PaGIA NBM/SH 3822.0 0.00;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1. }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub reagentes para diagn\'f3sticos de enfermidades t ransmiss\'edve is pela t\'e9cnica de ID-PaGIA - NBM/SH 3822.00.00; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O item 1, foi acrescentado a al\'ednea "b", do inciso XVI do }{\b\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\' e3o n\'ba 25 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Decreto n\'ba 7983 de 26/06/01, DOE de 27/06/01}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 03/05/01. \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 32, XVI, b, 2}{\*\bkmkend 32, XVI, b, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 2.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub reagentes par a diagn\'f3stico de mal\'e1ria e leishmaniose pelas t\'e9cnicas de Elisa, Imunoc romatografia ou em qualquer suporte - NCM/SH 3822.00.90; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do item 2, da al\'ednea "b", do inciso XVI do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput } {\b\i0\ul0

\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 foi da da pela Altera\'e7\'e3o n\'ba 43 (Decreto n\'ba 8606, de 13/08/03, DOE de 14/08/ 03), efeitos a partir de 29/07/03.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao item 2, da al\'edne a "b", do inciso XVI do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 25 (}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7983 de 26/06/01, DOE de 27/06/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub ), ef eitos de 03/05/01 a 28/07/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub "2. reagentes para diagn\'f3sticos de mal\'e1ria, e m qualquer suporte - NBM/SH 3822.00.90 (Conv. ICMS 14/01);"\line \line }{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao item 2, tendo sido acrescentado a al\'ednea b, do inciso XVI do }{\b\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\ 'ba 24 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n \'ba 7955 de 16/05/01, DOE de 17/05/01),}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/03/99 a 02/05/01:\line }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 2.}{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub reagentes para diagn\'f3sticos de mal \'e1ria - NBM/ SH 3822.00.90 (Conv. ICMS 14/01);" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub produtos da linha de coagula\'e7\'e3o: reagentes para diagn \'f3sticos de coagula\'e7\'e3o pelas t\'e9cnicas de Gel-Teste e ID-PaGIA - NBM/S H 3006.20.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub equipamentos: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub centr\'edfugas para diagn\'f3sticos em imunohem atologia, soro logia e coagula\'e7\'e3o, pelas t\'e9cnicas de Gel-Teste e ID-PaGIA - NBM/SH 842 1.19.10; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub incubadoras para diagn\'f3sticos em imunohemato logia, sorolog ia e coagula\'e7\'e3o, pelas t\'e9cnicas de Gel-Teste e ID-PaGIA - NBM/SH 8419.8 9.99; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub \'93readers\'94 (leitores autom\'e1ticos) para diagn\'f3stico s em imunohematologia, sorologia e coagula\'e7\'e3o, pelas t\'e9cnicas de Gel-Te ste e ID-PaGIA - NBM/SH 8471.90.12;

\par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 4 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub \'93samplers\'94 (pipetadores autom\'e1ticos) p ara diagn\'f3s ticos em imunohematologia, sorologia e coagula\'e7\'e3o, pelas t\'e9cnicas de Ge l-Teste e ID-PaGIA - NBM/SH 8479.89.12; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XVII}{\*\bkmkend 32, XVII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/11, nas opera\'e7\'f5es com preservativos, classificados no c\'f3digo 4014.10.00 da Nome nclatura Brasileira de Mercadorias - Sistema Harmonizado - NBM/SH, desde que o c ontribuinte abata do pre\'e7o da mercadoria o valor equivalente ao imposto que s eria devido se n\'e3o houvesse a isen\'e7\'e3o, indicando expressamente no documento fiscal (C onvs. ICMS 116/98); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XVII do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 foi dada pela Altera\'e7\'e3o n\' ba 88 (Decreto n\'ba 10.333, de 26/04/07, DOE de 27/04/07).\line \line }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o a nterior dada a o}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inci so XVII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub do art. 32 pela Altera\'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04 ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "XVII - de 07/01/99 at\'e9 30/04/07, nas opera\'e7\'f5es com preservativos, cl assificados no c\'f3digo 4014.10.00 da Nomenclatura Brasileira de Mercadorias - Sistema Harmon izado - NBM/SH, desde que o contribuinte abata do pre\'e7o da mercadoria o valor equivalente ao imposto que seria devido se n\'e3o houvesse a isen\'e7\'e3o, ind icando express amente no documento fiscal (}{\b0\i\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf3\nosupersub Convs. ICMS}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub 116/98);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XVII do }{\b \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera \'e7\'e3o n\'ba 31 (Decreto n\'ba 8149 de 14/02/02, DOE de 15/02/02), efeitos de 01/01/02 a 20/01/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf6\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub XVII - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub de 07/01/99 at\'e9 31/12/03, nas opera\'e7\'f5es com preservativos, classificados no c\'f3digo 4014.10.00 da Nomenclatura Brasileira de Mercadorias - Sistema Har monizado - NBM/SH, desde que o contribuinte abata do pre\'e7o da mercadoria o va lor equivalente ao imposto que seria devido se n\'e3o houvesse a isen\'e7\'e3o, indicando expressamente no documento fiscal (}{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0

\shad0\f1\fs20\cf0\nosupersub Convs. ICMS}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub 116/98, 90/99, 10/01, 51/01 e 127/01);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XVII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 26 (Decreto n\'b a 8023, de 24/ 08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub ), efeitos at\'e9 31/12/01:\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVII - at\'e9 31/12/01 nas oper a\'e7\'f5es co m preservativos, classificados no c\'f3digo 4014.10.00 da Nomenclatura Brasileir a de Mercadorias - Sistema Harmonizado - NBM/SH, desde que o contribuinte abata do pre\'e7o da mercadoria o valor equivalente ao imposto que seria devido se n\' e3o houvesse a isen\'e7\'e3o, indicando expressamente no documento fiscal (Convs. ICMS 116/98, 90/99, 10/01 e 51/01);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XVII do }{\b \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 dada}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela}{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 24 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7955 de 16/05 /01, DOE de 17/05/01):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub "XVII - at\'e9 30/10/01 nas opera\'e7\'f5es com preservati vos, classificados no c\'f3digo 4014.10.00 da Nomenclatura Brasileira de Mercado rias - Sistema Harmonizado - NBM/SH, desde que o contribuinte abata do pre\'e7o da mercadoria o valor equivalente ao imposto que seria devido se n\'e3o houvesse a isen\'e7\'e 3o, indicando expressamente no documento fiscal (Convs. ICMS 116/98, 90/99 e 10/ 01);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XVII do }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 32 pela }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 16 (}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7759 d e 23/02/00, DO E de 24/02/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ):\line }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub XVII - at \'e9 30/04/01 nas opera\'e7\'f5es com preservativos, classificados no c\'f3digo 4014.10.00 da Nomenclatura Brasileira de Mercadorias - Sistema Harmonizado - NBM /SH, desde que o contribuinte abata do pre\'e7o da mercadoria o valor equivalent e ao imposto q ue seria devido se n\'e3o houvesse a isen\'e7\'e3o, indicando expressamente no d ocumento fiscal (Convs. ICMS 116/98 e 90/99);"\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XVII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub cap ut }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 1 6/09/99):\line

}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVII - at\'e9 31/12/99 nas opera\'e7\'f5es com preservativos, classificados no c\'f3d igo 4014.10.00 da Nomenclatura Brasileira de Mercadorias - Sistema Harmonizado NBM/SH, desde que o contribuinte abata do pre\'e7o da mercadoria o valor equivalente ao impos to que seria devido se n\'e3o houvesse a isen\'e7\'e3o, indicando expressamente no documento fiscal (Conv. ICMS 116/98);"\line \line }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do inciso XVII do }{ \b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 11 (}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\' ba 7533, de 23 /02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub ), efeitos a partir de 07/01/99, e, revogam-se as al\'edneas "a " e "b" deste inciso, efeitos a partir de \line 07/01/99.\line }{\b0\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 32, XVII}{\*\bkmkend 32, XVII}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub XVII - nas opera\'e7\'f5es com preservativos, classificados no c\'f3digo 401 4.10.00 da Nom enclatura Brasileira de Mercadorias - Sistema Harmonizado - NBM/SH, desde que o contribuinte abata do pre\'e7o da mercadoria o valor equivalente ao imposto que seria devido se n\'e3o houvesse a isen\'e7\'e3o, indicando expressamente no docu mento fiscal ( Conv. ICMS 116/98);" ;\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do inciso XVII e da al\'ednea b, do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art . 32 pela}{\b \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7 \'e3o }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98):\line }{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 32, XVII}{\*\ bkmkend 32, XVII}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub XVII - de 21/10/97 at\'e9 31/12/98, nas opera\'e7\'f5es com preservat ivos - NBM/SH 4014.10.00, observado o seguinte (Convs. ICMS 89/97, 23/98, 60/98 e 85/98), efei tos a partir de 01/10/98:\line (...)\line b) as ind\'fastrias fabricantes e os i mportadores dos produtos objeto desta isen\'e7\'e3o entregar\'e3o \'e0 reparti\' e7\'e3o fiscal a que estiverem vinculados, no prazo de 60 (sessenta) dias contados, retroativa mente, do termo final dos efeitos deste benef\'edcio, demonstrativo que contenha , no m\'ednimo, as seguintes indica\'e7\'f5es (Conv. ICMS 85/98), efeitos a part ir de 15/10/98 :\line (...)}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub ";\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XVII do }{\b\i\ul0\strike0\v 0\expnd0

\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\' ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/98):\line }{\b0\i\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVII - de 21/10/97 at\'e9 30/09/98 , nas opera\'e7\'f5es com preservativos - NBM/SH 4014.10.00 -, observado o segui nte (Convs. ICMS 89/97, 23/98 e 60/98):"\line \line }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XVII d o }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do ar t. 32 pela Alt era\'e7\'e3o n\'ba 7 (Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/98):\line }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub XVII - de 21 /10/97 at\'e9 31/07/98, nas opera\'e7\'f5es com preservativos - NBM/SH 4014.10.00 -, observado o seguinte (Convs. ICMS 89/97 e 23/98):"\line \line }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior do inciso XVII do }{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32, t endo sido acrescentado pela Altera\'e7\'e3o n\'ba 5 (Decreto n\'ba 7244, de 03/0 3/98, DOE de 0 4/03/98):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub XVII - de 21/10/97 at\'e9 30/04/98, nas opera\'e7\'f5es com preservativos NBM/SH 4014.1 0.00 -, observado o seguinte (Conv. ICMS 89/97):\line a) a isen\'e7\'e3o de que cuida este inciso fica condicionado a que o contribuinte abata do pre\'e7o da me rcadoria o valor equivalente ao imposto que seria devido se n\'e3o houvesse o be nef\'edcio, de vendo o abatimento ser indicado expressamente no documento fiscal;\line b) as in d\'fastrias fabricantes e os importadores dos produtos objeto desta isen\'e7\'e3 o entregar\'e3o \'e0 reparti\'e7\'e3o fiscal a que estiverem vinculados, at\'e9 28/02/98, demo nstrativo que contenha, no m\'ednimo, as seguintes indica\'e7\'f5es:\line 1 - a quantidade de preservativos vendidos por m\'eas e o seu valor unit\'e1rio na dat a da vig\'eancia do Conv\'eanio ICMS 89/97;\line 2 - a quantidade de preservativ os vendidos po r m\'eas ap\'f3s 21/10/97 (termo inicial da vig\'eancia do aludido conv\'eanio) e o seu valor unit\'e1rio;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XVIII}{\*\bkmkend 32, XVIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\' e9 31/12/15, n as opera\'e7\'f5es com os equipamentos e acess\'f3rios para aproveitamento das e nergias solar e e\'f3lica constantes do Conv\'eanio ICMS 101/97, desde que benef iciadas com isen\'e7\'e3o ou tributadas com al\'edquota zero do IPI (Conv. ICMS 101/97); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A reda\'e7\'e3o atual do inciso XVIII do }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 32}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 147 (De creto n\'ba 13165, de 11/08/11, DOE de 12/08/11), efeitos a partir de 12/08/11.\

line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Reda\'e7 \'e3o anterior dada ao inciso XVIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 139 (}{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12444, de 2 6/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub ), efeitos de 27/10/10 a 12/08/11:\line }{\b0\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVIII - at\'e9 31/12/13, nas opera \'e7\'f5es com os equipamentos e acess\'f3rios para aproveitamento das energias solar e e\'f3lica constantes do Conv\'eanio ICMS 101/97, desde que beneficiadas com isen\'e7 \'e3o ou tributadas com al\'edquota zero do IPI (Conv. ICMS 101/97);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\ 'e7\'e3o anterior dada \'e0 al\'ednea "g", do inciso XVIII do }{\b\i\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\' ba 134 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n \'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/05/10 a 26/10/10:\l ine }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub g) torre para sup orte de gerador de energia e\'f3lica \'96 7308.20.00 e 9406.00.99."\line \line } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e 7\'e3o anterio r dada \'e0 parte inicial do inciso XVIII do }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 132 (Decreto n\'ba 119 82, de 24/02/10, DOE de 25/02/10):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub "XVIII - at\'e9 31/12/12, nas opera\'e7\'f5es com os equipam entos e acess\'f3rios para aproveitamento das energias solar e e\'f3lica a segui r indicados, desde que beneficiadas com isen\'e7\'e3o ou tributadas com al\'edqu ota zero do IPI (Convs. ICMS 101/97):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da parte inicial do inciso XVIII d o }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do ar t. 32 }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modifica da pelas Altera\'e7\'f5es n\'bas 122 e 130 (Decretos n\'bas 11656/09 e 11923/1 0), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'ed cio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso XVIII do }{\b\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\' ba 112 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n\'ba 11396}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub , de 30/12/08, DOE de 31/12/08):\line {\*\bkmkstart 14, II}{\*\bkmkend 14, II}}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVIII -

at\'e9 31/07/09, nas opera\'e7\'f5es com os equipamentos e acess\'f3rios para a proveitamento das energias solar e e\'f3lica a seguir indicados, desde que beneficiadas com is en\'e7\'e3o ou tributadas com al\'edquota zero do IPI (Convs. ICMS 101/97):"\lin e \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Reda\'e7\'e3 o anterior dada \'e0 parte inicial do inciso XVIII do }{\b\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n \'ba }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08).\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 32, XVIII}{\*\bkm kend 32, XVIII }XVIII - de 02/01/98 at\'e9 31/12/08, nas opera\'e7\'f5es com os equipamentos e acess\'f3rios para aproveitamento das energias solar e e\'f3lica a seguir indica dos, desde que beneficiadas com isen\'e7\'e3o ou tributadas com al\'edquota zero do IPI (Convs . ICMS 101/97):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub A reda\'e7\'e3o da parte inicial do inciso XVIII do }{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pela s Altera\'e7\'f5es n\'bas 99 e 102 (Decretos n\'bas 10840/08 e 11089/08), respec tivamente, par a prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso XVIII do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 96 (}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10654, d e 10/12/07, DOE de 11/12//07}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub "XVIII - at\'e9 31/12/07, nas opera\'e7\'f5es com os equ ipamentos e ac ess\'f3rios para aproveitamento das energias solar e e\'f3lica a seguir indicado s, desde que beneficiadas com isen\'e7\'e3o ou tributadas com al\'edquota zero d o IPI (Convs. ICMS 101/97):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso XV III }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput} {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera \'e7\'e3o n\'ba 94, (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Decreto n\'ba 10543}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub , de 30/10/07, DOE de 31/10/07):\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVIII - de 02/01/98 at\'e9 31/10/0 7, nas opera \'e7\'f5es com os equipamentos e acess\'f3rios para aproveitamento das energias solar e e\'f3lica a seguir indicados, desde que beneficiadas com isen\'e7\'e3o o u tributadas com al\'edquota zero do IPI (Convs. ICMS 101/97):"\line \line }{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior da da do inciso XVIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\

cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub do art. 32 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Altera\'e7\'e3o n\'ba 90 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10383, de 20/06/07, DOE de 21/06/07) :\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVIII - de 0 2/01/98 at\'e9 31/07/07, nas opera\'e7\'f5es com os equipamentos e acess\'f3rios para aproveitamento das energias solar e e\'f3lica a seguir indicados, desde qu e beneficiadas com isen\'e7\'e3o ou tributadas com al\'edquota zero do IPI (Convs. ICMS 101/97 ):"\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub a) aquecedores solares de \'e1gua - NCM/SH 8419.19.10;\line b) gerador fotovo ltaico (Conv. ICMS 93/01):\line 1. de pot\'eancia n\'e3o superior a 750W - NCM/SH 8501.31.20;\ line 2. de pot\'eancia superior a 750W mas n\'e3o superior a 75kW - NCM/SH 8501. 32.20;\line 3. de pot\'eancia superior a 75kW mas n\'e3o superior a 375kW - NCM/ SH 8501.33.20; \line 4. de pot\'eancia superior a 375kW - NCM/SH 8501.34.20;\line c) aerogerado res para convers\'e3o de energia dos ventos em energia mec\'e2nica para fins de bombeamento de \'e1gua e/ou moagem de gr\'e3os - NCM/SH 8412.80.00;\line d) bomb a para l\'edqu idos, para uso em sistema de energia solar fotovoltaico em corrente cont\'ednua, com pot\'eancia n\'e3o superior a 2 HP - NCM/SH 8413.81.00;\line e) aerogerador es de energia e\'f3lica - NCM/SH 8502.31.00;\line f) c\'e9lulas solares (Convs. ICMS 61/00 e 9 3/01):\line 1. n\'e3o montadas - NCM/SH 8541.40.16;\line 2. em m\'f3dulos ou pai n\'e9is - NCM/SH 8541.40.32;\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub g) torre para suporte de gerador de energia e\'f3lic a - NCM/SH 730 8.20.00"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso XVIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 32 }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 56 (}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9092, de 04/05/04. DOE de 05/05/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub "XVIII - de 02/01/98 at\'e9 30/04/07, nas opera\'e7\'f5es com os equipamentos e acess\'f3rios para aproveitamento das energias solar e e\ 'f3lica a segu ir indicados, desde que beneficiadas com isen\'e7\'e3o ou tributadas com al\'edq uota zero do IPI}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Convs. I CMS}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 10 1/97): \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub a) aquecedores solares de \'e1gua - NBM/SH 8419.19.10;\line b) gerador fo tovoltaico (Co nv. ICMS 93/01):\line 1. de pot\'eancia n\'e3o superior a 750W-NBM/SH 8501.31.20 ;\line 2. de pot\'eancia superior a 750W mas n\'e3o superior a 75kW-NBM/SH 8501. 32.20;\line 3. de pot\'eancia superior a 75kW mas n\'e3o superior a 375kW-NBM/SH 8501.33.20; \line c) aerogeradores para convers\'e3o de energia dos ventos em energia mec\'e 2nica para fins de bombeamento de \'e1gua e/ou moagem de gr\'e3os - NBM/SH 8412.

80.00;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A reda\'e7\'e3o da parte inicial do inciso XVIII do }{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 foi modificada pelas Alte ra\'e7\'f5es n \'bas 7, 8, 12, 17 e 33 (Decretos n\'ba 7365/98, 7395/98, 7675/99 e 7824/00 e 8 250/02), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do ben ef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub Reda\'e7\'e3o anterior dada \'e0s al\'edneas abaixo, do inciso XVIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub cap ut }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela A ltera\'e7\'e3o n\'ba 28, (Decreto n\'ba 8066, de 21/11/01, DOE de 22/11/01), efe itos de 22/10/01 a 04/05/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "b) gerador fotovoltaico (Conv. ICMS 93/01):\line 1. de pot\'eanci a n\'e3o superior a 750W-NBM/SH 8501.31.20;\line 2. de pot\'eancia superior a 75 0w mas n\'e3o superior a 75kw-NBM/SH 8501.32.20;\line 3. de pot\'eancia superior a 75kw mas n\'e3o superior a 375kw-NBM/SH 8501.33.20;\line 4. de pot\'eancia su perior a 375kw -NBM/SH 8501.34.20;\line (...)\line f) c\'e9lulas solares (Convs. ICMS 61/00 e 9 3/01):\line 1. n\'e3o montadas-NBM/SH 8541.40.16;\line 2. em m\'f3dulos ou pain \'e9is-NBM/SH 8541.40.32;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "f", tendo sido acr escentada ao inciso XVIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub art. 32 pela Altera\'e7\'e3o n\'ba 20 (}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7867 de 01/11/00, DOE de 02/11/00}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 25/10/00 a 21/10/01:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub "f) c\'e9lulas solares n\'e3o montadas - NBM/SH 8541.40. 16 (Conv. ICMS 61/00);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0s al\'edneas abaixo, do inciso XV III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 32 pela Alt era\'e7\'e3o n\'ba 8 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/98}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) gerador fotovoltaico de pot\'eanci a n\'e3o superior a 750W - NBM/SH 8501.31.20; (efeitos de 14/07/98 a 21/10/01)\l ine c) Aerogeradores para convers\'e3o de energia dos ventos em energia mec\'e2n ica para fins de bombeamento de \'e1gua e/ou moagem de gr\'e3os - 8412.80.00; (e feitos de 14/0 7/98 a 26/10/10)\line d) bomba para l\'edquidos, para uso em sistema de energia solar fotovoltaico em corrente cont\'ednua, com pot\'eancia n\'e3o superior a 2 HP- NBM/SH 8413.81.00; (efeitos de 14/07/98 a 26/10/10)\line e) aerogeradores de energia e\'f3 lica - NBM/SH 8502.31.00; (efeitos de 14/07/98 a 26/10/10)\line \line }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O inciso XVIII f

oi acrescentado ao art. 32 pela Altera\'e7\'e3o n\'ba 5 (Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub "XVIII - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub de 02/1/98}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub at\'e9 30/6/98, nas opera\'e7\'f5es com os equipamentos e acess\'f3 rios para aproveitamento das energias solar e e\'f3lica a seguir indicados, desd e que beneficiadas com isen\'e7\'e3o ou tributadas com al\'edquota zero do IPI ( Conv. ICMS 101 /97):\line a) aquecedores solares de \'e1gua - NBM/SH 8419.19.10; (efeitos de 0 4/03/98 a 04/05/04)\line b) m\'f3dulos fotovoltaicos, aerogeradores para conver s\'e3o da energia dos ventos em energia el\'e9trica e seus respectivos acess\'f3 rios, incluind o reguladores, controladores, inversores e retificadores, motores fotovoltaicos e geradores el\'e9tricos fotovoltaicos - NBM/SH 8501; (efeitos de 04/03/98 a 13/ 07/98)\line c) aerogeradores para convers\'e3o da energia dos ventos em energia mec\'e2nica pa ra fins de bombeamento de \'e1gua e/ou moagem de gr\'e3os e motores de vento - N BM/SH 8412.80.00. (efeitos de 04/03/98 a 13/07/98)" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XIX}{\*\bkmkend 32, XIX}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIX - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/ 12/12, nas ope ra\'e7\'f5es que destinem equipamentos did\'e1ticos, cient\'edficos e m\'e9dicohospitalares, inclusive pe\'e7as de reposi\'e7\'e3o e os materiais necess\'e1rio s \'e0s respectivas instala\'e7\'f5es, ao Minist\'e9rio da Educa\'e7\'e3o e do D esporto (MEC) para atender ao \'93Programa de Moderniza\'e7\'e3o e Consolida\'e7\'e3o da Infra -Estrutura Acad\'eamica das Institui\'e7\'f5es de Ensino Superior e Hospitais Un iversit\'e1rios\'94 institu\'eddo pela Portaria n\'ba 469/97 do MEC, observado o seguinte}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub (}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 123/97) : \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o da parte inicial do inciso XIX do }{\b\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\ 'e7\'f5es n\'bas 122, 130 e 132 (Decretos n\'bas 11656/09, 11923/10 e 11982/10) , respectivame nte, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada \'e0 parte inicial do inciso XIX do }{\b\i\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\' ba 112 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n \'ba 11396}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub , de 30/12/08, DOE de 31/12/08):\line {\*\bkmkstart 14, II}{\*\bkmkend 14, I I}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XIX - at\'e9 31/1

2/09, nas opera\'e7\'f5es que destinem equipamentos did\'e1ticos, cient\'edficos e m\'e9dico-hospitalares, inclusive pe\'e7as de reposi\'e7\'e3o e os materiais necess\'e1rios \'e0s respectivas instala\'e7\'f5es, ao Minist\'e9rio da Educa\'e 7\'e3o e do De sporto (MEC) para atender ao \'93Programa de Moderniza\'e7\'e3o e Consolida\'e7\ 'e3o da Infra-Estrutura Acad\'eamica das Institui\'e7\'f5es de Ensino Superior e Hospitais Universit\'e1rios\'94 institu\'eddo pela Portaria n\'ba 469/97 do MEC , observado o seguinte}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Co nv. ICMS}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b 123/97):" \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso XIX do }{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\' e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08).\line }{\b0\i\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 32, XIX}{\*\b kmkend 32, XIX}XIX - de 02/01/98 at\'e9 31/12/02 e de 28/04/03 at\'e9 31/12/08, nas opera\'e7\'f5es que destinem equipamentos did\'e1ticos, cient\'edficos e m\' e9dico-hospita lares, inclusive pe\'e7as de reposi\'e7\'e3o e os materiais necess\'e1rios \'e0s respectivas instala\'e7\'f5es, ao Minist\'e9rio da Educa\'e7\'e3o e do Desporto (MEC) para atender ao \'93Programa de Moderniza\'e7\'e3o e Consolida\'e7\'e3o d a Infra-Estrut ura Acad\'eamica das Institui\'e7\'f5es de Ensino Superior e Hospitais Universit \'e1rios\'94 institu\'eddo pela Portaria n\'ba 469/97 do MEC, observado o seguin te}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{ \b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Conv. ICMS}{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 123/97):"\li ne \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub A reda\'e7 \'e3o do XIX do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub do art. 32 foi modificada pelas Altera\'e7\'f5es n\'bas 41, 63, 96, 99 e 102 (Decreto s n\'bas 8511/03, 9426/05, 10654/07, 10840/08 e 11089/08), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O art. 4\'ba da }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n \'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03) determina que:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Ficam c onvalidadas as opera\'e7\'f5es realizadas de acordo com as disposi\'e7\'f5es de que trata o in ciso XIX do art. 32 do RICMS/BA, aprovado pelo Decreto n\'ba 6.284, de 14 de mar \'e7o de 1997, no per\'edodo de 01/01/03 at\'e9 28/04/03 (Conv. 31/03).\line Par \'e1grafo \'fa nico. O disposto neste artigo n\'e3o autoriza a restitui\'e7\'e3o ou compensa\'e 7\'e3o de import\'e2ncias j\'e1 recolhidas."\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a parte inicial do inciso XIX do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub do art. 32 pela Altera\'e7\'e3o n\'ba 26 (Decreto n\'ba 8023, de 24/08 /01, DOE de 25

e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub )}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XIX - de 02/ 01/98 at\'e9 31/12/02, nas opera\'e7\'f5es que destinem equipamentos did\'e1tico s, cient\'edficos e m\'e9dico-hospitalares, inclusive pe\'e7as de reposi\'e7\'e3 o e os materiais necess\'e1rios \'e0s respectivas instala\'e7\'f5es, ao Minist\' e9rio da Educa \'e7\'e3o e do Desporto (MEC) para atender ao \'93Programa de Moderniza\'e7\'e3o e Consolida\'e7\'e3o da Infra-Estrutura Acad\'eamica das Institui\'e7\'f5es de Ensino Superior e Hospitais Universit\'e1rios\'94 institu\'eddo pela Portaria n\ 'ba 469/97 do MEC, observado o seguinte (Convs. ICMS 123/97, 23/98, 05/99, 10/01 e 56/01):" \l ine \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Reda\'e7\'e3o anterior dada a parte inicial do inciso XIX do }{\b\i\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 32 pela}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 24 (}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7955 de 16/05/0 1, DOE de 17/0 5/01):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub "XIX - de 02/01/98 at\'e9 30/10/01, nas opera\'e7\'f5es que destinem equip amentos did\'e1ticos, cient\'edficos e m\'e9dico-hospitalares, inclusive pe\'e7a s de reposi \'e7\'e3o e os materiais necess\'e1rios \'e0s respectivas instala\'e7\'f5es, ao Minist\'e9rio da Educa\'e7\'e3o e do Desporto (MEC) para atender ao \'93Programa de Moderniza\'e7\'e3o e Consolida\'e7\'e3o da Infra-Estrutura Acad\'eamica das Institui\'e7 \'f5es de Ensino Superior e Hospitais Universit\'e1rios\'94 institu\'eddo pela P ortaria n\'ba 469/97 do MEC, observado o seguinte (Convs. ICMS 123/97, 23/98, 05 /99 e 10/01):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub A reda\'e7\'e3o da parte inicial do inciso XIX do }{\b\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 foi modificada pelas Altera \'e7\'f5es n\'bas 7 e 12 (Decretos n\'bas 7365/98 e 7675/99), respectivamente, p ara prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3 o anterior dad a a parte inicial do inciso XIX, tendo sido acrescentado ao art. 32 pela Altera\ 'e7\'e3o n\'ba 05 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Decreto n\'ba 7244, de 03/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub "XIX - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub de 02/01/98}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub at\'e9 30/06/98, nas opera\'e7\'f5es que destinem equipame ntos did\'e1ticos, cient\'edficos e m\'e9dico-hospitalares, inclusive pe\'e7as d e reposi\'e7\'e3o e os materiais necess\'e1rios \'e0s respectivas instala\'e7\'f 5es, ao Minist \'e9rio da Educa\'e7\'e3o e do Desporto (MEC) para atender ao \'93Programa de Mo derniza\'e7\'e3o e Consolida\'e7\'e3o da Infra-Estrutura Acad\'eamica das Instit ui\'e7\'f5es de Ensino Superior e Hospitais Universit\'e1rios\'94 institu\'eddo pela Portaria

n\'ba 469/97 do MEC, observado o seguinte (Conv. ICMS 123/97):" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a isen\'e7\'e3o alcan\'e7a, tamb\'e9m, as distri bui\'e7\'f5es das mercadorias pelo MEC a cada uma das institui\'e7\'f5es beneficiadas; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o benef\'edcio ser\'e1 reconhecido pela unidade federada onde estiver estabelecido o fornecedor ou importador da mercadoria, sendo competente para faz\'ea-lo, na Bahia, o Inspetor Fazend\'e1rio da circunscri\'e7\'e3o fisca l do domic\'edlio do adquirente; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b", do inciso XIX do }{\b\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 32 foi dada pela Altera\'e 7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Dec reto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02)}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 01/01/03.\lin e \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Reda\'e7\'e3 o anterior dada a al\'ednea "b", tendo sido acrescentada ao inciso XIX do}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\' e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Decreto n\'ba 7244, de 03/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub , DOE de 04/03/98), efeitos de 04/03/98 a 31/12/02:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) o be nef\'edcio ser\'e1 reconhecido pela unidade federada onde estiver estabelecido o fornecedor ou importador da mercadoria, sendo competente para faz\'ea-lo, na Bahia, o Diretor de Tributa\'e7\'e3o da Secretaria da Fazenda;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o reconhecimento da isen\'e7\'e3o fica condicion ado a que os p rodutos estejam contemplados com isen\'e7\'e3o ou com redu\'e7\'e3o a zero das a l\'edquotas dos impostos federais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a parcela relativa \'e0 receita bruta decorrente das opera\'e7 \'f5es previstas no }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub caput}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub esteja desonerada das contribui\'e7\'f5es do PIS/PASEP e COFINS ( }{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 56/01). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\

brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O al\'ednea "d" do inciso XIX do }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 32 foi acrescentada pela }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 26 (}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n \'ba 8023, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/02. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XX}{\*\bkmkend 32, XX}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XX -}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/ 11, nas entrad as decorrentes de importa\'e7\'e3o e sa\'eddas de equipamentos e insumos destina dos \'e0 presta\'e7\'e3o de servi\'e7os de sa\'fade, indicados no anexo 93, clas sificados pela NBM/SH, desde que a opera\'e7\'e3o n\'e3o seja tributada ou tenha tributa\'e7 \'e3o com al\'edquota reduzida a zero, relativamente ao imposto sobre produtos i ndustrializados ou ao imposto de importa\'e7\'e3o (Conv. ICMS 01/99); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XX do }{\b\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 32 foi dada pela Altera\'e7\'e3o n\'ba 121 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 11635, de 27/07/09. DOE de 28/07/09}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o do }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso XX do }{\b\i\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pela Altera\'e 7\'e3o n\'ba 1 12 (Decreto n\'ba 11396/08), para prorroga\'e7\'e3o do prazo de vig\'eancia do b enef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XX do }{\b\i\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\' ba 88 (Decreto n\'ba 10.333, de 26/04/07, DOE de 27/04/07):\line }{\b0\i\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XX - at\'e9 31/12/11, nas entradas decorrentes de importa\'e7\'e3o e sa\'eddas, de equipamentos e insumos destinad os \'e0 presta\'e7\'e3o de servi\'e7os de sa\'fade, indicados no anexo 93, class ificados pela NBM/SH, desde que a opera\'e7\'e3o n\'e3o seja tributada ou tenha tributa\'e7\'e 3o com al\'edquota reduzida a zero, relativamente ao imposto sobre produtos indu strializados e ao imposto de importa\'e7\'e3o (Conv. ICMS 01/99);"\line \line }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant

erior dada ao}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub inciso XX do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub ada }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub pela }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7 \'e3o n\'ba 56 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decreto n\'ba 9092, de 04/05/04. DOE de 05/05/04}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XX - de 26/03/99 at\'e9 30/04/07 , nas entradas decorrentes de importa\'e7\'e3o e sa\'eddas, de equipamentos e in sumos destinad os \'e0 presta\'e7\'e3o de servi\'e7os de sa\'fade, indicados no anexo 93, class ificados pela NBM/SH, desde que a opera\'e7\'e3o n\'e3o seja tributada ou tenha tributa\'e7\'e3o com al\'edquota reduzida a zero, relativamente ao imposto sobre produtos indu strializados e ao imposto de importa\'e7\'e3o}{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Conv. ICMS}{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub 01/99);"\line \line }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inci so XX do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b caput }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03) .\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "XX - }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 26/03/99 at\'e9 30/04/04, nas entradas decorrentes de importa\'e7\'e3o e sa\'eddas, de e quipamentos e insumos destinados \'e0 presta\'e7\'e3o de servi\'e7os de sa\'fade , indicados no anexo 93, classificados pela NBM/SH, desde que a opera\'e7\'e3o n\'e3o seja tri butada ou tenha tributa\'e7\'e3o com al\'edquota reduzida a zero, relativamente ao Imposto sobre Produtos Industrializados e ao Imposto de Importa\'e7\'e3o (}{\ b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Conv. ICMS}{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 01/99);}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \li ne }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao inciso XX do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 31 (Decreto n\'ba 8149 de 14/0 2/02, DOE de 15/02/02):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub "XX - de 26/03/99 at\'e9 30/04/03, nas entradas decorrent es de importa \'e7\'e3o e sa\'eddas, de equipamentos e insumos destinados \'e0 presta\'e7\'e3o de servi\'e7os de sa\'fade, indicados no anexo 93, classificados pela NBM/SH, d esde que a opera\'e7\'e3o n\'e3o seja tributada ou tenha tributa\'e7\'e3o com al \'edquota redu zida a zero, relativamente ao Imposto sobre Produtos Industrializados e ao Impos to de Importa\'e7\'e3o (Convs. ICMS 01/99, 05/99, 55/99, 90/99, 84/00, 65/01 e 1 27/01);" \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf6\nosupersub OBS: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O

art. 4\'ba da Altera\'e7\'e3o n\'ba 35 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8294, de 21/08/02, DOE de 22/08 /02}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), determina que: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Fica dispensada a exig\'eancia do imposto incidente sobre as opera\'e7\'f5es co m equipamentos e insumos destinados \'e0 presta\'e7\'e3o de servi\'e7os de sa\'fade a que se r efere o inciso XX do art. 32 do Regulamento do ICMS, aprovado pelo Decreto n\'ba 6.284, de 14 de mar\'e7o de 1997, realizadas no per\'edodo de 26 de dezembro de 2001 at\'e9 2 2 de julho de 2002, com os equipamentos e insumos relacionados no Anexo 93 do Re gulamento do ICMS, com a reda\'e7\'e3o ora conferida por este decreto. (Conv. IC MS 80/02)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao inciso XX do }{\b\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 26 (Dec reto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XX - de 26/03/99 at\'e9 31/12/01, nas entradas decorrentes de importa\'e7\'e3o e sa\'eddas, de equipamentos e insumos destinado s \'e0 presta\'e7\'e3o de servi\'e7os de sa\'fade indicados no anexo 93, classif icados pela NBM/SH, desde que a opera\'e7\'e3o n\'e3o seja tributada ou tenha tr ibuta\'e7\'e3o com al\'edquota reduzida a zero, relativamente ao Imposto sobre Produtos Indust rializados e ao Imposto de Importa\'e7\'e3o (Convs. ICMS 1/99, 05/99, 55/99, 90/ 99, 84/00 e 65/01);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao inciso XX do }{\b\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o}{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 22 }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/ 01}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XX - }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 26/03/99 at\ 'e9 31/12/01, nas entradas decorrentes de importa\'e7\'e3o e sa\'eddas, de equipamentos e insu mos destinados \'e0 presta\'e7\'e3o de servi\'e7os de sa\'fade indicados no anex o 93, classificados pela NBM/SH, desde que a opera\'e7\'e3o n\'e3o seja tributad a ou tenha tri buta\'e7\'e3o com al\'edquota reduzida a zero, relativamente ao Imposto sobre Pr odutos Industrializados e ao Imposto de Importa\'e7\'e3o (Convs. ICMS 1/99, 05/9 9, 55/99, 90/99 e 84/00);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XX do }{\b\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 32 p}{\b\i0\ul0\strike0\v0\exp

nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 16 }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7759 de 23/02/ 00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub "XX - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 26/03/99 at\'e9 31/12/00, nas entradas decorrentes de importa\'e7\'e3o e sa\' eddas, de equipamentos e insumos destinados \'e0 presta\'e7\'e3o de servi\'e7os de sa\'fade in dicados no anexo 93, classificados pela NBM/SH, desde que a opera\'e7\'e3o n\'e3 o seja tributada ou tenha tributa\'e7\'e3o com al\'edquota reduzida a zero, rela tivamente ao Imposto sobre Produtos Industrializados e ao Imposto de Importa\'e7 \'e3o (Convs. ICMS 1/99, }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub 05/99, 55/99 e 90/99}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub )."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XX do }{\b\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub art. 32 }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 14 (Decreto n\' ba 7725 de 28/12/99, DOE de 29/12/99)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub "XX - de 26/03/99 at\'e9 31/12/99, nas entradas decorrente s de importa\'e7\'e3o e sa\'eddas de equipamentos e insumos destinados \'e0 pres ta\'e7\'e3o de servi\'e7os de sa\'fade indicados no Anexo 93, classificados pela NBM/SH, desde que a opera\'e7\'e3o n\'e3o seja tributada ou tenha tributa\'e7\'e3o com al\'ed quota reduzida a zero, relativamente ao Imposto sobre Produtos Industrializados ou Imposto de Importa\'e7\'e3o (Convs. ICMS 1/99, 5/99 e 55/99)."\line \line }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XX, tendo sido }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 767 5/99):\line }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub XX - de 26/0 3/99 at\'e9 31/12/99, nas entradas decorrentes de importa\'e7\'e3o e sa\'eddas, de equipamento s e insumos destinados \'e0 presta\'e7\'e3o de servi\'e7os de sa\'fade indicados no anexo 93, classificados pela NBM/SH, desde que a opera\'e7\'e3o n\'e3o seja tributada ou tenha tributa\'e7\'e3o com al\'edquota reduzida a zero, relativamen te ao Imposto sobre Produtos Industrializados e ao Imposto de Importa\'e7\'e3o (Convs. ICMS 1/ 99 e 05/99)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XXI}{\*\bkmkend 32, XXI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXI -}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir de 25/10/00, nas aq uisi\'e7\'f5es, pelo Estado da Bahia, por adjudica\'e7\'e3o, de mercadorias que

tenham sido oferecidas \'e0 penhora (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0 \fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub 57/00). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XXI do }{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub art. 32 foi dada pela Altera\'e7\'e3o n\'ba 21 (}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\' ba 7886, de 29 /12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub ), efeitos a partir de 30/12/00.\line \line }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anteri or dada ao }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso X XI, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub art. 32 pela Altera\'e7\'e3o n\'ba 20 (}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7867 de 01/11/00, DOE de 02/11/00}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bk mkstart 32, XXI}{\*\bkmkend 32, XXI}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub XXI - a partir de 25/10/00, nas aquisi\'e7\'f5es, que efetuar po r adjudica\'e7\'e3o, de mercadorias que tenham sido oferecidas \'e0 penhora (Con v. ICMS 57/00).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\n osupersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XXII}{\*\bkmkend 32, XXII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a parti r de 07/11/00, nas opera\'e7\'f5es com ve\'edculos adquiridos pelo Departamento de Pol\'edcia Federal, no \'e2mbito do Fundo para aparelhamento e Operacionaliza\'e7\'e3o das Atividades Fim da Pol\'edcia Federal, institu\'eddo pela Lei Complementar n\'ba 89, de 18.02.1 997 e regulamentado pelo Decreto n\'ba 2.381, de 12.11.1997, observado o seguint e (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Co nv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers ub 75/00): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub art. 32 pela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. D

OE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ), efeitos a partir de 30/12/00. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o benef\'edcio somente se aplica aos ve\'edculos que, cumulati vamente, estiverem contemplados: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub no processo de licita\'e7\'e3o n\'ba 05/2000-CP L/CCA/DPF; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub com isen\'e7\'e3o ou al\'edquota zero do Impost o sobre Produt os Industrializados - IPI; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o valor correspondente \'e0 presente desonera\'e 7\'e3o do ICMS dever\'e1 ser deduzido do pre\'e7o de aquisi\'e7\'e3o dos respectivos ve\'edcul os; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XXIII}{\*\bkmkend 32, XXIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a pa rtir de 07/11/ 00, nas opera\'e7\'f5es de sa\'edda de ve\'edculos de bombeiros, destinados a eq uipar os aeroportos nacionais, adquiridos pelo Minist\'e9rio da Defesa, represen tado pelo Comando da Aeron\'e1utica, atrav\'e9s da Diretoria de Engenharia da Ae ron\'e1utica, por meio de licita\'e7\'e3o na modalidade da Concorr\'eancia n\'ba 006/DIRENG/20 00 observado o seguinte (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\ fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0 \nosupersub 76/00): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXIII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub art. 32 pela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. D OE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ), efeitos a partir de 30/12/00. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o disposto no }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f0\fs24\cf0\nosupersub caput}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub estende-se \'e0s opera\'e7\'f5es de sa\'edda e ao s recebimentos decorrentes de importa\'e7\'e3o do exterior de chassis e componen tes de superes trutura, sem similar produzido no pa\'eds, quando destinados a integrar os ve\'e dculos referidos neste inciso; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o

utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o benef\'edcio somente se aplica aos produtos co ntemplados com isen\'e7\'e3o ou al\'edquota zero do Imposto sobre Produtos Industrializados IPI; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub na inexist\'eancia de produto similar produzido no pa\'eds ser \'e1 atestada por \'f3rg\'e3o federal competente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o valor correspondente \'e0 presente desonera\'e 7\'e3o do ICMS dever\'e1 ser demonstrado, pelo proponente, na composi\'e7\'e3o do pre\'e7o. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 32, XXIV}{\*\bkmkend 32, XXIV}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XX IV}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7 \'f5es de sa\'eddas dos equipamentos m\'e9dico-hospitalares relacionados no anex o \'fanico do }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\no supersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub 77/00, destinadas ao Minist\'e9rio da Sa\'fade para atender ao "Programa de Mod erniza\'e7\'e3o Gerencial e Reequipamento da Rede Hospitalar", institu\'eddo pel a Portaria n\'ba 2432, de 23 de mar\'e7o de 1998, do Minist\'e9rio da Sa\'fade ( }{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 77/00). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso XXIV foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 22 (Decreto n\'ba 790 2 de 07/02/01, DOE de 08/02/01)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub , efeitos a partir de }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub 09/01/01. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 32, xxv}{\*\bkmkend 32, x xv}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a p artir de 09/08 /01, nas opera\'e7\'f5es de devolu\'e7\'e3o impositiva de embalagens vazias de a grot\'f3xicos e respectivas tampas, realizadas sem \'f4nus, nos termos da legisl a\'e7\'e3o federal aplic\'e1vel (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24 \cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0 \fs24\cf0\nosupersub 42/01); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso XXV foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt

w0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 32 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 26 (}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8023, de 24/ 08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, xxvi}{\*\bkmkend 32, xxvi}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXVI -}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a parti r de 09/08/01, nas opera\'e7\'f5es com ve\'edculos adquiridos pela Pol\'edcia Rodovi\'e1ria Fe deral, de acordo com o previsto no Plano Anual de Reaparelhamento da Pol\'edcia Rodovi\'e1ria Federal (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 24\cf0 \nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs2 4\cf0\nosupersub 69/01): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\ nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub A reda\'e7\'e3o atual da parte inicial do inciso XXVI do }{\b\i\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 foi dada pela Altera\'e7 \'e3o n\'ba 60 (Decreto n\'ba 9281, de 21/12/04, DOE de 22/12/04).\line \line Re da\'e7\'e3o an terior dada ao inciso XXVI, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela }{\b\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 26 (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8 023, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub "XXVI - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub a partir de 09/08/01, nas com ve\'edculos adquiridos pe la Pol\'edcia Rodovi\'e1ria Federal, de acordo com o previsto no Plano Anual de Reaparelhament o da Pol\'edcia Rodovi\'e1ria Federal (Conv. ICMS 69/01):}{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o benef\'edcio somente se aplica aos ve\'edculos que, cumulati vamente, estiverem contemplados: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1. }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub no processo de licita\'e7\'e3o n\'ba 05/2000-CPL /DPRF; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub com isen\'e7\'e3o ou al\'edquota zero dos impost os de Importa \'e7\'e3o ou sobre Produtos Industrializados \'96 IPI; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl

0\shad0\f0\fs24\cf0\nosupersub com desonera\'e7\'e3o das contribui\'e7\'f5es pa ra os Programa s de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\ 'fablico (PIS/PASEP) e para Contribui\'e7\'e3o para o Financiamento da Seguridad e Social (COFINS) incidentes sobre a receita bruta decorrentes das opera\'e7\'f5 es previstas n o }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub capu t}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do presente inciso; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o valor correspondente \'e0 presente desonera\'e 7\'e3o do ICMS dever\'e1 ser deduzido do pre\'e7o dos respectivos ve\'edculos, contidos nas pr opostas vencedoras do processo licitat\'f3rio indicado no inciso anterior;\'94; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, xxvii}{\*\bkmkend 32, xxvii} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXVII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de 1 9/06/01 a 31/1 0/01, nas opera\'e7\'f5es com l\'e2mpadas fluorescentes de descarga em baixa pre ss\'e3o, de base \'fanica, com ou sem reator eletr\'f4nico incorporado, com efic i\'eancia superior a 40 l\'famens por W, classificadas no c\'f3digo 8539.31.00 d a NBM/ - SH No menclatura Brasileira de Mercadorias \'96 Sistema Harmonizado, e l\'e2mpadas de vapor de s\'f3dio, de alta press\'e3o, classificadas no c\'f3digo 8539.32.00 da NBM/SH \'96 Nomenclatura Brasileira de Mercadorias \'96 Sistema Harmonizado, exc eto nas opera \'e7\'f5es interestaduais que destinem l\'e2mpadas (}{\b0\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Convx. ICMS}{\b0\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 27/01 e 70/01): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso XXVII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 32 pela }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 26 (}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8023, de 24/08/01, D OE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ). \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub no per\'edodo de 19/06/01 a 31/07/01, aos Estado s do Paran\'e1 e Roraima (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu persub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub 27/01; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub no per\'edodo de 09/08/01 a 31/10/01, aos Estado s de Roraima e Amazonas (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub 70/01);\'94; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, xxviii}{\*\bkmkend 32, xxvii i}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXVII

I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir de 19/ 06/01, nas sa\'eddas internas, a t\'edtulo de doa\'e7\'e3o, de l\'e2mpadas fluor escentes compactas de 15 Watts, classifica\'e7\'e3o fiscal 8539.31.00 da Nomencl atura Brasileira de Mercadorias \'96 Sistema Harmonizado \'96 NBM/SH, promovidas por empresas concession\'e1rias de servi\'e7o p\'fablico de energia el\'e9trica, para as unid ades consumidoras residenciais de baixa renda (}{\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub 29/01): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso XXVIII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 32 pela }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 26 (}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8023, de 24/08/01, D OE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ). \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24 \cf0\nosupersub s\'e3o considerados consumidores residenciais de baixa renda par a fins do disposto no presente inciso, os que atendam cumulativamente as seguint es condi\'e7\'f5es: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub liga\'e7\'e3o monof\'e1sica; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub consumo de at\'e9 140 kWh/m\'eas, nos \'faltimos doze meses; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3. }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub atendam as caracter\'edsticas de constru\'e7\'e3 o e localiza \'e7\'e3o objeto de norma espec\'edfica da concession\'e1ria. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub ser\'e1 emitida nota fiscal global mensal para a cobertar as op era\'e7\'f5es a que se refere o presente inciso. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XXIX}{\*\bkmkend 32, XXIX}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXIX -}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de 09/0 4/02 at\'e9 31 /12/02, nas opera\'e7\'f5es com motocicletas, caminh\'f5es, helic\'f3pteros e ou tros ve\'edculos automotores adquiridos pelo Departamento de Pol\'edcia Federal e pelo Departamento de Pol\'edcia Rodovi\'e1ria Federal, institu\'edda pela Lei Complementar n \'ba 89, de 18 de fevereiro de 1997, observado o seguinte (}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 25/02):

\par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso XXIX foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 08/05/02. DOE de 09/05/02), efeitos a partir de 09/04/02. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o benef\'edcio se aplica, apenas, \'e0s opera\'e 7\'f5es que, c umulativamente, estejam contempladas: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub com isen\'e7\'e3o ou tributadas a al\'edquota ze ro pelos Impos tos de Importa\'e7\'e3o ou sobre Produtos Industrializados - IPI; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub com desonera\'e7\'e3o das contribui\'e7\'f5es pa ra os Programa s de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\ 'fablico (PIS/PASEP) e para a Contribui\'e7\'e3o para o Financiamento da Segurid ade Social (COFINS) incidentes sobre a receita bruta decorrentes das opera\'e7\' f5es previstas neste inciso; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a isen\'e7\'e3o somente se aplica \'e0s aquisi\' e7\'f5es reali zadas: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub com recursos oriundos das transfer\'eancias volu nt\'e1rias da Uni\'e3o a partir do Fundo Nacional de Seguran\'e7a P\'fablica \'96 FNSP; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub no \'e2mbito do Fundo de Reaparelhamento e Opera cionaliza\'e7 \'e3o das Atividades-Fim da Pol\'edcia Federal, institu\'edda pela Lei Complemen tar n\'ba 89, de 18 de fevereiro de 1997; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub no \'e2mbito do Programa Seguran\'e7a das Rodovi as Federais, c onstante do Plano Plurianual 2000/2003; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o valor correspondente \'e0 isen\'e7\'e3o do ICM S dever\'e1 se r deduzido do pre\'e7o dos respectivos produtos, contido nas propostas vencedora s do processo licitat\'f3rio. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XXX}{\*\bkmkend 32, XXX}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXX -}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/ 12/12, as sa

\'eddas de blocos cat\'f3dicos de grafite, c\'f3digo 8545.19.10 da Nomenclatura Brasileira de Mercadorias - Sistema Harmonizado - NBM/SH, promovidas por estabel ecimentos industriais, desde que (Conv. ICMS 72/02): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o da parte inicial do inciso XXX do }{\b\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\ 'e7\'f5es n\'bas 122, 130 e 132 (Decretos n\'bas 11656/09, 11923/10 e 11982/10) , respectivame nte, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada \'e0 parte inicial do inciso XXX do }{\b\i\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\' ba 112 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n \'ba 11396}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub , de 30/12/08, DOE de 31/12/08):\line {\*\bkmkstart 14, II}{\*\bkmkend 14, I I}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XIX - at\'e9 31/0 7/09, as sa\'eddas de blocos cat\'f3dicos de grafite, c\'f3digo 8545.19.10 da No menclatura Brasileira de Mercadorias - Sistema Harmonizado - NBM/SH, promovidas por estabelecimentos industriais localizados em seu territ\'f3rio, desde que (Co nv. ICMS 72/02 ):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso XXX do }{\b\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\' e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08).\line }{\b0\i\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 32, XXX}{\*\b kmkend 32, XXX}XXX - de 23/07/02 at\'e9 31/12/08, as sa\'eddas de blocos cat\'f3 dicos de grafite, c\'f3digo 8545.19.10 da Nomenclatura Brasileira de Mercadorias - Sistema Har monizado - NBM/SH, promovidas por estabelecimentos industriais localizados em se u territ\'f3rio, desde que (Conv. ICMS 72/02):"\line \line }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da parte in icial do incis o XXX do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b do art. 32 foi modificada pelas Altera\'e7\'f5es n\'bas 92, 93, 94, 96, 99 e 1 02 (Decretos n \'bas 10414/07, 10459/07, 10543/07, 10654/07, 10840/08 e 11089/08), respectivam ente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso XXX do }{\b\i\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\' ba 89 (Decreto n\'ba 10346, de 21/05/07, DOE de 22/05/07):\line }{\b0\i\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXX - de 23/07/02 at\'e9 31/07/07,

as sa\'eddas de blocos cat\'f3dicos de grafite, c\'f3digo 8545.19.10 da Nomencl atura Brasileira de Mercadorias - Sistema Harmonizado - NBM/SH, promovidas por e stabelecimento s industriais localizados em seu territ\'f3rio, desde que (Conv. ICMS 72/02):"\l ine \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Reda\'e7\'e3o anterior dada \'e0 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub parte inicial do inciso XXX do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub art. 32 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 86 (Decreto n\'ba 102 48, de 13/02/07, DOE de 14/02/07):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub "XXX - de 23/07/02 at\'e9 30/04/07, as sa\'eddas de blocos cat\'f3dicos de grafite, c\'f3digo 8545.19.10 da Nomenclatura Brasileira de Merc adorias - Sistema Harmonizado - NBM/SH, promovidas por estabelecimentos industri ais localizado s em seu territ\'f3rio, desde que (Conv. ICMS 72/02):"\line \line }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Obs: Fica revigorado at\'e9 31/03/07 o disposto neste inciso, ficando convalidados os procedimentos adotados refer entes a este mesmo dispositivo entre o per\'edodo de 01/01/07 a 06/02/07, por fo r\'e7a da Altera\'e7\'e3o n\'ba 85 (Decreto n\'ba 10224, de 05/02/07, DOE de 06/ 02/07).\line \line Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso X}{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub XX do }{\b\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 32 pela Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub De creto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02), efeitos de 23/11/02 a 13/0 2/07:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXX - } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 23/0 7/02 at\'e9 31/03/07, as sa\'eddas de blocos cat\'f3dicos de grafite, c\'f3digo 8545.19.10 da Nomenclatura Brasileira de Mercadorias - Sistema Harmonizado - NBM/SH, promovida s por estabelecimentos industriais localizados em seu territ\'f3rio, desde que ( Conv. ICMS 72/02):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso XXX, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art . 32 pela Altera\'e7\'e3o n\'ba 35 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8294, de 21/08/02, DOE de 22/08/02}{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 22/ 08/02 a 22/11/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub "XXX - de 23/07/2002 at\'e9 31/12/06, as sa\'eddas de blocos ca t\'f3dicos de grafite, c\'f3digo 8545.90.90 da Nomenclatura Brasileira de Mercadorias - Sistem a Harmonizado - NBM/SH, promovidas por estabelecimentos industriais, desde que ( Conv. ICMS 72/02):" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out

l0\shad0\f0\fs24\cf0\nosupersub os blocos cat\'f3dicos de grafite sejam destinad os a empresas exclusivamente exportadoras de alum\'ednio em forma bruta n\'e3o ligado e/ou lig as de alum\'ednio, c\'f3digos 7601.10.00 e 7601.20.00 da Nomenclatura Brasileira de Mercadorias - Sistema Harmonizado - NBM/SH; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub as empresas a que se refere a al\'ednea anterior venham import ando os citados blocos cat\'f3dicos de grafite pelo regime de drawback, cujos at os concess\'f3rios sejam expedidos at\'e9 31 de dezembro de 2005; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b" do inciso XXX do }{\b\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 32 foi dada }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela }{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 56 (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9 092, de 04/05/04. DOE de 05/05/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub ), efeitos a partir de 28/04/04.\line \line }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dad a \'e0 al\'ednea "b" do inciso XXX, tendo sido acrescentada }{\b\i\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 35 (}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 829 4, de 21/08/02, DOE de 22/08/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ), efeitos de 22/08/02 a 27/04/04:\line }{\b0\i\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) as empresas a que se refere a a l\'ednea anterior venham importando os citados blocos cat\'f3dicos de grafite pe lo regime de drawback, cujos atos concess\'f3rios }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub tenham sido expedidos at\'e9 28 de junho de 2002 p ela SECEX;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub " \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o estabelecimento fornecedor conste o n\'famero do contrato ou do pedido de fornecimento e o n\'famero do ato concess\'f3rio do }{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub drawback}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub concedido \'e0 e mpresa exporta dora na nota fiscal de venda; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub os estabelecimentos beneficiados mantenham \'e0 disposi\'e7 \'e3o do fisco:

\par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub c\'f3pia do contrato de fornecimento \'e0 empre sa exportadora , no qual dever\'e1 constar o n\'famero do ato concess\'f3rio do }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub drawback; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub planilha relacionando as notas fiscais emitidas nos termos de ste inciso aos respectivos atos concess\'f3rios do }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub drawback}{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , observado as quantidades neles previstos; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XXXI}{\*\bkmkend 32, XXXI}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXI - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/2012, na entrada decorrente de importa\'e7\'e3o do exterior e nas sa\'eddas internas de m\'e1quinas, aparelhos, equipamentos, suas partes e pe\'e7as e materiais a segui r discriminados, quando adquiridos para constru\'e7\'e3o do Sistema de Trens Met ropolitanos de Salvador - Bahia (Metr\'f4), objeto do contrato de empr\'e9stimo 4494-BR celebr ado com o Banco Interamericano de Reconstru\'e7\'e3o e Desenvolvimento - BIRD, o bservado o disposto no \'a7 1\'ba (Conv. ICMS 74/02): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub INota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A reda\'e7\'e3o atual da parte inicial do inciso XXXI do }{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\' e7\'e3o n\'ba 146 (Decreto n\'ba 12955, de 20/06/11, DOE de 21/06/11), efeitos a partir de 21/ 06/11.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso XXXI do }{\ b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3 o n\'ba 105 (Decreto n\'ba 11167/08), para prorroga\'e7\'e3o do prazo de vig\'ea ncia do benef \'edcio:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "XXXI - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub de 23/07/02 at\'e9 30/04/11, na entrada decorrente de importa\'e7\'e3o do exterior e nas sa\'eddas internas de m\'e1quinas, aparelhos, equipamentos, suas partes e p e\'e7as e materiais a seguir discriminados, quando adquiridos para constru\'e7\' e3o do Sistema de Trens Metropolitanos de Salvador \'96 Bahia (Metr\'f4), objeto do contrato d e empr\'e9stimo 4494-BR celebrado com o Banco Interamericano de Reconstru\'e7\'e 3o e Desenvolvimento \'96 BIRD, observado o disposto no \'a7 1\'ba (Conv. ICMS 7 4/02):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A reda\'e7\'e3o atual da parte inicial do inciso XXXI do }{\b\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 foi dada }{\b\i0\ul0

\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 7 7 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Dec reto n\'ba 10.001}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub , d e 09/05/06, DOE de 10/05/06), efeitos a partir de 10/05/06.\line \line }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o a nterior dada \'e0 parte inicial do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub inciso XXXI, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub art. 32 pela Altera\'e7\'e3o n\'ba 35 (}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\' ba 8294, de 21/08/02, DOE de 22/08/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub ), efeitos de 22/08/02 a 09/05/06:\line }{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXXI - de 23/07/02 at\'e 9 30/06/06, na entrada decorrente de importa\'e7\'e3o do exterior e nas sa\'edda s internas de m\'e1quinas, aparelhos, equipamentos, suas partes e pe\'e7as e materiais a segui r discriminados, quando adquiridos para constru\'e7\'e3o do Sistema de Trens Met ropolitanos de Salvador \'96 Bahia (Metr\'f4), objeto do contrato de empr\'e9sti mo 4494-BR cel ebrado com o Banco Interamericano de Reconstru\'e7\'e3o e Desenvolvimento \'96 B IRD, observado o disposto no \'a7 1\'ba (Conv. ICMS 74/02):" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub MATERIAL RODANTE: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub trens destinados ao transporte de passageiros; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub sistema de comunica\'e7\'e3o; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub sistema de sinaliza\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub VIA PERMANENTE: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub trilhos; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub AMV\'92S \'96 aparelho de mudan\'e7a de vias; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub SISTEMAS FIXOS: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub sub-esta\'e7\'e3o retificadora; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub cabine de paralelismo e seccionamento; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub rede a\'e9rea de tra\'e7\'e3o.

\par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XXXII}{\*\bkmkend 32, XXXII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\' e9 31/12/12, n as sa\'eddas de mercadorias, em decorr\'eancia de doa\'e7\'f5es e ou aquisi\'e7\ 'f5es efetuadas pela CONAB, em opera\'e7\'f5es internas ou interestaduais, desti nadas ao atendimento do Programa intitulado Fome Zero, bem como nas presta\'e7\' f5es de servi \'e7os de transporte para distribui\'e7\'e3o de mercadorias recebidas por estabe lecimentos credenciados pelo programa, exclu\'edda a aplica\'e7\'e3o de qualquer outro benef\'edcio fiscal e observado o disposto nos \'a7\'a7 2\'ba a 7\'ba (Co nv. ICMS 18/03 ; Ajuste SINIEF n\'ba 02/03); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XXXIII do }{\b\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 foi dada pela Altera\'e7\'e3o n\' ba 134 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/05/10.\li ne \line Reda\'e7\'e3o anterior dada do inciso XXXII do }{\b\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 132 (Decret o n\'ba 11982, de 24/02/10, DOE de 25/02/10), efeitos de 01/02/10 a 30/04/10:\li ne }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXXII - at\'e9 3 1/12/12, nas sa\'eddas de mercadorias, em decorr\'eancia de doa\'e7\'f5es, em op era\'e7\'f5es internas ou interestaduais, destinadas ao atendimento do Programa intitulado Fom e Zero, bem como nas presta\'e7\'f5es de servi\'e7os de transporte para distribu i\'e7\'e3o de mercadorias recebidas por estabelecimentos credenciados pelo progr ama, exclu\'edda a aplica\'e7\'e3o de qualquer outro benef\'edcio fiscal e obser vado o dispost o nos \'a7\'a7 2\'ba a 7\'ba (Conv. ICMS 18/03; Ajuste SINIEF n\'ba 02/03);"\lin e \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b A reda\'e7\'e3o do inciso XXXII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub do art. 32 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'bas 112, 122 e 130 (Decretos n \'bas}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 11396/ 08, 11656/09 e 11923/10, respectivamente, para prorroga\'e7\'e3o do prazo de vi g\'eancia do b enef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XXXII do }{\b\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\ 'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 10 5 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08).\line }{\b0\i\ul0\str

ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 32, XXXII}{\*\bkmken d 32, XXXII}XXXII - at\'e9 31/12/08, nas sa\'eddas de mercadorias, em decorr\'ea ncia de doa\'e7\'f5es, em opera\'e7\'f5es internas ou interestaduais, destinadas ao atendiment o do Programa intitulado Fome Zero, bem como nas presta\'e7\'f5es de servi\'e7os de transporte para distribui\'e7\'e3o de mercadorias recebidas por estabelecime ntos credenciados pelo programa, exclu\'edda a aplica\'e7\'e3o de qualquer outro benef\'edcio fiscal e observado o disposto nos \'a7\'a7 2\'ba a 7\'ba (Conv. ICMS 18/03; Ajus te SINIEF n\'ba 02/03);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o do inciso XXXII do }{\b\i\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 foi modificada pelas Alt era\'e7\'f5es n\'bas 48, 99 e 103 (Decretos n\'bas 8740/03, 10840/08 e 11124/08 ), respectivam ente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\ 'e7\'e3o anterior dada a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub o inciso XXXII, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 43 (Dec reto n\'ba 8606, de 13/08/03, DOE de 14/08/03), efeitos a partir de 27/05/03:\li ne }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XX XII - at\'e9 31/12/07, nas sa\'eddas de mercadorias, em decorr\'eancia de doa\'e 7\'f5es, em op era\'e7\'f5es internas ou interestaduais, destinadas ao atendimento do Programa intitulado Fome Zero, bem como nas presta\'e7\'f5es de servi\'e7os de transporte para distribui\'e7\'e3o de mercadorias recebidas por estabelecimentos credencia dos pelo progr ama, exclu\'edda a aplica\'e7\'e3o de qualquer outro benef\'edcio fiscal e obser vado o disposto nos \'a7\'a7 2\'ba a 5\'ba." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XXXIII}{\*\bkmkend 32, XXXII I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXII I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub n as opera\'e7 \'f5es de aquisi\'e7\'e3o de ve\'edculos pelo Departamento de Pol\'edcia Rodovi\ 'e1ria Federal, durante a vig\'eancia do conv\'eanio de coopera\'e7\'e3o m\'fatu a entre as Secretarias da Fazenda, Tributa\'e7\'e3o, Economia, Finan\'e7as ou Ge r\'eancias de Receitas dos Estados e do Distrito Federal e o Departamento de Pol\'edcia Rodovi \'e1ria Federal \'96 DPRF, desde que (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f0\fs24\cf0\nosupersub 122/03): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXXIII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04), efeitos a partir de 06/01/04. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl

0\shad0\f0\fs24\cf0\nosupersub essas opera\'e7\'f5es estejam, cumulativamente, contempladas: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub nos processos de licita\'e7\'e3o n\'ba 08650.001 237/2003-16 (a quisi\'e7\'e3o de ve\'edculos caracterizados), n\'ba 08650.001894/2003-63 (aquis i\'e7\'e3o de ve\'edculos caracterizados tipo caminhonete 4x4), n\'ba 08650.0018 95/2003-16 (aquisi\'e7\'e3o de ve\'edculos caracterizados tipo camioneta), n\'ba 08650.001896/ 2003-52 (aquisi\'e7\'e3o de motocicletas caracterizadas) e n\'ba 08650.001982/20 03-65 (aquisi\'e7\'e3o de ve\'edculos caracterizados tipo micro-\'f4nibus); \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub com isen\'e7\'e3o ou al\'edquota zero dos Impost os de Importa \'e7\'e3o ou sobre Produtos Industrializados - IPI; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0 \nosupersub revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O item 3, da al\'ednea "a", do inciso XXXIII do }{\b\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 foi revogado pela Altera \'e7\'e3o 53 (Decreto n\'ba 18990, de 27/02/04, DOE de 28 e 29/02/04, efeitos a partir de 01/03/04.\line \line Reda\'e7\'e3o anteriior dada ao item 3, da al\'ed nea "a", do in ciso XXXIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub do art. 32 pela Altera\'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/0 4, DOE de 21/0 1/04), efeitos de 06/01/04 a 29/02/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub "3. com a desonera\'e7\'e3o das contribui\ 'e7\'f5es para os Programas de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do Pa trim\'f4nio do Servidor P\'fablico (PIS/PASEP) e para a Contribui\'e7\'e3o para o Financiament o da Seguridade Sociais (COFINS) incidentes sobre a receita bruta decorrente das opera\'e7\'f5es previstas nesta cl\'e1usula." \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o valor correspondente \'e0 presente desonera\'e 7\'e3o seja de duzido do pre\'e7o dos respectivos ve\'edculos, contidos nas propostas vencedora s dos processos licitat\'f3rios indicados no item 1 da al\'ednea anterior; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XXXIV}{\*\bkmkend 32, XXXIV} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXIV }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub desd e que sejam at endidas as normas relativas \'e0 pol\'edtica de preserva\'e7\'e3o ambiental, nas sa\'eddas e nas respectivas presta\'e7\'f5es de transportes: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha

d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXXIV foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04), , efeitos a partir de 06/01/04. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub internas do estabelecimento produtor agropecu\'e 1rio com desti no \'e0s Centrais ou Postos de Coletas e Recebimento de embalagens de agrot\'f3x icos usadas e lavadas; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub interestaduais promovidas pelas Centrais ou Post os de Coletas e Recebimento de embalagens de agrot\'f3xicos usadas e lavadas, prensadas, com d estino a estabelecimentos recicladores. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XXXV}{\*\bkmkend 32, XXXV}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXV -}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas ope ra\'e7\'f5es i nternas com produtos vegetais destinados \'e0 produ\'e7\'e3o de biodiesel, fican do a isen\'e7\'e3o condicionada a utiliza\'e7\'e3o dos produtos na finalidade a que se destinam (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub Co nv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers ub 105/03); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub XXXV foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub art. 32}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub pela}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/0 5}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XXXVI}{\*\bkmkend 32, XXXVI} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXVI }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de p ilhas e baterias usadas, ap\'f3s o esgotamento energ\'e9tico, que contenham em s ua composi\'e7\'e3o chumbo, c\'e1dmio, merc\'fario e seus compostos e que tenham como objetivo sua reutiliza\'e7\'e3o, reciclagem, tratamento ou disposi\'e7\'e3 o final ambien talmente adequada, observado o disposto no \'a7 10 do art. 201 (}{\b0\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 27/05); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha

d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXXVI}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub art. 32}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub pela}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/0 5}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XXXVII}{\*\bkmkend 32, XXXVI I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXVI I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a t\'e9 30/12/12 , nas opera\'e7\'f5es com mercadorias, bem como as presta\'e7\'f5es de servi\'e7 os de transporte a elas relativas, destinadas a programas de fortalecimento e mo derniza\'e7\'e3o das \'e1reas fiscal, de gest\'e3o, de planejamento e de control e externo, dos Estados e do Distrito Federal, adquiridas atrav\'e9s de licita\'e7\'f5es ou con trata\'e7\'f5es efetuadas dentro das normas estabelecidas pelo Banco Interameric ano de Desenvolvimento - BID e Banco Nacional de Desenvolvimento Econ\'f4mico e Social - BNDES (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Con v. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b 79/05); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XVIII do }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 32}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 147 (De creto n\'ba 13165, de 11/08/11, DOE de 12/08/11), efeitos a partir de 01/08/11.\ line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Reda\'e7 \'e3o anterior dada ao inciso XXXVII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub do art. 32 }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 138 (Decretos n\'ba 12.313/10 ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "XXXVII - de 22/07/05 at\'e9 30/12/12, nas opera\'e7\'f5es com mercadorias, be m como as pres ta\'e7\'f5es de servi\'e7os de transporte a elas relativas, destinadas a program as de fortalecimento e moderniza\'e7\'e3o das \'e1reas fiscal, de gest\'e3o, de planejamento e de controle externo, dos Estados e do Distrito Federal, adquirida s atrav\'e9s d e licita\'e7\'f5es ou contrata\'e7\'f5es efetuadas dentro das normas estabelecid as pelo Banco Interamericano de Desenvolvimento - BID (Conv. ICMS 79/05)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XXXVII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'

ba 9760, de 18 /01/06, DOE de 19/01/06).\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub "XXXVII - de 22/07/05 at\'e9 30/09/10, nas opera\'e7\'f 5es com mercadorias, bem como as presta\'e7\'f5es de servi\'e7os de transporte a elas relativa s, destinadas a programas de fortalecimento e moderniza\'e7\'e3o das \'e1reas fi scal, de gest\'e3o, de planejamento e de controle externo, dos Estados e do Dist rito Federal, adquiridas atrav\'e9s de licita\'e7\'f5es ou contrata\'e7\'f5es ef etuadas dentro das normas estabelecidas pelo Banco Interamericano de Desenvolvimento - BID (Co nv. ICMS 79/05)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub OBS.: O benef\'edcio do inciso IX deste artigo, por conta do conv. 132/ 05, implementado pelo Dec. 9.760/06 - Altera\'e7\'e3o n\'ba 73, passou a integra r o benef\'edcio deste inciso, com vig\'eancia at\'e9 30/09/10\line \line Reda\' e7\'e3o anterior dada ao inciso XXXVII, tendo sido acrescentado ao }{\b\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\' e3o n\'ba 64 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub (Decret o n\'ba 9513, de 10/08/05, DOE de 11/08/05):\line }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXXVII - nas opera\'e7\'f5es com me rcadorias, bem como as presta\'e7\'f5es de servi\'e7os de transporte a elas rela tivas, destina das aos Programas de Fortalecimento e Moderniza\'e7\'e3o das \'c1reas de Gest\'e 3o, Planejamento e de Controle Externo, dos Estados e do Distrito Federal, adqui ridas atrav\'e9s de licita\'e7\'f5es ou contrata\'e7\'f5es efetuadas dentro das normas estabel ecidas pelo Banco Interamericano de Desenvolvimento - BID (Conv. ICMS 79/05)." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XXXVIII}{\*\bkmkend 32, XXXV III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXX VIII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12 /12, nas sa\'eddas internas de bens relacionados no Anexo \'danico do }{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub n\'ba 03/06, destinados a i ntegrar o ativo imobilizado de empresas beneficiadas pelo Regime Tribut\'e1rio p ara Incentivo \'e0 Moderniza\'e7\'e3o e \'e0 Amplia\'e7\'e3o da Estrutura Portu\ 'e1ria \'96 RE PORTO, institu\'eddo pela Lei Federal n\'b0 11.033, de 21 de dezembro de 2004, o bservadas as seguintes condi\'e7\'f5es, em combina\'e7\'e3o com o disposto no \' a7 9\'ba: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o do inciso XXXVIII do}{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub do art. 32 foi modificada pelas Altera\'e7\'f5es n\'bas 99, 102, 105, 112, 122, 130 e 132 (Decretos n\'bas 10840/08, 11089/08, 11167/08 , 11396/08, 11 656/09, 11923/10 e 11982/10), respectivamente, para prorroga\'e7\'e3o do prazo d e vig\'eancia do benef\'edcio.\line \line O inciso XXXVIII foi acrescentado ao}{ \b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\

b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera \'e7\'e3o n\'ba 77 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 10.001}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub , de 09/05/06, DOE de 10/05/06), efeitos a partir de 10/05/06. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub integral desonera\'e7\'e3o dos impostos federais , em raz\'e3o de suspens\'e3o, isen\'e7\'e3o ou al\'edquota zero, nos termos e condi\'e7\'f5es da Lei Federal n\'b0 11.033/04; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub integra\'e7\'e3o do bem ao ativo imobilizado de empresas benef iciadas pelo REPORTO e seu efetivo uso, na execu\'e7\'e3o dos servi\'e7os de car ga, descarga e movimenta\'e7\'e3o de mercadorias, pelo prazo m\'ednimo de 5 (cin co) anos. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XXXIX}{\*\bkmkend 32, XXXIX} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXIX }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\' e9 31/12/12, n as sa\'eddas de mercadorias caracterizadas pela emiss\'e3o e negocia\'e7\'e3o do Certificado de Dep\'f3sito Agropecu\'e1rio - CDA e do \'93Warrant Agropecu\'e1r io \'96 WA\'94, nos mercados de bolsa e de balc\'e3o como ativos financeiros, in stitu\'eddos p ela Lei n.\'ba 11.076, de 30 de dezembro de 2004, devendo ser observadas as cond i\'e7\'f5es estabelecidas no Conv\'eanio ICMS 30/06. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso XXXIX do }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 32 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'bas 122, 130 e 132 (Decretos n\'bas 11656/09, 11923/10 e 11982/10), respectivamente , para prorrog a\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XXXIX do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 81 (}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10.156}{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 13/11/06, DOE de 14/11/ 06):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "XXXIX - at\'e9 31/12/09, nas sa\'eddas de mercadorias caracterizadas pela e miss\'e3o e ne gocia\'e7\'e3o do Certificado de Dep\'f3sito Agropecu\'e1rio - CDA e do \'93Warr ant Agropecu\'e1rio \'96 WA\'94, nos mercados de bolsa e de balc\'e3o como ativo s financeiros, institu\'eddos pela Lei n.\'ba 11.076, de 30 de dezembro de 2004, devendo ser o bservadas as condi\'e7\'f5es estabelecidas no Conv\'eanio ICMS 30/06."\line \lin e }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda

\'e7\'e3o anterior dada ao inciso XXXIX tendo sido acrescentado ao }{\b\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\' e3o n\'ba 80 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Decret o n\'ba 10072}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub , de 15/08/06, DOE de 16/08/06), efeitos a partir de 31/07/06:\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXXIX - at \'e9 30/04/07, nas sa\'eddas de mercadorias caracterizadas pela emiss\'e3o e negocia\'e7\'e3o do Certificado de Dep\'f3sito Agropecu\'e1rio - CDA e do \'93Warrant Agropecu\'e 1rio \'96 WA\'94, nos mercados de bolsa e de balc\'e3o como ativos financeiros, institu\'eddos pela Lei n\'ba 11.076, de 30 de dezembro de 2004, devendo ser observadas as con di\'e7\'f5es estabelecidas no Conv\'eanio ICMS 30/06." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XL}{\*\bkmkend 32, XL}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XL - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/ 12, na importa \'e7\'e3o, realizada por empresa concession\'e1ria de servi\'e7o de transporte f errovi\'e1rio de cargas, dos produtos a seguir indicados, sem similar produzido no pa\'eds, para serem utilizados na presta\'e7\'e3o de servi\'e7o de transporte ferrovi\'e1ri o de cargas (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub 32/06): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o da parte inicial do inciso XL do art. 32 }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pe las Altera\'e7 \'f5es n\'ba 112, 122, 130 e 132 (Decretos n\'bas 11396/08, 11656/09, 11923/10 e 11982/10), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do b enef\'edcio, tendo sido acrescentado }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 80 (}{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10072}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 15/08/06, DOE de 16/08/06), efeitos a partir de 31/07/06. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub locomotiva do tipo diesel-el\'e9trico, com pot\' eancia m\'e1xi ma superior a 3.000 (tr\'eas) mil HP, NCM 8602.10.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub trilho para estrada de ferro, NCM 7302.10.10. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XLI}{\*\bkmkend 32, XLI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XLI - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/ 12/12 na impor ta\'e7\'e3o do exterior, desde que n\'e3o exista similar produzido no pa\'eds, d e maquinas e equipamentos industriais, bem como suas partes e pe\'e7as, arrolado

s no Anexo \'danico do }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 24\cf0 \nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs2 4\cf0\nosupersub 133/06, destinados a integrar o ativo imobilizado do Servi\'e7 o Nacional de Aprendizagem Industrial (SENAI), do Servi\'e7o Nacional de Aprendi zagem Comercia l (SENAC) e do Servi\'e7o Nacional de Aprendizagem Rural (SENAR), para uso nas a tividades de pesquisa, ensino e aprendizagem realizados por essas entidades, obs ervadas as condi\'e7\'f5es a seguir: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o da parte inicial do inciso XLI do}{\b\i\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 foi modificada pelas Altera\'e7\ 'f5es n\'bas 99, 102, 105, 112, 122, 130 e 132 (Decretos n\'bas 10840/08, 11089/ 08, 11167/08, 11396/08, 11656/09, 11923/10 e 11982/10), respectivamente, para prorroga\'e7\'e3 o do prazo de vig\'eancia do benef\'edcio.\line \line O inciso XLI foi acrescent ado ao}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Al tera\'e7\'e3o n\'ba 84 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub Decreto n\'ba 10223, de 02/02/07, DOE de 03 e 04/02/07}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 03/02/07. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a comprova\'e7\'e3o da aus\'eancia de similar pr oduzido no pa \'eds deve ser feita por laudo emitido por entidade representativa do setor prod utivo de m\'e1quinas, aparelhos e equipamentos, com abrang\'eancia em todo terri t\'f3rio nacional, ou por \'f3rg\'e3o federal especializado; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o benef\'edcio ser\'e1 reconhecido, caso a caso, mediante desp acho do Inspetor Fazend\'e1rio da circunscri\'e7\'e3o fiscal do domic\'edlio do adquirente, mediante requerimento deste; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a frui\'e7\'e3o do benef\'edcio previsto neste i nciso fica con dicionada \'e0 presta\'e7\'e3o gratuita de servi\'e7os, neste estado, no valor e quivalente ao imposto dispensado, devendo a entidade beneficiada demonstrar, em registros, \'e0 disposi\'e7\'e3o do fisco, o cumprimento desta condicionante. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XLII}{\*\bkmkend 32, XLII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XLII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/12 as op era\'e7\'f5es internas, interestaduais e a importa\'e7\'e3o de equipamentos, bem como suas partes e pe\'e7as, destinados a pesquisas que envolvam seres humanos, para o desenvolvimento de novos medicamentos, inclusive em programas de acesso expandido, obs

ervada as condi\'e7\'f5es a seguir (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub 09/07): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XLII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 88 (Decreto n\'ba 10.333, de 26/04/07, DOE de 27/04/07). \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a pesquisa e o programa sejam registrados pela A g\'eancia Naci onal de Vigil\'e2ncia Sanit\'e1ria - ANVISA/MS - ou, se estes estiverem dispensa dos de registro na ANVISA/MS, tenham sido aprovados pelo Comit\'ea de \'c9tica e m Pesquisa - CEP - da institui\'e7\'e3o que for realizar a pesquisa ou realizar o programa; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub os produtos sejam desonerados das contribui\'e7\ 'f5es para os Programas de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Ser vidor P\'fablico (PIS/PASEP) e da Contribui\'e7\'e3o para o Financiamento da Seg uridade Social (COFINS); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a importa\'e7\'e3o dos equipamentos, bem como su as partes e pe \'e7as, s\'f3 se aplica se n\'e3o houver similar produzido no pa\'eds e a opera\ 'e7\'e3o seja contemplada com isen\'e7\'e3o, al\'edquota zero ou n\'e3o sejam tr ibutados pelos Impostos de Importa\'e7\'e3o e sobre Produtos Industrializados; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a comprova\'e7\'e3o da aus\'eancia de similar pr oduzido no pa \'eds dever\'e1 ser feita por laudo emitido por entidade representativa do setor produtivo de m\'e1quinas, aparelhos e equipamentos com abrang\'eancia em todo t errit\'f3rio nacional ou por \'f3rg\'e3o federal especializado. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub na hip\'f3tese de as mercadorias constarem da li sta da Tarifa Externa Comum (TEC), a importa\'e7\'e3o seja contemplada com isen\'e7\'e3o, al\' edquota zero ou n\'e3o sejam tributados pelos Impostos de Importa\'e7\'e3o ou so bre Produtos Industrializados. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O al\'ednea "e" foi acrescentada ao inciso XLII do }{\b\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\' ba 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08), efeitos a parti r de 09/08/08.

\par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XLIII}{\*\bkmkend 32, XLIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XLIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de 0 6/06/07 at\'e9 31/12/12, as opera\'e7\'f5es com \'f4nibus, micro-\'f4nibus, e embarca\'e7\'f5e s, destinados ao transporte escolar e adquiridos pelos Estados, Distrito Federal e Munic\'edpios, no \'e2mbito do Programa Caminho da Escola, do Minist\'e9rio d a Educa\'e7 \'e3o - MEC, institu\'eddo pela RESOLU\'c7\'c3O/FNDE/CD/N\'ba 003, de 28 de mar\ 'e7o de 2007, observadas as condi\'e7\'f5es a seguir (}{\b0\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 53/07): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o da parte inicial do inciso XLIII do art. 32 }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pela Altera \'e7\'e3o n\'ba 130 e 132 (Decretos n\'bas 11.923/10 e 11982/10), respectivament e, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio, tendo sido ac rescentado }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub ao }{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Alt era\'e7\'e3o n \'ba 90 (Decreto n\'ba 10383, de 20/06/07, DOE de 21/06/07), efeitos a partir de 21/06/07. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 32, XLIII, a}{\*\bkmkend 32, XLIII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a opera \'e7\'e3o deve estar contemplada com isen\'e7\'e3o ou tributada a al\'edquota ze ro pelos Impostos de Importa\'e7\'e3o e sobre Produtos Industrializados - IPI e, tamb\'e9m, desonerada das contribui\'e7\'f5es para o Programa de Integra\'e7\'e 3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\'fablico - PIS/PASEP e da contrib ui\'e7\'e3o para o financiamento da seguridade social - COFINS; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 32, XLIII, b}{\*\bkmkend 32, XLIII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub as aquisi \'e7\'f5es devem ser realizadas por meio de Preg\'e3o de Registro de Pre\'e7os r ealizado pelo Fundo Nacional de Desenvolvimento da Educa\'e7\'e3o \'96 FNDE; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 32, XLIII, c}{\*\bkmkend 32, XLIII, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a desonera \'e7\'e3o dos tributos indicados na al\'ednea \'93a\'94 dever\'e1 ter o valor co rrespondente deduzido do pre\'e7o dos respectivos produtos, mediante indica\'e7\ 'e3o expressa no documento fiscal relativo \'e0 opera\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XLIV}{\*\bkmkend 32, XLIV}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XLIV - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/2017, as opera\'e7\'f5es a seguir indicadas, realizadas com insumos, mat\'e9rias-primas, componentes, partes, pe\'e7as, instrumentos, materiais e acess\'f3rios, destina

dos \'e0 fabrica\'e7\'e3o de aeronaves (Conv. ICMS 65/07): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XLIV foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub art. 32 pela Altera\'e7\'e3o n\'ba 92}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10414, de 03/08/07, DOE de 04 e 05/08/07), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub efeitos a partir de 31/07/07. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 32, XLIV, a}{\*\bkmkend 3 2, XLIV, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub desembara \'e7o aduaneiro decorrente de importa\'e7\'e3o de mat\'e9rias-primas, insumos, c omponentes, partes e pe\'e7as realizada por estabelecimento fabricante e destina dos \'e0 fabrica\'e7\'e3o das mercadorias relacionadas no Anexo \'danico do Conv \'eanio ICMS 6 5/07; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 32, XLIV, b}{\*\bkmkend 3 2, XLIV, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa\'edda com destino a estabelecimento fabricante da aeronave, das mercadorias relacionadas no Anexo \'danico do Conv\'eanio ICMS 65/07, fabricadas em conformidade com as e specifica\'e7\'f5es t\'e9cnicas e as normas de homologa\'e7\'e3o aeron\'e1utica; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 32, XLIV, c}{\*\bkmkend 3 2, XLIV, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa\'edda pro movida pelo estabelecimento industrializador, em retorno ao fabricante de aerona ves ou sua coligada, autor da encomenda, relativamente ao valor acrescido, quand o observado o disposto no Conv\'eanio AE-15/74; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 32, XLIV, d}{\*\bkmkend 3 2, XLIV, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa\'edda de mercadoria para dep\'f3sito sob o regime de Dep\'f3sito Alfandegado Certificado (DAC) e a posterior sa\'edda interna da mercadoria depositada destinada ao fabri cante de aeronaves; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XLV}{\*\bkmkend 32, XLV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XLV - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/ 12/07, na impo rta\'e7\'e3o do exterior, realizada diretamente por fabricante de aeronave, de m \'e1quinas, aparelhos e equipamentos, destinados ao ativo imobilizado do importa dor, desde que seja comprovada a aus\'eancia de produto similar nacional mediant e atestado exp edido por \'f3rg\'e3o federal competente ou por entidade representativa do setor produtivo dos referidos bens (Conv. ICMS 65/07); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub O inciso XLV foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub art. 32 pela Altera\'e7\'e3o n\'ba 92}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10414, de 03 /08/07, DOE de 04 e 05/08/07)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub , efeitos a partir de 31/07/07. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XLVI}{\*\bkmkend 32, XLVI}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XLVI - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/12, no f ornecimento de alimenta\'e7\'e3o e bebida n\'e3o alco\'f3lica realizados por res taurantes populares integrantes de programas espec\'edficos institu\'eddos pela Uni\'e3o, Estados ou Munic\'edpios, observando-se ainda (Conv. ICMS 89/07): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o da parte inicial do inciso XLVI do }{\b\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 138 (Decretos n\'bas 12313/10), efeitos a partir de 14/08/10.\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada \'e0 parte inicial do inciso XLVI do }{\b\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 32 pela }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 92}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10414 , de 03/08/07, DOE de 04 e 05/08/07), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub efeitos a partir de 31/07/07 a 13/08/10:\line }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XLVI - no forneciment o de alimenta \'e7\'e3o e bebida n\'e3o alco\'f3lica realizados por restaurantes populares int egrantes de programas espec\'edficos institu\'eddos pela Uni\'e3o, Estados ou Mu nic\'edpios, observando-se ainda (Conv. ICMS 89/07):" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a entidade que instituir o programa dever\'e1 en caminhar \'e0 Secretaria da Fazenda rela\'e7\'e3o dos restaurantes enquadrados no respectivo P rograma; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub que a parcele relativa \'e1 receita bruta decorr ente das opera \'e7\'f5es beneficiadas esteja desonerada das contribui\'e7\'f5es do PIS/PASEP e COFINS, quando o programa for institu\'eddo pela Uni\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o benef\'edcio n\'e3o dispensa o imposto devido nas opera\'e7 \'f5es com mercadorias sujeitas ao regime de substitui\'e7\'e3o tribut\'e1ria.

\par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XLVII}{\*\bkmkend 32, XLVII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XLVII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de \'f3leo comest\'edvel usado destinado \'e0 utiliza\'e7\'e3o como insumo industri al, especialmente na ind\'fastria saboeira e na produ\'e7\'e3o de biodiesel (B-1 00) (Conv. ICMS 144/07). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XLVII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 99 (Decreto n\'ba 10840, de 18/01/08, DOE de 19 e 20/01/08), efeitos a partir de 18/01/08}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XLVIII}{\*\bkmkend 32, XLVII I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XLVII I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a t\'e9 31/12/12 , as opera\'e7\'f5es com as mercadorias a seguir indicadas, adquiridas no \'e2mb ito do Programa Nacional de Inform\'e1tica na Educa\'e7\'e3o \'96 ProInfo, em se u Projeto Especial Um Computador por Aluno - UCA, do Minist\'e9rio da Educa\'e7\ 'e3o - MEC -, institu\'eddo pela Portaria n\'ba 522, de 09 de abril de 1997, e do Programa Um Computador por Aluno \'96 PROUCA, e Regime Especial para Aquisi\'e7\'e3o de Comp utadores para Uso Educacional - RECOMPE, institu\'eddos pela Lei n. 12.249, de 1 1 de junho de 2010 (Conv. 147/07): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do inciso XLVIII do }{\b\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 foi dada pela Al tera\'e7\'e3o n\'ba 143 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub (Decreto n\'ba 12551, de 20/01/11, DOE de 21/01/11), efeitos a partir de 01/ 03/11:\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso XLVIII do } {\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera \'e7\'e3o n\'ba 132 (Decreto n\'ba 11982, de 24/02/10, DOE de 25/02/10), efeitos a partir de 0 1/02/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "XLVIII - at\'e9 31/12/12, as opera\'e7\'f5es com as mercadorias a segui r indicadas, adquiridas no \'e2mbito do Programa Nacional de Inform\'e1tica na E duca\'e7\'e3o \'96 ProInfo - em seu Projeto Especial Um Computador por Aluno \'96 UCA, do Mini st\'e9rio da Educa\'e7\'e3o \'96 MEC, institu\'eddo pela Portaria n\'ba 522, de 09 de abril de 1997, observado o disposto no \'a7 12 (Conv. ICMS 147/07):"\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o

anterior dada \'e0 parte inicial do inciso XLVIII do }{\b\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 130 (Decreto n\'ba 11923, de 11/01/10, DOE de 12/01/10):\line {\*\bkmkstart 14, II}{\*\bkmke nd 14, II}}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XLVIII - at\'e9 31/01/10, as opera\'e7\'f5es com as mercadorias a seguir indicadas, adq uiridas no \'e2mbito do Programa Nacional de Inform\'e1tica na Educa\'e7\'e3o \' 96 ProInfo - e m seu Projeto Especial Um Computador por Aluno \'96 UCA, do Minist\'e9rio da Edu ca\'e7\'e3o \'96 MEC, institu\'eddo pela Portaria n\'ba 522, de 09 de abril de 1 997:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Red a\'e7\'e3o anterior dada \'e0 parte inicial do inciso XLVIII, tendo sido acr}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub escentado }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ao }{\ b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\ 'e7\'e3o n\'ba 99 (Decreto n\'ba 10840, de 18/01/08, DOE de 19 e 20/01/08), efeitos a partir d e 04/01/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "XLVIII - at\'e9 31/12/09, as opera\'e7\'f5es com as mercadorias a se guir indicadas , adquiridas no \'e2mbito do Programa Nacional de Inform\'e1tica na Educa\'e7\'e 3o \'96 ProInfo - em seu Projeto Especial Um Computador por Aluno \'96 UCA, do M inist\'e9rio da Educa\'e7\'e3o \'96 MEC, institu\'eddo pela Portaria n\'ba 522, de 09 de abril de 1997:" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub computadores port\'e1teis educacionais, classifi cados nos c \'f3digos 8471.3012, 8471.3019 e 8471.3090; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub kit completo para montagem de computadores port\ 'e1teis educac ionais. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, XLIX}{\*\bkmkend 32, XLIX}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XLIX - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/2014, na s entradas decorrentes de importa\'e7\'e3o do exterior de bens para o ativo imob ilizado destinados \'e0 empresa portu\'e1ria para o aparelhamento e moderniza\'e 7\'e3o dos portos localizados no Estado da Bahia; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XLIX do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 32 foi dada pela Altera\'e7\'e3o n\'ba 14 2 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Dec reto n\'ba 12537, de 30/12/10, DOE de 31/12/10), efeitos a partir de 31/12/10.\l

ine \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub inciso XLIX tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 139 (}{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12444, de 2 6/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub ), efeitos de 27/10/10 a 30/12/10:\line }{\b0\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XLIX - at\'e9 31/03/2011, nas entr adas decorrentes de importa\'e7\'e3o do exterior de guindastes portu\'e1rios, NC M 8426.30, e de empilhadeiras, NCM 8427.20, realizadas por empresa portu\'e1ria para o aparelh amento e moderniza\'e7\'e3o do Porto de Salvador ou do Porto de Aratu." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, L}{\*\bkmkend 32, L}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub L - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub as sa\'eddas de g\'eaneros ali ment\'edcios para alimenta\'e7\'e3o escolar promovida por agricultor familiar e empreendedor familiar rural ou de suas organiza\'e7\'f5es, diretamente \'e0 Secr etaria Estadual e Municipal de ensino ou \'e0s escolas de educa\'e7\'e3o b\'e1si ca pertencente s \'e0s suas respectivas redes de ensino, decorrente do Programa de Aquisi\'e7\' e3o de Alimentos - Atendimento da Alimenta\'e7\'e3o Escolar, institu\'eddo pela Lei Federal n\'ba 10.696, de 02/07/2003, no \'e2mbito do Programa Nacional de Al imenta\'e7\'e3 o Escolar - PNAE, nos termos da Lei Federal n\'ba 11.947, de 16/06/2009, desde q ue (Conv. ICMS 143/10): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso L foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 139 (}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12444, de 2 6/10/10. DOE d e 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub ), efeitos a partir de 27/10/10. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o agricultor familiar e empreendedor familiar ru ral ou suas or ganiza\'e7\'f5es sejam detentores de Declara\'e7\'e3o de Aptid\'e3o ao Programa Nacional de Fortalecimento da Agricultura Familiar e enquadrados no Programa Nac ional de Fortalecimento da Agricultura Familiar - PRONAF; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub as sa\'eddas n\'e3o ultrapassem o limite de R$ 9 .000,00 (nove mil reais) a cada ano civil, por agricultor ou empreendedor. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, LI}{\*\bkmkend 32, LI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub LI}{\b0\i0\ul

0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub - opera\'e7\'f5 es internas co m g\'eaneros aliment\'edcios regionais destinados \'e0 merenda escolar da rede p \'fablica de ensino promovidas por pessoas f\'edsicas produtores rurais, coopera tivas de produtores ou associa\'e7\'f5es que as representem (Conv. ICMS 55/11). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub O inciso LI foi acrescentado ao}{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 32 pela Altera\'e7\'e3o n\'ba 147 (Decreto n\'ba 13165, de 11/08/11, DOE de 12/08/11), efeitos a partir de 01/08/11. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 32, 1o}{\*\bkmkend 32, 1o}{ \b \'a7 1\'ba} Para frui\'e7\'e3o do benef\'edcio previsto no inciso XXXI, em re la\'e7\'e3o aos produtos a que se refere o item 2 da al\'ednea\'93a\'94, dever\' e1 ser com provada a aus\'eancia de similar produzido no pa\'eds, atestada por laudo emitid o por \'f3rg\'e3o federal competente ou por entidade representativa do setor pro dutivo de m\'e1quinas, aparelhos e equipamentos, com abrang\'eancia em todo o te rrit\'f3rio na cional ({\b0 Conv. ICMS} 74/02). \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico foi acrescentado ao art. 32 pela Altera\'e7\ 'e3o n\'ba 35 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decre to n\'ba 8294, de 21/08/02, DOE de 22/08/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 22/08/02, tendo sido renumerado para \'a7 1\'ba pela Altera\'e7\'e3o n\'ba 43 (}{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8606, de 13/08/03, DO E de 14/08/03}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ), efeitos a partir de 27/05/03. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 32, 2o}{\*\bkmkend 32, 2o}{ \b \'a7 2\'ba }Para frui\'e7\'e3o do benef\'edcio previsto no inciso XXXII, a en tidade assistencial, reconhecida como de utilidade p\'fablica, nos termos do art . 14 do C \'f3digo Tribut\'e1rio Nacional e cadastrada junto ao Minist\'e9rio Extraordin\' e1rio de Seguran\'e7a Alimentar e Combate \'e0 Fome \'96 MESA, ou o munic\'edpio part\'edcipe do Programa, dever\'e3o confirmar o recebimento da mercadoria ou d o servi\'e7o p restado, mediante a emiss\'e3o e a entrega ao doador, da "Declara\'e7\'e3o de Co nfirma\'e7\'e3o de Recebimento da Mercadoria Destinada ao Programa Fome Zero", c onforme modelo anexo ao {\b0 Ajuste SINIEF} n\'ba 02/03, mantendo segunda via da referida decl ara\'e7\'e3o, ao passo que ao contribuinte doador da mercadoria caber\'e1: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 2\'ba foi acrescentado ao art. 32 pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 43 (De creto n\'ba 86

06, de 13/08/03, DOE de 14/08/03), efeitos a partir de 27/05/03. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub obter previamente certificado de participante do Progr ama, expedido pelo MESA; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub emitir documento fiscal correspondente \'e0 opera\'e7 \'e3o contendo , al\'e9m dos requisitos exigidos pela legisla\'e7\'e3o, no campo INFORMA\'c7\'d 5ES COMPLEMENTARES, o n\'famero do certificado referido no inciso anterior e no campo NATUREZA DA OPERA\'c7\'c3O, a express\'e3o \'93Doa\'e7\'e3o destinada ao P rograma Fome Z ero\'94; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32, 2o, III}{\*\bkmkend 32, 2o, III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso III do \'a7 2\'ba do art. 32 }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi revogado pe}{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub la}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.42 6, de 17/05/05 , DOE de 18/05/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub ).\line \line Reda\'e7\'e3o anterior dada ao inciso III do art. 32, t endo sido acrescentado pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub 43 (Decreto n\'ba 8606, de 13/08/03, DOE de 14/08/ 03), efeitos de 27/05/03 a 17/05/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "III - elaborar e entregar \'e0 reparti\'e7\ 'e3o fiscal de sua circunscri\'e7\'e3o, em meio magn\'e9tico ou por transmiss\'e3o eletr\'f4ni ca de dados, at\'e9 o dia 15 do m\'eas subseq\'fcente ao da realiza\'e7\'e3o das doa\'e7\'f5es, as informa\'e7\'f5es correspondentes \'e0s opera\'e7\'f5es e pre sta\'e7\'f5es destinadas ao Programa intitulado \'93Fome Zero\'94, contendo, no m\'ednimo:\lin e a) identifica\'e7\'e3o fiscal do emitente e do destinat\'e1rio (CNPJ, inscri\' e7\'e3o estadual, endere\'e7o);\line b) descri\'e7\'e3o, quantidade e valor da m ercadoria; \line c) identifica\'e7\'e3o do documento fiscal;\line d) identifica\'e7\'e3o do transportador (CNPJ ou CPF, inscri\'e7\'e3o estadual, endere\'e7o)." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 32, 3o}{\*\bkmkend 32, 3o}{ \b \'a7 3\'ba} Decorridos 120 (cento e vinte) dias da emiss\'e3o do documento fi scal sem que tenha sido comprovado o recebimento da mercadoria destinada ao aten dimento do Programa Fome Zero{\cf1 }{\cf0 de que trata o }inciso XXXII deste artigo{\cf0 , o imposto dever\'e1 ser recolhido c}om os acr\'e9scimos legais incidentes a pa rtir da ocorr\'eancia do fato gerador. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad

0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 3\'ba foi acrescentado ao art. 32 pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 43 (De creto n\'ba 86 06, de 13/08/03, DOE de 14/08/03), efeitos a partir de 27/05/03. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 32, 4o}{\*\bkmkend 32, 4o}{ \b \'a7 4\'ba} Verificado, a qualquer tempo, que a mercadoria destinada ao atend imento do Programa Fome Zero foi objeto de posterior comercializa\'e7\'e3o, o im posto ser \'e1 exigido daquele que desvirtuou a finalidade, com os acr\'e9scimos legais de vidos desde a data da sa\'edda da mercadoria sem o pagamento do imposto e sem pr eju\'edzo das demais penalidades. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 4\'ba foi acrescentado ao art. 32 pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 43 (De creto n\'ba 86 06, de 13/08/03, DOE de 14/08/03), efeitos a partir de 27/05/03. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 32, 5o}{\*\bkmkend 32, 5o}{ \b \'a7 5\'ba} {\b Revogado. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 5\'ba do art. 32 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub foi revogado pe}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub la}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/ 05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\l ine \line Reda\'e7\'e3o anterior dada ao \'a7 5\'ba, tendo sido acrescentado ao art. 32 pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub 43 (Decreto n\'ba 8606, de 13/08/03, DOE de 14/08/03), efeitos d e 27/05/03 a 17/05/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub "\'a7 5\'ba O contribuinte usu\'e1rio do sistema eletr\'f4 nico de proces samento de dados prestar\'e1 as informa\'e7\'f5es previstas no inciso III do \'a 7 2\'ba deste artigo, em separado, de acordo com o Conv\'eanio ICMS 57/95, de 28 de junho de 1995." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 32, 6o}{\*\bkmkend 32, 6o}{ \b \'a7 6\'ba }Em rela\'e7\'e3o \'e0s opera\'e7\'f5es internas exclusivamente re lacionadas com o Programa intitulado Fome Zero, realizadas pela Companhia Nacion al de Abas tecimento - CONAB, fica permitido: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 6\'ba foi acrescentado ao art. 32 pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03), efeitos a partir de 15/10 /03.

\par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub que, nas aquisi\'e7\'f5es de mercadoria efetuadas pela CONAB com a f inalidade especifica de doa\'e7\'e3o relacionada com o citado Programa, por sua conta e ordem, poder\'e1 o fornecedor efetuar a entrega diretamente \'e0s entida des assistenciais indicadas no \'a7 2\'ba deste artigo, com o documento fiscal r elativo \'e0 v enda efetuada, observado o que segue: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub sem preju\'edzo das demais exig\'eancias, no cit ado documento, no campo \'93Informa\'e7\'f5es Complementares\'94, dever\'e3o ser indicados o l ocal de entrega da mercadoria e o fato de que ela est\'e1 sendo efetuada nos ter mos do }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b Ajuste SINIE F}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 10/ 03; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a entidade recebedora da mercadoria dever\'e1 gu ardar, para ex ibi\'e7\'e3o ao fisco, uma via, admitida c\'f3pia reprogr\'e1fica, do documento fiscal por meio do qual foi entregue a mercadoria, remetendo as demais vias \'e0 CONAB, no prazo de tr\'eas dias; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub \'e0 CONAB, relativamente \'e0 doa\'e7\'e3o efetuada, emitir a corr espondente Nota Fiscal, para envio \'e0 entidade assistencial no prazo de tr\'ea s dias, anotando, no campo \'93Informa\'e7\'f5es Complementares\'94, a identific a\'e7\'e3o detalhada do documento fiscal de venda, por meio do qual foi entregue a mercadoria. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 32, 7o}{\*\bkmkend 32, 7o}{ \b \'a7 7\'ba} Em substitui\'e7\'e3o \'e0 Nota Fiscal indicada no inciso II do p ar\'e1grafo anterior, poder\'e1 a CONAB emitir, no \'faltimo dia do m\'eas, uma \'fanica N ota Fiscal, em rela\'e7\'e3o a cada entidade destinat\'e1ria, englobando todas a s doa\'e7\'f5es efetuadas, observado o que segue: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 7\'ba foi acrescentado ao art. 32 pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03), efeitos a partir de 15/10 /03. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub em substitui\'e7\'e3o \'e0 discrimina\'e7\'e3o das mer cadorias, ser \'e3o indicados os dados identificativos dos documentos fiscais relativos \'e0s aquisi\'e7\'f5es das mercadorias, a que se refere o inciso I do par\'e1grafo ant erior; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a Nota Fiscal prevista neste par\'e1grafo: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out

l0\shad0\f0\fs24\cf0\nosupersub conter\'e1 a seguinte anota\'e7\'e3o, no campo \ '93Informa\'e7 \'f5es Complementares\'94: \'93Emiss\'e3o nos termos do Ajuste SINIEF 10/03\'94; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub ser\'e1 remetida \'e0 entidade assistencial dest inat\'e1ria da mercadoria no prazo de tr\'eas dias; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub ter\'e1 a sua via destinada a exibi\'e7\'e3o ao fisco guardada juntamente com c\'f3pias de todos os documentos fiscais nela discriminados, rel ativos \'e0s aquisi\'e7\'f5es das mercadorias. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 8\'ba }O benef\'edcio previsto n o inciso VI-A fica condicionado \'e0 desonera\'e7\'e3o dos impostos e contribui\ 'e7\'f5es federais. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 8\'ba foi acrescentado ao art. 32 pela Altera\'e7\'e3o n\'ba 64 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (De creto n\'ba 95 13, de 10/08/05, DOE de 11/08/05). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 32, 9o}{\*\bkmkend 32, 9o}{ \b \'a7 9\'ba }A inobserv\'e2ncia das condi\'e7\'f5es previstas nas al\'edneas d o inciso XXXVIII, bem como a n\'e3o convers\'e3o, por qualquer motivo, da suspen s\'e3o do Imposto de Importa\'e7\'e3o e do IPI em isen\'e7\'e3o, acarretar\'e1 a obriga\'e 7\'e3o do recolhimento do imposto acrescido de multa de mora e de juros morat\'f 3rios. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 9\'ba foi acrescentado ao}{\b\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub art. 32 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 77 (}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10.001}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 09/05/06, DOE de 10/05/06), efe itos a partir de 10/05/06. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 32, 10}{\*\bkmkend 32, 10}{ \b \'a7 10. }A frui\'e7\'e3o do benef\'edcio previsto no inciso XL atender\'e1 a o seguinte: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 10 do art. 32 foi dada pela Altera\'e7 \'e3o n\'ba 89 (Decreto n\'ba 10346, de 21/05/07, DOE de 22/05/07), efeitos a pa rtir de 01/05/ 07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no

supersub Reda\'e7\'e3o anterior dada ao}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub \'a7 10 tendo sido acrescentado ao art. 32 pel a Altera\'e7 \'e3o n\'ba 80 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decreto n\'ba 10072}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub , de 15/08/06, DOE de 16/08/06), efeitos de 31/07/06 a 30 /04/07:\line } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1 0. A frui\'e7\'e3o do benef\'edcio previsto no inciso XL fica condicionada ao se guinte:\line I - a comprova\'e7\'e3o de aus\'eancia de similar produzido no pa\' eds dever\'e1 ser efetuada por meio de laudo emitido por entidade representativa do setor prod utivo de m\'e1quinas, aparelhos, equipamentos, com abrang\'eancia em todo territ \'f3rio nacional ou por \'f3rg\'e3o federal especializado.\line II - o produto s eja desonerado do Imposto de Importa\'e7\'e3o (II) e das contribui\'e7\'f5es para os Programas de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\' fablico (PIS/PASEP) e da Contribui\'e7\'e3o para o Financiamento da Seguridade S ocial (COFINS) ." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a comprova\'e7\'e3o de aus\'eancia de similar produzid o no pa\'eds d ever\'e1 ser efetuada por meio de laudo emitido por entidade representativa do s etor produtivo de m\'e1quinas, aparelhos, equipamentos, com abrang\'eancia em to do territ\'f3rio nacional ou por \'f3rg\'e3o federal especializado; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub fica condicionada a que o produto seja desonerado do Imposto de Imp orta\'e7\'e3o (II); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub se aplica, tamb\'e9m, na sa\'edda subseq\'fcente; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso III, do \'a7 10 do 32 foi dada pela Altera\'e7\'e3o n\'ba 92 (Decreto n\'ba 10414, de 03/08/07, DOE de 04 e 05/08/07 ), efeitos a p artir de 04/08/07.\line \line Reda\'e7\'e3o anterior dada ao}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso III, do \'a7 10 do art. 32 pela Altera\'e7\'e3o n\'ba 80 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 10072}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub , de 15/08/06, DOE de 16/08/06), efeitos de 31 /07/06 a 03/08/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub "III - se aplica, tamb\'e9m, na sa\'edda interestadual subseq\'fcent e;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub dispensa o recolhimento do ICMS relativo ao diferenci al de al\'edqu otas na hip\'f3tese de aquisi\'e7\'e3o amparada com o benef\'edcio previsto no i nciso anterior. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub aplica-se \'e0 importa\'e7\'e3o de componentes, partes e pe\'e7as, s em similar produzido no Pa\'eds, destinadas a estabelecimento industrial, exclus ivamente para emprego na fabrica\'e7\'e3o de locomotivas novas com pot\'eancia m \'e1xima superior a 3.000 (tr\'eas) mil HP (Conv. ICMS 145/07). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso V foi acrescentado ao \'a7 10 do art. 32 pela Altera\'e7\'e 3o n\'ba 99 (Decreto n\'ba 10840, de 18/01/08, DOE de 19 e 20/01/08), efeitos a partir de 18/0 1/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 11. }O disposto na al\'ednea \'9 3c\'94 do inciso XLIV do {\i caput }aplica-se tamb\'e9m na hip\'f3tese de o prod uto resultante da industrializa\'e7\'e3o destinar-se ao uso e consumo ou ao ativ o imobilizado do fabricante de aeronaves. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 11 foi acrescentado ao art. 32 pela Altera\'e7\'e3o n\'ba 92} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decre to n\'ba 10414 , de 03/08/07, DOE de 04 e 05/08/07), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 31/07/07. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 32, 12}{\*\bkmkend 32, 12}{ \b \'a7 12.} A frui\'e7\'e3o do benef\'edcio previsto no inciso XLVIII atender\' e1 ao seguinte: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 12 foi acrescentado art. 32 pela Altera\'e7\'e3o n\'ba 99 (De creto n\'ba 10840, de 18/01/08, DOE de 19 e 20/01/08), efeitos a partir de 04/01 /08}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub somente se aplica: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub \'e0 opera\'e7\'e3o que esteja contemplada com a desonera\'e7 \'e3o das contribui\'e7\'f5es para o Programa de Integra\'e7\'e3o Social e de Fo rma\'e7\'e3o do Patrim\'f4nio do Servidor P\'fablico \'96 PIS/PASEP - e da Contr ibui\'e7\'e3o para o Financiamento da Seguridade Social \'96 COFINS; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub \'e0 aquisi\'e7\'e3o realizada por meio de Preg\ 'e3o ou outros processos licitat\'f3rios, realizados pelo Fundo Nacional de Desenvolvimento da Educa\'e7\'e3o \'96 FNDE; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha

d0\f0\fs24\cf0\nosupersub na hip\'f3tese da importa\'e7\'e3o dos produtos relac ionados na al \'ednea \'93b\'94 do inciso XLVIII, dever\'e1 ocorrer tamb\'e9m a desonera\'e7\' e3o do Imposto de Importa\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o valor correspondente \'e0 desonera\'e7\'e3o dos tr ibutos referid os no inciso XLVIII e neste par\'e1grafo dever\'e3o ser deduzidos do pre\'e7o do s respectivos produtos, mediante indica\'e7\'e3o expressa no documento fiscal re lativo \'e0 opera\'e7\'e3o. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 32-A}{\*\bkmkend 32-A}{\b Art. 32 -A.}{\b0 At\'e9 31/12/12 ficam isentas do ICMS as opera\'e7\'f5es que destinem aos contribuintes abrangidos pelo Projeto Integrado de Explora\'e7\'e3o Agropecu \'e1ria e Agro industrial do Estado de Roraima}{\b0\cf0 , por meio das cooperativas operacional izadoras do projeto, os p}{\b0 rodutos arrolados no Conv\'eanio ICMS 100/97, de 4 de novembro de 1997, e m\'e1quinas e equipamentos para o uso exclusivo na agri cultura e na p ecu\'e1ria, desde que haja (Conv. ICMS 62/03): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o da parte inicial do }{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 32-A foi modificada pelas Altera\'e7\'f5es n\'ba s 94, 96, 99, 102, 105, 112, 122, 130 e 132 (Decretos n\'bas 10543/07, 10654/07 , 10840/08, 11 089/08, 11167/08, 11396/08, 11656/09, 11923/10 e 11982/10), respectivamente, par a prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line Reda\'e7 \'e3o anterior dada \'e0}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub parte inicial do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub do art. 32-A pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 93 (}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10459, de 18/09/07. DO E de 19/09/07} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 32-A. De 29/07/03 at\'e9 30/09/07, ficam isentas do ICMS as opera\'e7\'f5es que destinem aos contribuintes abrangidos pelo Projeto Integrado de Explora\'e7\'e3o Agropecu\'e1 ria e Agroindustrial do Estado de Roraima, por meio da Cooperativa de Produ\'e7\ 'e3o Agropecu\'e1ria do Extremo Norte Brasileiro, os produtos arrolados no Conv\ 'eanio ICMS 10 0/97, de 4 de novembro de 1997, e m\'e1quinas e equipamentos para o uso exclusi vo na agricultura e na pecu\'e1ria, desde que haja (Conv. ICMS 62/03):"\line \li ne }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A r eda\'e7\'e3o d a parte inicial do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub art.

32-A foi modificada pela Altera\'e7\'e3o n\'ba 92 (Decreto n\'ba 10414/07) para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line Reda\'e7\' e3o anterior dada \'e0}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub parte inicial do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub do art. 32-A pela Altera\'e7\'e3o n\'ba 89 (Decreto n\'ba 10346, de 21/05/07, DOE de 22/05/07), efeitos de 01/05/07 a 03/08/07:\line }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 32-A. De 29/07/ 03 at\'e9 31/0 7/07, nas opera\'e7\'f5es que destinem aos contribuintes abrangidos pelo Projeto Integrado de Explora\'e7\'e3o Agropecu\'e1ria e Agroindustrial do Estado de Ror aima, por meio da Cooperativa de Produ\'e7\'e3o Agropecu\'e1ria do Extremo Norte Brasileiro, o s produtos arrolados no Conv\'eanio ICMS 100/97, de 4 de novembro de 1997, e m\ 'e1quinas e equipamentos para o uso exclusivo na agricultura e na pecu\'e1ria, d esde que haja (Conv. ICMS 62/03):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 32-A pela Alt era\'e7\'e3o n\'ba 86 (Decreto n\'ba 10248, de 13/02/07, DOE de 14/02/07), efeit os de 14/02/07 a 30/04/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub "Art. 32-A. De 29/07/03 at\'e9 30/04/07, nas opera\'e7 \'f5es que des tinem aos contribuintes abrangidos pelo Projeto Integrado de Explora\'e7\'e3o Ag ropecu\'e1ria e Agroindustrial do Estado de Roraima, por meio da Cooperativa de Produ\'e7\'e3o Agropecu\'e1ria do Extremo Norte Brasileiro, os produtos arrolado s no Conv\'ean io ICMS 100/97, de 4 de novembro de 1997, e m\'e1quinas e equipamentos para o u so exclusivo na agricultura e na pecu\'e1ria, desde que haja (Conv. ICMS 62/03): "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Obs: Fi ca revigorado at\'e9 31/03/07 o disposto neste inciso, ficando convalidados os p rocedimentos adotados referentes a este mesmo dispositivo entre o per\'edodo de 01/01/07 a 06/02/07, por for\'e7a da Altera\'e7\'e3o n\'ba 85 (Decreto n\'ba 102 24, de 05/02/0 7, DOE de 06/02/07).\line \line Reda\'e7\'e3o anterior dada \'e0 parte inicial d o c}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub aput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 32-A pela Al tera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/05}{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 18/05/05 a 13/ 02/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub "Art. 32-A. }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub De 29/07/03 at\'e9 31/03/07, nas opera\'e7\'f5es que destinem aos contribuintes ab rangidos pelo Projeto Integrado de Explora\'e7\'e3o Agropecu\'e1ria e Agroindust rial do Estado de Roraima, por meio da Cooperativa de Produ\'e7\'e3o Agropecu\'e 1ria do Extrem o Norte Brasileiro, os produtos arrolados no Conv\'eanio ICMS 100/97, de 4 de no vembro de 1997, e m\'e1quinas e equipamentos para o uso exclusivo na agricultur a e na pecu\'e1ria, desde que haja (Conv. ICMS 62/03):"\line \line }{\b\i0\ul0\s trike0\v0

\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub inicial do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do ar t. 32-A, tendo sido acrescentado pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 43 (Decreto n\'ba 8606, de 13/08/03, DOE de 14/08/03):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "Art. 32-A. De 29/07/03 at\'e9 30/04/05, nas opera\'e7\'f5es que d estinem aos contribuintes abrangidos pelo Projeto Integrado de Explora\'e7\'e3o Agropecu\'e1ri a e Agroindustrial do Estado de Roraima, por meio da Cooperativa de Produ\'e7\'e 3o Agropecu\'e1ria do Extremo Norte Brasileiro, os produtos arrolados no Conv\'e anio ICMS 100/97, de 4 de novembro de 1997, e m\'e1quinas e equipamentos para o uso exclusivo na agricultura e na pecu\'e1ria, desde que haja (Conv. ICMS 62/03):" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub redu\'e7\'e3o do pre\'e7o da mercadoria do valor corre spondente ao i mposto dispensado, demonstrando-se expressamente na Nota Fiscal a respectiva ded u\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub efetiva comprova\'e7\'e3o da entrada do produto no es tabelecimento do destinat\'e1rio; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32-A, III}{\*\bkmkend 32-A, III} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III -}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub comuni ca\'e7\'e3o, p or meio eletr\'f4nico, pelo remetente ao fisco do Estado de Roraima e da unidade federada de sua localiza\'e7\'e3o, contendo, no m\'ednimo, as seguintes informa \'e7\'f5es: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub nome ou raz\'e3o social, n\'fameros da inscri\'e 7\'e3o estadua l e no CNPJ e endere\'e7o do remetente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub nome ou raz\'e3o social, n\'fameros da inscri\'e 7\'e3o estadua l, no CNPJ, no Programa de Desenvolvimento Rural do Estado de Roraima e endere\' e7o do destinat\'e1rio; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub n\'famero, s\'e9rie, valor total e data da emiss \'e3o da nota fiscal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub descri\'e7\'e3o, quantidade e valor da mercadori a; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub e)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub n\'fameros da inscri\'e7\'e3o estadual e no CNPJ ou CPF, ender e\'e7o do transportador.

\par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} Os benef\'edcios previsto s neste artigo, no que tange \'e0 pecu\'e1ria, estendem-se \'e0s opera\'e7\'f5es relacionadas com a: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub apicultura; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub avicultura; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub aquicultura; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub cunicultura; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub ranicultura; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub sericultura. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }A comunica\'e7\'e3o previ sta no inciso III dever\'e1 ser efetuada: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub pelo remetente at\'e9 o dia 10 (dez) do m\'eas subseq\' fcente ao da e fetiva sa\'edda do produto; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub pelo contribuinte usu\'e1rio do sistema eletr\'f4nico de processame nto de dados, em separado, de acordo com o Conv\'eanio ICMS 57/95, de 28 de junh o de 1995, sem preju\'edzo das informa\'e7\'f5es a serem prestadas nos termos do mencionado Conv\'eanio ICMS 57/95. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba} A Secretaria da Fazenda d o Estado de Roraima divulgar\'e1, at\'e9 o dia 15 (quinze) do m\'eas subseq\'fce nte ao do recebimento da comunica\'e7\'e3o prevista no inciso III, {\*\bkmkstart S38CL4II}{\* \bkmkend S38CL4II}por meio de declara\'e7\'e3o dispon\'edvel na \'93Internet\'94 , a confirma\'e7\'e3o do ingresso do produto no estabelecimento do destinat\'e1r io. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba }O remetente, quando verifi car que a remessa por ele efetuada ao abrigo da isen\'e7\'e3o n\'e3o consta da l ista divulgada pela Secretaria da Fazenda do Estado de Roraima, nos termos do pa r\'e1grafo ant ecedente, poder\'e1, desde que o imposto n\'e3o tenha sido reclamado mediante la n\'e7amento de of\'edcio, solicitar \'e0 referida Secretaria a instaura\'e7\'e3o de procedimento para o fim de comprovar o ingresso da mercadoria no estabelecim ento do destin at\'e1rio. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 5\'ba }Decorridos 120 (cento e vi nte) dias da data da remessa da mercadorias sem que tenha havido a comprova\'e7\ 'e3o de seu ingresso no estabelecimento do destinat\'e1rio, ser\'e1 o remetente notificado a, no prazo de 60 (sessenta) dias: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub apresentar prova da constata\'e7\'e3o do ingresso do pr oduto no desti

nat\'e1rio; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub comprovar, na falta dos documentos comprobat\'f3rios do ingresso da mercadoria no destinat\'e1rio, o recolhimento do imposto e dos devidos acr\'e9s cimos legais. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 6\'ba }Na hip\'f3tese de o remet ente apresentar os documentos comprobat\'f3rios do ingresso da mercadoria no des tinat\'e1rio, a SEFAZ/BA dever\'e1 encaminh\'e1-los \'e0 Secretaria da Fazenda d o Estado de Ro raima que, no prazo de 30 (trinta) dias de seu recebimento, prestar\'e1 as infor ma\'e7\'f5es relativas \'e0 entrada da mercadoria no estabelecimento do destinat \'e1rio e \'e0 autenticidade dos documentos. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 7\'ba }Verificando-se, a qualquer tempo, que a mercadoria n\'e3o tenha chegado ao destino ou que tenha sido comer cializada pelo destinat\'e1rio, antes de decorridos 5 (cinco) anos de sua remess a, fica o cont ribuinte que tiver dado causa a tais eventos, ainda que situado no Estado de Ror aima, obrigado a recolher ao tesouro deste Estado o imposto relativo \'e0 sa\'ed da no prazo de 15(quinze) dias da data da ocorr\'eancia do fato, atrav\'e9s de D AE, caso se lo calize neste Estado, ou por guia nacional de recolhimentos especiais, caso se lo calize naquele Estado \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 8\'ba} N\'e3o recolhido o imposto no prazo previsto no par\'e1grafo anterior o fisco poder\'e1 exigi-lo de imedia to, com multa e demais acr\'e9scimos legais devidos a partir do vencimento do pr azo em que o t ributo deveria ter sido pago, caso a opera\'e7\'e3o n\'e3o fosse efetuada com o benef\'edcio fiscal. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 9\'ba} Os contribuintes fornecedo res dever\'e3o exigir dos contribuintes participantes do programa referido no {\ i caput} a apresenta\'e7\'e3o de inscri\'e7\'e3o distinta que ser\'e1 concedida pela Secretari a de Estado da Fazenda de Roraima, com vista de facilitar o controle de entrada dos produtos no Estado. \par \pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 32-B}{\*\bkmkend 32-B}{\b Art. 32B.}{ }{\b0 S\'e3o isentas do ICMS as opera\'e7\'f5es internas com tubos e conex \'f5es de PVC \'96 NCM 3917.23.00, 3917.40.90 e 8424.81.29, destinadas a \'f3rg\ 'e3os da Admin istra\'e7\'e3o P\'fablica Estadual Direta e suas Funda\'e7\'f5es e Autarquias, d esde que (Conv. ICMS 26/03): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O art. 32-B foi revigorado pela Altera\'e7\'e3o n\'ba 117 (Decreto n\'ba 11470, de 18/0 3/09, DOE de 19/03/09), efeitos a partir de 19/03/09.\line \line }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O art. 32-B foi revog ado pela Altera\'e7\'e3o n\'ba 80 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub Decreto n\'ba 10072}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub , de 15/08/06, DOE de 16/08/06, efeitos de 16/08/06 a 18/03/09.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub Reda\'e7\'e3o anterior do art. 32-B, tendo sido acrescentado pela Al tera\'e7\'e3o n\'ba 46 (Decreto n\'ba 8665 de 27 e 28/09/03, DOE de 29/09/03), e

renumerado para art. 32-B pela Altera\'e7\'e3o n\'ba 47 (Decreto n\'ba 8666 de 29/09/03, DOE de 30/09/03):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub "Art. 32-B S\'e3o isentas do ICMS as opera\'e7\'f5es internas relat ivas a aquisi\'e7\'e3o de bens, mercadorias ou servi\'e7os por \'f3rg\'e3os da A dministra\'e7 \'e3o P\'fablica Estadual Direta e suas Funda\'e7\'f5es e Autarquias, observadas as condi\'e7\'f5es fixadas em ato conjunto dos secret\'e1rios da Fazenda e da A dministra\'e7\'e3o e desde que: (Conv. ICMS 26/03)\line I - o valor de oferta do produto apres ente desconto no pre\'e7o equivalente ao imposto dispensado e o valor l\'edquido para pagamento, a ser indicado na nota fiscal, corresponda ao de oferta sem imp osto, salvo altera\'e7\'f5es relativas a reajustes de pre\'e7o autorizados pela legisla\'e7 \'e3o pertinente e previstos em contratos;\line II - haja indica\'e7\'e3o, no re spectivo documento fiscal, do valor do desconto;\line III - inexista similar pro duzido no pa\'eds, na hip\'f3tese de qualquer opera\'e7\'e3o com mercadorias imp ortadas do ext erior, conforme atestado fornecido por \'f3rg\'e3o federal competente ou por ent idade representativa do setor produtivo da mercadoria ou do bem com abrang\'eanc ia em todo o territ\'f3rio nacional.". \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o valor do produto apresente desconto no pre\'e7o equi valente ao imp osto dispensado; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub haja indica\'e7\'e3o, no respectivo documento fiscal, do valor do d esconto. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 32-C}{\*\bkmkend 32-C}{\b Art. 32 -C. }{\b0 Ficam isentas do ICMS as sa\'eddas de medidores de vaz\'e3o e condutiv \'edmetros, bem assim de aparelhos para o controle, registro e grava\'e7\'e3o do s quantitativo s medidos, que atendam \'e0s especifica\'e7\'f5es fixadas pela Secretaria da Rec eita Federal, quando adquiridos por estabelecimentos industriais fabricantes dos produtos classificados nas posi\'e7\'f5es 2202 e 2203 da Tabela de Incid\'eanci a do Imposto s obre Produtos Industrializados - TIPI, aprovada pelo Decreto n\'ba 4.542, de 26 de dezembro de 2002. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 32-C foi acrescentado pela Altera\'e7\'e3o n\'ba 80 (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10072}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 15/08/06 , DOE de 16/08/06), efeitos a partir de 14/08/06 (data da ratifica\'e7\'e3o naci onal do Conv. ICMS 69/06). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} O benef\'edcio previsto n este artigo aplica-se tamb\'e9m \'e0s sa\'eddas de equipamentos, partes e pe\'e7 as necess\'e1rias \'e0 instala\'e7\'e3o do sistema de controle de produ\'e7\'e3o de bebidas \'96 Sicobe, que atendam \'e0s especifica\'e7\'f5es fixadas pela Secretaria da R eceita Federal do Brasil, quando adquiridas pelos estabelecimentos industriais e nvasadores de bebidas para atendimento ao disposto no art. 6\'ba da Instru\'e7\' e3o Normativa

RFB n\'ba 869, de 2008. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 1\'ba foi acrescentado ao art. 32-C pela Altera\'e7\'e3o n\'b a 134 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/05/10. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba} A isen\'e7\'e3o prevista neste artigo fica condicionada a que os produtos sejam desonerados das contribui \'e7\'f5es para os Programas de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do P atrim\'f4nio d o Servidor P\'fablico (PIS/PASEP) e da Contribui\'e7\'e3o para o Financiamento d a Seguridade Social (COFINS). \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O par\'e1grafo \'fanico do art. 32-C foi renumerado para \'a7 2\'ba pela }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n \'ba 134 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/05/10. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 32-D}{\*\bkmkend 32-D}{\b Art. 32 -D. }{\b0 At\'e9 31/07/2014 ficam isentas do ICMS as opera\'e7\'f5es com mercado rias e bens destinados \'e0 constru\'e7\'e3o, amplia\'e7\'e3o, reforma ou modern iza\'e7\'e3o d e est\'e1dios a serem utilizados na Copa do Mundo de Futebol de 2014 (Conv. ICMS 108/08). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 32-D foi acrescentado \'e0 Subse\'e7\'e3o XIX, da Se\'e7\'e3o II, do Cap\'edtulo V do T\'edtulo I pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 108 (}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11289, de 30/10/08. D OE de 31/10/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub ), efe itos a partir de 31/10/08. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} A isen\'e7\'e3o do ICMS n a importa\'e7\'e3o do exterior somente se aplica quando o produto importado n\'e 3o possuir similar produzido no pa\'eds. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba} A inexist\'eancia de produ to similar produzido no pa\'eds ser\'e1 atestada por \'f3rg\'e3o federal compete nte ou por entidade representativa do setor produtivo com abrang\'eancia em todo o territ\'f3r io nacional. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba} O benef\'edcio fiscal a qu e se refere este artigo somente se aplica \'e0s opera\'e7\'f5es que, cumulativam ente, estejam contempladas:

\par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub com isen\'e7\'e3o ou tributa\'e7\'e3o com al\'edquota z ero pelo Impos to de Importa\'e7\'e3o ou IPI; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub com desonera\'e7\'e3o das contribui\'e7\'f5es para os Programas de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\'fabl ico (PIS/PASEP) e para a Contribui\'e7\'e3o para o Financiamento da Seguridade S ocial (COFINS). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba }A frui\'e7\'e3o do benef\ 'edcio de que trata este artigo fica condicionada \'e0 comprova\'e7\'e3o do efet ivo emprego das mercadorias e bens nas obras a que se refere o {\i caput} deste artigo; \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 5\'ba} Na hip\'f3tese de revenda de bem adquirido com o benef\'edcio previsto neste artigo, o imposto ser\'e1 dev ido integralmente. \par \pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 32-E}{\*\bkmkend 32-E}{\b Art. 32E}{ .}{\b0 Ficam isentas do ICMS as opera\'e7\'f5es com aparelhos, m\'e1quinas, equipamentos e demais instrumentos e produtos, nacionais ou estrangeiros, inclu sive animais, destinados \'e0 realiza\'e7\'e3o dos Jogos Ol\'edmpicos e Paraol\'edmpicos de 20 16 (Conv. ICMS 133/08). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do art. 32-E foi dada pela Altera\'e7\'e3o n\'ba 113 (Decreto n\'ba 11.411, de 20/01/09, DOE de 21/01/09), efeitos a partir de 21/01/09.\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub do art. 32-E, tendo sido acrescentado pela Altera\'e7\'e3o n\'ba 112 (Decreto n\'ba 11. 396, de 30/12/08, DOE de 31/12/08), efeitos de 31/12/08 a 20/01/09:\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 32-E. F icam isentas d o ICMS as opera\'e7\'f5es com aparelhos, m\'e1quinas, equipamentos e demais inst rumentos e produtos, nacionais ou estrangeiros, inclusive animais, destinados \' e0 realiza\'e7\'e3o dos Jogos Ol\'edmpicos e Paraol\'edmpicos de 2016 ou a event os a eles rela cionados (Conv. ICMS 133/08)." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }O benef\'edcio fiscal pre visto no caput somente se aplica \'e0s opera\'e7\'f5es realizadas pelos seguinte s entes: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub Comit\'ea Organizador dos Jogos Ol\'edmpicos e Paraol\' edmpicos de 20 16; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha

d0\f0\fs24\cf0\nosupersub Comit\'ea Ol\'edmpico Internacional; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub Comit\'ea Paraol\'edmpico Internacional; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub Federa\'e7\'f5es Internacionais Desportivas; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub Comit\'ea Ol\'edmpico Brasileiro; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub Comit\'ea Paraol\'edmpico Brasileiro; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub Comit\'eas Ol\'edmpicos e Paraol\'edmpicos de outras nacionalidade s; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub Entidades Nacionais e Regionais de Administra\'e7\' e3o de Desport o Ol\'edmpico ou Paraol\'edmpico; \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }O disposto de que trata e ste artigo estende-se \'e0s doa\'e7\'f5es realizadas, ao final dos aludidos Jogo s, a qualquer ente relacionado nos incisos do \'a7 1\'ba deste artigo e a \'f3rg \'e3os p\'fabl icos federais, estaduais e municipais. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba }A isen\'e7\'e3o prevista n o caput n\'e3o se aplica a mercadoria ou bem destinado a membros dos entes menci onados no \'a7 1\'ba deste artigo que n\'e3o tenha rela\'e7\'e3o com os Jogos Ol \'edmpicos e P araol\'edmpicos de 2016. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba }O disposto neste artigo n\ 'e3o alcan\'e7a aparelhos, m\'e1quinas, equipamentos e demais instrumentos e pro dutos, nacionais e estrangeiros, destinados ao ativo imobilizado de empresas que exer\'e7am at ividades no pa\'eds ou a obras de constru\'e7\'e3o civil realizadas por empresas privadas, salvo se destinados \'e0s doa\'e7\'f5es previstas no \'a7 2\'ba deste artigo. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 5\'ba }O benef\'edcio fiscal a qu e se refere o caput somente se aplica \'e0s opera\'e7\'f5es que, cumulativamente , estejam contempladas: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub com isen\'e7\'e3o ou tributa\'e7\'e3o com al\'edquota z ero pelo Impos to de Importa\'e7\'e3o ou IPI; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub com desonera\'e7\'e3o das contribui\'e7\'f5es para os Programas de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\'fabl ico (PIS/PASEP) e para a Contribui\'e7\'e3o para o Financiamento da Seguridade S ocial (COFINS). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 6\'ba} A isen\'e7\'e3o prevista no caput fica condicionada \'e0 nomea\'e7\'e3o da cidade do Rio de Janeiro como sede dos Jogos Ol\'edmpicos e Paraol\'edmpicos de 2016, sendo aplicada a partir da nomea\'e7 \'e3o.

\par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 7\'ba} Na hip\'f3tese de revenda de bem adquirido com o benef\'edcio previsto neste artigo, ser\'e1 devido o impo sto integralmente. \par \pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 32-F}{\*\bkmkend 32-F}{\b Art. 32F. }{ Ficam isentas do ICMS as opera\'e7\'f5es e presta\'e7\'f5es na aquisi\'e7\ 'e3o de equipamentos de seguran\'e7a eletr\'f4nica realizadas atrav\'e9s do Depa rtamento Penit enci\'e1rio Nacional \'96 CNPJ 00.394.494/0008-02 e de distribui\'e7\'e3o \'e0s diversas Unidades Prisionais Brasileiras}{\cf6 }{\cf0 (Conv. ICMS 43/10). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O art. 32-F foi acrescentado pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 134 (}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub ), efeitos a partir de 01/05/10. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico.} A isen\'e7\'e 3o prevista neste artigo somente se aplica \'e0s opera\'e7\'f5es e presta\'e7\'f 5es que, cumulativamente, estejam desoneradas: \par \pard \s14 \qj\sa180\fi1054 {\b I -} do Imposto de Importa\'e7\'e3o (II) ou do Imposto sobre Produtos Industrializados (IPI); \par \pard \s14 \qj\sa180\fi1054 {\b II -} das contribui\'e7\'f5es para os Progr amas de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\'fablico (PIS/PASEP) e para o Financiamento da Seguridade Social (COFINS). \par \pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 32-G}{\*\bkmkend 32-G}{\b Art. 32G.}{ S\'e3o isentas do ICMS as opera\'e7\'f5es internas com os seguintes equipa mentos e instrumentos destinados a convers\'e3o de ve\'edculos automotores para operar com g \'e1s natural veicular: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O art. 32-G foi acrescentado pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 134 (}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub ), efeitos a partir de 01/05/10. \par }\pard \trowd\trqc\trrh330 \clbrdrl\brdrs\brdrw20\brsp0\brdrcf0\clbrdrr\brd rs\brdrw20\brsp0\brdrcf0\clbrdrt\brdrs\brdrw20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw 20\brsp0\brdrcf0\cellx10395\pard\intbl \qc\sl0\slmult1\sb0\sa0 \li0\ri0\fi0 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosup ersub RELA\'c7\'c3O DE COMPONENTES GNV}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub \cell } \row \pard \trowd\trqc\trrh270 \clbrdrl\brdrs\brdrw20\brsp0\brdrcf0\cellx7830\clbrdrl\brdrs \brdrw20\brsp0\brdrcf0\clbrdrr\brdrs\brdrw20\brsp0\brdrcf0\cellx10350\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub DESCRI\'c7\'c3O DO PRODUT

O\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 NCM/SH}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell } \row \trowd\trqc\trrh270 \clbrdrl\brdrs\brdrw20\brsp0\brdrcf0\clbrdrr\brdrs\brdr w20\brsp0\brdrcf0\clbrdrt\brdrs\brdrw20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw20\brsp 0\brdrcf0\cellx7830\clbrdrr\brdrs\brdrw20\brsp0\brdrcf0\clbrdrt\brdrs\brdrw20\br sp0\brdrcf0 \clbrdrb\brdrs\brdrw20\brsp0\brdrcf0\cellx10350\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub CILINDRO GNV\ cell \qr\sl0\slmult1\sb0\sa0\li0\ri0\fi0 73110000\cell } \row \trowd\trqc\trrh270 \clbrdrl\brdrs\brdrw20\brsp0\brdrcf0\clbrdrr\brdrs\brdr w20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw20\brsp0\brdrcf0\cellx7830\clbrdrr\brdrs\br drw20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw20\brsp0\brdrcf0\cellx10350\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub REDUTOR DE PRESS\'c3O\cell \qr\sl0\slmult1\sb0\sa0\li0\ri0\fi0 84811000\cell } \row \trowd\trqc\trrh270 \clbrdrl\brdrs\brdrw20\brsp0\brdrcf0\clbrdrr\brdrs\brdr w20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw20\brsp0\brdrcf0\cellx7830\clbrdrr\brdrs\br drw20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw20\brsp0\brdrcf0\cellx10350\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub VALVULA DE CILINDRO\cell \qr\sl0\slmult1\sb0\sa0\l i0\ri0\fi0 84818095\cell } \row \trowd\trqc\trrh270 \clbrdrl\brdrs\brdrw20\brsp0\brdrcf0\clbrdrr\brdrs\brdr w20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw20\brsp0\brdrcf0\cellx7830\clbrdrr\brdrs\br drw20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw20\brsp0\brdrcf0\cellx10350\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub VALVULA DE ABASTECIMENTO\cell \qr\sl0\slmult1\sb0\ sa0\li0\ri0\fi0 84818095\cell } \row \trowd\trqc\trrh270 \clbrdrl\brdrs\brdrw20\brsp0\brdrcf0\clbrdrr\brdrs\brdr w20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw20\brsp0\brdrcf0\cellx7830\clbrdrr\brdrs\br drw20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw20\brsp0\brdrcf0\cellx10350\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub INDICADOR DE N\'cdVEL (MAN\' d4METRO)\cell \qr\sl0\slmult1\sb0\sa0\li0\ri0\fi0 90262010\cell } \row \trowd\trqc\trrh270 \clbrdrl\brdrs\brdrw20\brsp0\brdrcf0\clbrdrr\brdrs\brdr w20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw20\brsp0\brdrcf0\cellx7830\clbrdrr\brdrs\br drw20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw20\brsp0\brdrcf0\cellx10350\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub VARIADOR DE AVANCO\cell \qr\sl0\slmult1\sb0\sa0\li0\ri0\fi0 90328924\cell } \row \trowd\trqc\trrh270 \clbrdrl\brdrs\brdrw20\brsp0\brdrcf0\clbrdrr\brdrs\brdr w20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw20\brsp0\brdrcf0\cellx7830\clbrdrr\brdrs\br drw20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw20\brsp0\brdrcf0\cellx10350\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub EMULADOR DE BICO INJETORES\cell \qr\sl0\slmult1\sb 0\sa0\li0\ri0\fi0 9 0328925\cell } \row \trowd\trqc\trrh270 \clbrdrl\brdrs\brdrw20\brsp0\brdrcf0\clbrdrr\brdrs\brdr w20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw20\brsp0\brdrcf0\cellx7830\clbrdrr\brdrs\br drw20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw20\brsp0\brdrcf0\cellx10350\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub M\'d3DULO GERENCIADOR\cell \qr\sl0\slmult1\sb0\sa0 \li0\ri0\fi0 90328929\cell } \row \trowd\trqc\trrh270 \clbrdrl\brdrs\brdrw20\brsp0\brdrcf0\clbrdrr\brdrs\brdr w20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw20\brsp0\brdrcf0\cellx7830\clbrdrr\brdrs\br drw20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw20\brsp0\brdrcf0\cellx10350\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub CHAVE COMUTADORA MICRO\cell \qr\sl0\slmult1\sb0\sa0\li0\ri0\fi0 90328929\cell }

\row \trowd\trqc\trrh270 \clbrdrl\brdrs\brdrw20\brsp0\brdrcf0\clbrdrr\brdrs\brdr w20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw20\brsp0\brdrcf0\cellx7830\clbrdrr\brdrs\br drw20\brsp0\brdrcf0\clbrdrb\brdrs\brdrw20\brsp0\brdrcf0\cellx10350\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub V \'c1LVULA COM MOTOR DE PASSO\cell \qr\sl0\slmult1\sb0\sa0\li0\ri0\fi0 90328929}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \cell } \row \pard \par \pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 32-H}{\*\bkmkend 32-H}{\b Art. 32H.}{ Ficam isentas do ICMS as sa\'eddas de pneus usados, mesmo que recuperados de abandono, que tenham como objetivo sua reciclagem, tratamento ou disposi\'e7\ 'e3o final amb ientalmente adequada, sendo que para frui\'e7\'e3o do benef\'edcio os contribuin tes }{\cf0 dever\'e3o (Conv. ICMS 33/10): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O art. 32-H foi acrescentado pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 134 (}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub ), efeitos a partir de 01/05/10. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub emitir, diariamente, documento fiscal para documentar o recebimento de pneus usados, quando o remetente n\'e3o for contribuinte obrigado \'e0 emiss\ 'e3o de documento fiscal, consignando no campo \'93INFORMA\'c7\'d5ES COMPLEMENTA RES\'94 a seguinte express\'e3o: \'93Produtos usados isentos do ICMS, coletados de consumidore s finais - Conv\'eanio ICMS 33/10\'94; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub emitir documento fiscal para documentar a sa\'edda do s produtos col etados, consignando no campo \'93INFORMA\'c7\'d5ES COMPLEMENTARES\'94 a seguinte express\'e3o: \'93Produtos usados isentos do ICMS nos termos do Conv\'eanio ICM S 33/10\'94. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico.} O benef\'edci o previsto neste artigo n\'e3o se aplica quando a sa\'edda for destinada \'e0 re moldagem, recapeamento, recauchutagem ou processo similar. \par \pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 32-I}{\*\bkmkend 32-I}{\b Art. 32I.}{ Ficam isentas do ICMS, at\'e9 31/12/2012, as remessas destinadas ao Estado de Alagoas, em doa\'e7\'e3o, de 350 (trezentos e cinq\'fcenta) cisternas, class ificadas no c \'f3digo 3925.10.00 da NCM, desde que o destinat\'e1rio em rela\'e7\'e3o a essas mercadorias (Conv. ICMS 39/10): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do art. 32-I foi dada pela Altera\'e7\'e3o n\'ba 13

9 (}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 124 44, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/10.\line \line }{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 3 2-I, tendo sido acrescentado pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub Altera\'e7\'e3o n\'ba 134 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub ), e feitos de 01/05/10 a 26/10/10:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "Art. 32-I. Ficam isentas do ICMS, at\'e9 31/12/20 10, as remessas destinadas ao Estado de Alagoas, em doa\'e7\'e3o, de 350 (trezen tos e cinq\'fc enta) cisternas, classificadas no c\'f3digo 3925.10.00 da NCM, desde que o desti nat\'e1rio em rela\'e7\'e3o a essas mercadorias (Conv. ICMS 39/10):" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub firme termo de compromisso com a Secretaria Coordenado ra do Desenvol vimento Econ\'f4mico \'96 SEADES, do Estado de Alagoas, de participa\'e7\'e3o, c omo doador, em programa social promovido por aquela secretaria ou entidades por ela autorizadas; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub repasse, a t\'edtulo de doa\'e7\'e3o, para a SEADES o u para entidad es ou benefici\'e1rios por ela autorizados. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 32-J}{\*\bkmkend 32-J}{\b Art. 32 -J.}{ Ficam isentas do ICMS as opera\'e7\'f5es internas com mercadorias e bens destinados \'e0 constru\'e7\'e3o, amplia\'e7\'e3o, reforma ou moderniza\'e7\'e3o de est\'e1dio a ser utilizado na Copa do Mundo de Futebol de 2014. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O art. 32-J foi acrescentado pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 135 (}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12156, de 28/05/10. DOE de 29 e 30/05/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub ), e feitos a partir de 01/06/10. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 32-J, 1o}{\*\bkmkend 32-J, 1o}{\b \'a7 1\'ba} A isen\'e7\'e3o do ICMS prevista no {\i caput }tamb\'e9m se a plica na importa\'e7\'e3o do exterior desde que o produto importado n\'e3o possu a similar produzido no pa\'eds. \par \pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 32-J, 2o}{\*\bkmkend 32-J, 2 o}{\b \'a7 2\'ba} A inexist\'eancia de produto similar produzido no pa\'eds ser\ 'e1 atestada por \'f3rg\'e3o federal competente ou por entidade representativa d o setor pr odutivo com abrang\'eancia em todo o territ\'f3rio nacional. \par \pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 32-J, 3o}{\*\bkmkend 32-J, 3

o}{\b \'a7 3\'ba} O benef\'edcio previsto neste artigo fica condicionado a que o destinat\'e1rio esteja credenciado pelo Diretor da DAT-METRO. \par \pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 32-K}{\*\bkmkend 32-K}{\b Art. 32K. }{ At\'e9 2012, ficam isentas do ICMS as sa\'eddas do sandu\'edche "Big Mac" realizadas pelos integrantes da Rede MC Donald\'92s (lojas pr\'f3prias e franque adas) que part iciparem do evento "McDia Feliz", observando-se as seguintes condi\'e7\'f5es (Co nv. ICMS 106/10): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 32-K foi acrescentado pela Altera\'e7\'e3o n\'ba 138 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12313, de 13/ 08/10, DOE de 14 e 15/08/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub ), efeitos a partir de 14/08/10. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32-K, I}{\*\bkmkend 32-K, I}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub doa\'e7\'e3o do total da r eceita l\'edquida proveniente das vendas do referido sandu\'edche, ap\'f3s dedu\ 'e7\'e3o de outros tributos, a entidades de assist\'eancia social, sem fins lucr ativos, que atendam crian\'e7as e adolescentes com c\'e2ncer no Brasil e que est ejam cadastrad as no Instituto Ronald McDonald; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 32-K, II}{\*\bkmkend 32-K, II}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os contri buintes partic ipantes do evento dever\'e3o declarar na escritura\'e7\'e3o fiscal a quantidade e o valor total das vendas realizadas de sandu\'edches \'93Big Mac\'94 no dia do evento \'93McDia Feliz\'94, assim como o montante do ICMS cujo d\'e9bito ser\'e 1 estornado, f azendo constar refer\'eancia ao Conv\'eanio ICMS 106/10. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 32-K, par. nico}{\*\bkmkend 32-K, par. nico}{\b Par\'e1grafo \'fanico.} O benef\'edcio da isen\'e7\'e3o de qu e trata este artigo aplica-se relativamente \'e0s vendas do sandu\'edche \'93Big Mac\'94 o corridas durante um dia do m\'eas de agosto de cada ano, dia do evento \'93McDia Feliz\'94. \par \pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 32-L}{\*\bkmkend 32-L}{\b Art. 32L.}{ At\'e9 31/07/14, ficam isentas do ICMS as opera\'e7\'f5es com mercadorias e bens destinados \'e0 constru\'e7\'e3o, amplia\'e7\'e3o, reforma ou moderniza\' e7\'e3o dos Ce ntros de Treinamentos de Sele\'e7\'f5es (CTS) reconhecidos pela FIFA, que ser\'e 3o utilizados na Copa do Mundo de Futebol FIFA 2014, desde que fique comprovado o efetivo emprego dos bens nas referidas obras (Conv. ICMS 72/11). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub O art. 32-L foi acrescentado pela Altera\'e7\'e3o n\'ba 147 (Decre to n\'ba 13165, de 11/08/11, DOE de 12/08/11), efeitos a partir de 12/08/11. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O III\line Da Redu\'e7\'e3o da Base de C \'e1lculo, Do Cr\'e9dito Presumido, Da Manuten\'e7\'e3o do Cr\'e9dito,\line do D iferimento e dos Demais Benef\'edcios Fiscais \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\

brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A denomina\'e7\'e3o atual da Se\'e7\'e3o III foi dada pela Altera\'e7\'e3 o n\'ba 5 (}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub , DOE de 04/03/98), para acrescenta a express\'e3o "e dos Demai s Benef\'edcio s Fiscais". \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 33}{\*\bkmkend 33}{\b Art. 33. }{ \b0 No tocante aos demais benef\'edcios fiscais, observar-se-\'e3o as disposi\'e 7\'f5es regulamentares pertinentes, e especialmente: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do art. 33 foi dada pela Altera\'e7\'e3o n\'ba 5 (} {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 724 4, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ), aperfei\'e7oando a reda\'e7\'e3o}{\b\i\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 33, I}{\*\bkmkend 33, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub redu\'e7\'e3o da base de c\'e1 lculo:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art s. 75 a 87}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub ; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 33, II}{\*\bkmkend 33, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub cr\'e9dito pr esumido: }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 96}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 33, III}{\*\bkmkend 33, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub manuten\'e 7\'e3o do cr \'e9dito: arts. 103 a 106 (hip\'f3teses de manuten\'e7\'e3o); arts. 108-A a 110 (formas de utiliza\'e7\'e3o dos cr\'e9ditos acumulados); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso III do art. 33 foi dada pela Altera\ 'e7\'e3o n\'ba 105 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 09/08/08.\line \line }{\b\i0

\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 08/08/08:\line }{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub III - manuten\'e7\'e3o do cr\'e9dito: }{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub arts. 103 a 106}{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (hip\'f3teses de manuten\'e7 \'e3o); }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b arts. 107 a 110}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub (formas de utiliza\'e7\'e3o dos cr\'e9ditos acumulados);}{\b0\i\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 33, IV}{\*\bkmkend 33, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub diferimento: }{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub arts. 342 a 351}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 33, V}{\*\bkmkend 33, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub abatimento do va lor do imposto a recolher \'e0 empresa que apoiar financeiramente projetos culturais aprovados pela Secretaria da Cultura e Turismo, nos termos do Decreto n\'ba 6.152, de 2 d e janeiro de 1997 (Lei n\'ba 7.015/96 - FazCultura). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso V foi acrescentado ao art. 33 pela Altera\'e7\'e3o n\'ba 5 (}{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 724 4, de 03/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub , DOE de 04/03/98). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 33, Pargrafo nico}{\*\bkmkend 33, Pargrafo nico}{\b Par\'e1grafo \'fanico.}{\b0 Al\'e9m dos benef\'edcios fisc ais mencionados neste artigo, cumpre observar, ainda, as hip\'f3teses de: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 33, Pargrafo nico, I}{\*\bkmkend 3 3, Pargrafo nico, I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub n\'e3o-incid\'eancia: }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub arts. 6\'ba a 9\'ba}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs24\cf5\nosupersub ; }{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f0\fs24\cf0\nosupersub arts. 581 a 583}{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 33, Pargrafo nico, II}{\*\bkmkend 33, Pargrafo nico, II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0 \nosupersub suspens\'e3o da incid\'eancia:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f0\fs24\cf5\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub art. 341}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f0\fs24\cf0\nosupersub . \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 34}{\*\bkmkend 34}{\b Art. 34. }{ \b0 O contribuinte far\'e1 jus a todo e qualquer incentivo, est\'edmulo, favor o

u benef\'edcio fiscal que venha a ser concedido mediante conv\'eanio celebrado e ratificado na forma prevista em lei complementar. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 35}{\*\bkmkend 35}{\b Art. 35. }{ \b0 O benef\'edcio fiscal previsto em conv\'eanio celebrado e ratificado na form a prevista em lei complementar tem aplica\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 35, I}{\*\bkmkend 35, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub tratando-se de c onv\'eanio imp ositivo: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 35, I, a}{\*\bkmkend 35, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a pa rtir da data p revista no pr\'f3prio conv\'eanio, quando for o caso, geralmente a data da publi ca\'e7\'e3o de sua ratifica\'e7\'e3o nacional no Di\'e1rio Oficial da Uni\'e3o, embora possa o conv\'eanio atribuir ao benef\'edcio efeitos retroativos, ou dete rminar que sua aplica\'e7\'e3o se d\'ea a partir de data futura, por ele fixada; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 35, I, b}{\*\bkmkend 35, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no t rig\'e9simo di a ap\'f3s a publica\'e7\'e3o da ratifica\'e7\'e3o nacional do conv\'eanio, se es te for omisso quanto \'e0 data de sua vig\'eancia; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 35, II}{\*\bkmkend 35, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub tratando-se d e conv\'eanio autorizativo, a partir da vig\'eancia do ato jur\'eddico pelo qual vier a ser in troduzido na legisla\'e7\'e3o interna pela unidade Federada autorizada pelo conv \'eanio a instituir o benef\'edcio. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 35, pargrafo nico}{\*\bkmkend 35, pargrafo nico}{\b Par\'e1grafo \'fanico.} No caso de conv\'eanio destinado a prorrogar o prazo de vig\'eancia de benef\'edcio fiscal j\'e1 concedido, uma vez publi cada a sua ratifica\'e7\'e3o no Di\'e1rio Oficial da Uni\'e3o, sua aplica\'e7\'e 3o ser\'e1 autom\'e1tica, mesmo em se tratando de benef\'edcio fiscal contemplad o em conv\'eanio autorizativo. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico foi acrescentado ao art. 35 pela Altera\'e7\ 'e3o n\'ba 7 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Decret o n\'ba 7365, de 01/07/98, DOE de 02/07/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 35-A}{\*\bkmkend 35-A}{\b Art. 35 -A.}{ }{\b0 A frui\'e7\'e3o do benef\'edcio de redu\'e7\'e3o de base de c\'e1lc ulo fica condicionada: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 35-A foi dada pela Altera\'e7\'e3o n\' ba 59 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub

Decreto n\'ba 9209}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 04/11/04, DOE de 05/11/04).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao art. 35-A, t endo sido acre scentado}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pel a Altera\'e7\'e3o n\'ba 57 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub Decreto n\'ba 9152, de 28/07/04, DOE de 29/07/04}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos at\'e9 04/11/04 :\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 35-A. A frui\'e7\ 'e3o do benef\'edcio de redu\'e7\'e3o de base de c\'e1lculo fica condicionada a que se proceda ao estorno proporcional dos cr\'e9ditos fiscais decorrentes da en trada da merca doria e dos servi\'e7os tomados cuja sa\'edda ou presta\'e7\'e3o subseq\'fcente seja beneficiada (Conv. ICMS 53/04), observado, ainda, o limite de carga tribut\ 'e1ria quando estabelecido." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub a n\'e3o-apropria\'e7\'e3o proporcional dos cr\'e9dito s fiscais rela tivos a mercadoria entrada no estabelecimento de contribuinte ou a presta\'e7\'e 3o de servi\'e7os a ele feita para: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub comercializa\'e7\'e3o ou presta\'e7\'e3o de serv i\'e7o, quando a sa\'edda ou presta\'e7\'e3o subsequente for beneficiada com a redu\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub integra\'e7\'e3o ou consumo em processo de indus trializa\'e7 \'e3o ou produ\'e7\'e3o rural, quando a sa\'edda do produto resultante for benef iciada com a redu\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub ao estorno proporcional dos cr\'e9ditos referidos no inciso anterio r, se por ocasi\'e3o da entrada da mercadoria ou da utiliza\'e7\'e3o do servi\'e 7o for imprevis\'edvel que a sa\'edda ou a presta\'e7\'e3o subseq\'fcente se dar \'e1 ao abrigo da redu\'e7\'e3o de base de c\'e1lculo. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico.} {\b0 Para efe ito deste artigo, dever\'e1 ser observado, quando estabelecido, o limite de carg a tribut\'e1ria e as disposi\'e7\'f5es expressas de manuten\'e7\'e3o de cr\'e9di to. \par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO VI\line DO SUJEITO PASSIVO \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O I\line Dos Contribuintes \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 36}{\*\bkmkend 36}{\b Art. 36. }{ \b0 Contribuinte do ICMS \'e9 qualquer pessoa f\'edsica ou jur\'eddica que reali ze, com habitualidade ou em volume que caracterize intuito comercial, opera\'e7\ 'f5es de circu la\'e7\'e3o de mercadoria ou presta\'e7\'f5es de servi\'e7os de transporte inter estadual e intermunicipal e de comunica\'e7\'e3o, ainda que as opera\'e7\'f5es e as presta\'e7\'f5es se iniciem no exterior. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 36, 1o}{\*\bkmkend 36, 1o}{ \b \'a7 1\'ba} \'c9 tamb\'e9m contribuinte a pessoa f\'edsica ou jur\'eddica que , mesmo sem habitualidade ou intuito comercial:

\par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial, do \'a7 1\'ba do art. 36 foi dada pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/ 12/02).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 30/12/02:\line }{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba \'c9 tamb\'e9m contribuinte a pessoa f\'edsica ou jur\'eddica que, mesmo sem habitualidade:}{\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 36, 1o, I}{\*\bkmkend 36, 1o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I -}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub importe mercadoria ou bem do exterior, qualquer que seja a sua finalidade; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I, do \'a7 1\'ba do art. 36 foi dada pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02 ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o origin\'e1ria, efeitos at\'e9 30/12/02:\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I -}{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub importe mercadoria ou bem do exterior, ainda que os des tine ao seu uso ou consumo ou ao ativo permanente do seu estabelecimento;}{\b0\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 36, 1o, II}{\*\bkmkend 36, 1o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub seja destinat \'e1ria de servi\'e7o prestado no exterior ou cuja presta\'e7\'e3o se tenha inic iado no exterior; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 36, 1o, III}{\*\bkmkend 36, 1o, III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ad quira ou a rremate em licita\'e7\'e3o mercadoria ou bem apreendidos ou abandonados; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 36, 1o, IV}{\*\bkmkend 36, 1o, I V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub adqui ra de outr a unidade da Federa\'e7\'e3o lubrificantes e combust\'edveis l\'edquidos ou gaso sos derivados de petr\'f3leo e energia el\'e9trica, quando n\'e3o destinados a c omercializa\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e3o ou e xtra\'e7\'e3o }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub (LC 8 7/96 e 102/00)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\no supersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub (Lei n \'ba 7710/00)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs26\cf0\nos

upersub . \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso IV do art. 36 foi dada pela Altera\' e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub De creto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/01.\li ne \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Reda\'e7 \'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub "{\*\bkmkstart 36, 1o, IV}{\*\bkmkend 36, 1o, IV}}{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub IV - adquira de outra unid ade da Federa\'e7\'e3o energia el\'e9trica e petr\'f3leo, bem como lubrificantes e combust\'edveis l\'edquidos ou gasosos derivados de petr\'f3leo, quando n\'e3 o destinados a comercializa\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e3o, ge ra\'e7\'e3o ou extra\'e7\'e3o.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub ". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 36, 2o}{\*\bkmkend 36, 2o}{ \b \'a7 2\'ba}{\b0 Incluem-se entre os contribuintes: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 36, 2o, I}{\*\bkmkend 36, 2o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o indust rial, o co merciante, o produtor rural, o gerador de energia e o extrator de subst\'e2ncias vegetais, animais, minerais ou f\'f3sseis; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 36, 2o, II}{\*\bkmkend 36, 2o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o pre stador de servi\'e7os de transporte interestadual ou intermunicipal, inclusive tratando-se de empresa concession\'e1ria ou permission\'e1ria de servi\'e7o p\'fablico de t ransporte; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 36, 2o, III}{\*\bkmkend 36, 2o, III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o prestador de servi\'e7os de comunica\'e7\'e3o, inclusive tratando-se de concession\'e1rio ou permission\'e1rio de servi\'e7o p\'fablico de comunica\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 36, 2o, IV}{\*\bkmkend 36, 2o, I V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a con cession \'e1ria ou permission\'e1ria de servi\'e7o p\'fablico de energia el\'e9trica; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 36, 2o, V}{\*\bkmkend 36, 2o, V} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a cooper ativa; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 36, 2o, VI}{\*\bkmkend 36, 2o, V I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a soc iedade civ il de fim econ\'f4mico; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 36, 2o, VII}{\*\bkmkend 36, 2o, VII}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII

- }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a sociedade civil de fim n\'e3o econ\'f4mico que explore estabelecimento de extra\'e7\'e3o d e subst\'e2ncia mineral ou f\'f3ssil, de produ\'e7\'e3o agropecu\'e1ria ou indus trial, ou que comercialize mercadorias que para esse fim adquira ou produza; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 36, 2o, VIII}{\*\bkmkend 36, 2o, VIII}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os \'f3rg \'e3os da administra\'e7\'e3o p\'fablica, as entidades da administra\'e7\'e3o in direta e as funda\'e7\'f5es institu\'eddas e mantidas pelo poder p\'fablico que pratiquem opera\'e7\'f5es ou presta\'e7\'f5es de servi\'e7os relacionadas com a explora\'e7 \'e3o de atividades econ\'f4micas regidas pelas normas a que estejam sujeitos os empreendimentos privados, ou em que haja contrapresta\'e7\'e3o ou pagamento de pre\'e7os ou tarifas; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 36, 2o, IX}{\*\bkmkend 36, 2o, I X}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a ins titui\'e7 \'e3o financeira e a seguradora; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 36, 2o, X}{\*\bkmkend 36, 2o, X} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o presta dor de ser vi\'e7o n\'e3o compreendido na compet\'eancia tribut\'e1ria dos Munic\'edpios, q ue envolva fornecimento de mercadoria; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 36, 2o, XI}{\*\bkmkend 36, 2o, X I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o pre stador de servi\'e7o compreendido na compet\'eancia tribut\'e1ria dos Munic\'edpios, que e nvolva fornecimento de mercadoria com incid\'eancia do ICMS indicada em lei comp lementar; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 36, 2o, XII}{\*\bkmkend 36, 2o, XII}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o restaurant e, bar, caf\'e9, lanchonete, cantina, hotel e estabelecimentos similares que efe tuem o fornecimento de alimenta\'e7\'e3o, bebidas ou outras mercadorias; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 36, 2o, XIII}{\*\bkmkend 36, 2o, XIII}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os partid os pol\'edticos e suas funda\'e7\'f5es, os templos de qualquer culto, as entidad es sindicais de trabalhadores, as institui\'e7\'f5es de educa\'e7\'e3o ou de ass ist\'eancia social, sem fins lucrativos, que realizem opera\'e7\'f5es ou presta\ 'e7\'f5es n \'e3o relacionadas com suas finalidades essenciais; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 36, 2o, XIV}{\*\bkmkend 36, 2o, XIV}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub qu alquer pes soa ou entidade mencionada nos incisos anteriores que, na condi\'e7\'e3o de cons umidor ou usu\'e1rio final, adquira bens ou servi\'e7os em opera\'e7\'e3o ou pre sta\'e7\'e3o interestadual. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 37}{\*\bkmkend 37}{\b Art. 37.}{ Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br

sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 37 foi revogado pela Altera\'e7\'e3o n\'ba 108 (}{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11289 , de 30/10/08. DOE de 31/10/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub ), efeitos a partir de 31/10/08.\line \line }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efe itos at\'e9 30 /10/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub "Art. 37. Considera-se contribuinte aut\'f4nomo cada estabelecimento come rcial, industrial, extrator, importador, produtor, gerador de energia ou prestad or de servi \'e7o de transporte ou de comunica\'e7\'e3o, do mesmo titular, ainda que as ativ idades sejam integradas ou desenvolvidas no mesmo local.\line {\*\bkmkstart 37, Pargrafo nico}{\*\bkmkend 37, Pargrafo nico}Par\'e1grafo \'fanico. Tratando-se de ve \'edcu lo, observar-se-\'e1 o disposto no }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub art. 43}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 38}{\*\bkmkend 38}{\b Art. 38. }{ \b0 O produtor rural e o extrator equiparam-se: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 38, I}{\*\bkmkend 38, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a comerciante ou a industrial, sendo constitu\'eddo como pessoa jur\'eddica; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 38, II}{\*\bkmkend 38, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a industrial, se industrial iza a pr\'f3pria produ\'e7\'e3o agropecu\'e1ria ou extrativa; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 38, III}{\*\bkmkend 38, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a comercia nte, se comerc ializa seus produtos fora do estabelecimento produtor ou extrator. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O II\line Dos Respons\'e1veis por Solida riedade \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 39}{\*\bkmkend 39}{\b Art. 39. }{ \b0 S\'e3o solidariamente respons\'e1veis pelo pagamento do imposto e demais acr \'e9scimos legais devidos pelo contribuinte de direito: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 39, I}{\*\bkmkend 39, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os transportador es em rela\'e7 \'e3o \'e0s mercadorias: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 39, I, a}{\*\bkmkend 39, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub que entregarem a d estinat\'e1rio diverso do indicado na documenta\'e7\'e3o fiscal correspondente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 39, I, b}{\*\bkmkend 39, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub proc edentes de out ra unidade da Federa\'e7\'e3o sem destinat\'e1rio certo no territ\'f3rio baiano; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 39, I, c}{\*\bkmkend 39, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c)

}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub que forem negociad as no territ\'f3rio baiano durante o transporte; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 39, I, d}{\*\bkmkend 39, I, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub que aceitarem para transporte ou que conduzirem sem documenta\'e7\'e3o fiscal comprobat\'f3ria de sua proced\'eancia ou destino, ou acompanhadas de documenta\'e7\'e3o fiscal inid \'f4nea; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub e)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub que entregarem ao destinat\'e1rio sem a comprova \'e7\'e3o do p agamento do imposto devido por antecipa\'e7\'e3o tribut\'e1ria, quando assumirem a condi\'e7\'e3o de fiel deposit\'e1rio; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "e" foi acrescentada ao inciso I do }{\b\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 39 pela Altera\'e7\'e3o n\' ba 57 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9152, de 28/07/04, DOE de 29/07/04}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 39, II}{\*\bkmkend 39, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os armaz\'e9n s gerais e os deposit\'e1rios a qualquer t\'edtulo: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 39, II, a}{\*\bkmkend 39, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na s sa\'eddas de mercadorias depositadas neste Estado por contribuinte de outra unidade da Feder a\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 39, II, b}{\*\bkmkend 39, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na s transmiss \'f5es da propriedade de mercadorias depositadas neste Estado por contribuinte d e outra unidade da Federa\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 39, II, c}{\*\bkmkend 39, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub qu ando receberem para dep\'f3sito ou quando derem sa\'edda de mercadorias sem a documenta\'e7\'e 3o fiscal exig\'edvel ou com documenta\'e7\'e3o fiscal inid\'f4nea; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 39, III}{\*\bkmkend 39, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o entrepos to aduaneiro, o armaz\'e9m alfandegado ou, conforme o caso, a empresa comercial exportadora, i nclusive \'93trading\'94, o cons\'f3rcio de exportadores ou de fabricantes forma do para fins de exporta\'e7\'e3o ou qualquer outro estabelecimento, ainda que da mesma empresa

, que tenham efetuado: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 39, III, a}{\*\bkmkend 39 , III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa\'edda de me rcadoria para o exterior sem a documenta\'e7\'e3o fiscal correspondente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 39, III, b}{\*\bkmkend 39 , III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa\'edda de me rcadoria estrangeira com destino ao mercado interno sem a documenta\'e7\'e3o fis cal correspondente, ou com destino a estabelecimento diverso daquele que a tiver importado ou adquirido, ou destinada a contribuinte n\'e3o localizado; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 39, III, c}{\*\bkmkend 39 , III, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub reintrodu\'e7 \'e3o no mercado interno de mercadoria recebida com o fim espec\'edfico de expor ta\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 39, IV}{\*\bkmkend 39, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o leiloeiro, o comiss\'e1ri o, o s\'edndico, o liquidante e o inventariante, em rela\'e7\'e3o \'e0s opera\'e 7\'f5es sujeitas ao pagamento do imposto, realizadas por seu interm\'e9dio em le il\'f5es, concordatas, fal\'eancias, liquida\'e7\'f5es, invent\'e1rios e arrolam entos; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 39, V}{\*\bkmkend 39, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub qualquer pessoa f\'edsica ou j ur\'eddica, em rela\'e7\'e3o \'e0s mercadorias que detiver para comercializa\'e7 \'e3o, industrializa\'e7\'e3o ou simples entrega desacompanhadas da documenta\'e 7\'e3o fiscal exig\'edvel ou com documenta\'e7\'e3o fiscal inid\'f4nea; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 39, VI}{\*\bkmkend 39, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o representan te, o mandat \'e1rio e o gestor de neg\'f3cios, em rela\'e7\'e3o \'e0s opera\'e7\'f5es feitas por seu interm\'e9dio; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 39, VII}{\*\bkmkend 39, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os estabel ecimentos bene ficiadores ou industrializadores, nas sa\'eddas de mercadorias recebidas para be neficiamento ou industrializa\'e7\'e3o, quando destinadas a pessoa ou a estabele cimento que n\'e3o sejam os de origem; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 39, VIII}{\*\bkmkend 39, VIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII -}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o adquir ente em rela \'e7\'e3o \'e0s mercadorias recebidas de pessoas f\'edsicas ou jur\'eddicas n\'e 3o obrigadas a emiss\'e3o de documento fiscal; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso VIII do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\

expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 39 foi dada pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\' e1ria, efeitos at\'e9 18/01/06:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub "VIII - o adquirente em rela\'e7\'e3o \'e0s mercadorias sa\'edd as de estabelecimento de produtor ou extrator n\'e3o inscrito no cadastro estadu al;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 39, IX}{\*\bkmkend 39, IX}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub as empresas i nterdependente s, nos casos de falta de pagamento do imposto pelo contribuinte, em rela\'e7\'e3 o \'e0s opera\'e7\'f5es ou presta\'e7\'f5es em que intervierem ou em decorr\'ean cia de omiss\'e3o de que forem respons\'e1veis; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 39, X}{\*\bkmkend 39, X}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os condom\'ednio s e os incorpo radores em rela\'e7\'e3o \'e0s mercadorias ou bens neles encontrados desacompanh ados da documenta\'e7\'e3o fiscal exig\'edvel ou com documenta\'e7\'e3o fiscal i nid\'f4nea; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 39, XI}{\*\bkmkend 39, XI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a empresa de transporte e a de comunica\'e7\'e3o cobradora do servi\'e7o, mediante conv\'eanio entre este E stado e as demais unidades da Federa\'e7\'e3o, em rela\'e7\'e3o \'e0 presta\'e7\ 'e3o efetivada por mais de uma empresa. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 39, XII}{\*\bkmkend 39, XII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII -}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o fabrican te de equipame ntos de controle fiscal, o credenciado pela Secretaria da Fazenda a neles interv ir, ou qualquer pessoa ou empresa que disponibilizar equipamentos de controle fi scal que possibilitem ao usu\'e1rio a altera\'e7\'e3o indevida de valores neles registrados (L ei n\'ba 7.667/00); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub art. 39 pela Altera\'e7\'e3o n\'ba 17 }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 7824, de 17/07/00, D OE de 18/07/00)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 39, XIII}{\*\bkmkend 39, XIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIII -}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub qualque r pessoa ou em presa que forne\'e7a, divulgue ou utilize programa de processamento de dados que permita ao contribuinte a altera\'e7\'e3o indevida de valores registrados em eq uipamentos de controle fiscal (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha

d0\f0\fs24\cf0 \nosupersub Lei n\'ba 7.667/00}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub ); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XIII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub art. 39 pela Altera\'e7\'e3o n\'ba 17 }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 7824, de 17/07/00, D OE de 18/07/00)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 39, XIV}{\*\bkmkend 39, XIV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIV - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o contribu inte substitu \'eddo que realizar opera\'e7\'e3o interestadual com combust\'edveis derivados d o petr\'f3leo e com \'e1lcool et\'edlico anidro combust\'edvel \'96 AEAC e B100, pelo recolhimento do imposto devido \'e0 unidade federada de destino, inclusive seus acr\'e9s cimos legais, se este n\'e3o tiver sido objeto de reten\'e7\'e3o e recolhimento, por qualquer motivo, ou se a opera\'e7\'e3o n\'e3o tiver sido informada ao resp ons\'e1vel pelo repasse, conforme determinado nos Cap\'edtulos III a VI do Conv. ICMS 110/07; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XIV do }{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub art. 39 foi dada pela Altera\'e7\'e3o n\'ba 112 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 11.396, de 30/12/08, DOE de 31/12/08), efeitos a partir de 31/12/08.\line \line }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o an terior dada ao inciso XIV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub art. 39 pela Altera\'e7\'e3o n\'ba 103 (}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11124, de 01/07/08, DOE de 02/07/08} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efei tos de 01/07/08 a 30/12/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub "XIV - o contribuinte substitu\'eddo que realizar opera\'e7\'e3o interestadual com combust\'edveis derivados do petr\'f3leo e com \'e1lcool et\' edlico anidro combust\'edvel - AEAC, pelo recolhimento do imposto devido \'e0 un idade federada de destino, inclusive seus acr\'e9scimos legais, se este n\'e3o tiver sido obje to de reten\'e7\'e3o e recolhimento, por qualquer motivo, ou se a opera\'e7\'e3o n\'e3o tiver sido informada ao respons\'e1vel pelo repasse, conforme determinad

o nos Cap\'edt ulos III e IV do Conv. ICMS 110/07;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XIV, tendo sido}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub acre scentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub do art. 39 pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/0 3), efeitos de 13/11/03 a 30/06/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub "XIV - O contribuinte substitu\'eddo que real izar opera\'e7\'e3o interestadual com combust\'edveis derivados do petr\'f3leo e com \'e1lcool et\'edlico anidro combust\'edvel - AEAC, ser\'e1 respons\'e1vel solid\'e1rio pe lo recolhimento do imposto devido \'e0 unidade federada de destino, inclusive se us acr\'e9scimos legais, se este n\'e3o tiver sido objeto de reten\'e7\'e3o e re colhimento, po r qualquer motivo, ou se a opera\'e7\'e3o n\'e3o tiver sido informada ao respons \'e1vel pelo repasse, conforme determinado nos Cap\'edtulos III e IV do Conv. IC MS 03/99." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a empresa ou pessoa promotora de exposi\'e7\'e3o ou f eira que reque ira, expressamente, o seu credenciamento na forma regulamentar; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XV foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 39 pela Altera\'e7\'e3o n\'ba 99 (Decreto n\'ba 10840, de 18/01/08, DOE de 19 e 20/01/08), efeitos a partir de 18/01/08}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 39, 1o}{\*\bkmkend 39, 1o}{ \b \'a7 1\'ba}{\b0 Para os efeitos do inciso IX, consideram-se interdependentes duas ou mais empresas quando: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 39, 1o, I}{\*\bkmkend 39, 1o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub uma dela s, por si, seus s\'f3cios ou acionistas, e respectivos c\'f4njuges ou filhos menores, conj unta ou isoladamente, for titular de mais de 50% do capital da outra; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 39, 1o, II}{\*\bkmkend 39, 1o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub uma m esma pesso a fizer parte de ambas, na qualidade de diretor ou s\'f3cio com fun\'e7\'f5es de ger\'eancia, ainda que exercidas sob outra denomina\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 39, 1o, III}{\*\bkmkend 39, 1o, III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub um a delas lo car ou transferir \'e0 outra, a qualquer t\'edtulo, ve\'edculo destinado ao tran sporte de mercadorias. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 39, 2o}{\*\bkmkend 39, 2o}{ \b \'a7 2\'ba }{\b0 Respondem pelo cr\'e9dito tribut\'e1rio todos os estabelecim entos do mesmo titular.

\par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 39, 3o}{\*\bkmkend 39, 3o}{ \b \'a7 3\'ba }{\b0 A responsabilidade prevista neste artigo n\'e3o exclui a do contribuinte, facultando-se ao fisco exigir o cr\'e9dito tribut\'e1rio de qualqu er um ou d e ambos os sujeitos passivos. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 39, 4o}{\*\bkmkend 39, 4o}{ \b \'a7 4\'ba }{\b0 O respons\'e1vel por solidariedade sub-roga-se nos direitos e obriga\'e7\'f5es do contribuinte, estendendo-se a sua responsabilidade \'e0 pu nibilidade por infra\'e7\'e3o tribut\'e1ria, ressalvado, quanto ao s\'edndico e ao comiss\ 'e1rio, o disposto no }{ par\'e1grafo \'fanico do art. 134 do C\'f3digo Tribut\' e1rio Nacional}{\b0 . \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O III\line Dos Respons\'e1veis por Subst itui\'e7\'e3o \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 40}{\*\bkmkend 40}{\b Art. 40.}{\ b0 S\'e3o sujeitos passivos por substitui\'e7\'e3o as pessoas que se enquadrare m nas situa\'e7\'f5es: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 40, I}{\*\bkmkend 40, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do }{\b0\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 349}{\b0\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , nos casos de substitui\ 'e7\'e3o tribut\'e1ria por diferimento; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 40, II}{\*\bkmkend 40, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub dos }{\b0\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub arts. 353}{\b0\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e }{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 380}{\b0\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , nos casos de substitui\'e7\'e3o t ribut\'e1ria por antecipa\'e7\'e3o. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O IV\line Do Estabelecimento \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 41}{\*\bkmkend 41}{\b Art. 41. }{ \b0 Para os efeitos deste Regulamento, estabelecimento \'e9 o local p\'fablico o u privado, edificado ou n\'e3o, pr\'f3prio ou de terceiro, onde pessoa f\'edsica ou jur\'eddic a exer\'e7a toda ou parte de sua atividade geradora de obriga\'e7\'e3o tribut\'e 1ria, em car\'e1ter permanente ou tempor\'e1rio, ainda que se destine a simples dep\'f3sito ou armazenamento de mercadorias ou bens relacionados com o exerc\'ed cio daquela at ividade. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 41, Pargrafo nico}{\*\bkmkend 41, Pargrafo nico}{\b Par\'e1grafo \'fanico.}{\b0 Na impossibilidade de determin a\'e7\'e3o do estabelecimento, considera-se como tal o local onde for ou onde ti ver si do efetuada a opera\'e7\'e3o ou presta\'e7\'e3o, onde for encontrada a mercadori a ou onde for constatada a presta\'e7\'e3o. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 42}{\*\bkmkend 42}{\b Art. 42. }{ \b0 Considera-se aut\'f4nomo cada estabelecimento produtor, extrator, beneficiad or, gerador, industrial, comercial, importador ou prestador de servi\'e7os de tr ansporte ou de comunica\'e7\'e3o do mesmo titular. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 43}{\*\bkmkend 43}{\b Art. 43. }{ \b0 Considera-se tamb\'e9m estabelecimento aut\'f4nomo o ve\'edculo de qualquer esp\'e9cie utilizado: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 43, I}{\*\bkmkend 43, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul

0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7\'f 5es de com\'e9 rcio ambulante, salvo quando o com\'e9rcio ambulante for exercido em conex\'e3o com o estabelecimento fixo de contribuinte deste Estado, caso em que o ve\'edcul o transportador ser\'e1 considerado uma extens\'e3o ou depend\'eancia daquele es tabelecimento, nas opera\'e7\'f5es internas; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 43, II}{\*\bkmkend 43, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na circula\'e 7\'e3o de merc adorias sem destinat\'e1rio certo, neste Estado, feita por contribuinte de outra unidade da Federa\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 43, III}{\*\bkmkend 43, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na captura de pescados; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 43, IV}{\*\bkmkend 43, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na presta\'e7 \'e3o de servi \'e7o de transporte, n\'e3o sendo o propriet\'e1rio inscrito no cadastro estadua l. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 44}{\*\bkmkend 44}{\b Art. 44. }{ \b0 Quando a \'e1rea de um im\'f3vel rural: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 44, I}{\*\bkmkend 44, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub abranger o terri t\'f3rio de ma is de um Munic\'edpio deste Estado, considerar-se-\'e1 o contribuinte circunscri to no Munic\'edpio em que estiver situada a maior \'e1rea da propriedade; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 44, II}{\*\bkmkend 44, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub abranger part e do territ \'f3rio baiano e parte do territ\'f3rio de outra unidade da Federa\'e7\'e3o, con siderar-se-\'e1 estabelecimento aut\'f4nomo a parte localizada na Bahia. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 45}{\*\bkmkend 45}{\b Art. 45. }{ \b0 \'c9 de responsabilidade do respectivo titular a obriga\'e7\'e3o tribut\'e1r ia atribu\'edda pela legisla\'e7\'e3o ao estabelecimento. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 46}{\*\bkmkend 46}{\b Art. 46. }{ \b0 Todos os estabelecimentos pertencentes a uma mesma pessoa f\'edsica ou jur\' eddica ser\'e3o considerados em conjunto, para efeito de responsabilidade por d\ 'e9bitos do im posto, acr\'e9scimos e multas de qualquer natureza. \par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO VII\line DO LOCAL DA OPERA\'c7\'c3O E DA PRESTA\'c7\'c3O \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O I\line Do Local da Opera\'e7\'e3o \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 47}{\*\bkmkend 47}{\b Art. 47. }{ \b0 O local da opera\'e7\'e3o relativa \'e0 circula\'e7\'e3o de mercadorias ou b ens, para efeito de cobran\'e7a do ICMS e da defini\'e7\'e3o do estabelecimento respons\'e1vel , \'e9: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 47, I}{\*\bkmkend 47, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o do estabelecim ento onde se e ncontre a mercadoria ou bem no momento da ocorr\'eancia do fato gerador; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 47, II}{\*\bkmkend 47, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0

\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o do lugar on de se encontre a mercadoria ou bem: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 47, II, a}{\*\bkmkend 47, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub qu ando em situa \'e7\'e3o fiscal irregular pela falta de documenta\'e7\'e3o fiscal ou quando aco mpanhados de documenta\'e7\'e3o inid\'f4nea; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 47, II, b}{\*\bkmkend 47, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub qu ando procedent e de outra unidade da Federa\'e7\'e3o sem destinat\'e1rio certo; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 47, III}{\*\bkmkend 47, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o do estab elecimento, ne ste Estado, que transfira a propriedade, ou o t\'edtulo que a represente, de mer cadoria por ele adquirida no Pa\'eds, quando esta n\'e3o tiver transitado pelo e stabelecimento e se achar em poder de terceiro, considerando-se irrelevante o lo cal onde se en contrar, sendo que o disposto neste inciso n\'e3o se aplica no caso de mercadori a recebida de contribuinte de unidade da Federa\'e7\'e3o diversa daquela do depo sit\'e1rio, mantida em regime de dep\'f3sito; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 47, IV}{\*\bkmkend 47, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o da situa\'e 7\'e3o do esta belecimento transmitente, no caso de ulterior transmiss\'e3o da propriedade de m ercadoria que tenha sa\'eddo do estabelecimento em opera\'e7\'e3o n\'e3o tributa da; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 47, V}{\*\bkmkend 47, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o da situa\'e7\' e3o do estabel ecimento depositante, no caso de posterior sa\'edda de armaz\'e9m geral ou de de p\'f3sito fechado do pr\'f3prio contribuinte, neste Estado, com destino a tercei ro; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 47, VI}{\*\bkmkend 47, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o do armaz\'e 9m geral ou do dep\'f3sito fechado, tratando-se de opera\'e7\'e3o com mercadoria cujo deposita nte esteja situado fora do Estado; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 47, VII}{\*\bkmkend 47, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o da unida de da Federa \'e7\'e3o onde estiver localizado o adquirente, inclusive consumidor final, nas opera\'e7\'f5es interestaduais com lubrificantes e combust\'edveis l\'edquidos o u gasosos derivados de petr\'f3leo e com energia el\'e9trica, quando n\'e3o dest inados a comer cializa\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e3o ou extra \'e7\'e3o; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub A reda\'e7\'e3o atual do inciso VII do art. 47 foi dada pela Altera\ 'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub D ecreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/01.\l ine \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Reda\'e7 \'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub "{\*\bkmkstart 47, VII}{\*\bkmkend 47, VII}}{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub VII - o da unidade da Federa\'e7\'e3 o onde esteja localizado o adquirente, inclusive consumidor final, nas opera\'e7 \'f5es interestaduais com energia el\'e9trica, com petr\'f3leo e com lubrificant es e combust\'edveis l\'edquidos ou gasosos derivados de petr\'f3leo, quando n\' e3o destinados a comercializa\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e3o ou extra\'e7\'e3o;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 47, VIII}{\*\bkmkend 47, VIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o do es tabelecimento que houver feito a extra\'e7\'e3o do ouro, neste Estado, quando n\'e3o considera do como ativo financeiro ou instrumento cambial, ou na opera\'e7\'e3o em que vie r a perder tal condi\'e7\'e3o, mesmo que esta opera\'e7\'e3o ocorra em outra uni dade da Federa \'e7\'e3o, observado o seguinte: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 47, VIII, a}{\*\bkmkend 4 7, VIII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b o ouro, quan do definido como ativo financeiro ou instrumento cambial, dever\'e1 ter sua orig em identificada, considerando-se, na sua aus\'eancia, como local da opera\'e7\'e 3o o do estabelecimento onde se encontrar no momento da ocorr\'eancia do fato ge rador (}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICM} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 66/88 ); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 47, VIII, b}{\*\bkmkend 4 7, VIII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b quando a ope ra\'e7\'e3o em que o ouro deixar de ser considerado ativo financeiro ou instrume nto cambial ocorrer em unidade da Federa\'e7\'e3o diversa daquela onde o ouro ti ver sido extra\'eddo, o imposto devido \'e0 unidade da Federa\'e7\'e3o de origem ser\'e1 recol hido mediante Guia Nacional de Recolhimento de Tributos Estaduais (GNRE); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b", do inciso VIII do art. 47 fo i dada pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub 28, (Decreto n\'ba 8066, de 21/11/01, DOE de 22/11/01).\line \li ne }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Red a\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub "b) quando a opera\'e7\'e3o em que o ouro deixar de ser considerado

ativo financeiro ou instrumento cambial ocorrer em unidade da Federa\'e7\'e3o di versa daquela onde o ouro tiver sido extra\'eddo, o imposto devido \'e0 unidade da Federa\'e7 \'e3o de origem ser\'e1 recolhido mediante a Guia Nacional de Recolhimento de Tr ibutos Estaduais (GNR);" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 47, IX}{\*\bkmkend 47, IX}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o de desembar que do produto , na hip\'f3tese de captura de peixes, crust\'e1ceos ou moluscos; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 47, X}{\*\bkmkend 47, X}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o do estabelecim ento onde ocor ra a entrada f\'edsica da mercadoria ou bem importados do exterior; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 47, XI}{\*\bkmkend 47, XI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o do domic\'e dlio do adquir ente, quando n\'e3o estabelecido, no caso de mercadoria ou bem importados do ext erior; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 47, XII}{\*\bkmkend 47, XII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub aquele ond e seja realiza da a licita\'e7\'e3o, no caso de arremata\'e7\'e3o de mercadoria ou bem importad os do exterior e apreendidos ou abandonados; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 47, XIII}{\*\bkmkend 47, XIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o deste Estado, em re la\'e7\'e3o \'e0s opera\'e7\'f5es realizadas em sua plataforma continental, mar territorial ou zona econ\'f4mica exclusiva; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 47, XIV}{\*\bkmkend 47, XIV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIV - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o do estab elecimento que adquira, em opera\'e7\'e3o interestadual, mercadoria ou bem para uso, consumo o u ativo permanente, relativamente ao pagamento da diferen\'e7a de al\'edquotas; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 47, XV}{\*\bkmkend 47, XV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas hip\'f3te ses do \'a7 1 \'ba do art. 2\'ba, o do estabelecimento ali indicado. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 47, Pargrafo nico}{\*\bkmkend 47, Pargrafo nico}{\b Par\'e1grafo \'fanico.}{\b0 Na hip\'f3tese do inciso V, qu ando a mercadoria for remetida para armaz\'e9m geral ou para dep\'f3sito fechado do pr \'f3prio contribuinte, na mesma unidade da Federa\'e7\'e3o, a posterior sa\'edda considerar-se-\'e1 ocorrida no estabelecimento do depositante, salvo se para re tornar ao estabelecimento remetente. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O II\line Do Local da Presta\'e7\'e3o do Servi\'e7o de Transporte \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 48}{\*\bkmkend 48}{\b Art. 48. }{ \b0 O local da presta\'e7\'e3o do servi\'e7o de transporte, para efeito de cobra n\'e7a do ICMS e da defini\'e7\'e3o do estabelecimento respons\'e1vel, \'e9: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 48, I}{\*\bkmkend 48, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o do lugar onde tenha in\'edci

o a presta\'e7\'e3o de servi\'e7o interna ou interestadual, observadas as seguin tes situa\'e7\'f5es especiais: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 48, I, a}{\*\bkmkend 48, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no c aso de transpo rte de passageiros, sendo a venda dos Bilhetes de Passagem efetuada em outra uni dade da Federa\'e7\'e3o, considera-se local da presta\'e7\'e3o o da unidade fede rada onde se inicie a presta\'e7\'e3o do servi\'e7o (}{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 25/90); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 48, I, b}{\*\bkmkend 48, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub cons idera-se local de in\'edcio da presta\'e7\'e3o de servi\'e7o de transporte de passageiros aque le onde se inicie trecho de viagem indicado no Bilhete de Passagem, exceto, no t ransporte a\'e9reo, nos casos de escalas ou conex\'f5es (}{\b0\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 25/90); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 48, I, c}{\*\bkmkend 48, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub n\'e 3o caracteriza m o in\'edcio de nova presta\'e7\'e3o de servi\'e7o de transporte os casos de tr ansbordos de carga, de turistas, de pessoas ou de passageiros, realizados por em presa transportadora, nos termos do }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0 \fs24\cf0\nosupersub art. 641}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 48, I, d}{\*\bkmkend 48, I, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub se o servi\'e7o de transporte iniciado no exterior for efetuado por etapas, a que tiver origem em territ\'f3rio baiano constituir-se-\'e1 como in\'edcio de nova presta\'e7\'e3o, desde que tenha natureza interestadual ou intermunicipal, com in\'edcio e fim no territ\'f3rio nacional, salvo em se tratando de transporte intermodal ou de mero transbordo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 48, I, e}{\*\bkmkend 48, I, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na p resta\'e7\'e3o de servi\'e7o de transporte sujeita a reten\'e7\'e3o do imposto pelo respons\'e 1vel, considera-se local da presta\'e7\'e3o o do estabelecimento do sujeito pass ivo por substitui\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 48, I, f}{\*\bkmkend 48, I, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na r emessa de vasi lhame, recipiente ou embalagem, inclusive sacaria e assemelhados, para acondicio namento de mercadoria, quando sujeita a retorno com a mercadoria que acondiciono u ao estabelecimento remetente ou a outro do mesmo titular ou a dep\'f3sito em s eu nome, consi dera-se local de in\'edcio da presta\'e7\'e3o do servi\'e7o de transporte, na re messa e no retorno, aquele onde for iniciada cada uma dessas presta\'e7\'f5es (} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0

\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 120/89); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 48, II}{\*\bkmkend 48, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub onde se encon tre o ve\'edcu lo transportador, quando em situa\'e7\'e3o fiscal irregular pela falta de docume nta\'e7\'e3o fiscal ou quando acompanhado de documenta\'e7\'e3o fiscal inid\'f4n ea; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 48, III}{\*\bkmkend 48, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o deste Es tado, em rela \'e7\'e3o \'e0s presta\'e7\'f5es iniciadas em sua plataforma continental, mar te rritorial ou zona econ\'f4mica exclusiva; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 48, IV}{\*\bkmkend 48, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o do estabele cimento ou do domic\'edlio do destinat\'e1rio, tratando-se de servi\'e7o iniciado no exterior; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 48, V}{\*\bkmkend 48, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o do estabelecim ento destinat \'e1rio do servi\'e7o, neste Estado, no caso de utiliza\'e7\'e3o, por contribuin te, de servi\'e7o cuja presta\'e7\'e3o tenha sido iniciada em outra unidade da F edera\'e7\'e3o e n\'e3o esteja vinculada a opera\'e7\'e3o ou presta\'e7\'e3o sub seq\'fcente, r elativamente ao pagamento da diferen\'e7a de al\'edquotas. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O III\line Do Local da Presta\'e7\'e3o d o Servi\'e7o de Comunica\'e7\'e3o \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 49}{\*\bkmkend 49}{\b Art. 49. }{ \b0 O local da presta\'e7\'e3o interna, interestadual ou internacional de servi\ 'e7o de comunica\'e7\'e3o, para efeito de cobran\'e7a do ICMS e da defini\'e7\'e 3o do estabele cimento respons\'e1vel, \'e9: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 49, I}{\*\bkmkend 49, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o da presta\'e7\ 'e3o do servi \'e7o de radiodifus\'e3o sonora e de som e imagem, assim entendido o da gera\'e7 \'e3o, emiss\'e3o, transmiss\'e3o, retransmiss\'e3o, repeti\'e7\'e3o, amplia\'e7 \'e3o e recep\'e7\'e3o do servi\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 49, II}{\*\bkmkend 49, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o do estabele cimento da con cession\'e1ria ou da permission\'e1ria, na hip\'f3tese de: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II do }{\b\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 49 foi dada pela Altera\'e7\'e3o n\'ba 72 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decre to n\'ba 9740, de 26/12/05, DOE de 27/12/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub ), efeitos a partir de 27/12/05.\line \line }{\b\i0\ul0\

strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o orig in\'e1ria, efeitos at\'e9 26/12/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub "II - o do estabelecimento da concession\'e1ria ou da permi ssion\'e1ria que forne\'e7a ficha, cart\'e3o ou assemelhados com que o servi\'e7 o seja pago;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fornecimento de ficha, cart\'e3o ou assemelhado para utiliza \'e7\'e3o exclusiva em terminal de uso p\'fablico; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub disponibiliza\'e7\'e3o, mediante reconhecimento ou ativa\'e7 \'e3o, de cr\'e9ditos pass\'edveis de utiliza\'e7\'e3o em terminal de uso partic ular; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 49, III}{\*\bkmkend 49, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o do estab elecimento des tinat\'e1rio ou receptor do servi\'e7o, neste Estado, no caso de utiliza\'e7\'e3 o, por contribuinte, de servi\'e7o cuja presta\'e7\'e3o tenha sido iniciada em o utra unidade da Federa\'e7\'e3o e n\'e3o esteja vinculada a opera\'e7\'e3o ou pr esta\'e7\'e3o subseq\'fcente, relativamente ao pagamento da diferen\'e7a de al\'edquotas; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 49, IV}{\*\bkmkend 49, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o do estabele cimento ou do domic\'edlio do destinat\'e1rio, tratando-se de servi\'e7o prestado ou iniciado no exterior; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV-A}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub - o do estabelecimento ou domic\'edlio do tomador do servi\'e7o, qu ando prestado por meio de sat\'e9lite (LC 87/96 e 102/00) (Lei n\'ba 7710/00); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso IV-A foi acrescentado ao art. 49 pela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub D ecreto n\'ba 7 886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/01. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 49, V}{\*\bkmkend 49, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub onde seja cobrad o o servi\'e7o , nos demais casos. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso VII do art. 47 foi dada pela Altera\ 'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub D

ecreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 30/12/00.\l ine \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Reda\'e7 \'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub "{\*\bkmkstart 47, VII}{\*\bkmkend 47, VII}}{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub VII - o da unidade da Federa\'e7\'e3 o onde esteja localizado o adquirente, inclusive consumidor final, nas opera\'e7 \'f5es interestaduais com energia el\'e9trica, com petr\'f3leo e com lubrificant es e combust\'edveis l\'edquidos ou gasosos derivados de petr\'f3leo, quando n\' e3o destinados a comercializa\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e3o ou extra\'e7\'e3o;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 49, 1o}{\*\bkmkend 49, 1o}{ \b\fs24 \'a7 1\'ba}{\b0\fs24 }Nas presta\'e7\'f5es de servi\'e7os de telecomuni ca\'e7\'f5es realizadas mediante cess\'e3o onerosa de meios das redes de telecom unica\'e7 \'f5es a outras operadoras relacionadas em ato da COTEPE, nos casos em que a ces sion\'e1ria n\'e3o se constitua usu\'e1rio final, observar-se-\'e1, ainda, o dis posto no \'a7 1\'ba do art. 569 (Conv. ICMS 31/01). \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 1\'ba do art. 49 foi dada pela Altera\ 'e7\'e3o n\'ba 102 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 11089}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub , de 30/05/08, DOE de 31/05/08 a 01/06/08), efeitos a partir de 31/ 05/08.\line \line Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub \'a7 1\'ba do art. 49 pela Altera\'e7\'e3o n\'ba 2 6 (Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/08/01 a 30/05 /08:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\ 'ba Nas presta\'e7\'f5es de servi\'e7os de telecomunica\'e7\'f5es realizadas med iante cess\'e3o onerosa de meios das redes de telecomunica\'e7\'f5es a outras op eradoras relac ionadas no Anexo \'danico do Conv\'eanio ICMS 126/98, nos casos em que a cession \'e1ria n\'e3o se constitua usu\'e1rio final, observar-se-\'e1, ainda, o dispost o no \'a7 1\'ba do art. 569 (Conv. ICMS 31/01).\'94\line \line }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao par\ 'e1grafo \'fanico do art. 49, tendo sido renumerado para \'a7 1\'ba pela Altera \'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 30/12/00 a 31/07/01 :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba N as presta\'e7\'f5es de servi\'e7os de telecomunica\'e7\'f5es realizadas mediante cess\'e3o onerosa de meios das redes p\'fablicas de telecomunica\'e7\'f5es a ou tras operadoras, nos casos em que a cession\'e1ria n\'e3o se constitua usu\'e1ri o final, obser var-se-\'e1, ainda, o disposto no \'a7 1\'ba do art. 569."\line \line }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o an

terior dada ao par\'e1grafo \'fanico do art. 49 pela Altera\'e7\'e3o n\'ba 11 (} {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 753 3, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ), efeitos de 01/03/99 a 29/12/00:\line }{\b0\i\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Par\'e1grafo \'fanico. Nas presta\ 'e7\'f5es de servi\'e7os de telecomunica\'e7\'f5es realizadas mediante cess\'e3o onerosa de meios das redes p\'fablicas de telecomunica\'e7\'f5es a outras opera doras, nos cas os em que a cession\'e1ria n\'e3o se constitua usu\'e1rio final, observar-se-\' e1, ainda, o disposto no \'a7 1\'ba do art. 569."\line \line }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1r ia, efeitos at \'e9 29/12/99:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Par\'e1grafo \'fanico. Nas presta\'e7\'f5es de servi\'e7os de telecomun ica\'e7\'f5es, observar-se-\'e1 o disposto nos \'a7\'a7 1\'ba, 2\'ba e 3\'ba do art. 569, conf orme se trate de:\line {\*\bkmkstart 49, Pargrafo nico, I}{\*\bkmkend 49, Pargrafo n ico, I}I - cess\'e3o onerosa de meios das redes p\'fablicas de telecomunica\'e7\ 'f5es a outras operadoras;\line {\*\bkmkstart 49, Pargrafo nico, II}{\*\bkmkend 49, Pargr afo nico, II}II - servi\'e7os internacionais tarifados e cobrados no Brasil;\line {\*\bkmkstart 49, Pargrafo nico, III}{\*\bkmkend 49, Pargrafo nico, III}III - ser vi\'e7os m\'f3veis de telecomunica\'e7\'f5es;\line {\*\bkmkstart 49, Pargrafo nico , IV}{\*\bkmkend 49, Pargrafo nico, IV}IV - se}{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub rvi\'e7os n\'e3o medidos, cobrados por per \'edod o, envolvendo mais de uma unidade da Federa\'e7\'e3o.}{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 49, 2o}{\*\bkmkend 49, 2o}{ \b \'a7 2\'ba} Tratando-se de servi\'e7os n\'e3o medidos, que envolvam localidad es situadas em diferentes unidades da Federa\'e7\'e3o e cujo pre\'e7o seja cobra do por per \'edodos definidos, o imposto devido ser\'e1 recolhido em partes iguais para as unidades da Federa\'e7\'e3o onde estiverem localizadas o prestador e o tomador (LC 87/96 e 102/00) (Lei n\'ba 7710/00). \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 2\'ba foi acrescentado ao art. 49 pela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub De creto n\'ba 78 86, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 31/10/00. \par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO VIII\line DAS AL\'cdQUOTAS \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O I\line Das Al\'edquotas Comuns Aplic\' e1veis \'e0s Opera\'e7\'f5es e Presta\'e7\'f5es \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 50}{\*\bkmkend 50}{\b Art. 50. }{ \b0 As al\'edquotas do ICMS s\'e3o as seguintes: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 50, I}{\*\bkmkend 50, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 17%, exceto nas hip\'f3teses d e que cuida o artigo subseq\'fcente: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 50, I, a}{\*\bkmkend 50, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a)

}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7\'f5e s e presta\'e7\'f5es internas, em que os remetentes ou prestadores e os destinat \'e1rios das mercadorias, bens ou servi\'e7os estejam situados neste Estado; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 50, I, b}{\*\bkmkend 50, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7\'f5e s e presta\'e7\'f5es em que os destinat\'e1rios das mercadorias ou os tomadores dos servi\'e7os estejam localizados em outra unidade da Federa\'e7\'e3o e n\'e3o sejam contribuintes do imposto; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 50, I, c}{\*\bkmkend 50, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas entradas, no t errit\'f3rio deste Estado, de lubrificantes e combust\'edveis l\'edquidos ou gas osos derivados de petr\'f3leo de outra unidade da Federa\'e7\'e3o, quando n\'e3o destinados \'e0 comercializa\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e3o ou extra\'e7\'e3o (LC 87/96 e 102/00) (Lei n\'ba 7710/00); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "c", do inciso I, do art. 49 foi dada pela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a part ir de 01/01/01.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "c}{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub ) nas entradas, no territ\'f3rio deste Esta do, de petr \'f3leo e de lubrificantes e combust\'edveis l\'edquidos ou gasosos derivados de petr\'f3leo oriundos de outra unidade da Federa\'e7\'e3o, quando n\'e3o destina dos a comercializa\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e 3o ou extra \'e7\'e3o;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupe rsub ". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 50, I, d}{\*\bkmkend 50, I, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7\'f5e s de importa\'e7\'e3o de mercadorias ou bens do exterior; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 50, I, e}{\*\bkmkend 50, I, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7\'f5e s de arremata\'e7\'e3o de mercadorias ou bens importados do exterior e apreendid os ou abandonados; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 50, I, f}{\*\bkmkend 50, I, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas presta\'e7\'f5 es de servi\'e7os de transporte iniciadas no exterior, vinculadas a contrato de transporte internacional; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 50, I, g}{\*\bkmkend 50,

I, g}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub g) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas presta\'e7\'f5 es de servi\'e7os de comunica\'e7\'e3o iniciadas ou prestadas no exterior; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 50, II}{\*\bkmkend 50, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 12%, nas oper a\'e7\'f5es e presta\'e7\'f5es interestaduais que destinem mercadorias, bens ou servi\'e7os de transporte ou de comunica\'e7\'e3o a contribuintes do imposto; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 50, III}{\*\bkmkend 50, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub para as pr esta\'e7\'f5es de servi\'e7o de transporte a\'e9reo: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "a", do inciso III do art. 50 foi revogada pela Altera\' e7\'e3o n\'ba 7 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Dec reto n\'ba 7365, de 01/07/98, DOE de 02/07/98}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 11/12/97.\line \li ne }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Red a\'e7\'e3o ori gin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "{\*\bkmkstart 50, III, a}{\*\bkmkend 50, III, a}}{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a) 12% (Conv. 120/96):\lin e {\* \bkmkstart 50, III, a, 1}{\*\bkmkend 50, III, a, 1}1 - nas presta\'e7\'f5es inte rnas;\line {\*\bkmkstart 50, III, a, 2}{\*\bkmkend 50, III, a, 2}2 - nas presta\ 'e7\'f5es interestaduais de pessoa, carga e mala postal, quando tomadas por n\'e 3o contribuint es do ICMS ou a estes destinadas;". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 50, III, b}{\*\bkmkend 50 , III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 4%, nas presta \'e7\'f5es interestaduais de transporte a\'e9reo de passageiro, carga e mala pos tal, quando tomadas por contribuintes ou a estes destinadas, a partir de 01/01/9 7 (Resolu\'e7\'e3o n\'ba 95/96 do Senado Federal). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 50, 1o}{\*\bkmkend 50, 1o}{\b \'a7 1\'ba }{\b0 No retorno de mercadoria depositada por estabelecimento de out ra unidade da Federa\'e7\'e3o, a al\'edquota aplic\'e1vel ser\'e1 a mesma adotad a quando d a remessa para dep\'f3sito neste Estado. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 50, 2o}{\*\bkmkend 50, 2o}{\b \fs24 \'a7 2\'ba }Para efeito de aplica\'e7\'e3o da al\'edquota, consideram-se o pera\'e7\'f5es internas o abastecimento de combust\'edveis, o fornecimento de lu brificante s, a venda de componentes e o emprego de partes, pe\'e7as e outras mercadorias n o conserto ou reparo de ve\'edculo de fora do Estado em tr\'e2nsito pelo territ\ 'f3rio baiano. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad

0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 2\'ba do art. 50 foi dada pela Altera\ 'e7\'e3o n\'ba 121 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 11635, de 27/07/09. DOE de 28/07/09}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 28/07/09.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 2\'ba do art. 50 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 72 44, de 03/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub , DOE de 04/03/98), efeitos de 04/03/98 a 27/07/98:\line }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba Para efeito de aplica\ 'e7\'e3o da al\'edquota, consideram-se opera\'e7\'f5es internas o abastecimento de combust\'ed veis, o fornecimento de lubrificantes, a venda de componentes e o emprego de par tes, pe\'e7as e outras mercadorias no conserto ou reparo de ve\'edculo de fora d o Estado em tr\'e2nsito pelo territ\'f3rio baiano, quando pertencente a transpor tador aut\'f4n omo." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 50, 3o}{\*\bkmkend 50, 3o}{\b \'a7 3\'ba }{\b0 Tratando-se de mercadoria ou servi\'e7o de transporte em situa \'e7\'e3o fiscal irregular, a aplica\'e7\'e3o da al\'edquota interna ou da inter estadual a tender\'e1 aos crit\'e9rios do inciso VII do art. 632. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 50, 4o}{\*\bkmkend 50, 4o}{ \b \'a7 4\'ba }{\b0 Prevalecer\'e3o sobre as al\'edquotas estipuladas neste arti go aquelas que vierem a ser estabelecidas em resolu\'e7\'e3o do Senado Federal. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 50, 5o}{\*\bkmkend 50, 5o}{ \b \'a7 5\'ba} Somente ser\'e1 aplicada a al\'edquota de 12% nas opera\'e7\'f5es e presta\'e7\'f5es interestaduais destinadas a empresa de constru\'e7\'e3o civi l contribu inte do ICMS se esta fornecer ao remetente c\'f3pia reprogr\'e1fica devidamente autenticada do \'93Atestado de Condi\'e7\'e3o de Contribuinte do ICMS\'94, confo rme modelo anexo ao Conv\'eanio ICMS 137/02, que ter\'e1 validade de at\'e9 1 (u m) ano (Conv. ICMS 137/02). \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 5\'ba foi acrescentado ao art. 50 pela Altera\'e7\'e3o n\'ba 39 (D ecreto n\'ba 8 435, de 03/02/03, DOE de 04/02/03), efeitos a partir de 01/11/02. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O II\line Das Al\'edquotas Especiais Apl ic\'e1veis \'e0s Opera\'e7\'f5es com Produtos da Cesta B\'e1sica, \'e0s Opera\'e 7\'f5es com Microempresas, Empresas de Pequeno Porte e Ambulantes, e \'e0s Opera \'e7\'f5es e P resta\'e7\'f5es Relativas a Mercadorias e Servi\'e7os Considerados Sup\'e9rfluos \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do T\'edtulo desta Se\'e7\'e3o foi dada pela A ltera\'e7\'e3o n\'ba 9 (Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98), }{\b\

i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 01/01 /99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\l ine \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Reda\'e7 \'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub "SE\'c7\'c3O II\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Das Al\'edquotas Especiais Aplic\'e1veis \'e 0s Opera\'e7 \'f5es com Produtos da Cesta B\'e1sica, \'e0s Opera\'e7\'f5es com Microempresas e \'e0s Opera\'e7\'f5es e Presta\'e7\'f5es Relativas a Mercadorias e Servi\'e7os Considerados Sup\'e9rfluos}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub ". \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 51}{\*\bkmkend 51}{\b Art. 51. }{ \b0 N\'e3o se aplicar\'e1 o disposto no }{\b0 inciso I}{\b0\cf5 }{\b0 do artigo anterior, quando se tratar das mercadorias e dos servi\'e7os a seguir designado s, cujas al \'edquotas s\'e3o as seguintes: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 51, I}{\*\bkmkend 51, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 7% nas opera\'e7 \'f5es com: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 51, I, a}{\*\bkmkend 51, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub arro z, feij\'e3o, milho, macarr\'e3o, sal de cozinha, farinha e fub\'e1 de milho e farinha de mand ioca; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "a", do inciso I do art. 51 foi d ada pela Altera\'e7\'e3o n\'ba 30 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub Decreto n\'ba 8088, de 27/12/01, DOE de 28/12/01}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/02.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 31/12/01:\line }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) arroz, feij \'e3o, milho, caf\'e9 torrado ou mo\'eddo, macarr\'e3o, sal de cozinha, farinha e fub\'e1 de m ilho e farinha de mandioca;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 51, I, b}{\*\bkmkend 51, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "b", do inciso I, do art. 51 foi revogada pela Altera\'e 7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Dec reto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/01.\lin e \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu

b Reda\'e7\'e3 o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub "{\*\bkmkstart 51, I, b}{\*\bkmkend 51, I, b}}{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub b) gado bovino, bufalino , su\'edno, ov ino e caprino, inclusive os produtos comest\'edveis resultantes do seu abate, em estado natural, refrigerados, congelados, defumados, secos ou salgados, inclusi ve charque;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosup ersub ". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 51, I, c}{\*\bkmkend 51, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub merc adorias sa\'ed das de quaisquer estabelecimentos industriais situados neste Estado cujo imposto seja calculado pelo regime normal de apura\'e7\'e3o, destinadas a microempresas , empresas de pequeno porte e ambulantes, quando inscritas como tais no cadastro estadual, exc eto em se tratando de mercadorias efetivamente enquadradas no regime de substitu i\'e7\'e3o tribut\'e1ria (art. 353, II e IV) e de mercadorias consideradas sup\' e9rfluas (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub al\'ednea s "a" a "j" do inciso II do presente artigo}{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f0\fs24\cf0\nosupersub ); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "c", do inciso I do art. 51 foi d ada pela Altera\'e7\'e3o n\'ba 22 (Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/ 01), }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a par tir de 08/02/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "c", do inciso I do art. 51 pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 01/01/99}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{ \b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "c) mercadorias s a\'eddas de quaisquer estabelecimentos industriais situados neste Estado cujo im posto seja calculado pelo regime normal de apura\'e7\'e3o, destinadas a microemp resas, empresa s de pequeno porte e ambulantes, quando inscritas como tais no cadastro estadual , exceto em se tratando de mercadorias efetivamente enquadradas no regime de sub stitui\'e7\'e3o tribut\'e1ria (art. 353, II, III e IV) e de mercadorias consider adas sup\'e9rf luas (al\'edneas "a" a "j" do inciso II do presente artigo);"\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub "{\*\bkmkstart 51, I, c}{\*\bkmkend 51, I, c}}{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub c) mercadorias sa\'eddas de q uaisquer estabelecimentos industriais situados neste Estado e destinadas a micro empresas indus triais, microempresas comerciais varejistas ou microempresas ambulantes, quando

inscritas no cadastro estadual, bem como nas opera\'e7\'f5es subseq\'fcentes com as mesmas mercadorias realizadas por microempresas comerciais varejistas ou por microempresas ambulantes, exceto em se tratando das mercadorias efetivamente enquadradas no r egime de substitui\'e7\'e3o tribut\'e1ria (art. 353, II, III e IV) e das mercado rias consideradas sup\'e9rfluas (al\'edneas "a" a "j" do inciso II do presente a rtigo);". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 51, II}{\*\bkmkend 51, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 25% nas opera \'e7\'f5es e p resta\'e7\'f5es relativas a: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 51, II, a}{\*\bkmkend 51, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub fu mo (tabaco) e seus derivados manufaturados: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, a, 1}{\*\bkmkend 51, II, a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub cigarros }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosupersub -}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM }{\b0\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 2402.20.00 }{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosupersub -}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , exceto cigarros feitos a m\'e3o (produ \'e7\'e3o caseira) e cigarros n\'e3o contendo fumo (}{\b0\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM }{\b0\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 2402.90.00); \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, a, 2}{\*\bkmkend 51, II, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub cigarrilh as }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosupersub -} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM }{\b0\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 2402.10.00; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, a, 3}{\*\bkmkend 51, II, a, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub charutos }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosupersub -}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM}{\b0\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 2402.10.00; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, a, 4}{\*\bkmkend 51, II, a, 4}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 4 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub fumos ind ustrializados, compreendendo fumo picado, desfiado, migado ou em p\'f3, aromatiz ados ou n\'e3o }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\n osupersub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM}{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 2403.10.00

}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosupersub -}{\b 0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub exceto: fumo tot al ou parcialmente destalado (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub NCM }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0 \nosupersub 2401.20) ou n\'e3o destalado (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f0\fs24\cf0\nosupersub NCM }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub 2401.10), fumo curado (}{\b0\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM }{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 2401.10 e 2401.20), fumo em corda ou em rolo (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub NCM }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 2403.10. 0 0), fumo homogeneizado ou reconstitu\'eddo (}{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM }{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f0\fs24\cf0\nosupersub 2403.91.00), extratos e molhos de fumo (}{\b0\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM }{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 2403.99.10), rap\'e9 ( }{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM }{\b0\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 2403.99.90) e desp erd\'edcios de fumo (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0 \nosupersub NCM }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub 2401.30.00); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 51, II, b}{\*\bkmkend 51, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub be bidas alco\'f3 licas (exceto cervejas, chopes, aguardentes de cana ou de mela\'e7o e outras agu ardentes simples), a saber: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, b, 1}{\*\bkmkend 51, II, b, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub vinhos en riquecidos com \'e1lcool, inclusive champanha, mostos de uvas com adi\'e7\'e3o d e \'e1lcool, mistelas }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs2 4\cf0\nosupersub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM } {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 2204; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, b, 2}{\*\bkmkend 51, II, b, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub vermutes e outros vinhos de uvas frescas aromatizados por plantas ou por subst\'e2ncias a rom\'e1ticas (quinados, gemados, mistelas) }{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f3\fs24\cf0\nosupersub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0 \fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs2 4\cf0\nosupersub NCM }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0\nosupersub 2205; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, b, 3}{\*\bkmkend 51, II, b, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub aguardent es de vinho ou de baga\'e7o de uvas (conhaque, pisco, bagaceira ou graspa) }{\b0

\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosupersub -}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM }{\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 2208.20.00; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, b, 4}{\*\bkmkend 51, II, b, 4}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 4 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub u\'edsque }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosupersub -}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM}{\b0\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 2208.30; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, b, 5}{\*\bkmkend 51, II, b, 5}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 5 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub rum e taf i\'e1 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosupersub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM}{\b 0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 2208.40.00 }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosupersub -}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , exceto aguar dente de cana (caninha), aguardente de mela\'e7o (cacha\'e7a), aguardente simples de agave ou de outras plantas (tequila e semelhantes), aguardente simples de frutas (de cidr a, de ameixa, de cereja, etc.) e outras aguardentes simples; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, b, 6}{\*\bkmkend 51, II, b, 6}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 6 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub aguardent es compostas de alcatr\'e3o, de gengibre, de cascas, de folhas, de polpas, de ra \'edzes ou de \'f3leos ou ess\'eancias naturais ou artificiais, e aperitivos ama rgos }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosupersub -}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM}{\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 2208.90.00; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, b, 7}{\*\bkmkend 51, II, b, 7}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 7 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub gim e gen ebra }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosupersub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM}{\b0 \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 2208.50.00; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 8 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub vodca }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f3 \fs24\cf0\nosupersub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs2 4\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub NCM}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub 22 08.60.00; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, b, 9}{\*\bkmkend 51, II, b, 9}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup

ersub 9 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub licores e batidas }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosuper sub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM} {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 2208.70.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 51, II, c}{\*\bkmkend 51, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ul traleves e sua s partes e pe\'e7as: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, c, 1}{\*\bkmkend 51, II, c, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub planadore s e asas voadoras (asas-delta) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f3\fs24\cf0\nosupersub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 24\cf0 \nosupersub NCM}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 8801.10.00; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, c, 2}{\*\bkmkend 51, II, c, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub bal\'f5es e dirig\'edveis }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0 \nosupersub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub NCM}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 8801.90.0 0; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, c, 3}{\*\bkmkend 51, II, c, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub partes e pe\'e7as dos ve\'edculos e aparelhos indicados nos itens anteriores }{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosupersub -}{\b0\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM }{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 8803; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 51, II, d}{\*\bkmkend 51, II, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em barca\'e7\'f5e s de esporte e recreio, e artigos ou equipamentos aqu\'e1ticos para divertimento ou esporte: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, d, 1}{\*\bkmkend 51, II, d, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub barcos in fl\'e1veis }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosup ersub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NC M}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 8903.10.00; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, d, 2}{\*\bkmkend 51, II, d, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper

sub barcos a remos e canoas }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\n osupersub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b NCM }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 8903.99.00; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, d, 3}{\*\bkmkend 51, II, d, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub barcos a vela, mesmo com motor auxiliar }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f3\fs24\cf0\nosupersub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 24\cf0 \nosupersub NCM }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub 8903.91.00; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, d, 4}{\*\bkmkend 51, II, d, 4}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 4 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub barcos a motor }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosupersub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM}{\b 0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 8903.92.00 e 890 3.99.00; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, d, 5}{\*\bkmkend 51, II, d, 5}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 5 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub iates }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosupersub -}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM}{\b0\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 8903.9; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, d, 6}{\*\bkmkend 51, II, d, 6}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 6 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub esquis aq u\'e1ticos ou jet-esquis }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\ fs24\cf0\nosupersub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub NC M }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 950 6.29.00; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, d, 7}{\*\bkmkend 51, II, d, 7}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 7 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub pranchas de surfe }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosuper sub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM} {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 9506.29.00; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, d, 8}{\*\bkmkend 51, II, d, 8}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 8 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub pranchas a vela }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosupersu b -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }

{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM}{\ b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 9506.21.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 51, II, e}{\*\bkmkend 51, II, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \ 'f3leo diesel, gasolina automotiva (NCM 2710.11.59) e \'e1lcool et\'edlico anidro combust\'edv el (AEAC); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "e", do inciso II do art. 51 foi dada pela Altera \'e7\'e3o n\'ba 66 (Decreto n\'ba 9547, de 20/09/05, DOE de 21/09/05), efeitos a partir de 01/10/05.\line \line Reda\'e7\'e3o anterior dada \'e0 al\'ednea "e", do inciso II do art. 51 pela Altera\'e7\'e3o n\'ba 55 (Decreto n\'ba 9068 de 12/ 04/04, DOE de 13/04/04), efeitos de 13/04/04 a 30/09/05:\line }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "e) \'f3leo diesel, gasolina automotiv a (NCM 2710.11.59) e \'e1lcool;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "e", do incis o II do art. 51 pela Altera\'e7\'e3o n\'ba 50 (Decreto n\'ba 8868, de 05/01/04. DOE de 06/01/04):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub "e) \'f3leo diesel,}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub gasolina e \'e1lcool;"\line \line }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao item 1, da al \'ednea "e", do inciso II do art. 51 pela Altera\'e7\'e3o n\'ba 44 (Decreto n\'b a 8645 de 15/09/03, DOE 16/09/03), efeitos de 16/09/03 a }{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 05/01/04\line {\*\bkmkstart 51, II, e, 1}{\*\bkmkend 51, II, e, 1}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub "1 - gasolina automotiva - NCM 2710.11.59;"\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada a parte inicial da al\'ednea "e", do inciso II do art. 51 pela Altera \'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02), }{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/01/03 a 05/01/ 04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "e) \'f3leo diesel, gasolina e \'e1lcool, para fins carburantes (uso automoti vo):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub "e) gasolina e \'e1lcool, para fins carburantes (uso automotivo): (e feitos at\'e9 31/12/02)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub 1 - gasolina automotiva }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f3\fs20\cf0\nosupersub -}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs20\cf0\nosupersub NCM 2710.00.29; ((efeitos at\'e9 15/09/03)\line {\*\bk mkstart 51, II, e, 2}{\*\bkmkend 51, II, e, 2}}{\b0\i\ul0\strike0\v0\expnd0\expn

dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub 2 - \'e1lcool et\'edlico (etanol) anidro ou hidrat ado }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs20\cf0\nosupersub -} {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub NCM 22 07.10.00 e 220 7.20.10;" (efeitos at\'e9 05/01/04) \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 51, II, f}{\*\bkmkend 51, II, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub f) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A al\'ednea "f", do inciso II do art. 51 foi revogada pela Altera\'e7\'e3 o n\'ba 41 (De creto n\'ba 8511 de 06/05/03, DOE de 07/05/03), efeitos a partir de 01/01/03.\li ne \line Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 31/12/02:\line }{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "f)}{\b\i\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub armas e muni\'e7\'f5es, exceto as destin adas \'e0s Pol\'edcias Civil e Militar e \'e0s For\'e7as Armadas:\line {\*\bkmks tart 51, II, f, 1}{\*\bkmkend 51, II, f, 1}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub 1 - armas de fogo (por deflagra\'e7\'e3o da p\'f3lv ora) e armas de ar comprimido, de mola ou de g\'e1s para defesa pessoal, de tiro -ao-alvo ou de ca\'e7a, inclusive rev\'f3lveres, pistolas, espingardas e carabinas, ainda que destinados a tiro de festim (sem bala) ou com \'eambolo cativo para abater anima is - NCM 9301 a 9304;\line {\*\bkmkstart 51, II, f, 2}{\*\bkmkend 51, II, f, 2}2 - muni\'e7 \'f5es para as armas do item anterior - NCM 9306;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 51, II, g}{\*\bkmkend 51, II, g}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub g) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub j\ 'f3ias (exceto artigos de bijuteria ou \'93michelin\'94): \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, g, 1}{\*\bkmkend 51, II, g, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub de metais preciosos ou de metais folheados ou chapeados de metais preciosos }{\b0\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosupersub -}{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 7113 e 7114; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, g, 2}{\*\bkmkend 51, II, g, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub de p\'e9r olas naturais ou cultivadas, de pedras preciosas ou semipreciosas, de pedras sin t\'e9ticas ou reconstitu\'eddas }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f3\fs24\cf0\nosupersub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs24\cf0 \nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub NCM}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 7116;

\par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 51, II, h}{\*\bkmkend 51, II, h}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub h) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pe rfumes (extrat os) e \'e1guas-de-col\'f4nia, inclusive col\'f4nia e deocol\'f4nia - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub NBM/SH}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 3303.00.10 e 3 303.00.20 -, e xceto: lavanda (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\ nosupersub NBM/SH}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub 3303), seiva-de-alfazema (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0 \fs20\cf0\nosupersub NBM/SH}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0\nosupersub 3303), \'f3leos essenciais (}{\b0\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub NBM/SH}{\b0\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub 3301), subst\'e2ncias odor\'edferas e suas prepara\'e7\'f5es (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\c f0\nosupersub NBM/SH}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\ cf0\nosupersub 3302), prepara\'e7\'f5es para barbear (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs20\cf0\nosupersub NBM/SH}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub 3307.10.00), desodorantes corporais simples e antiperspir antes (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersu b NBM/SH}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers ub 3307.20.0100), sais perfumados para banhos (}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub NBM/SH}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub 3307.30.00), prepara\'e7\'f5es para perfumar ou desodorizar ambientes (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 20\cf0 \nosupersub NBM/SH}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub 3307.4), sach\'eas, depilat\'f3rios e pap\'e9is perfumados (}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub NBM/SH}{\b0 \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 3307.90.00), pro dutos de beleza, cosm\'e9ticos e artigos de maquilagem, inclusive bronzeadores, anti-solares e produtos para manicuros e pedicuros (}{\b0\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f0\fs20\cf0\nosupersub NBM/SH}{\b0\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f0\fs24\cf0\nosupersub 3304), xampus, laqu\'eas e outras prepara\ 'e7\'f5es capilares (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20 \cf0 \nosupersub NBM/SH}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub 3305); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "h", do inciso II do art. 51 foi dada pela Altera \'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Decreto n\'ba 7244, de 03/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 04/03/98) para aperfei\'e7oamento do texto. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 51, II, i}{\*\bkmkend 51, II, i}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub

i) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub en ergia el\'e9tr ica }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub NCM}{\b0\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 2716; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 51, II, j}{\*\bkmkend 51, II, j}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub j) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub p\ 'f3lvoras, exp losivos, artigos de pirotecnia e outros materiais inflam\'e1veis (exceto dinamit e e explosivos para emprego na extra\'e7\'e3o mineral ou na constru\'e7\'e3o civ il, foguetes de sinaliza\'e7\'e3o, foguetes e cartuchos contra granizo e semelha ntes, fogos de artif\'edcio e f\'f3sforos), a saber: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, j, 1}{\*\bkmkend 51, II, j, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub p\'f3lvor as propulsivas }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\n osupersub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b NCM}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 3601; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, j, 2}{\*\bkmkend 51, II, j, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub explosivo s preparados }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nos upersub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 3602; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, j, 3}{\*\bkmkend 51, II, j, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub estopins ou rastilhos, cord\'e9is detonantes, c\'e1psulas fulminantes, escorvas, espoleta s, detonadores el\'e9tricos }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f3\fs24\cf0\nosupersub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s24\cf0 \nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub NCM}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 3603; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 51, II, j, 4}{\*\bkmkend 51, II, j, 4}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 4 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub bombas, p etardos, busca-p\'e9s, estalos de sal\'e3o e outros fogos semelhantes, foguetes, cartuchos }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f3\fs24\cf0\nosup ersub -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub NCM}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 3604.90.90; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 51, II, l}{\*\bkmkend 51, II, l}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub l) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub se rvi\'e7os de r adiodifus\'e3o sonora e de som e imagem, telefonia, telex, fax e outros servi\'e

7os de telecomunica\'e7\'f5es, inclusive servi\'e7o especial de televis\'e3o por assinatura. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 51, III}{\*\bkmkend 51, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III -}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 12% (doze por cento): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub : O inciso III foi acrescentado ao art. 51 pela Altera\'e7\'e3o n\'ba 34 (Decreto n\'ba 8276, de 26/06/02. DOE de 27/06/02), efeitos a partir de 01/04 /02. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 51, III, a}{\*\bkmkend 51 , III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7 \'f5es com caminh\'f5es-tratores comuns, caminh\'f5es, \'f4nibus, \'f4nibus-leit os e chassis com motores para caminh\'f5es e para ve\'edculos da posi\'e7\'e3o 8 702, para \'f4nibus e para micro\'f4nibus compreendidos nas seguintes posi\'e7\' f5es da NBM/SH : 8701.20.00, 8702.10.00, 8704.21 (exceto caminh\'e3o de peso em carga m\'e1xima igual ou inferior a 3,9 ton), 8704.22, 8704.23, 8704.31 (exceto caminh\'e3o de peso em carga m\'e1xima igual ou inferior a 3,9 ton), 8704.32, 8706.00.10 e 8706 .00.90; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 51, III, b}{\*\bkmkend 51 , III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7 \'f5es com ve\'edculos novos (autom\'f3veis de passageiros, jipes, ambul\'e2ncia s, camionetas, furg\'f5es, "pick-ups" e outros ve\'edculos) relacionados no item 18, do inciso II, do art. 353. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 51, III, c}{\*\bkmkend 51 , III, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7 \'f5es com ve\'edculos novos motorizados classificados na posi\'e7\'e3o 8711 da NBM/SH. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "c" foi acrescentada ao inciso III do art. 51 pela Alter a\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02), efeitos a partir de 01 /01/03}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 51, IV}{\*\bkmkend 51, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 38% (trinta e oito por cent o) nas opera\'e7\'f5es com armas e muni\'e7\'f5es, exceto as destinadas \'e0s Po l\'edcias Civil e Militar e \'e0s For\'e7as Armadas. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\

nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso IV foi acrescentado ao art. 51 pela Altera\'e7\'e3o n\'ba 39 (De creto n\'ba 84 35, de 03/02/03, DOE de 04/02/03), efeitos a partir de 01/01/03. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 51, 1o}{\*\bkmkend 51, 1o}{ \b \'a7 1\'ba}{\b0 Para efeito e como condi\'e7\'e3o de aplica\'e7\'e3o da al\' edquota de 7%, em fun\'e7\'e3o do previsto na al\'ednea "c" do inciso I deste ar tigo: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 51, 1o, I}{\*\bkmkend 51, 1o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub equipara -se a esta belecimento industrial a filial atacadista que exer\'e7a o com\'e9rcio de produt os industrializados por outro estabelecimento da mesma empresa; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I, do \'a7 1\'ba do art. 51 foi dada pela Altera\'e7\'e3o n\'ba 9 (Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98) , }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 01/01/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Re da\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 51, 1o, I}{\*\bkmkend 51, 1o, I}I - con sidera-se microempresa industrial, microempresa comercial varejista ou microempr esa ambula nte aquela que corresponder \'e0s especifica\'e7\'f5es contidas, respectivamente , no art. 383 e nos incisos I e II do art. 393; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 51, 1o, II}{\*\bkmkend 51, 1o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o est abelecimen to industrial ou a este equiparado na forma do inciso anterior obriga-se a repas sar para o adquirente, sob a forma de desconto, o valor aproximadamente correspo ndente ao benef\'edcio resultante da ado\'e7\'e3o da al\'edquota de 7% em vez da de 17%, deven do a redu\'e7\'e3o constar expressamente no respectivo documento fiscal. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II, do \'a7 1\'ba do art. 51 foi dad a pela Altera\'e7\'e3o n\'ba 9 (Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98 ), }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 01/01/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Re da\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 51, 1o, II}{\*\bkmkend 51, 1o, II}II o estabelecimento industrial remetente obriga-se a repassar para a microempresa adquirente , sob a forma de desconto, o valor aproximadamente correspondente ao benef\'edci o resultante da ado\'e7\'e3o da al\'edquota de 7% em vez da de 17%, devendo a re du\'e7\'e3o constar expressamente no respectivo documento fiscal.".

\par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 51, 2o}{\*\bkmkend 51, 2o}{ \b \'a7 2\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 2\'ba do art. 51 foi revogado pela Altera\'e7\'e3o n\'ba 51 ( Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04).\line \line }{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 pa rte inicial do incisos I e ao inciso II, do \'a7 2\'ba do art. 51 pela Altera\'e 7\'e3o n\'ba 30 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Dec reto n\'ba 8088, de 27/12/01, DOE de 28/12/01}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/01/02 a 20/01/4:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - n\' e3o se aplicar \'e1 a al\'edquota de 27% (vinte e sete por cento), e sim de 17% (dezessete por cento), quando o \'e1lcool for destinado:\line {\*\bkmkstart 51, 2o, II}{\*\bkmk end 51, 2o, II}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub I I - a ado\'e7\'e3o da al\'edquota de 17% (dezessete por cento) em vez de 27% (vi nte e sete por cento), relativamente \'e0s hip\'f3teses elencadas nas al\'edneas "a" e "b" do inciso anterior, \'e9 condicionada a que o adquirente obtenha, pre viamente, auto riza\'e7\'e3o do Inspetor Fazend\'e1rio de sua circunscri\'e7\'e3o, mediante req uerimento em que declare o preenchimento dos requisitos previstos no inciso prec edente, devendo o n\'famero do respectivo processo ser informado no documento fi scal que acobe rtar a opera\'e7\'e3o;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba }{\b0\i\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Relativamente \'e0s opera\'e 7\'f5es com \'e1lcool et\'edlico (etanol) anidro ou hidratado, observar-se-\'e1 o seguinte: (efeitos at\'e9 20/01/04)\line I - n\'e3o se aplicar\'e1 a al\'edquo ta de 25%, e s im de 17%, quando o \'e1lcool for destinado: (efeitos at\'e9 31/12/01)\line {\*\ bkmkstart 51, 2o, I, a}{\*\bkmkend 51, 2o, I, a}a) a estabelecimento industrial, para utiliza\'e7\'e3o como mat\'e9ria-prima ou produto intermedi\'e1rio; (efeit os at\'e9 20/01/04)\line {\*\bkmkstart 51, 2o, I, b}{\*\bkmkend 51, 2o, I, b}b) a empresa que apenas adquira \'e1lcool para engarrafamento ou envasilhamento; (efeitos at\ 'e9 20/01/04)\line {\*\bkmkstart 51, 2o, I, c}{\*\bkmkend 51, 2o, I, c}c) a uso dom \'e9stico, laboratorial, farmac\'eautico ou hospitalar, inclusive para fins de l impeza ou assepsia, em embalagens n\'e3o superiores a 50 litros; (efeitos at\'e9 20/01/04)\line II - a ado\'e7\'e3o da al\'edquota de 17% em vez de 25%, relativ amente \'e0s h ip\'f3teses elencadas nas al\'edneas "a" e "b" do inciso anterior, \'e9 condicio nada a que o adquirente obtenha, previamente, autoriza\'e7\'e3o do Inspetor Faze nd\'e1rio de sua circunscri\'e7\'e3o, mediante requerimento em que declare o pre enchimento dos requisitos previstos no inciso precedente, devendo o n\'famero do respectivo pr ocesso ser informado no documento fiscal que acobertar a opera\'e7\'e3o; (efeito s at\'e9 31/12/01)\line {\*\bkmkstart 51, 2o, III}{\*\bkmkend 51, 2o, III}III para os ca sos das }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b al\'edneas "a" e "b"}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20

\cf0\nosupersub do inciso I deste par\'e1grafo, a fiscaliza\'e7\'e3o do tr\'e2n sito dever\'e1 fazer a substitui\'e7\'e3o da Nota Fiscal de origem por Nota Fiscal Avulsa, rem etendo aquela \'e0 reparti\'e7\'e3o do domic\'edlio do destinat\'e1rio, para ver ifica\'e7\'e3o futura." (efeitos at\'e9 20/01/04) \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 51, 3o}{\*\bkmkend 51, 3o}{ \b \'a7 3\'ba} {\f0\cf0 Para efeito do disposto na }{\f0 al\'ednea "a" do inciso I deste artigo}{\f0\cf0 , considera-se, desde que n\'e3o se apresente sob a for ma de mass a fresca ou com preparo, tempero ou cozimento de qualquer esp\'e9cie: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 3\'ba do art. 51 foi dada pela Altera\ 'e7\'e3o n\'ba 13 (Decreto n\'ba 7691, de 03/11/99, DOE de 04/11/99). \line \lin e }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada a al\'ednea "b", do \'a7 3\'ba do art. 51 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), para adequar entendimento estabelecido pela Instru\'e7\'e3o Normativa n\'ba 71/94 de 12/04/1994:\line }{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 51, 3o, b}{\*\bkmkend 51, 3o, b}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub b) fub\'e1 de milho: fub\'e1 de milho propriamente dito, fub\'e1 ou flocos de milho pr\'e9-cozido, creme de milho e flor de milho."\line \line }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e 3o anterior da da ao \'a7 3\'ba, tendo sido acrescentado ao art. 51 pela Altera\'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98), cujo entendimento j\'e1 h avia sido estabelecido atrav\'e9s da Instru\'e7\'e3o Normativa n\'ba 05/94 de 06 /01/94:\line } {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 3\'ba Para efeito do disposto na al\'ednea \'93a\'94 do inciso I deste artigo, conside ra-se, desde q ue n\'e3o se apresente sob a forma de massa fresca ou com preparo, tempero ou co zimento de qualquer esp\'e9cie:\line {\*\bkmkstart 51, 3o, a}{\*\bkmkend 51, 3o, a }a) macarr\'e3o: macarr\'e3o propriamente dito, massas para sopa, espaguete, tal harim e ma ssas para lasanha, todos de farinha de trigo;\line {\*\bkmkstart 51, 3o, b}{\*\bk mkend 51, 3o, b}b) fub\'e1 de milho: fub\'e1 de milho propriamente dito, creme de milho e flor de milho}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub macarr\'e3o, (preparado com farinha de trigo): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub macarr\'e3o propriamente dito; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub massas para sopa; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub espaguete; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o

utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub talharim; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub e)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub massas para lasanha; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 51, 3o, II}{\*\bkmkend 51, 3o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II -} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub fub\' e1 de milh o: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fub\'e1 de milho propriamente dito; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fub\'e1 ou flocos de milho pr\'e9-cozido; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub creme de milho; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub flor de milho. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 51, 4o}{\*\bkmkend 51, 4o}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'a7 4\'ba Re vogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 4\'ba do art. 51 foi revogado pela Altera\'e7\'e3o n\'ba 38 ( Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02)\line \line }{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 4\'ba, tendo sido acrescentado ao art. 51 pela Altera\'e7\'e3o n\'ba 34 (Decret o n\'ba 8276, de 26/06/02. DOE de 27/06/02), efeitos de 01/04/02 a 31/12/02.\lin e }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 4\'ba Para a aplica\'e7\'e3o da al\'edquota de 12%, nas opera\'e7\'f5es previstas na al\'ed nea "b" do inciso III deste artigo, quando as aquisi\'e7\'f5es se destinarem par a revenda, dev er\'e3o ser observadas as seguintes condi\'e7\'f5es:\line I - o contribuinte sub stitu\'eddo dever\'e1 manifestar-se expressamente pela ado\'e7\'e3o do regime de substitui\'e7\'e3o ou antecipa\'e7\'e3o tribut\'e1ria, mediante celebra\'e7\'e3 o de Termo de Acordo com o fisco estadual, que estabelecer\'e1 as condi\'e7\'f5es para operaci onaliza\'e7\'e3o dessa sistem\'e1tica de tributa\'e7\'e3o, especialmente quanto \'e0 fixa\'e7\'e3o da base de c\'e1lculo do ICMS;\line II - o contribuinte subst itu\'eddo, n \'e3o poder\'e1 utilizar qualquer cr\'e9dito fiscal para compensa\'e7\'e3o de im posto, sob alega\'e7\'e3o de diferen\'e7a entre o pre\'e7o fixado como base de c \'e1lculo e o pre\'e7o efetivamente praticado." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 51-A}{\*\bkmkend 51-A}{\b Art. 51 -A. }{ As al\'edquotas incidentes nas opera\'e7\'f5es e presta\'e7\'f5es indicad as no inciso I do art. 50, com as mercadorias e servi\'e7os a seguir indicados, ser\'e3o acres cidas de dois pontos percentuais, passando a ser: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha

d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 51-A foi dada pela Altera\'e7\'e3o n\'ba 141 }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 1 2534, de 23/12/10, DOE de 24/12/10), efeitos a partir de 24/12/10.\line \line }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub do art. 51-A pela Altera\'e7\'e3o n\'ba 31 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 8149 de 14/02/02, DOE de 15/02/02), efeitos de 15/02/02 a 23/12/10:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub "Art. 51-A. Durante o per\'edodo de 1\'ba de janeiro de 200 2 a 31 de dezembro de 2010, as al\'edquotas incidentes nas opera\'e7\'f5es e pre sta\'e7\'f5es indicadas no inciso I do art. 50, com as mercadorias e servi\'e7os a seguir indi cados, ser\'e3o acrescidas de dois pontos percentuais, passando a ser:"\line \li ne }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Red a\'e7\'e3o anterior dada ao art. 51-A, tendo sido acrescentado pela Altera\'e7\' e3o n\'ba 30 ( }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decret o n\'ba 8088, de 27/12/01, DOE de 28/12/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub "Art. 51-A. Durante o per\'edodo de 1\'ba de janeiro de 2002 a 31 de dezembro de 2010, as al\'edquotas incidentes nas opera\'e7\'f5es e presta\'e7\'f5es indicadas no inciso I do art. 50 ser\'e3o acrescidas de dois po ntos percentua is, passando a ser:" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub 19% (dezenove por cento), nas opera\'e7\'f5es com \'e1 lcool et\'edli co hidratado combust\'edvel (AEHC), cerveja e chope; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso I do }{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub do art. 51-A foi dada pela Altera\'e7\'e3o n\'ba 66 (Dec reto n\'ba 9547, de 20/09/05, DOE de 21/09/05), efeitos a partir de 01/10/05.\li ne \line Reda \'e7\'e3o anterior dada ao inciso I do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub do art. 51-A }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 30 (}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8088, de 27 /12/01, DOE de 28/12/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c

f0\nosupersub "I - 19% (dezenove por cento), nas opera\'e7\'f5es com cerveja e c hope;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 51-A, II}{\*\bkmkend 51-A, II}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II -}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 27% (vint e e sete por c ento) nas opera\'e7\'f5es e presta\'e7\'f5es com os produtos e servi\'e7os relac ionados no inciso II do artigo anterior. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II do art. 51-A foi dada pela Altera \'e7\'e3o n\'ba 31 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ( Decreto n\'ba 8149 de 14/02/02, DOE de 15/02/02)}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 01/01/02.\line \ line Reda\'e7\'e3o anterior dada ao inciso II do art. 51-A, tendo sido acrescent ado pela Alter a\'e7\'e3o n\'ba 30 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Decreto n\'ba 8088, de 27/12/01, DOE de 28/12/01}{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos at\'e9 31/12 /01:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - 27 % (vinte e sete por cento) nas opera\'e7\'f5es e presta\'e7\'f5es com os produto s e servi\'e7os relacionados no inciso II deste artigo." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 51-A, III}{\*\bkmkend 51-A, III} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III -}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 40% (q uarenta por ce nto) nas opera\'e7\'f5es com os produtos relacionados no inciso IV do artigo ant erior. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso III foi acrescentado ao art. 51-A pela Altera\'e7\'e3o n\'ba 39 (Decreto n\'ba 8435, de 03/02/03, DOE de 04/02/03), efeitos a partir de 01/01/03. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 51-A, 1o}{\*\bkmkend 51-A, 1o }{\b \'a7 1\'ba} N\'e3o se aplica o disposto neste artigo nas opera\'e7\'f5es co m \'f3leo diesel, cigarros enquadrados nas classes fiscais I, II e III pela legi sla\'e7 \'e3o federal do IPI, no fornecimento de energia el\'e9trica destinada ao consum o residencial inferior a 150 kwh mensais e nas presta\'e7\'f5es de servi\'e7os d e telefonia prestados mediante ficha ou cart\'e3o. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 1\'ba do art. 51-A foi dada pela Alter a\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02).\line \li ne OBS.}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : A altera\'e 7\'e3o deste \'a7 1\'ba, por meio da Altera\'e7\'e3o n\'ba 38, foi elaborada par a atender \'e0 disposi\'e7\'e3o do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s

had0\f1\fs20 \cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub artigo 15 da Lei n\'ba 8.534}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub de 13/12/02, DOE de 14/12/02, que prev\'ea que em rela\'e7\'e3o \'e0s opera\'e7\'f5es com \'f3leo diesel, aplicar-se-\'e1 as disposi\'e7\'f5es d o}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso II do par\ 'e1grafo \'fanico do art. 16-A}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub da Lei n\'ba 7.014, de 04/12/96.\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 1\'ba do art. 51-A, tendo sido acrescentado pela Altera\'e7\'e3o n\'ba 30 (}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 808 8, de 27/12/01, DOE de 28/12/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ), efeitos at\'e9 30/12/02:\line }{\b0\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba N\'e3o se aplica o disp osto neste artigo nas opera\'e7\'f5es com cigarros enquadrados nas classes fisca is I, II e III pela legisla\'e7\'e3o federal do IPI, no fornecimento de energia el\'e9trica de stinada ao consumo residencial inferior a 150 kwh mensais e nas presta\'e7\'f5es de servi\'e7os de telefonia prestados mediante ficha ou cart\'e3o." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 51-a, 2o}{\*\bkmkend 51-a, 2o}{\b \'a7 2\'ba }O recolhimento do imposto correspondente aos dois pontos perc entuais adicionais a que se refere este artigo ser\'e1 efetuado em conta corrent e espec \'edfica vinculada ao Fundo Estadual de Combate e Erradica\'e7\'e3o da Pobreza, na forma prevista em ato do Secret\'e1rio da Fazenda. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Portaria n\'ba 133, de 07/02/02, DOE de 08/02/01}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub disp\'f5e sobre o recolhimento, em separado, do ICMS Vinculado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Fun do Estadual de Combate e Erradica\'e7\'e3o da Pobreza. \par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO IX\line DA BASE DE C\'c1LCULO \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O I\line Das Disposi\'e7\'f5es Gerais \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 52}{\*\bkmkend 52}{\b Art. 52. }{ \b0 O montante do ICMS integra a sua pr\'f3pria base de c\'e1lculo, constituindo o respectivo destaque mera indica\'e7\'e3o para fins de controle. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico.} O disposto ne ste artigo se aplica, tamb\'e9m, na importa\'e7\'e3o do exterior de bem, mercado ria ou servi\'e7o. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico foi acrescentado ao art. 52 pela Altera\'e7\

'e3o n\'ba 30 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decre to n\'ba 8088, de 27/12/01, DOE de 28/12/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/02. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 53}{\*\bkmkend 53}{\b Art. 53. }{ \b0 Sendo o valor da opera\'e7\'e3o ou presta\'e7\'e3o fixado em moeda estrangei ra, observar-se-\'e1, no que couber, o disposto no}{\b0\ul\cf5 }{\b0 \'a7 1\'ba do art. 58}{ \b0 e no }{\b0 \'a7 3\'ba do art. 66}{\b0 . \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 54}{\*\bkmkend 54}{\b Art. 54}{\b 0 . No tocante aos acr\'e9scimos e aos descontos relativos ao valor das opera\'e 7\'f5es ou presta\'e7\'f5es, observar-se-\'e1 o seguinte: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 54, I}{\*\bkmkend 54, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub incluem-se na ba se de c\'e1lcu lo do ICMS: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 54, I, a}{\*\bkmkend 54, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7\'f5e s e presta\'e7\'f5es internas e interestaduais, todas as import\'e2ncias que rep resentarem despesas acess\'f3rias, seguros, juros e quaisquer outros acr\'e9scim os ou vantagens pagos, recebidos ou debitados pelo contribuinte ao destinat\'e1r io das mercado rias ou ao tomador dos servi\'e7os, inclusive o valor das mercadorias fornecidas ou dos servi\'e7os prestados a t\'edtulo de bonifica\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 54, I, b}{\*\bkmkend 54, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o va lor do frete r elativo a transporte intramunicipal, intermunicipal ou interestadual, caso o tra nsporte seja efetuado pelo pr\'f3prio vendedor ou remetente ou por sua conta e o rdem e seja cobrado em separado; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 54, I, c}{\*\bkmkend 54, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o va lor do IPI: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 54, I, c, 1}{\*\bkmkend 5 4, I, c, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b nas sa\'edd as efetuadas por contribuinte do imposto federal com destino a consumidor ou usu \'e1rio final, a estabelecimento prestador de servi\'e7o de qualquer natureza n\ 'e3o considerado contribuinte do ICMS, ou para uso, consumo ou ativo imobilizado de estabeleci mento de contribuinte; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 54, I, c, 2}{\*\bkmkend 5 4, I, c, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b nas devolu \'e7\'f5es de mercadorias, caso na aquisi\'e7\'e3o ou recebimento tiver o impost o federal integrado a base de c\'e1lculo do ICMS; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 54, I, d}{\*\bkmkend 54, I, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o mo ntante dos tri butos federais e das despesas aduaneiras, nas opera\'e7\'f5es de importa\'e7\'e3 o (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ar t. 58}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub

); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 54, I, e}{\*\bkmkend 54, I, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a im port\'e2ncia c obrada a t\'edtulo de servi\'e7o, nas opera\'e7\'f5es de fornecimento de mercado rias pelo prestador de servi\'e7o n\'e3o compreendido na compet\'eancia tribut\' e1ria dos Munic\'edpios (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\ fs24\cf0 \nosupersub art. 59, II}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 24\cf0\nosupersub ); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 54, II}{\*\bkmkend 54, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ser\'e3o dedu zidos da base de c\'e1lculo os descontos constantes no documento fiscal, desde que n\'e3o conc edidos sob condi\'e7\'e3o, assim entendidos os que estiverem sujeitos a eventos futuros e incertos; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 54, III}{\*\bkmkend 54, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ocorrendo reajustamento do pre\'e7o da opera\'e7\'e3o ou presta\'e7\'e3o, a exig\'eancia da diferen\'e7a do imposto atender\'e1 ao disposto no art. 134. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 55}{\*\bkmkend 55}{\b Art. 55. }{ \b0 N\'e3o integram a base de c\'e1lculo do ICMS: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 55, I}{\*\bkmkend 55, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor do IPI, quando a opera \'e7\'e3o de sa\'edda: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 55, I, a}{\*\bkmkend 55, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub for realizada entr e contribuintes do ICMS e relativa a produto destinado a comercializa\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e3o ou extra\'e7\'e3o, bem com o destinado a prestador de servi\'e7o de transporte, de comunica\'e7\'e3o ou de servi\'e7os de qualquer natureza sujeitos ao ICMS; e \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 55, I, b}{\*\bkmkend 55, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub conf igurar fato ge rador de ambos os impostos; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 55, II}{\*\bkmkend 55, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor corre spondente a ju ros, multas e atualiza\'e7\'e3o monet\'e1ria recebidos pelo contribuinte a t\'ed tulo de mora, por inadimpl\'eancia de seu cliente, desde que calculados sobre o valor da sa\'edda da mercadoria ou do servi\'e7o prestado, e auferidos ap\'f3s a ocorr\'eancia do fato gerador do tributo. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O II\line Da Base de C\'e1lculo das Oper a\'e7\'f5es Internas e Interestaduais \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 56}{\*\bkmkend 56}{\b Art. 56. }{ \b0 A base de c\'e1lculo do ICMS, nas opera\'e7\'f5es internas e interestaduais realizadas por comerciantes, industriais, produtores, extratores e geradores, qu ando n\'e3o pr

evista expressamente de forma diversa em outro dispositivo regulamentar, \'e9: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 56, I}{\*\bkmkend 56, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na sa\'edda de m ercadoria e na transmiss\'e3o de sua propriedade (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub art. 2\'ba, I, II, III e IV}{\b0\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ), o valor da opera\'e7\'e3 o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 56, II}{\*\bkmkend 56, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na entrada, n o territ\'f3ri o deste Estado, de energia el\'e9trica, de petr\'f3leo e de lubrificantes e comb ust\'edveis l\'edquidos ou gasosos derivados de petr\'f3leo, quando oriundos de outra unidade da Federa\'e7\'e3o e n\'e3o destinados a comercializa\'e7\'e3o, in dustrializa \'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e3o ou extra\'e7\'e3o (}{\b0\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 2\'ba, X}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ), o valor da ope ra\'e7\'e3o de que decorrer a entrada; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 56, III}{\*\bkmkend 56, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na falta d o valor a que se referem os incisos anteriores: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 56, III, a}{\*\bkmkend 56 , III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o pre\'e7o cor rente da mercadoria ou de sua similar no mercado atacadista do local da opera\'e 7\'e3o ou, na sua falta, no mercado atacadista regional, caso o remetente seja p rodutor, extrator ou gerador, inclusive de energia; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 56, III, b}{\*\bkmkend 56 , III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o pre\'e7o FOB de estabelecimento industrial a vista, caso o remetente seja industrial (}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'a7 1\'ba} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 56, III, c}{\*\bkmkend 56 , III, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o pre\'e7o FOB de estabelecimento comercial a vista, nas vendas a outros comerciantes ou indus triais, caso o remetente seja comerciante (}{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f0\fs24\cf0\nosupersub \'a7\'a7 1\'ba}{\b0\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f0\fs24\cf5\nosupersub e }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2\'ba}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub ); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 56, IV}{\*\bkmkend 56, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na sa\'edda d e mercadoria e m transfer\'eancia para estabelecimento situado neste Estado, pertencente ao mes mo titular: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 56, IV, a}{\*\bkmkend 56, IV, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub

a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o pre\'e7o de aq uisi\'e7\'e3o ou o valor correspondente \'e0 entrada mais recente da mercadoria; ou \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 56, IV, b}{\*\bkmkend 56, IV, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o custo da merca doria, quando produzida, gerada, extra\'edda ou fabricada pelo pr\'f3prio estabe lecimento; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 56, V}{\*\bkmkend 56, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na sa\'edda de m ercadoria em t ransfer\'eancia para estabelecimento situado em outra unidade da Federa\'e7\'e3o , pertencente ao mesmo titular: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 56, V, a}{\*\bkmkend 56, V, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o va lor correspond ente \'e0 entrada mais recente da mercadoria; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 56, V, b}{\*\bkmkend 56, V, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o cu sto da mercado ria produzida, assim entendido a soma do custo da mat\'e9ria-prima, material sec und\'e1rio, acondicionamento e m\'e3o-de-obra; ou \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 56, V, c}{\*\bkmkend 56, V, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub trat ando-se de mer cadoria n\'e3o industrializada, o seu pre\'e7o corrente no mercado atacadista do estabelecimento remetente; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 56, VI}{\*\bkmkend 56, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na sa\'edda d e mercadoria e fetuada pelo industrial ou pelo prestador do servi\'e7o, em retorno ao estabelec imento que a tiver remetido para industrializa\'e7\'e3o ou beneficiamento, a pre vista na }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub al\'ednea "a" do inciso II do art. 59}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0\nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 56, VII}{\*\bkmkend 56, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na sa\'edd a de mercadori a decorrente de opera\'e7\'e3o de venda aos encarregados da execu\'e7\'e3o da po l\'edtica de pre\'e7os m\'ednimos (CONAB/PGPM), o fixado pela autoridade federal competente, considerando-se nele j\'e1 inclu\'eddo o valor do ICMS; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 56, VIII}{\*\bkmkend 56, VIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na hip\ 'f3tese de con trato mercantil de venda para entrega futura de mercadoria: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 56, VIII, a}{\*\bkmkend 5 6, VIII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b o valor cons tante no contrato, quando celebrado concomitantemente com o documento fiscal emi

tido para fins de faturamento, devidamente atualizado a partir do vencimento da obriga\'e7\'e3o comercial at\'e9 a data da efetiva sa\'edda da mercadoria; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 56, VIII, b}{\*\bkmkend 5 6, VIII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a prevista n o inciso III deste artigo, em fun\'e7\'e3o do pre\'e7o vigente na data da efetiv a sa\'edda da mercadoria, na falta do contrato referido na al\'ednea anterior; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 56, IX}{\*\bkmkend 56, IX}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso IX do art. 56 foi revogado pela Altera\'e7\'e3o n\'ba 22 (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub ), efeitos a partir de 08/02/01}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line }{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IX - e m se tratando do imposto a ser recolhido por empresa geradora ou distribuidora d e energia el \'e9trica, relativo \'e0s opera\'e7\'f5es anteriores e posteriores, desde a prod u\'e7\'e3o ou importa\'e7\'e3o at\'e9 a \'faltima opera\'e7\'e3o, compreendendo tanto o tributo correspondente \'e0s opera\'e7\'f5es pr\'f3prias como o devido n a condi\'e7 \'e3o de sujeito passivo por substitui\'e7\'e3o, o pre\'e7o praticado na opera\' e7\'e3o final da qual decorra o fornecimento do produto ao consumidor, incluindo -se as import\'e2ncias cobradas a t\'edtulo de liga\'e7\'e3o ou religa\'e7\'e3o, e excluindo-s e os valores relativos a posteamento, rede, fia\'e7\'e3o e multas de mora (art. 80; art. 370, \'a7\'a7 2\'ba e 3\'ba);". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 56, X}{\*\bkmkend 56, X}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso X do art. 56 foi revogado pela Altera\'e7\'e3o n\'ba 95 (Decreto n\'ba 10569, de 12/11/07, DOE de 13/11/07), efeitos a partir de 01/01/08. \line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 31/12/07:\line }{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub X - nas sa\'eddas internas de programas para computador (\'93software\'94), personalizados ou n\'e3o, a equivalente ao dobro do valor d e mercado dos suportes f\'edsicos ou \'f3ticos de qualquer natureza em que os programas esteja m fixados ou gravados." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 56, 1o}{\*\bkmkend 56, 1o}{ \b \'a7 1\'ba }{\b0 Para aplica\'e7\'e3o do disposto nas }{ al\'edneas \'93b\'94 e \'93c\'94 do inciso III deste artigo}{\b0 , adotar-se-\'e1, sucessivamente: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 56, 1o, I}{\*\bkmkend 56, 1o, I}

{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o pre\'e 7o efetiva mente cobrado pelo estabelecimento remetente na opera\'e7\'e3o mais recente; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 56, 1o, II}{\*\bkmkend 56, 1o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub caso o remetent e n\'e3o tenha efetuado venda de mercadoria, o pre\'e7o corrente da mercadoria o u de sua similar no mercado atacadista do local da opera\'e7\'e3o ou, na falta d este, no mercado atacadista regional. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 56, 2o}{\*\bkmkend 56, 2o}{ \b \'a7 2\'ba}{\b0 Na hip\'f3tese da }{ al\'ednea \'93c\'94 do inciso III deste artigo}{\b0 , se o estabelecimento remetente n\'e3o efetuar vendas a outros com erciantes ou industriais, ou, em qualquer caso, se n\'e3o houver mercadoria similar, a bas e de c\'e1lculo ser\'e1 equivalente a 75% do pre\'e7o de venda corrente no varej o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 56, 3o}{\*\bkmkend 56, 3o}{ \b \'a7 3\'ba}{\b0 Na opera\'e7\'e3o de arrendamento mercantil, ao ser exercida a op\'e7\'e3o de compra pelo arrendat\'e1rio antes do final do contrato, bem co mo na hip \'f3tese de contrato celebrado em desacordo com a legisla\'e7\'e3o federal, a ba se de c\'e1lculo ser\'e1 a prevista no }{ \'a7 4\'ba do art. 563}{\b0 . \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 57}{\*\bkmkend 57}{\b Art. 57. }{ \b0 Observar-se-\'e1 o disposto: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 57, I}{\*\bkmkend 57, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no}{\b0\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub }{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 59}{\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , tratando-se de fornecimento de mercadorias por prestador de servi\'e7os; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 57, II}{\*\bkmkend 57, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no }{\b0\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 60}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , nos casos de presun\'e7\ 'e3o de omiss\'e3o de sa\'eddas ou de presta\'e7\'f5es; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 57, III}{\*\bkmkend 57, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nos }{\b0\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub arts. 61 a 65}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , para efeitos de antecipa\'e7\'e3o ou substitui\'e7\'e3o tribut\'e1ria, inclusive diferimento; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 57, IV}{\*\bkmkend 57, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nos arts. 69 a 72, para c \'e1lculo da diferen\'e7a de al\'edquotas; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 57, V}{\*\bkmkend 57, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no }{\b0\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 73}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , na aplica\'e7\'e3o da pa

uta fiscal; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 57, VI}{\*\bkmkend 57, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nos }{\b0\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub arts. 75 a 87}{\b0\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , nas hip\'f3teses d e redu\'e7\'f5es da base de c\'e1lculo; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 57, VII}{\*\bkmkend 57, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nos }{\b0\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub arts. 937 a 939}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , na apura\'e7\ 'e3o do imposto por arbitramento. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O III\line Da Base de C\'e1lculo nas Ent radas ou Aquisi\'e7\'f5es de Mercadorias\line ou Bens Procedentes do Exterior \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 58}{\*\bkmkend 58}{\b Art. 58. }{ \b0 Observado o disposto no art. 52, a base de c\'e1lculo do ICMS nas entradas o u aquisi\'e7\'f5es de mercadorias ou bens procedentes do exterior \'e9: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 58 foi dada pela Altera\'e7\'e3o n\'ba 33 (Decreto n\'b a 8250, de 08/05/02. DOE de 09/05/02), efeitos a partir de 09/05/02.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o origin \'e1ria, efeitos at\'e9 08/05/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub "Art. 58. }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub A base de c\'e1lculo do ICMS, nas entradas ou aquisi\'e7 \'f5es de mercadorias ou bens procedentes do exterior, quando n\'e3o prevista ex pressamente de forma diversa em outro dispositivo regulamentar, \'e9:}{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 58, I}{\*\bkmkend 58, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no desembara\'e7 o aduaneiro de mercadoria ou bem importados do exterior, a soma das seguintes parcelas: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 58, I, a}{\*\bkmkend 58, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o va lor da mercado ria ou bem constante nos documentos de importa\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 58, I, b}{\*\bkmkend 58, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o Im posto sobre a Importa\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 58, I, c}{\*\bkmkend 58, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o Im posto sobre Pr odutos Industrializados; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 58, I, d}{\*\bkmkend 58,

I, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o Im posto sobre Op era\'e7\'f5es de C\'e2mbio; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 58, I, e}{\*\bkmkend 58, I, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub quai squer outros i mpostos, taxas e contribui\'e7\'f5es, al\'e9m de despesas aduaneiras cobradas ou debitadas ao adquirente, relativas ao adicional ao frete para renova\'e7\'e3o d a marinha mercante, armazenagem, capatazia, estiva, arquea\'e7\'e3o e multas por infra\'e7\'e3 o; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "e", do inciso I do art. 58 foi dada p ela Altera\'e7 \'e3o n\'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03), efeitos a part ir de 01/01/03.\line \line Reda\'e7\'e3o anterior dada da a al\'ednea "e", do in ciso I do art. 58 pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02 . DOE de 31/12 /02) - sem efeito.\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub "e) quaisquer outros impostos, taxas, contribui\'e7\'f5es e de spesas aduaneiras;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "e", do inciso I do art. 58 foi dada pela Altera\'e7\'e3o n\'ba 2 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6421, de 14/05/97, DOE de 15/05/9 7}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 15/ 05/97 at\'e9 31/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub "e) quaisquer despesas aduaneiras cobradas ou debitadas ao adquirente, r elativas ao adicional ao frete para renova\'e7\'e3o da marinha mercante, adicion al de tarifa portu\'e1ria, armazenagem, capatazia, estiva, arquea\'e7\'e3o e mul tas por infra\'e7\'e3o;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 14/05/97:\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "e) quaisqu er despesas aduaneiras cobradas ou debitadas ao adquirente." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 58, II}{\*\bkmkend 58, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na aquisi\'e7 \'e3o ou arrem ata\'e7\'e3o em licita\'e7\'e3o p\'fablica de mercadoria ou bem importados do ex terior e apreendidos ou abandonados, o valor da arremata\'e7\'e3o ou da aquisi\' e7\'e3o, acrescido dos valores do Imposto sobre a Importa\'e7\'e3o, do IPI e de todas as despe sas cobradas do adquirente ou a ele debitadas. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 58, 1o}{\*\bkmkend 58, 1o}{ \b \'a7 1\'ba}{\b0 Sempre que o valor da opera\'e7\'e3o estiver expresso em moe da estrangeira: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 58, 1o, I}{\*\bkmkend 58, 1o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ser\'e1 feita sua

convers\'e3o em moeda nacional ao c\'e2mbio do dia da ocorr\'eancia do fato gera dor; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 58, 1o, II}{\*\bkmkend 58, 1o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na hi p\'f3tese de importa\'e7\'e3o, o pre\'e7o expresso em moeda estrangeira ser\'e1 convertido em moeda nacional pela mesma taxa de c\'e2mbio utilizada no c\'e1lculo do impos to sobre a importa\'e7\'e3o, sem qualquer acr\'e9scimo ou devolu\'e7\'e3o poster ior se houver varia\'e7\'e3o cambial at\'e9 o pagamento efetivo do pre\'e7o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 58, 2o}{\*\bkmkend 58, 2o}{ \b \'a7 2\'ba }{\b0 O valor fixado pela autoridade aduaneira para base de c\'e1l culo do Imposto sobre a Importa\'e7\'e3o, nos termos da lei aplic\'e1vel, substi tuir\'e1 o pre\'e7o declarado. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O IV\line Da Base de C\'e1lculo dos Forn ecimentos de Mercadorias \line por Prestadores de Servi\'e7os \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 59}{\*\bkmkend 59}{\b Art. 59. }{ \b0 A base de c\'e1lculo do ICMS, nos fornecimentos de mercadorias por prestador es de servi\'e7os de qualquer natureza, quando n\'e3o prevista expressamente de forma diversa em outro dispositivo regulamentar, \'e9: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 59, I}{\*\bkmkend 59, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no fornecimento de alimenta \'e7\'e3o, bebidas e outras mercadorias por qualquer estabelecimento (}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 2\'ba, VII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ), o valor total da opera\'e7\'e3o, compreendendo as mercadorias fornecidas e os servi\'e7os presta dos; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 59, II}{\*\bkmkend 59, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no fornecimen to de mercador ias pelo prestador de servi\'e7o n\'e3o compreendido na compet\'eancia tribut\'e 1ria dos Munic\'edpios, como definida em lei complementar, a saber: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 59, II, a}{\*\bkmkend 59, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa \'edda de merc adoria efetuada pelo industrial ou pelo prestador do servi\'e7o, em retorno ao e stabelecimento que a tiver remetido para industrializa\'e7\'e3o, beneficiamento ou processos similares, o valor acrescido relativo \'e0 industrializa\'e7\'e3o o u servi\'e7o, assim entendido o valor total cobrado pelo executor da industrializa\'e7\'e3o ou servi\'e7o, abrangendo o pre\'e7o das mercadorias ou insumos empregados, m\'e3o -de-obra e demais import\'e2ncias cobradas do encomendante ou a ele debitadas (} {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 2\'ba, VI}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 59, II, b}{\*\bkmkend 59, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub fo rnecimento de mercadorias pelo prestador de servi\'e7o n\'e3o indicado por lei complementar co mo sendo da compet\'eancia tribut\'e1ria dos Munic\'edpios, inclusive nos casos em que, embora o servi\'e7o conste na Lista de Servi\'e7os, a natureza do servi\

'e7o ou a form a como for contratado ou prestado n\'e3o corresponda \'e0 descri\'e7\'e3o legal do fato gerador do tributo municipal, o valor total da opera\'e7\'e3o, abrangend o o valor dos servi\'e7os prestados e o das mercadorias fornecidas (}{\b0\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 2\'ba, VIII}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 59, III}{\*\bkmkend 59, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no forneci mento de merca dorias com presta\'e7\'e3o de servi\'e7os compreendidos na compet\'eancia tribut \'e1ria dos Munic\'edpios, em que, por indica\'e7\'e3o expressa de lei complemen tar, houver a incid\'eancia do ICMS sobre o valor das mercadorias fornecidas, o pre\'e7o corre nte das mercadorias fornecidas ou empregadas pelo prestador (}{\b0\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 2\'ba, IX}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ). \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O V\line Da Base de C\'e1lculo nos Casos de Presun\'e7\'e3o de Omiss\'e3o de Sa\'eddas\line ou de Presta\'e7\'f5es \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 60}{\*\bkmkend 60}{\b Art. 60. }{ \b0 A base de c\'e1lculo do ICMS, nos casos de presun\'e7\'e3o de omiss\'e3o de sa\'eddas ou de presta\'e7\'f5es, \'e9: \par }\pard \s14 \qj\sa180\fi1080\tqdec\tx20994 {\*\bkmkstart 60, I}{\*\bkmkend 60, I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na s hip\'f3teses de saldo credor de caixa, de suprimento de caixa de origem n\'e3o comprovada, d e passivo fict\'edcio ou inexistente e de entradas ou pagamentos n\'e3o registra dos na escritura\'e7\'e3o, o valor do saldo credor de caixa ou do suprimento de origem n\'e3o comprovada, ou do exig\'edvel inexistente, ou dos pagamentos ou do custo das ent radas n\'e3o registrados, conforme o caso, que corresponder\'e1 ao valor da rece ita n\'e3o declarada (art. 2\'ba, \'a7 3\'ba); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso I do art. 60 foi dada pela Altera\'e7\'e3 o n\'ba 10 (De creto n\'ba 7490, de 30/12/98. DOE de 31/12/98).\line \line }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ri a:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "{\* \bkmkstart 60, I}{\*\bkmkend 60, I}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub I - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub nas hip\'f3teses de saldo credor de caixa, de suprime nto de caixa d e origem n\'e3o comprovada, de passivo fict\'edcio ou inexistente e de entradas ou pagamentos n\'e3o contabilizados, o valor do saldo credor de caixa ou do supr imento de origem n\'e3o comprovada, ou do exig\'edvel inexistente, ou dos pagame ntos ou do cus to das entradas n\'e3o contabilizados, conforme o caso, que corresponder\'e1 ao valor da receita n\'e3o declarada (art. 2\'ba, \'a7 3\'ba);}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 60, II}{\*\bkmkend 60, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub tratando-se d

e diferen\'e7a apurada pelo fisco por meio de levantamento quantitativo de estoque, para efeit os de defini\'e7\'e3o do valor unit\'e1rio da mercadoria: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso II do art. 60 foi dada pela Altera\'e7\'e 3o n\'ba 17 (D ecreto n\'ba 7824, de 17/07/00, DOE de 18/07/00).\line \line }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1r ia:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "{\* \bkmkstart 60, II}{\*\bkmkend 60, II}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub II - tratando-se de diferen\'e7a apurada pelo fis co por meio de levantamento quantitativo de estoque, para efeitos de defini\'e7\ 'e3o do valor unit\'e1rio da mercadoria:\line {\*\bkmkstart 60, II, a}{\*\bkmkend 60, II, a}a) apurando-se omiss\'e3o de sa\'eddas, o pre\'e7o m\'e9dio das sa\'eddas praticad o pelo contribuinte no \'faltimo m\'eas em que a mercadoria houver sido comercia lizada no per \'edodo fiscalizado, ou, quando o pre\'e7o n\'e3o for conhecido ou n\'e3o merece r f\'e9, o pre\'e7o m\'e9dio praticado por outro estabelecimento da mesma pra\'e 7a, que explorar id\'eantica atividade econ\'f4mica, em rela\'e7\'e3o ao \'falti mo m\'eas do p er\'edodo objeto do levantamento;\line {\*\bkmkstart 60, II, b}{\*\bkmkend 60, I I, b}b) apurando-se omiss\'e3o de entradas, e ficando caracterizada a exist\'ean cia de receita oculta empregada no pagamento de tais entradas, o valor do custo das entradas o mitidas, que corresponder\'e1 ao pre\'e7o m\'e9dio das compras do \'faltimo m\'e as de aquisi\'e7\'e3o da mesma esp\'e9cie de mercadoria.}{\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub apurando-se omiss\'e3o de sa\'eddas: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub o pre\'e7o m\'e9dio das sa\'eddas praticado pelo contr ibuinte no \'faltimo m\'eas em que a mercadoria houver sido comercializada no per\'edodo fi scalizado; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub inexistindo comercializa\'e7\'e3o da mercadoria no per \'edodo fiscal izado, o custo m\'e9dio unit\'e1rio constante do invent\'e1rio final do per\'edo do considerado, acrescido da margem de valor adicionado constante do }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Anexo 88}{\b0\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , na hip\'f3tese de ser e nquadrada no regime de substitui\'e7\'e3o tribut\'e1ria ou do }{\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Anexo 89}{\b0\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nos demais casos; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub inexistindo estoque final da mercadoria no per\'edodo fiscalizado, o

custo m\'e9dio unit\'e1rio constante do invent\'e1rio inicial do per\'edodo con siderado, atualizado monetariamente na forma prevista no }{\b0\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub artigo 137}{\b0\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e acrescido da margem de valor adi cionado constante do }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0\nosupersub Anexo 88}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s24\cf0 \nosupersub , na hip\'f3tese da mercadoria ser enquadrada no regime de substitui \'e7\'e3o tribut\'e1ria ou do }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub Anexo 89}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24 \cf0\nosupersub nos demais casos; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub 4 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0 \fs24\cf0 \nosupersub inexistindo estoque inicial da mercadoria no per\'edodo fiscalizado, o custo m\'e9dio das entradas praticado pelo contribuinte no \'faltimo m\'eas e m que a mercadoria houver sido adquirida no per\'edodo fiscalizado, acrescido da margem de val or adicionado constante do }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0\nosupersub Anexo 88}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub , na hip\'f3tese da mercadoria ser enquadrada no regime de substitui \'e7\'e3o tribut\'e1ria ou do }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub Anexo 89}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub nos demais casos; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub 5 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0 \fs24\cf0 \nosupersub quando o pre\'e7o n\'e3o for conhecido ou n\'e3o merecer f\'e9, o pr e\'e7o m\'e9dio praticado por outro estabelecimento da mesma pra\'e7a, em rela\' e7\'e3o ao \'faltimo m\'eas do per\'edodo objeto do levantamento; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub apurando-se omiss\'e3o de entradas e ficando caracteriz ada a exist \'eancia de receita oculta empregada no pagamento de tais entradas: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub o custo m\'e9dio das compras no \'faltimo m\'eas de aq uisi\'e7\'e3o da mesma esp\'e9cie de mercadoria no per\'edodo considerado; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub inexistindo aquisi\'e7\'e3o da mercadoria no per\'edod o fiscalizado, o custo m\'e9dio}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu persub unit\'e1rio constante do invent\'e1rio final do per\'edodo considerado; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub inexistindo estoque final da mercadoria no per\'edodo fiscalizado, o custo m\'e9dio unit\'e1rio constante do invent\'e1rio inicial do per\'edodo con siderado, atualizado monetariamente na forma prevista no }{\b0\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub artigo 137}{\b0\i0\ul0\strik e0\v0\expnd0

\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub 4 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub inexistindo estoque inicial da mercadoria no per\'edod o fiscalizado, o pre\'e7o m\'e9dio das sa\'eddas praticado pelo contribuinte no \'faltimo m\'e as em que a mercadoria houver sido comercializada no per\'edodo fiscalizado, ded uzido da margem de valor adicionado constante do }{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub Anexo 88}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub , na hip\'f3tese da mercadoria ser enquadrada n o regime de substitui\'e7\'e3o tribut\'e1ria ou do }{\b0\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub Anexo 89}{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f0\fs24\cf0\nosupersub nos demais casos; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub 5 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub quando o custo unit\'e1rio n\'e3o for conhecido ou n\' e3o merecer f \'e9, o custo m\'e9dio praticado por outro estabelecimento da mesma pra\'e7a, em rela\'e7\'e3o ao \'faltimo m\'eas do per\'edodo objeto do levantamento. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 60, 1o}{\*\bkmkend 60, 1o}{ \b\fs24 \'a7 1\'ba }Na apura\'e7\'e3o da base de c\'e1lculo em fun\'e7\'e3o dos crit\'e9rios previstos neste artigo, quando forem constatadas, simultaneamente, irregulari dades no dispon\'edvel e no exig\'edvel, bem como entradas ou pagamentos n\'e3o registrados ou quaisquer outras omiss\'f5es de receitas tribut\'e1veis, levar-se -\'e1 em conta, apenas, a ocorr\'eancia ou diferen\'e7a de maior valor monet\'e1 rio, se se con figurar a presun\'e7\'e3o de que as demais nela estejam compreendidas. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 1\'ba do art. 60 foi dada pela Altera\'e7\' e3o n\'ba 10 ( Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98), para substitur a express\'e3o "}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'e3 o contabilizados}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub " po r "}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'e 3o registrados}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub ". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 60, 2o}{\*\bkmkend 60, 2o}{ \b \'a7 2\'ba }{\b0 Na hip\'f3tese de falta de comprova\'e7\'e3o da sa\'edda de mercadoria do territ\'f3rio estadual, quando esta transitar neste Estado acompan hada de Pa sse Fiscal de Mercadorias, observar-se-\'e1 o disposto no }{ art. 960}{\b0 . \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O VI\line Da Base de C\'e1lculo para Fin s de Antecipa\'e7\'e3o ou Substitui\'e7\'e3o Tribut\'e1ria, Inclusive para Pagam ento do Imposto Sobre o Estoque Final, e do Imposto Cujo Lan\'e7amento Seja Dife rido \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 61}{\*\bkmkend 61}{\b Art. 61. }{ \b0 A base de c\'e1lculo do ICMS para fins de reten\'e7\'e3o do imposto pelo res pons\'e1vel por substitui\'e7\'e3o, nas opera\'e7\'f5es internas, relativamente \'e0s opera \'e7\'f5es subseq\'fcentes, bem como para fins de antecipa\'e7\'e3o do pagamento na entrada de mercadoria no estabelecimento e nas demais hip\'f3teses regulamen

tares, \'e9: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 61, I}{\*\bkmkend 61, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o pre\'e7o \'fan ico ou m\'e1xi mo de venda adotado pelo contribuinte substitu\'eddo ou adquirente, fixado ou su gerido pelo fabricante ou pelo importador ou fixado pela autoridade competente; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 61, II}{\*\bkmkend 61, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na falta da f ixa\'e7\'e3o d e pre\'e7o referida no inciso anterior, o valor da opera\'e7\'e3o pr\'f3pria rea lizada pelo remetente ou fornecedor, acrescido dos valores correspondentes a seg uros, fretes, carretos, IPI e outros encargos cobrados ou transfer\'edveis ao ad quirente, adic ionando-se ao montante a margem de valor adicionado (MVA) relativa \'e0s opera\' e7\'f5es subseq\'fcentes, de acordo com o percentual previsto: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\ nosupersub :}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b A reda\'e7 \'e3o atual do inciso II do art. 61 foi dada pela Altera\'e7\'e3o n\'ba 7 (Decre to n\'ba 7365, de 01/07/98, DOE de 02/07/98).\line \line }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\ line }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - na falta da f ixa\'e7\'e3o de pre\'e7o referida no inciso anterior, o valor da opera\'e7\'e3o pr\'f3pria rea lizada pelo remetente ou fornecedor, acrescido dos valores correspondentes a seg uros, fretes, carretos, IPI e outros encargos cobrados ou transfer\'edveis ao ad quirente, adicionando-se ao montante a margem de valor adicionado (MVA), inclusi ve lucro, rela tiva \'e0s opera\'e7\'f5es subseq\'fcentes, de acordo com o percentual previsto: }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 61, II, a}{\*\bkmkend 61, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no }{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Anexo 88}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , a ser determ inado em fun\'e7\'e3o de ser industrial, atacadista ou importador o estabelecime nto fornecedor ou remetente, tratando-se das mercadorias de que cuidam os incisos II e IV do a rt. 353; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 61, II, b}{\*\bkmkend 61, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no }{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Anexo 89}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , em se tratan do de quaisquer outras mercadorias n\'e3o contempladas no }{\b0\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Anexo 88}{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub : \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o

utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24 \cf0\nosupersub sendo o adquirente pessoa n\'e3o inscrita no cadastro estadual; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do item 1, do inciso II do art. 61 foi dada pela Al tera\'e7\'e3o n\'ba 9 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ),}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub para excluir a express\'e3o "}{\b\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ou inscrita na condi\'e7\'e 3o de microempresa comercial varejista ou de microempresa ambulante", }{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 01/01/99,}{\b \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub nos demais casos que a legisla\'e7\'e3o preveja o pagamento d o imposto por antecipa\'e7\'e3o, nos termos do }{\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'a7 2\'ba do art. 352}{\b0\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O item 2 foi acrescentado ao inciso II do art. 61 pela Altera\'e7\'e3o n\ 'ba 5 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub , DOE de 04/03/98). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 61, III}{\*\bkmkend 61, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\ 'e7\'f5es com refrigerantes e bebidas energ\'e9ticas, o valor fixado pela Secretaria da Fazend a, ou, na falta deste, o pre\'e7o praticado pelo fabricante, mais IPI, acrescido da margem de valor adicionado fixada no Anexo 88; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso III do }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub do art. 61 foi dada pela Altera\'e7\'e3o n\'ba 66 (Decreto n\'ba 9547, de 20/09/05, DOE de 21/09/05).\line \line Reda\'e7\'e3o ant erior dada ao

inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub do art. 61 pela Altera\'e7\'e3o n\'ba 55 (Decreto n\'ba 9068 de 12/04/04, DOE de 13/04/ 04):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "III - nas opera\'e7\'f5es efetuadas por estabelecimento fabricante de cerve jas, chopes, refrigerantes e bebidas energ\'e9ticas, o pre\'e7o indicado em paut a fiscal estab elecida pela Secretaria da Fazenda, ou, na falta deste, o pre\'e7o praticado pel o fabricante, mais IPI, acrescido da margem de valor adicionado fixada no Anexo 88;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Reda \'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub "III - nas opera\'e7\'f5es efetuadas por estabelecimento fabricante de cervejas, chopes e refrigerantes, o pre\'e7o indicado em pauta fi scal estabelec ida pela Secretaria da Fazenda, ou, na falta deste, o pre\'e7o praticado pelo fa bricante, mais IPI, acrescido da margem de valor adicionado fixada no Anexo 88;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 61, IV}{\*\bkmkend 61, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7 \'f5es com pne um\'e1ticos, c\'e2maras de ar e protetores de borracha, o valor correspondente a o pre\'e7o de venda a consumidor constante em tabela estabelecida por \'f3rg\'e3 o competente para venda a consumidor, acrescido do valor do frete, ou, em sua fa lta, o pre\'e7 o praticado pelo remetente, constante no documento fiscal, inclu\'eddos o IPI, s eguros, carreto, frete e demais despesas cobradas do adquirente ou a ele debitad as, acrescido da margem de valor adicionado fixada no }{\b0\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub Anexo 88}{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f0\fs24\cf0\nosupersub (Convs. ICMS 85/93 e 110/96); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 61, V}{\*\bkmkend 61, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas aquisi\'e7\'f5es de produtos n\ 'e3o alcan\'e7ados pela substitui\'e7\'e3o tribut\'e1ria, efetuadas por farm\'e1 cias, drogarias e casas de produtos naturais, o valor da aquisi\'e7\'e3o, consta nte na Nota Fi scal emitida pelo fornecedor, inclu\'eddos IPI, frete e demais despesas debitada s ao adquirente, acrescentando-se ao montante a margem de valor adicionado: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso V do art. 61 foi dada pela Altera\'e7\'e3 o}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 57 }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9152 , de 28/07/04, DOE de 29/07/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub )}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub , efeitos a partir de 01/01/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub :\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso V do art. 61 pela A

ltera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 04/03/98 a 3 1/12/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "V- na s aquisi\'e7\'f5es de produtos n\'e3o alcan\'e7ados pela substitui\'e7\'e3o trib ut\'e1ria, efetuadas por farm\'e1cias, drogarias e casas de produtos naturais, o valor da aquisi\'e7\'e3o, constante na Nota Fiscal emitida pelo fornecedor, inc lu\'eddos IPI, frete e demais despesas debitadas ao adquirente, acrescentando-se ao montante a margem de valor adicionado estipulada no Anexo 89."\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\' e1ria, efeitos at\'e9 03/03/98:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub "{\*\bkmkstart 61, V}{\*\bkmkend 61, V}}{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub V - nas aquisi\'e7\'f5es de p rodutos n\'e3o alcan\'e7ados pela substitui\'e7\'e3o tribut\'e1ria, efetuadas por farm\'e1cias , drogarias e casas de produtos naturais, o valor da aquisi\'e7\'e3o, constante na Nota Fiscal emitida pelo fornecedor, inclu\'eddos IPI, frete e demais despesa s cobradas do adquirente ou a ele debitadas, acrsecido da margem de valor adicionado fixada no Anexo 88 (Conv. ICMS 85/93 e 110/96);" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub de 100% (cem por cento), tratando-se de aquisi\' e7\'f5es de pr odutos destinados \'e0s farm\'e1cias de manipula\'e7\'e3o para serem utilizados na elabora\'e7\'e3o de medicamentos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub estipulada no Anexo 89, nos demais casos. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 61, VI}{\*\bkmkend 61, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI -}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso VI do art. 61 foi revogado pela Altera\'e7\'e3o n\'ba 29 (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8087, d e 27/12/01, DOE de 28/12/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VI, tendo sid o acrescentado ao art. 61 pela Altera\'e7\'e3o n\'ba 22 (Decreto n\'ba 7902 de 07/02/01, DOE d e 08/02/01)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub , efeitos de 01/01/01 a 27/12/01:\line }{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub "VI - nas opera\'e7\'f5es com produtos resultantes do ab ate de aves e de gado bovino, bufalino, e su\'edno, em estado natural, refrigera dos, congelados, defumados, secos, salgados ou temperados, inclusive charque, o valor fixado e m pauta fiscal estabelecida pela Secretaria da Fazenda, ou, na falta deste, a ba se de c\'e1lculo prevista no inciso II deste artigo."

\par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 61, VII}{\*\bkmkend 61, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\ 'e7\'f5es com blocos, tijolos, telhas e combog\'f3s, produtos cer\'e2micos de uso em constru\' e7\'e3o civil em cuja fabrica\'e7\'e3o \'e9 utilizada como mat\'e9ria-prima argi la ou barro cozido, o valor fixado em pauta fiscal estabelecida pela Secretaria da Fazenda. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso VII foi acrescentado ao art. 61 pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02)}{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 61, VIII}{\*\bkmkend 61, VIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII -}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas ope ra\'e7\'f5es c om os produtos comest\'edveis resultantes do abate de aves e de gado bovino, buf alino e su\'edno: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso VIII foi acrescentado ao art. 61 pela Altera\'e7\'e3o n\'ba 49 (Decreto n\'ba 8.853, de 23/12/03, DOE de 24/12/03), efeitos a partir de 01/ 02/04. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub tratando-se de antecipa\'e7\'e3o tribut\'e1ria e xigida no mome nto da remessa de aves vivas ou do gado em p\'e9 para o abate: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o valor fixado em pauta fiscal, que ser\'e1 def inido com base na m\'e9dia do pre\'e7o de venda a consumidor final dos produtos comest\'edveis resultantes do abate, considerando-se a quantidade m\'e9dia desses produtos, po r animal em idade de abate; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub se n\'e3o houver pauta fiscal, o valor da opera \'e7\'e3o pr \'f3pria de remessa para o abate, realizada pelo remetente ou fornecedor, acresc ido dos valores correspondentes a seguros, fretes, carretos e outros encargos co brados ou transfer\'edveis ao adquirente, adicionando-se ao montante a margem de valor adicion ado (MVA) prevista no }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs2 4\cf0\nosupersub Anexo 88}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\ fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub tratando-se de antecipa\'e7\'e3o tribut\'e1ria e xigida no mome nto da sa\'edda interna ou da entrada no territ\'f3rio deste Estado dos produtos resultantes do abate:

\par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub o valor da opera\'e7\'e3o pr\'f3pria realizada pelo remetente ou fornecedor, acrescido dos valores correspondentes a seguros, fretes, carreto s e outros encargos cobrados ou transfer\'edveis ao adquirente, adicionando-se a o montante a margem de valor adicionado (MVA) prevista no }{\b0\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Anexo 88}{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o valor determinado em pauta fiscal, se este fo r maior que a base de c\'e1lculo prevista no item anterior. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 61, IX}{\*\bkmkend 61, IX}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em rela\'e7\' e3o \'e0 antec ipa\'e7\'e3o parcial do imposto, estabelecida no art. 352-A, o valor da opera\'e 7\'e3o interestadual constante no documento fiscal de aquisi\'e7\'e3o, observado o disposto no \'a7 8\'ba. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A reda\'e7\'e3o atual }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub do inciso IX do art. 61}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 57 (}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n \'ba 9152, de 28/07/04, DOE de 29/07/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso IX, tendo sid o acrescentado ao art. 61 pela Altera\'e7\'e3o n\'ba 52 }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8969}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 12/02/04, DOE de 13/02/04)}{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos de 01/03/04 a 2 8/07/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "IX - em rela\'e7\'e3o \'e0 antecipa\'e7\'e3o parcial do imposto, estabe lecida no art. 352-A, o valor da opera\'e7\'e3o interestadual constante no documento fiscal de aquisi\'e7\'e3o." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 61, X}{\*\bkmkend 61, X}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X -}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7\' f5es com \'e1l cool a granel n\'e3o destinado ao uso automotivo, o estabelecido em pauta fiscal ou, na falta deste, o valor da opera\'e7\'e3o acrescido dos percentuais de marg em de valor agregado previstos em Ato COTEPE (Conv. ICMS 110/07); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub A reda\'e7\'e3o atual do inciso X do }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 61 foi dada pela Altera\'e7\'e3o n\'ba 103 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 11124, de 01/07/08, DOE de 02/07/08}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/07/08.\line \line Reda\' e7\'e3o anterior dada ao inciso X, tendo sido}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub acrescentado ao}{\b\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub art. 61}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 57 (}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9152, de 28/07/04, DOE de 29/07/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub ), ef eitos de 29/07/04 a 30/06/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub "X - nas opera\'e7\'f5es com \'e1lcool a granel n\' e3o destinado ao uso automotivo, o estabelecido em pauta fiscal ou, na falta des te, o valor da opera\'e7\'e3o acrescido dos percentuais de margem de valor agregado previstos no Anexo I do Conv\'eanio ICMS 03/99;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 61, XI}{\*\bkmkend 61, XI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI -}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7 \'f5es com mer cadorias provenientes de outra unidade da Federa\'e7\'e3o, para serem comerciali zadas em feiras ou exposi\'e7\'f5es no territ\'f3rio deste Estado, o pre\'e7o de venda declarado pelo contribuinte. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\ nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub O inciso XI foi acrescentado ao art. 61 pela Altera\'e7\'e3o n\'ba 60 (Dec reto n\'ba 928 1, de 21/12/04, DOE de 22/12/04). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 61, XII}{\*\bkmkend 61, XII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\ 'e7\'f5es com cervejas, chopes e \'e1guas minerais e gasosas: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do inciso XII do }{\b\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 61 foi dada pela Alt era\'e7\'e3o n\'ba 92 (Decreto n\'ba 10414, de 03/08/07, DOE de 04 e 05/08/07), efeitos a partir de 04/08/07.\line \line Reda\'e7\'e3o anterior dada \'e0 parte inicial do inc iso XII, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\

shad0\f1\fs20\cf0\nosupersub do 61 pela}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Altera\'e7\'e3o n\'ba 66 (Decreto n\'ba 9547, de 20/09/05, DOE d e 21/09/05), efeitos de 21/09/05 a 03/08/07:\line }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "XII - nas opera\'e7\'f5es com cervejas e chopes:" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o valor da opera\'e7\'e3o pr\'f3pria realizada p elo remetente, acrescido dos valores correspondentes a seguros, fretes, carretos e outros enca rgos cobrados ou transfer\'edveis ao adquirente, adicionando-se ao montante a ma rgem de valor adicionado (MVA) prevista no }{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f0\fs24\cf0\nosupersub Anexo 88}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub ; ou \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 61, XII, b}{\*\bkmkend 61 , XII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor fixado pela Secretaria da Fazenda, se este for maior que a base de c\'e1lculo prevista na al\'ednea anterior. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 61, XIII}{\*\bkmkend 61, XIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIII -}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas ope ra\'e7\'f5es c om aparelhos de telefonia celular, especificados no item 35 do inciso II do art. 353, o pre\'e7o praticado pelo remetente acrescido de quaisquer tributos ou des pesas cobradas ou debitadas ao adquirente, adicionando-se ao montante a margem d e valor adicio nado (MVA) prevista no Anexo 88, sem preju\'edzo da redu\'e7\'e3o de que trata o inciso XXIV do caput do art. 87; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XIII do}{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 61 foi dada pela Altera\'e7\'e3o n\'ba 13 0 (Decreto n\'ba 11.923, de 11/01/10, DOE de 12/01/10), efeitos a partir de 01/0 2/10.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Red a\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub inciso XIII foi}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub acrescentado ao art. 61 pela Altera\'e7\'e3o n\' ba }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 74 (Decreto n\'ba 9786, de 10/02/06, DOE de 11 e 12/02/06), efeitos a partir de 1\'ba de mar\'e7o de 2006:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "XIII - nas opera\'e7\'f5es com aparelhos de telefonia celular, especificados no item 35 do inciso II do art. 353, o pre\'e7o praticado pelo remetente acrescido de q uaisquer tributos ou despesas cobradas ou debitadas ao adquirente, sem preju\'ed zo da redu\'e7 \'e3o prevista no inciso XXIV do caput do art. 87;". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 61, XIV}{\*\bkmkend 61, XIV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIV -}{\b0\

i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\ 'e7\'f5es com a\'e7\'facar de cana, observado o disposto no \'a7 9\'ba: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XIV foi acrescentado ao art. 61 pela Altera\'e7\'e3o n\'ba 75 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub De creto n\'ba 98 18, de 21/02/06, DOE de 22/02/06}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ). \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o valor da opera\'e7\'e3o pr\'f3pria realizada p elo remetente, acrescido dos valores correspondentes a seguros, fretes, carretos e outros enca rgos cobrados ou transfer\'edveis ao adquirente, adicionando-se ao montante a ma rgem de valor adicionado (MVA) prevista no Anexo 88; ou \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o valor fixado pela Secretaria da Fazenda, se es te for maior q ue a base de c\'e1lculo prevista na al\'ednea anterior. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 61, XV}{\*\bkmkend 61, XV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7 \'f5es com med icamentos, realizadas por contribuintes atacadistas que efetuem, com preponder\' e2ncia, vendas para hospitais, cl\'ednicas e \'f3rg\'e3os p\'fablicos, desde que autorizados pelo titular da Superintend\'eancia de Administra\'e7\'e3o Tribut\' e1ria, o valor da opera\'e7\'e3o pr\'f3pria realizada pelo remetente ou fornecedor, acrescido dos valores correspondentes a seguros, fretes, carretos, IPI e outros encargos c obrados ou transfer\'edveis ao adquirente, adicionando-se ao montante a margem d e valor adicio nado (MVA) prevista no Anexo 88, sendo que, em rela\'e7\'e3o \'e0s vendas n\'e3o destinadas a hospitais, cl\'ednicas e \'f3rg\'e3os p\'fablicos, dever\'e1 ser r ecolhida a diferen\'e7a do imposto, adotando-se como base de c\'e1lculo para est as opera\'e7 \'f5es a prevista no inciso I do \'a7 2\'ba. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XV do }{\b\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 61 foi dada pela Altera\'e7\'e3o n\'ba 12 9 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Dec reto n\'ba 11.913}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub , d e 30/12/09, DOE de 31/12/09), efeitos a partir de 31/12/09.\line \line Reda\'e7\ 'e3o anterior dada ao inciso XV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub do art. 61 pela Altera\'e7\'e3o n\'ba 81 (}{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10.156}{\b\i0

\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 13/11/06 , DOE de 14/11 /06), efeitos de 14/11/06 a 30/12/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub "XV - nas opera\'e7\'f5es com medicamentos, realizadas por contribuintes atacadistas que efetuem vendas exclusivamente para hospitais, cl \'ednicas e \'f3rg\'e3os p\'fablicos, o valor da opera\'e7\'e3o pr\'f3pria reali zada pelo remetente ou fornecedor, acrescido dos valores correspondentes a segur os, fretes, carretos, IPI e outros encargos cobrados ou transfer\'edveis ao adqu irente, adicio nando-se ao montante a margem de valor adicionado (MVA) prevista no Anexo 88."\l ine \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Reda\'e7\'e3o anterior dada ao inciso XV tendo sido acrescentado ao }{\b\i\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 61 pela Altera\'e7\' e3o n\'ba 79 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Decret o n\'ba 10.066}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub , de 03/08/06, DOE de 04/08/06) efeitos de 04/08/06 a 13/11/06:\line }{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XV - nas opera\'e7\'f5 es com medicamentos, realizadas por contribuintes atacadistas que efetuem vendas exclusivamente para hospitais, cl\'ednicas e \'f3rg\'e3os p\'fablicos, a previs ta no inciso II deste artigo." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 61, 1o}{\*\bkmkend 61, 1o}{ \b \'a7 1\'ba }{\b0 Na impossibilidade de inclus\'e3o dos valores referentes a f rete ou seguro na base de c\'e1lculo de que trata este artigo, por n\'e3o serem esses valo res conhecidos pelo sujeito passivo por substitui\'e7\'e3o no momento da emiss\' e3o do documento fiscal, o recolhimento do imposto sobre as referidas parcelas s er\'e1 efetuado pelo destinat\'e1rio, na forma prevista no par\'e1grafo \'fanico do }{ art. 35 7}{\b0 . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 61, 2o}{\*\bkmkend 61, 2o}{ \b \'a7 2\'ba}{\b0 Para efeitos de substitui\'e7\'e3o ou antecipa\'e7\'e3o trib ut\'e1ria, nas opera\'e7\'f5es com os produtos a seguir indicados, a determina\' e7\'e3o da base de c\'e1lculo ser\'e1 feita segundo os seguintes crit\'e9rios: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 61, 2o, I}{\*\bkmkend 61, 2o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub produtos farmac \'eauticos e demais mercadorias especificados no item 13 do inciso II do art. 35 3, em conson\'e2ncia com o Conv\'eanio ICMS 76/94; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I, do \'a7 2\'ba do art. 61 foi dada pela Altera\'e7\'e3o n\'ba 129 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub Decreto n\'ba 11.913}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub , de 30/12/09, DOE de 31/12/09), efeitos a partir de 31/12/09.\line \line Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 30/12/09:\li ne }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - }{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub produtos farmac\'e auticos e demais mercadorias especificados no }{\b0\i\ul0\strike0\v0\expnd0\expn

dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub item 13 do inciso II do art. 353}{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , em conson\'e2ncia com o Conv\'eanio ICMS 76/94 e suas altera\'e7\'f5es posteriores, especialmente a in troduzida pelo Conv\'eanio ICMS 04/95, inclusive quanto \'e0 redu\'e7\'e3o da base de c\'e1lcu lo para fins de substitui\'e7\'e3o tribut\'e1ria, em 10%, n\'e3o podendo resulta r em carga de ICMS inferior a 7%;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Ver art. 3\'ba-A do Decreto n\'ba 7799/00, DOE de 09/05/00, com efeitos a partir de 10/05/00, que estabelece a carga tribut\'e1ria 12,15% quando as aquisi\'e7\'f5es forem feitas por distribuidoras}{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub ve\'edculos automotores novos (autom\'f3veis de passa geiros, jipes, ambul\'e2ncias, camionetas, furg\'f5es, "pick-ups" e outros ve\'edculos) a que se refere o item 18 do inciso II do art. 353, em conson\'e2ncia com o Conv\'eani o ICMS 132/92 e suas altera\'e7\'f5es posteriores; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II, do \'a7 2\'ba do art. 61 foi dad a pela Altera\'e7\'e3o n\'ba 34}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub , (Decreto n\'ba 8276 de 26/06/02, DOE de 27/06/02),}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 0 1/04/02.\line \line Reda\'e7\'e3o anterior dada ao inciso II, \'a7 2\'ba do art. 61 pela Alter a\'e7\'e3o n\'ba 28}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub (Decreto n\'ba 8066, de 21/11/01, DOE de 22/11/01), efeitos de 22/ 10/01 at\'e9 31/03/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub "{\*\bkmkstart 61, 2o, II}{\*\bkmkend 61, 2o, II}II -}{\b\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ve\'edculos automotores nov os (autom \'f3veis de passageiros, jipes, ambul\'e2ncias, camionetas, furg\'f5es, "pick-up s" e outros ve\'edculos) a que se refere o item 18 do inciso II do art. 353, em conson\'e2ncia com o Conv\'eanio ICMS 132/92 e suas altera\'e7\'f5es posteriores , inclusive qu anto \'e0 redu\'e7\'e3o da base de c\'e1lculo prevista no \'a7 2\'ba do art. 76 deste Regulamento (Convs. ICMS 132/92, ICMS 143/92, 148/92, 1/93, 87/93, 44/94, 52/94, 88/94, 163/94, 37/95, 83/96 e 81/01);"\line \line }{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeito s at\'e9 21/10/01:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub "II - ve\'edculos automotores novos (autom\'f3veis de passagei ros, jipes, am bul\'e2ncias, camionetas, furg\'f5es, "pick-ups", "trolebus" e outros ve\'edculo s) a que se refere o item 18 do inciso II do art. 353, em conson\'e2ncia com o C onv\'eanio ICMS 132/92 e suas altera\'e7\'f5es posteriores, inclusive quanto \'e 0 redu\'e7\'e3 o da base de c\'e1lculo prevista no \'a7 2\'ba do art. 76 deste Regulamento (Con vs. ICMS 132/92, ICMS 143/92, 148/92, 01/93, 87/93, 44/94, 52/94, 88/94, 163/94, 37/95 e 83/96);"

\par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub ve\'edculos novos motorizados de que cuida o item 19 do inciso II do art. 353, de acordo com o Conv\'eanio ICMS 52/93. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso III, do \'a7 2\'ba }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 61}{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e 3o n\'ba 69 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9651}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 16/11/05, DOE de 17/11/05), efeitos a partir de 17/11/05.\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III, do \'a7 2\'ba do art. 61 pela }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 25 (}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7983 d e 26/06/01, DO E de 27/06/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ), efeitos de 27/06/01 a 16/11/05:\line }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 61, 2o, III}{\*\bkmkend 61, 2o, III}III - ve\'edculos novos motorizados de que cui}{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub da o }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub item 19 do inciso II do art. 353 }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de acordo com o Conv\'eanio ICMS 52/93 e suas altera\'e7\'f5es posteriores, inclusive quanto \' e0 redu\'e7\'e3o da base de c\'e1lculo prevista no }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub \'a7 3\'ba do art. 76 }{\b0\i\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub deste Regulamento (Convs. IC MS 52/93, 88/93, 44/94, 88/94 e 09/01)."\line \line }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III, \ 'a7 2\'ba do art. 61 pela Altera\'e7\'e3o n\'ba 24 (}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7955 de 16/05/01, DO E de 17/05/01) , efeitos de 16/04/01 a 26/06/01:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 61, 2o, III}{\*\bkmkend 61, 2o, III}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I II - ve \'edculos novos motorizados de que cuida o item 19 do inciso II do art. 353, de acordo com o Conv\'eanio ICMS 52/93 e suas altera\'e7\'f5es posteriores, inclusi ve quanto \'e0 redu\'e7\'e3o da base de c\'e1lculo prevista no \'a7 3\'ba do art . 76 deste Reg ulamento (Convs. ICMS 52/93, 88/93, 44/94, 08/94 e 09/01).}{\b0\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ".\line \line }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origi n\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\ bkmkstart 61, 2o, III}{\*\bkmkend 61, 2o, III}}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub III - ve\'edculos novos de duas rodas mo

torizados (motocicletas e ciclomotores) de que cuida o item 19 do inciso II do art. 353, d e acordo com o Conv\'eanio ICMS 52/93 e suas altera\'e7\'f5es posteriores, inclu sive quanto \'e0 redu\'e7\'e3o da base de c\'e1lculo prevista no \'a7 3\'ba do a rt. 76 deste R egulamento (Convs. ICMS 52/93, 88/93, 44/94 e 88/94).}{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 61, 3o}{\*\bkmkend 61, 3o}{ \b \'a7 3\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 3\'ba do art. 61 foi revogado pela Altera\'e7\'e3o n\'ba 22 ( }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decret o n\'ba 7902 d e 07/02/01, DOE de 08/02/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub ), efeitos a partir de 08/02/01}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line }{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 3 \'ba Nas opera\'e7\'f5es com energia el\'e9trica, a base de c\'e1lculo do impost o a ser recolh ido pelo sujeito passivo por substitui\'e7\'e3o \'e9 a prevista no inciso IX do art. 56, sem preju\'edzo do benef\'edcio de redu\'e7\'e3o de que cuida o art. 80 .". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 61, 4o}{\*\bkmkend 61, 4o}{ \b \'a7 4\'ba }{\b0 Nas opera\'e7\'f5es interestaduais, a base de c\'e1lculo par a fins de substitui\'e7\'e3o ou antecipa\'e7\'e3o tribut\'e1ria \'e9 a prevista em conv \'eanios firmados entre a Bahia e as demais unidades da Federa\'e7\'e3o (}{ arts . 370 a 379}{\b0 , e }{ Anexo 86}{\b0 ); \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 61, 4-A}{\*\bkmkend 61, 4-A}{ \b \'a7 4\'ba-A. }Nas opera\'e7\'f5es interestaduais destinadas a este Estado co m mercadorias sujeitas \'e0 substitui\'e7\'e3o tribut\'e1ria, quando remetidas p or con tribuinte optante pelo Simples Nacional, para obten\'e7\'e3o da base de c\'e1lcu lo da substitui\'e7\'e3o tribut\'e1ria ser\'e1 aplicada, em vez da \'93MVA ajust ada\'94, a \'93MVA ST original\'94, estabelecida em Conv\'eanio e Protocolo, ou a MVA para as opera\'e7\'f5es internas, prevista na legisla\'e7\'e3o deste Estado (Conv\'eanio ICMS 35/11). \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 4\'ba-A foi acrescentado ao art. 61 }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 145 (Decreto n\'ba 12831/11), de 09/05/11, DOE de 10/05/11, efeitos a partir de 01/06/11. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 61, 5o}{\*\bkmkend 61, 5o}{ \b \'a7 5\'ba}{\b0 Nas opera\'e7\'f5es realizadas pelos fabricantes de cervejas , refrigerantes e outras bebidas acondicionadas em embalagens de vidro, \'e9 adm itido o ab atimento de 1% do valor da base de c\'e1lculo do imposto devido por substitui\'e 7\'e3o tribut\'e1ria, a t\'edtulo de quebra (perecimento), independentemente de comprova\'e7\'e3o, devendo o valor ser especificado na Nota Fiscal emitida pelo

substituto tri but\'e1rio para acobertar a opera\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 61, 6o}{\*\bkmkend 61, 6o}{ \b \'a7 6\'ba}{\b0 O c\'e1lculo do imposto a ser retido ou antecipado ser\'e1 f eito segundo o regime sum\'e1rio de apura\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 61, 7o}{\*\bkmkend 61, 7o}{ \b \'a7 7\'ba} {\b Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 7\'ba do art. 61 foi revogado por for\'e7a da }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 113 (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11.411, de 20/01/09, DOE de 21/01/09), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub efeitos a partir de 01/02/09\line \line }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior da da ao \'a7 7\'ba, tendo sido acrescentado ao art. 61 pela Altera\'e7\'e3o n\'ba 38 (Decreto n \'ba 8413, de 30/12/02. DOE de 31/12/02), efeitos de 31/12/02 a 31/01/09:\line } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 7 \'ba Nas opera\'e7\'f5es com os produtos especificados no inciso VII, o imposto correspondente \'e0s opera\'e7\'f5es subseq\'fcentes de que trata este artigo ser\'e1 pago eng lobadamente com o ICMS relativo \'e0 opera\'e7\'e3o pr\'f3pria." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 61, 8o}{\*\bkmkend 61, 8o}{ \b \'a7 8\'ba }{\b0 Para efeitos da antecipa\'e7\'e3o tribut\'e1ria parcial nas aquisi\'e7\'f5es de AEHC e \'e1lcool n\'e3o destinado a uso automotivo, transpor tado a gra nel, a base de c\'e1lculo ser\'e1 o valor da opera\'e7\'e3o ou o valor estabelec ido em pauta fiscal, prevalecendo o que for maior. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 8\'ba foi acrescentado ao }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 61}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 57 (}{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9152, de 2 8/07/04, DOE de 29/07/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub ). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 61, 9o}{\*\bkmkend 61, 9o}{ \b \'a7 9\'ba} Nas opera\'e7\'f5es internas com a\'e7\'facar de cana realizadas por estabelecimento industrial situado neste Estado que se dedique \'e0 atividad e de moage m de cana para produ\'e7\'e3o de a\'e7\'facar (usina a\'e7ucareira), \'e0 base d e c\'e1lculo encontrada nos termos do inciso XIV do {\i caput} deste artigo apli ca-se a redu\'e7\'e3o prevista no inciso VIII do {\i caput} do art. 87. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub A reda\'e7\'e3o atual do \'a7 9\'ba do art. 61 foi dada }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e 3o n\'ba 145 ( Decreto n\'ba 12831/11), de 09/05/11, DOE de 10/05/11, efeitos a partir de 10/05 /11.\line \line Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 9\'ba tendo sido acrescentado ao a rt. 61 pela Al tera\'e7\'e3o n\'ba 75 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Decreto n\'ba 9818, de 21/02/06, DOE de 22/02/06}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 22/02/ 06 a 09/05/11: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 9\'ba }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Nas opera\'e7\'f5es internas com a\'e7\'facar de cana realizadas por estab elecimento ind ustrial situado neste Estado que se dedique \'e0 fabrica\'e7\'e3o, refina\'e7\'e 3o e moagem de a\'e7\'facar (c\'f3digo de atividade 1561-0/00), \'e0 base de c\' e1lculo encontrada nos termos do inciso XIV do caput deste artigo aplica-se a re du\'e7\'e3o pr evista no inciso VIII do caput do art. 87." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 62}{\*\bkmkend 62}{\b Art. 62}{\b 0 . Nas presta\'e7\'f5es de servi\'e7os de transporte em que seja atribu\'edda a terceiro a responsabilidade pelo pagamento do imposto, nas hip\'f3teses do art. 380, a base d e c\'e1lculo do imposto a ser retido pelo respons\'e1vel por substitui\'e7\'e3o \'e9 o valor efetivamente contratado, consignado no documento fiscal, que preval ecer\'e1 inclusive em rela\'e7\'e3o ao constante em pauta fiscal, sem preju\'edz o da dedu\'e7 \'e3o do cr\'e9dito presumido, quando prevista. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 62, Pargrafo nico}{\*\bkmkend 62, Pargrafo nico}{\b Par\'e1grafo \'fanico.}{\b0 Sendo o pre\'e7o do servi\'e7o fixado por \'f3rg\'e3o p\'fablico competente, a base de c\'e1lculo do imposto, para f ins de substitui\'e7\'e3o tribut\'e1ria, \'e9 o referido pre\'e7o por ele estabe lecido. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 63}{\*\bkmkend 63}{\b Art. 63. }{ \b0 Para apura\'e7\'e3o do imposto a ser pago por antecipa\'e7\'e3o, nas hip\'f3 teses do }{\b0 \'a7 2\'ba do art. 352}{\b0 , a base de c\'e1lculo ser\'e1 determ inada: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 63, I}{\*\bkmkend 63, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de acordo com os crit\'e9rios previstos no art. 61, relativamente ao valor acrescido, estando as mercadorias a companhadas de documento fiscal, desde que a base de c\'e1lculo resultante n\'e3 o seja inferior ao pre\'e7o de pauta, se houver; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 63, II}{\*\bkmkend 63, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em fun\'e7\'e 3o dos pre\'e7 os a seguir indicados, se as mercadorias estiverem desacompanhadas de documento fiscal id\'f4neo (art. 632, VII): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 63, II, a}{\*\bkmkend 63, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pr e\'e7o de paut a fiscal no atacado, se houver, ou o pre\'e7o corrente das mercadorias ou de sua similar no mercado atacadista do local da ocorr\'eancia, aquele ou este acresci do da margem de valor adicionado correspondente, de acordo com as }{\b0\i0\ul0\s trike0\v0

\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub al\'edneas \'93a\'94 a \'93g \'94 do inciso I do art. 938}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs24\cf0\nosupersub ; ou \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 63, II, b}{\*\bkmkend 63, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pr e\'e7o de paut a fiscal no varejo, se houver, ou o pre\'e7o de venda a varejo no local da ocorr \'eancia; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 63, III}{\*\bkmkend 63, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub tratando-s e de servi\'e7 o de transporte, na aus\'eancia ou em caso de inidoneidade do documento fiscal, com base: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 63, III, a}{\*\bkmkend 63 , III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na tarifa de f rete corrente na pra\'e7a, no caso de transportadora inscrita neste Estado; ou \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 63, III, b}{\*\bkmkend 63 , III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no valor de pa uta fiscal do servi\'e7o, sendo transportador aut\'f4nomo ou transportadora n\'e 3o inscrita. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 63, Pargrafo nico}{\*\bkmkend 63, Pargrafo nico}{\b Par\'e1grafo \'fanico.}{\b0 A base de c\'e1lculo do ICMS, em caso de encerramento das atividades do estabelecimento, excetuada a hip\'f3te se de sucess\'e3o, \'e9 o valor das mercadorias inventariadas, acrescido dos percentua is previstos nos Anexos }{\fs24 88}{\b0 e 89, a menos que se trate de mercadori as cujas opera\'e7\'f5es sejam isentas ou n\'e3o tributadas ou cujo imposto j\'e 1 tenha sido r ecolhido por antecipa\'e7\'e3o. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 64}{\*\bkmkend 64}{\b Art. 64.}{\ b0 O disposto nos arts. 61 a 63 n\'e3o se aplica \'e0s opera\'e7\'f5es com comb ust\'edveis, lubrificantes e demais produtos derivados ou n\'e3o de petr\'f3leo relacionados n o art. 512-A, cujas bases de c\'e1lculo, para fins de antecipa\'e7\'e3o tribut\' e1ria ou substitui\'e7\'e3o tribut\'e1ria, s\'e3o as previstas no art. 512-B. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do art. 64 foi dada pela Altera\'e7\'e3o n\'ba 13 ( Decreto n\'ba 7691, de 03/11/99, DOE de 04/11/99).\line \line }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b 0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmks tart 64}{\* \bkmkend 64}}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Art. 64. }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub O disposto nos arts. 61 a 63 n\'e3o se aplica \'e0s opera\'e7\'f5es co m combust\'edv eis, lubrificantes e demais produtos derivados ou n\'e3o de petr\'f3leo relacion ados no art. 512, cuja base de c\'e1lculo, para fins de antecipa\'e7\'e3o ou sub stitui\'e7\'e3o tribut\'e1ria, \'e9 a prevista no \'a7 4\'ba do referido artigo.

". \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 65}{\*\bkmkend 65}{\b Art. 65. }{ \b0 Nas opera\'e7\'f5es realizadas com diferimento do lan\'e7amento do imposto, a base de c\'e1lculo relativa \'e0s opera\'e7\'f5es ou presta\'e7\'f5es antecede ntes ou concom itantes \'e9: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 65, I}{\*\bkmkend 65, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor da opera \'e7\'e3o, sen do esta tributada, quando o termo final do diferimento for a sa\'edda, do estabe lecimento do respons\'e1vel, da mercadoria ou do produto dela resultante; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I do }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 65 foi dada pela Altera\'e7\'e3o n\'ba 80 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 10072}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub , de 15/08/06, DOE de 16/08/06), efeitos a partir de 16/08/06.\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ori gin\'e1ria, efeitos at\'e9 15/08/06:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub "I - o valor da opera\'e7\'e3o, sendo esta tributada, qu ando o termo final do diferimento for a sa\'edda, do estabelecimento do respons\ 'e1vel, da mercadoria ou do produto dela resultante, desde que n\'e3o inferior a o valor de que cuida o inciso seguinte;}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s24\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 65, II}{\*\bkmkend 65, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas demais hi p\'f3teses, o pre\'e7o praticado pelo contribuinte substitu\'eddo, acrescido das despesas de t ransporte e das demais despesas que a tenham onerado at\'e9 o ingresso no estabe lecimento do respons\'e1vel por substitui\'e7\'e3o, observado o disposto no art. 52. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II do }{\b\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 65 foi dada pela Altera\'e7\'e3o n\'ba 80 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 10072}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub , de 15/08/06, DOE de 16/08/06), efeitos a partir de 16/08/06. \line \line }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o or igin\'e1ria, efeitos at\'e9 15/08/06:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub "II - nas demais hip\'f3teses, o valor da opera\'e7\'e3o ou presta\'e7\'e3o praticado pelo contribuinte substitu\'eddo, acrescido das de

spesas de transporte e das demais despesas que a tenham onerado at\'e9 o ingress o no estabelec imento do respons\'e1vel por substitui\'e7\'e3o.}{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs24\cf0\nosupersub " \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 65, Pargrafo nico}{\*\bkmkend 65, Pargrafo nico}{\b Par\'e1grafo \'fanico.}{\b0 Nas transfer\'eancias de merca dorias enquadradas no regime de diferimento, ser\'e1 observada, tamb\'e9m, a reg ra do} {\cf5 }{ inciso IV do art. 56}{\b0 . \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O VII\line Da Base de C\'e1lculo das Pre sta\'e7\'f5es de Servi\'e7os de Transporte e de Comunica\'e7\'e3o \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 66}{\*\bkmkend 66}{\b Art. 66. }{ \b0 A base de c\'e1lculo do ICMS, nas presta\'e7\'f5es de servi\'e7os de transpo rte interestadual ou intermunicipal e de servi\'e7os de comunica\'e7\'e3o, quand o n\'e3o previ sta expressamente de forma diversa em outro dispositivo regulamentar, \'e9: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 66, I}{\*\bkmkend 66, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o pre\'e7o do se rvi\'e7o ou, n a falta deste, o pre\'e7o corrente do servi\'e7o no local da presta\'e7\'e3o: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 66, I, a}{\*\bkmkend 66, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no i n\'edcio da pr esta\'e7\'e3o do servi\'e7o de transporte interestadual ou intermunicipal (}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 3\'ba , I}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 66, I, b}{\*\bkmkend 66, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na p resta\'e7\'e3o onerosa de servi\'e7o de comunica\'e7\'e3o (}{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 4\'ba, I}{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 66, II}{\*\bkmkend 66, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o pre\'e7o do servi\'e7o, e xclu\'edda a parcela integrante do valor da opera\'e7\'e3o constante no document o de importa\'e7\'e3o, na presta\'e7\'e3o de servi\'e7o de transporte iniciada n o exterior (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu persub art. 3 \'ba, II}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers ub ); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 66, III}{\*\bkmkend 66, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor da presta\'e7 \'e3o do servi\'e7o, acrescido, se for o caso, de todos os encargos relacionados com a sua utiliza\'e7\'e3o, no recebimento de servi\'e7o de comunica\'e7\'e3o p restado no exterior ou cuja presta\'e7\'e3o se tenha iniciado no exterior (}{\b0 \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 4\'ba, II}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 66, 1o}{\*\bkmkend 66, 1o}{ \b \'a7 1\'ba}{\b0 Nas presta\'e7\'f5es de servi\'e7os de transporte em que sej a atribu\'edda a terceiro a responsabilidade pelo pagamento do imposto, a base d e c\'e1lcu lo do imposto a ser retido pelo respons\'e1vel por substitui\'e7\'e3o \'e9 a pre

vista no }{ art. 62}{\b0 . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 66, 2o}{\*\bkmkend 66, 2o}{ \b \'a7 2\'ba}{\b0 Sendo o servi\'e7o prestado por transportador aut\'f4nomo ou por empresa transportadora n\'e3o inscrita neste Estado, observar-se-\'e1 o dis posto: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 66, 2o, I}{\*\bkmkend 66, 2o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no }{\b 0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 73}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , no tocante \' e0 ado\'e7\'e3o da pauta fiscal; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso I, do \'a7 2\'ba do art. 66 foi dada pela Altera\'e7 \'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00).\line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub "{\*\bkmkstart 66, 2o, I}{\*\bkmkend 66, 2o, I}I -}{\b\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub no art. 73, no tocante \'e0 ad o\'e7\'e3o da pauta fiscal, quando o imposto for pago na reparti\'e7\'e3o fiscal ou com a interven\'e7\'e3o desta; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 66, 2o, II}{\*\bkmkend 66, 2o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nos } {\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub arts. 307 a 3 13}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , q uanto \'e0 emiss\'e3o da Nota Fiscal Avulsa. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso II, do \'a72\'ba do art. 66 foi dada pela Altera\'e7 \'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00).\line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub "{\*\bkmkstart 66, 2o, II}{\*\bkmkend 66, 2o, II}II -}{\b\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub nos arts. 307 a 313, quanto \'e0 emis s\'e3o da Nota Fiscal Avulsa e \'e0 forma de pagamento do imposto na reparti\'e7 \'e3o fazend\'e1ria ou com a sua interven\'e7\'e3o." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 66, 3o}{\*\bkmkend 66, 3o}{ \b \'a7 3\'ba}{\b0 Tratando-se de servi\'e7os contratados em moeda estrangeira, a base de c\'e1lculo \'e9 o valor do servi\'e7o, convertido em moeda corrente n acional \'e0 taxa cambial vigente na data da ocorr\'eancia do fato gerador.

\par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 66, 4o}{\*\bkmkend 66, 4o}{ \b\fs24 \'a7 4\'ba }{\f0 Incluem-se na base de c\'e1lculo do ICMS os valores cob rados a t\'edtulo de acesso, ades\'e3o, ativa\'e7\'e3o, habilita\'e7\'e3o, dispo nibilidade , assinatura e utiliza\'e7\'e3o dos servi\'e7os, bem como aqueles relativos a se rvi\'e7os suplementares e facilidades adicionais que otimizem ou agilizem o proc esso de comunica\'e7\'e3o, independentemente da denomina\'e7\'e3o que lhes seja dada (}{\b0 Co nv. ICMS}{\f0 69/98). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 4\'ba do art. 66 foi dada pela Altera\ 'e7\'e3o n\'ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/98)}{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 29/06/ 98.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub "\'a7 4\'ba Inclui-se na base de c\'e1lculo do imposto o valor correspondente ao pre\'e7o dos servi\'e7os classificados sob as seguintes denomina\'e7\'f5es (Conv. ICMS 02/96):\line I -}{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub assinatura de telefonia celular;\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II -}{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 'salto';\line }{\b 0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub III -}{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 'atendimento simu lt\'e2neo';\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub IV -}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 'sig a-me';\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub V -}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub 'telefone virtual'." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 66, 5o}{\*\bkmkend 66, 5o}{ \b \'a7 5\'ba}{\b0 Quando houver reajustamento do valor da presta\'e7\'e3o, dep ois de iniciado ou de prestado o servi\'e7o, observar-se-\'e1 o disposto no art. 134 e na }{ al\'ednea \'93b\'94} do inciso III do art. 381{\b0 . \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 67}{\*\bkmkend 67}{\b Art. 67. }{ \b0 Quando o servi\'e7o de transporte for prestado por estabelecimento pertencen te ao mesmo titular da mercadoria alienada ou por outro estabelecimento de empre sa que com aqu ele mantiver rela\'e7\'e3o de interdepend\'eancia, se o valor do frete cobrado e xceder os n\'edveis normais de pre\'e7os em vigor no mercado local para servi\'e 7o semelhante, constantes em tabelas elaboradas pelos \'f3rg\'e3os competentes, o valor excede nte ser\'e1 considerado como parte do pre\'e7o da mercadoria. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 67, Pargrafo nico}{\*\bkmkend 67, Pargrafo nico}{\b Par\'e1grafo \'fanico.}{\b0 Entendem-se como empresas inte rdependentes aquelas que corresponderem \'e0 descri\'e7\'e3o contida no }{ \'a7 1\'ba do art. 39}{\b0 . \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 68}{\*\bkmkend 68}{\b Art. 68. }{ \b0 Na presta\'e7\'e3o de servi\'e7o de transporte interestadual ou intermunicip al ou de servi\'e7o de comunica\'e7\'e3o, inclusive quando iniciados no exterior

, cujo pre\'e7 o n\'e3o se possa determinar, a base de c\'e1lculo do imposto \'e9 o valor corre nte do servi\'e7o no local da presta\'e7\'e3o (}{\b0 arts. 48 e 49}{\b0 ). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 68-A}{\*\bkmkend 68-A}{\b Art. 68 -A. }{\b0 Na presta\'e7\'e3o de servi\'e7os n\'e3o medidos de televis\'e3o por a ssinatura, via sat\'e9lite, ou de servi\'e7os de provimento de acesso \'e0 inter net, cujo pre \'e7o do servi\'e7o seja cobrado por per\'edodos definidos, na hip\'f3tese de ap enas o tomador ou o prestador estiver localizado no Estado da Bahia, a base de c \'e1lculo do ICMS devido a este Estado corresponder\'e1 a 50% (cinq\'fcenta por cento) do pre \'e7o cobrado do assinante, observado o art. 569-C (Conv. ICMS 52/05 e 53/05). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 68-A foi dada pela Altera\'e7\'e3o n\' ba 64 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 9513, de 10/08/05, DOE de 11/08/05)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 01/08/05.\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o ar t. }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 68A tendo sido acrescentado pela Altera\'e7\'e3o n\'ba 59 (}{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9209}{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 04/11/04, DOE de 0 5/11/04), efeitos de 05/11/04 a 31/07/05:\line }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "Art. 68-A. Na presta\'e7\'e3o de servi\'e7os n\'e 3o medidos de televis\'e3o por assinatura, via sat\'e9lite, cujo pre\'e7o do ser vi\'e7o seja cobrado por per\'edodos definidos, efetuada por prestador localizad o em outro Est ado, a tomador localizado neste Estado, a base de c\'e1lculo do ICMS devido a ca da Estado corresponde a 50% (cinq\'fcenta por cento) do pre\'e7o cobrado do assi nante." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }Servi\'e7o de televis\'e3 o por assinatura via sat\'e9lite \'e9 aquele em que os sinais televisivos s\'e3o distribu\'eddos ao assinante sem passarem por equipamento terrestre de recep\'e 7\'e3o e distr ibui\'e7\'e3o. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba} O disposto no {\i caput} n \'e3o prejudica o beneficio disciplinado no inciso II do art. 86. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba }O disposto neste artigo n\ 'e3o se aplica aos Estados do Amazonas, Goi\'e1s, Mato Grosso, Mato Grosso do Su l, Tocantins e ao Distrito Federal. \par \pard \s5 \qc\sa180 {\b SE\'c7\'c3O VIII\line Da Base de C\'e1lculo para Fi ns de Pagamento da Diferen\'e7a de Al\'edquotas \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 69}{\*\bkmkend 69}{\b Art. 69. }{ \b0 A base de c\'e1lculo do ICMS, para efeito do pagamento da diferen\'e7a de al \'edquotas, \'e9 o valor da opera\'e7\'e3o ou presta\'e7\'e3o na unidade federad a de origem, c onstante no documento fiscal, e o imposto a ser pago ser\'e1 o valor resultante da aplica\'e7\'e3o, sobre essa base de c\'e1lculo, do percentual equivalente \'e 0 diferen\'e7a entre a al\'edquota prevista para as opera\'e7\'f5es ou presta\'e 7\'f5es intern as neste Estado, segundo a esp\'e9cie de mercadoria, e a al\'edquota interestadu

al prevista na legisla\'e7\'e3o da unidade da Federa\'e7\'e3o de origem. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 69, Pargrafo nico}{\*\bkmkend 69, Pargrafo nico}{\b Par\'e1grafo \'fanico.}{\b0 Para fins de pagamento da dife ren\'e7a de al\'edquotas, observar-se-\'e1, ainda, o seguinte: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 69, Pargrafo nico, I}{\*\bkmkend 6 9, Pargrafo nico, I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub \'e9 devido o pagamento: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 69, Pargrafo nico, I, a}{\* \bkmkend 69, Pargrafo nico, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24 \cf0\nosupersub se, no documento fiscal de origem, n\'e3o houver o destaque do i mposto por erro ou omiss\'e3o, bem como em virtude de n\'e3o-incid\'eancia ou de isen\'e7\'e3o reconhecidas ou concedidas sem amparo constitucional pela unidade federada de o rigem, sendo que, para o c\'e1lculo da diferen\'e7a a ser paga, ser\'e1 cotejada a al\'edquota interna deste Estado com a al\'edquota prevista na legisla\'e7\'e 3o da unidade federada de origem para as opera\'e7\'f5es ou presta\'e7\'f5es int erestaduais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 69, Pargrafo nico, I, b}{\* \bkmkend 69, Pargrafo nico, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24 \cf0\nosupersub se houver destaque do ICMS a mais ou a menos no documento fiscal , em raz\'e3o de erro na aplica\'e7\'e3o da al\'edquota ou na determina\'e7\'e3o da base de c\'e1lculo, caso em que ser\'e1 levado em conta o valor corretamente calculado pel a legisla\'e7\'e3o da unidade federada de origem para as opera\'e7\'f5es ou pres ta\'e7\'f5es interestaduais; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "b", do inciso I, do par\'e1grafo \'fa nico do art. 6 9 foi dada pela Altera\'e7\'e3o n\'ba 13 (Decreto n\'ba 7691, de 03/11/99, DOE d e 04/11/99).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 69, Pargrafo nico, I, b}{\*\bkm kend 69, Pargrafo nico, I, b}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub b) se houver destaque do ICMS a mais no documento fiscal, i nclusi ve em raz\'e3o de ter sido adotada indevidamente a al\'edquota interna, caso em que ser\'e1 levado em conta o valor corretamente calculado pela al\'edquota prev ista na legisla\'e7\'e3o da unidade federada de origem para as opera\'e7\'f5es o u presta\'e7 \'f5es interestaduais;". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 69, Pargrafo nico, II}{\*\bkmkend 69, Pargrafo nico, II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0 \nosupersub s\'f3 \'e9 devido o pagamento da diferen\'e7a de al\'edquotas quando a al\'edquota interna deste Estado for superior \'e0 al\'edquota da unidade fed erada de origem para as opera\'e7\'f5es ou presta\'e7\'f5es interestaduais. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 70}{\*\bkmkend 70}{\b Art. 70. }{ \b0 N\'e3o \'e9 devido o pagamento da diferen\'e7a de al\'edquotas nas hip\'f3te

ses do art. 7\'ba}{\b0\cf0 e do }{\b0 par\'e1grafo \'fanico do art. 8\'ba. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 71}{\*\bkmkend 71}{\b Art. 71. }{ \b0 No tocante \'e0s opera\'e7\'f5es isentas do pagamento da diferen\'e7a de al\ 'edquotas, observar-se-\'e1 o disposto nos}{\b0\cf5 }{\b0 incisos II}{\b0\cf5 e }{\b0 III, \'93b\'94 do art. 27. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 71 foi dada pela Altera\'e7\'e3o n\'ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/98), para acrescentar a remiss \'e3o ao incis o III, al\'ednea \'93b\'94, do art. 27 \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 72}{\*\bkmkend 72}{\b Art. 72. }{ \b0 Para fins de pagamento da diferen\'e7a de al\'edquotas relativo a opera\'e7\ 'f5es ou presta\'e7\'f5es com redu\'e7\'e3o da base de c\'e1lculo, observar-se-\ 'e1 o seguinte : \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 72, I}{\*\bkmkend 72, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub tendo a opera\'e 7\'e3o ou pres ta\'e7\'e3o sido tributada com redu\'e7\'e3o da base de c\'e1lculo decorrente de conv\'eanio, a apura\'e7\'e3o do valor a pagar ser\'e1 feita em fun\'e7\'e3o do mesmo valor resultante daquela redu\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 72, II}{\*\bkmkend 72, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7 \'f5es com m \'e1quinas, aparelhos, equipamentos e implementos, nas hip\'f3teses dos incisos I e II do art. 77, o destinat\'e1rio dos produtos reduzir\'e1 a base de c\'e1lcu lo do imposto de tal forma que a carga tribut\'e1ria total corresponda aos perce ntuais estabel ecidos nos referidos dispositivos, para as respectivas opera\'e7\'f5es internas (Conv. ICMS 87/91); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso III do art. 72 foi revogado pela Altera\'e7\'e3o n\'ba 69 }{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9651}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 16/11/05, DOE de 17/11/05), efeitos a partir de 17/11/05.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III do art. 72 pela Altera\'e7\'e3o n\'ba 34 (Decreto n\'ba 8276 de 26/06/02, DOE de 2 7/06/02), efei tos de 01/04/02 a 16/11/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub "III - o destinat\'e1rio dos ve\'edculos de que trata o do \'a7 3\'ba do art. 76 reduzir\'e1 a base de c\'e1lculo de tal forma que a carga tribut \'e1ria total corresponda ao percentual estipulado no supramencionado par\'e1gra

fo (Conv. ICMS 28/99)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso III do art. 72}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3 o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosuper sub Decreto n \'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 31/03/02 a 31/03/02:\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstar t 72, III}{\* \bkmkend 72, III}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub III - o destinat\'e1rio dos ve\'edculos de que tratam os \'a7\'a7 1\' ba, 2\'ba e 3\'ba do art. 76 reduzir\'e1 a base de c\'e1lculo de tal forma que a carga tribut \'e1ria total corresponda ao percentual estipulado nos supramencionados par\'e1g rafos (Convs. ICMS 39/96 e 129/97)." \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O IX\line Da Base de C\'e1lculo Fixada M ediante Pauta Fiscal \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 73}{\*\bkmkend 73}{\b Art. 73. }{ \b0 A base de c\'e1lculo do ICMS poder\'e1 ser fixada mediante pauta fiscal, de acordo com a m\'e9dia de pre\'e7os praticada no Estado, para efeito de pagamento do imposto, q uando o pre\'e7o declarado pelo contribuinte for inferior ao de mercado ou quand o for dif\'edcil a apura\'e7\'e3o do valor real da opera\'e7\'e3o ou presta\'e7\ 'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 73, I}{\*\bkmkend 73, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7\'f 5es com produt os agropecu\'e1rios e com produtos extrativos animais, vegetais e minerais; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I do art. 73 foi dada pela Altera\'e 7\'e3o n\'ba 4 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\no supersub Decre to n\'ba 6903, de 16/10/97, DOE de 17/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line Reda\'e7\'e3o origin\'e1ria:\ line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " I -nas opera \'e7\'f5es com produtos agropecu\'e1rios;\'94 \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 73, II}{\*\bkmkend 73, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7 \'f5es com t \'e1buas, barrotes, ripas, rip\'f5es, compensados, madeirite e outras madeiras s erradas ou fendidas longitudinalmente, mesmo aplainadas ou polidas; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II do art. 73 foi dada pela Altera\' e7\'e3o n\'ba 4 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\n osupersub Decr eto n\'ba 6903, de 16/10/97, DOE de 17/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/11/97. \line \li

ne Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub "{\*\bkmkstart 73, II}{\*\bkmkend 73, II}}{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub II - }{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub nas opera\'e7\'f5es com t \'e1buas, barr otes, ripas, rip\'f5es, compensados, madeirite e outras madeiras serradas ou fen didas longitudinalmente, mesmo aplainadas ou polidas;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 73, III}{\*\bkmkend 73, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\ 'e7\'f5es com blocos, tijolos, telhas, manilhas, ladrilhos e outros produtos de uso em constru \'e7\'e3o civil em cuja fabrica\'e7\'e3o seja utilizada como mat\'e9ria-prima ar gila ou barro cozido; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 73, IV}{\*\bkmkend 73, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7 \'f5es com suc atas, fragmentos, retalhos ou res\'edduos de materiais; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso IV do art. 73 foi dada pela Altera\' e7\'e3o n\'ba 40 (Decreto n\'ba 8457, de 17/02/03. DOE de 18/02/03), efeitos a p artir de 01/01 /03.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Reda\'e7\'e3o anterior dada ao inciso IV do art. 73 pela Altera\'e7\'e 3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02). (sem efeito)\lin e }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - salvo o val or da pauta fiscal estabelecido como par\'e2metro para determina\'e7\'e3o da bas e de c\'e1lculo referente \'e0 substitui\'e7\'e3o ou antecipa\'e7\'e3o tribut\'e 1ria, cujo cus to do frete j\'e1 est\'e1 inclu\'eddo no referido valor, ou outra disposi\'e7\'e 3o em contr\'e1rio, os pre\'e7os das mercadorias constantes em pauta fiscal ser\ 'e3o considerados FOB."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 30/12/02:\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - nas o pera\'e7\'f5es com sucatas, fragmentos, retalhos ou res\'edduos de materiais;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 73, V}{\*\bkmkend 73, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7\'f 5es com cervej as, chopes, refrigerantes, bebidas energ\'e9ticas e \'e1guas minerais e gasosas; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso V do }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 73 foi dada pela Altera\'e7\'e3o n\'ba 92 (Decreto n\'ba 10414, de 03/08/07, DOE de 04 e 05/08/07), efeitos a partir de 04 /08/07.\line \line Reda\'e7\'e3o anterior dada ao inciso V do }{\b\i\ul0\strike0 \v0\expnd0

\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 73 pela Altera\'e7\'e3o n\' ba 55 (Decreto n\'ba 9068 de 12/04/04, DOE de 13/04/04), efeitos de 13/04/04 a 0 3/08/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "V nas opera\'e7\'f5es com cervejas, chopes, refrigerantes e bebidas energ\'e9ticas ;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda \'e7\'e3o origin\'e1ria, efeitos at\'e9 12/04/04:\line }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "V - nas opera\'e7\'f5es com ce rvejas, chopes e refrigerantes;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 73, VI}{\*\bkmkend 73, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso VI do art. 73 foi revogado pela Altera\'e7\'e3o n\'ba }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 28, (Decret o n\'ba 8066, de 21/11/01, DOE de 22/11/01), efeitos a partir de 22/11/01, conforme disposto b o art. 8\'ba do Decreto 8087 de 27/12/01, DOE de 28/12/01.\line \line }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o or igin\'e1ria: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VI - nas opera\'e7\'f5es com g\'e1s liquefeito de petr\'f3leo;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 73, VII}{\*\bkmkend 73, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas presta \'e7\'f5es de servi\'e7os de transporte por transportador aut\'f4nomo ou em ve\'edculo de empr esa transportadora n\'e3o inscrita neste Estado, nas hip\'f3teses de aus\'eancia ou inidoneidade do documento fiscal ou quando n\'e3o for aplic\'e1vel o regime de substitui \'e7\'e3o tribut\'e1ria. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso VII foi dada pela Altera\'e7\'e3o n\ 'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00).\line \line }{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria: \line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 73, VII}{\*\bkmkend 73, VII}}{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub VII - nas presta\'e7\'f5es de servi\'e7os de transporte por transportador aut\'f4nomo ou em ve\'edculo de empresa transportadora n\'e3o inscrita neste Estado, quando o imposto for pago na reparti\'e7\'e3o fazend\'e1r ia, espontanea mente ou n\'e3o, sempre que for dispensada ou n\'e3o for feita a reten\'e7\'e3o ou antecipa\'e7\'e3o.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 73, VIII}{\*\bkmkend 73, VIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas ope ra\'e7\'f5es c om produtos comest\'edveis resultantes do abate de aves e gado bovino, bufalino

e su\'edno, em estado natural, refrigerados, congelados, defumados, secos ou sal gados, inclusive charque. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub A reda\'e7\'e3o atual do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub inciso VIII do art. 73 foi dada pela }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 25 (}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 798 3 de 26/06/01, DOE de 27/06/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub ).\line \line Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso VIII, tendo sido acresce ntado ao art. 73 pela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/0 0}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), ef eitos a partir de 01/01/01:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "{\*\bkmkstart 73, VIII}{\*\bkmkend 73, VIII}}{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub VIII - produtos comest\'edv eis resultante s do abate de aves e gado bovino, bufalino e su\'edno, em estado natural, refrig erados, congelados, defumados, secos ou salgados, inclusive charque.}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 73, 1o}{\*\bkmkend 73, 1o}{ \b\fs24 \'a7 1\'ba}{\b0\fs24 A pauta fiscal ser\'e1 fixada mediante ato do }Sup erintendente de Administra\'e7\'e3o Tribut\'e1ria da Secretaria da Fazenda{\fs24 , }{\b0 \fs24 com observ\'e2ncia da seguinte orienta\'e7\'e3o: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do \'a7 1\'ba do art. 73 foi dada pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub ), para adequar as modifica\'e7\'f5es introduzidas pelo novo Regimento da Secretaria da Fazenda, aprovado pelo }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7509/99. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 73, 1o, I}{\*\bkmkend 73, 1o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a listag em dos pro dutos ser\'e1 feita em m\'f3dulos distintos, de acordo com o g\'eanero das merca dorias, indicando, sempre, se o pre\'e7o \'e9 por atacado ou a varejo, devendo a ordena\'e7\'e3o, em cada m\'f3dulo, obedecer \'e0 ordem alfab\'e9tica de cada e sp\'e9cie de m ercadoria; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 73, 1o, II}{\*\bkmkend 73, 1o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II -

revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso II, do \'a7 1\'ba do art. 73 foi revogado pela Altera\'e7\' e3o n\'ba 49 (Decreto n\'ba 8.853, de 23/12/03, DOE de 24/12/03), efeitos a part ir de 01/02/04 .\line \line Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 31/01/04:\line }{\b0\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - no tocan te aos pre\'e7os relativos \'e0s opera\'e7\'f5es com gado:\line {\*\bkmkstart 73 , 1o, II, a} {\*\bkmkend 73, 1o, II, a}a) ser\'e3o fixados de acordo com a esp\'e9cie do anim al;\line {\*\bkmkstart 73, 1o, II, b}{\*\bkmkend 73, 1o, II, b}b) poder\'e3o ser detalhados em fun\'e7\'e3o da ra\'e7a, do sexo, da faixa de idade ou de outros crit\'e9 rios de mercado;\line {\*\bkmkstart 73, 1o, II, c}{\*\bkmkend 73, 1o, II, c}c) a l\'e9m da estipula\'e7\'e3o dos valores unit\'e1rios (por cabe\'e7a), a pauta co nter\'e1, tamb\'e9m, a indica\'e7\'e3o correspondente ao pre\'e7o por arroba de 15kg, deve ndo os valores ser detalhados em fun\'e7\'e3o de serem os animais destinados:\li ne {\*\bkmkstart 73, 1o, II, c, 1}{\*\bkmkend 73, 1o, II, c, 1}1 - a cria ou rec ria;\line {\*\bkmkstart 73, 1o, II, c, 2}{\*\bkmkend 73, 1o, II, c, 2}2 - a abat e; \line {\*\bkmkstart 73, 1o, II, c, 3}{\*\bkmkend 73, 1o, II, c, 3}3 - a sa\'edda s interestaduais;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 73, 1o, III}{\*\bkmkend 73, 1o, III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub re lativament e aos servi\'e7os de transporte: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 73, 1o, III, a}{\*\bkmken d 73, 1o, III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a pauta fiscal conter\'e1 indica\'e7\'e3o expressa de que, na fixa\'e7\'e3o dos pr e\'e7os, j\'e1 esteja sendo levada em conta a dedu\'e7\'e3o do cr\'e9dito presum ido previsto na }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub al \'ednea \'93b\'94 do inciso XI do art. 96}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub , se for o caso; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 73, 1o, III, b}{\*\bkmken d 73, 1o, III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub os pre\'e7os fixados em pauta fiscal dir\'e3o respeito apenas aos valores dos serv i\'e7os, n\'e3o sendo aplic\'e1veis quando se tratar de mercadorias vendidas a p re\'e7o CIF e transportadas em ve\'edculo do pr\'f3prio remetente, se o valor da s mercadorias por ele declarado for superior ao pre\'e7o de pauta; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 73, 1o, IV}{\*\bkmkend 73, 1o, I V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a pau ta fiscal para as opera\'e7\'f5es com cervejas, chopes, refrigerantes, bebidas energ\'e9ti cas e \'e1guas minerais e gasosas ser\'e1 adotada, unicamente, para fins de ante cipa\'e7\'e3o ou substitui\'e7\'e3o tribut\'e1ria; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br

sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso IV, do \'a7 1\'ba do art. 73 foi dad a pela Altera\'e7\'e3o n\'ba 92 (Decreto n\'ba 10414, de 03/08/07, DOE de 04 e 0 5/08/07), efei tos a partir de 04/08/07.\line \line Reda\'e7\'e3o anterior dada ao inciso IV, d o \'a7 1\'ba do art. 73 pela Altera\'e7\'e3o n\'ba 55 (Decreto n\'ba 9068 de 12/ 04/04, DOE de 13/04/04), efeitos de 13/04/04 a 03/08/07:\line }{\b0\i\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - a pauta fiscal para as opera\ 'e7\'f5es com cervejas, chopes, refrigerantes e bebidas energ\'e9ticas ser\'e1 a dotada, unicamente, para fins de antecipa\'e7\'e3o ou substitui\'e7\'e3o tribut\ 'e1ria;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 12/04/04:\line }{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - a pauta fiscal para a s opera\'e7 \'f5es com cervejas, chopes e refrigerantes ser\'e1 adotada, unicamente, para fi ns de antecipa\'e7\'e3o ou substitui\'e7\'e3o tribut\'e1ria;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 73, 1o, V}{\*\bkmkend 73, 1o, V} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - rev ogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso V, do \'a7 1\'ba do art. 73 foi revogado pela Altera\'e7\'e 3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub 28, (Decret o n\'ba 8066, de 21/11/01, DOE de 22/11/01), efeitos a partir de 22/11/01, confo rme disposto do art. 8\'ba do Decreto 8087 de 27/12/01, DOE de 28/12/01.\line \l ine }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Re da\'e7\'e3o an terior dada ao inciso V, do \'a7 1\'ba do art. 73 pela Altera\'e7\'e3o n\'ba 13 (Decreto n\'ba 7691, de 03/11/99, DOE de 04/11/99):\line }{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "V - a pauta fiscal para as o pera\'e7\'f5es com g\'e1s liquefeito de petr\'f3leo ser\'e1 elaborada com observ\'e2ncia no di sposto no inciso III do art. 512-B;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b 0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 73 , 1o, V}{\*\bkmkend 73, 1o, V}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub V - a pauta fiscal para as opera\'e7\'f5es com g\'e1s li quefeito d e petr\'f3leo ser\'e1 elaborada com observ\'e2ncia do disposto no }{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub item 2 da al\'ednea \'93a\'94 do inciso I do \'a7 4\'ba do art. 512}{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ;". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 73, 1o, VI}{\*\bkmkend 73, 1o, V I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a pau ta fiscal ser\'e1 publicada, sempre que poss\'edvel, na \'edntegra, mesmo quando houver si do objeto apenas de altera\'e7\'e3o parcial; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 73, 1o, VII}{\*\bkmkend 73, 1o, VII}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII

- }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a pauta fisc al produzir\'e1 efeitos 5 dias ap\'f3s a sua publica\'e7\'e3o, se prazo maior n\ 'e3o for estipulado no ato que a aprovar, salvo nas opera\'e7\'f5es com caf\'e9 ou quando o novo pre\'e7o for inferior, hip\'f3teses em que sua aplica\'e7\'e3o ser\'e1 a part ir da publica\'e7\'e3o do ato. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 73, 2o}{\*\bkmkend 73, 2o}{ \b \'a7 2\'ba }Na aplica\'e7\'e3o da pauta fiscal, observar-se-\'e1 o seguinte: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 2\'ba do art. 73 foi dada pela Altera\ 'e7\'e3o n\'ba 4 (Decreto n\'ba 6903, de 16/10/97, DOE de 17/10/97), para acresc entar as regra s relativas a produtos de serraria. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 73, 2o, I}{\*\bkmkend 73, 2o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o impost o ser\'e1 lan\'e7ado, sempre, pela pauta fiscal, nas opera\'e7\'f5es com: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 73, 2o, I, a}{\*\bkmkend 73, 2o, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub gado; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 73, 2o, I, b}{\*\bkmkend 73, 2o, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub b) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A al\'ednea "b", do inciso I, do \'a7 2\'ba do art. 73 foi revogada pela Altera\'e7\'e3 o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98)}{\b0\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ori gin\'e1ria: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) blo}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub cos, tijolos, telhas, manilhas, ladrilhos e outros produtos de uso em constru\' e7\'e3o civil em cuja fabrica\'e7\'e3o seja utilizada como mat\'e9ria-prima argila ou barro co zido;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 73, 2o, I, c}{\*\bkmkend 73, 2o, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub sucata s, fragmentos, retalhos ou res\'edduos de materiais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24 \cf0\nosupersub blocos, tijolos, telhas e combog\'f3s de uso em constru\'e7\'e3o civil em cuja fabrica\'e7\'e3o seja utilizada como mat\'e9ria-prima argila ou b arro cozido;

\par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "d", do inciso I, do \'a7 2\'ba do art . 73 foi dada pela Altera\'e7\'e3o n\'ba 39 (Decreto n\'ba 8435, de 03/02/03, DOE de 04/02/03) .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o anterior dada a al\'ednea "d", tendo sido acrescentada ao i nciso I, do \'a7 2\'ba do art. 73 pela Altera\'e7\'e3o n\'ba 14 (Decreto n\'ba 7725 de 28/12 /99, DOE de 29/12/99), efeitos de 29/12/99 a 03/02/03:\line }{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "d) }{\b0\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub blocos, tijolos, telhas, manilhas, ladrilhos e outros produtos de uso em constru\'e7\'e3o civil em cuja fabrica\'e7 \'e3o seja utilizada como mat\'e9ria-prima argila ou barro cozido; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 73, 2o, II}{\*\bkmkend 73, 2o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso II, do \'a7 2\'ba do art. 73 foi revogado pela Altera\'e7\'e3o n \'ba 114 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 11425}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub , de 30/01/09, DOE de 31/01 e 01/02/09), efeitos a partir de 01/02/09.\line \ line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "a", do inciso II, do \'a7 2\'ba do art. 73 }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\ 'e7\'e3o n\'ba 77 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub D ecreto n\'ba 10.001}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub , de 09/05/06, DOE de 10/05/06), efeitos de 10/05/06 a 31/01/09:\li ne }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) somente se ad otar\'e1 a pauta fiscal nas opera\'e7\'f5es de sa\'edda efetuadas por estabeleci mentos classificados no c\'f3digo de atividade 2010-9/01 - Serrarias com desdobr amento de made ira;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "a", do inciso II, do \'a7 2\'ba do art. 73 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99 . DOE de 16/09 /99), efeitos de 16/09/99 a 09/05/06:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub "a) somente se adotar\'e1 a pauta fiscal na s opera\'e7\'f5es de sa\'edda efetuadas por estabelecimentos classificados no c\ 'f3digo de ati vidade 2010-9/00 - desdobramento de madeira;"\line \line }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\ line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " II - nas oper a\'e7\'f5es com produtos de serraria, a partir de 01/11/97: (efeitos at\'e9 30/0 1/09)\line a) somente se adotar\'e1 a pauta fiscal nas opera\'e7\'f5es de sa\'ed

da efetuadas por estabelecimentos classificados no c\'f3digo de atividade 15.110; (efeitos at \'e9 16/09/99)\line b) n\'e3o se aplicar\'e1 a pauta fiscal nas opera\'e7\'f5es com tacos e frisos para soalhos, madeira perfilada, pain\'e9is, molduras, obras de marcenaria ou de carpintaria e outras obras ou artefatos de madeira;" (efeito s at\'e9 30/01 /09) \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs24\cf0 \nosupersub nas opera\'e7\'f5es com produtos agropecu\'e1rios e extrativos somen te ser\'e1 adotada pauta fiscal se efetuadas por produtor ou extrator n\'e3o equ iparado a comerciante ou a industrial ou por pessoa n\'e3o inscrita no cadastro estadual, ress alvadas as opera\'e7\'f5es com gado e carv\'e3o vegetal; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso III, do \'a7 2\'ba do art. 73 foi da da pela Altera\'e7\'e3o n\'ba 29 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub Decreto n\'ba 8087, de 27/12/01, DOE de 28/12/01}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub )\line \line }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o o rigin\'e1ria: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - nas opera\'e7\'f5es com as demais mercadorias, inclusive produots agropec u\'e1rios e extrativos, s\'f3 ser\'e1 adotada a pauta fiscal nas opera\'e7\'f5es efetuadas por produtor ou extrator n\'e3o equiparado a comerciante ou a industrial ou por pes soa n\'e3o inscrita no cdastro estadual;". \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub salvo o valor da pauta fiscal estabelecido como par\' e2metro para d etermina\'e7\'e3o da base de c\'e1lculo referente \'e0 substitui\'e7\'e3o ou ant ecipa\'e7\'e3o tribut\'e1ria, cujo custo do frete j\'e1 est\'e1 inclu\'eddo no r eferido valor, ou outra disposi\'e7\'e3o em contr\'e1rio, os pre\'e7os das merca dorias constan tes em pauta fiscal ser\'e3o considerados FOB. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso IV, do \'a7 2\'ba do art. 73 foi dad a pela Altera\'e7\'e3o n\'ba 40 (Decreto n\'ba 8457, de 17/02/03. DOE de 18/02/0 3), efeitos a partir de 01/01/03.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 31/12/02:\l ine }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I V - salvo disp osi\'e7\'e3o em contr\'e1rio, os pre\'e7os das mercadorias constantes em pauta f iscal ser\'e3o considerados FOB." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 73, 3o}{\*\bkmkend 73, 3o}{ \b \'a7 3\'ba}{\b0 }Havendo discord\'e2ncia em rela\'e7\'e3o ao valor fixado em pauta fiscal, caber\'e1 ao contribuinte comprovar a exatid\'e3o do valor por el

e indicado , que prevalecer\'e1 como base de c\'e1lculo, caso em que o documento fiscal dev er\'e1 ser visado pelo titular da reparti\'e7\'e3o fazend\'e1ria. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A reda\'e7\'e3o atual do \'a7 3\'ba do art. 73 foi dada pela Altera\ 'e7\'e3o n\'ba 128 (Decreto n\'ba 11890, de 11/12/09. DOE de 12 e 13/12/09), efe itos a partir de 12/12/09.\line \line Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 11/12/09:\li ne }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\' a7 3\'ba Havendo discord\'e2ncia em rela\'e7\'e3o ao valor fixado em pauta fisca l, caber\'e1 a o contribuinte comprovar a exatid\'e3o do valor por ele indicado, que prevalecer \'e1 como base de c\'e1lculo, caso em que o documento fiscal dever\'e1 ser visad o pela autoridade respons\'e1vel pela unidade de fiscaliza\'e7\'e3o ou pelo Audi tor Fiscal em exerc\'edcio em plant\'e3o fiscal, posto fiscal ou unidade m\'f3vel de fiscaliza \'e7\'e3o." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 73, 4o}{\*\bkmkend 73, 4o}{ \b \'a7 4\'ba }{\b0 Nas opera\'e7\'f5es interestaduais, a ado\'e7\'e3o de pauta fiscal depender\'e1 da celebra\'e7\'e3o de conv\'eanio ou protocolo entre a Bahi a e as uni dades da Federa\'e7\'e3o envolvidas, para defini\'e7\'e3o dos crit\'e9rios de fi xa\'e7\'e3o dos respectivos valores. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 73, 5o}{\*\bkmkend 73, 5o}{ \b \'a7 5\'ba} {\b Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 5\'ba do art. 73 foi}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub revogado pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 74 (Decreto n\'ba 9786, de 10/02/ 06, DOE de 11 e 12/02/06).\line \line Reda\'e7\'e3o anterior dada ao \'a7 5\'ba do art. 73 pel a Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02):\l ine }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\ 'a7 5\'ba Estabelecido o valor de pauta fiscal como par\'e2metro para determina\ 'e7\'e3o da ba se de c\'e1lculo referente \'e0 substitui\'e7\'e3o tribut\'e1ria ou antecipa\'e7 \'e3o tribut\'e1ria, ser\'e1 este adotado como valor m\'ednimo para apura\'e7\'e 3o do imposto, ressalvado o disposto no inciso I do \'a7 2\'ba deste artigo e no s incisos III e VII do art. 61."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 5\'ba do art. 73 }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela }{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n \'ba 25 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersu b Decreto n\'ba 7983 de 26/06/01, DOE de 27/06/01}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/07/01 a 30/12/02:\line }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 5\'ba Esta belecido o valor de pauta fiscal como par\'e2metro para determina\'e7\'e3o da ba

se de c\'e1lcu lo referente \'e0 substitui\'e7\'e3o tribut\'e1ria ou antecipa\'e7\'e3o tribut\' e1ria, ser\'e1 este adotado como valor m\'ednimo para apura\'e7\'e3o do imposto, ressalvado o disposto no inciso I do \'a7 2\'ba deste artigo e no inciso III do art. 61." \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada ao \'a7 5\'ba do art. 73 pela Altera\'e7\'e3o n\'ba 22 (Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/01), }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 08/02/01 a 30/06/01:\lin e }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\ *\bkmkstart 73, 5o}{\*\bkmkend 73, 5o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0 \f1\fs20\cf0\nosupersub \'a7 5\'ba Estabelecido o valor de pauta fiscal como par \'e2metro para determina\'e7\'e3o da base de c\'e1lculo referente \'e0 substitui \'e7\'e3o tribut\'e1ria ou antecipa\'e7\'e3o tribut\'e1ria, ser\'e1 este adotado como valor m \'ednimo para apura\'e7\'e3o do imposto, ressalvado o disposto no inciso I do \' a7 2\'ba deste artigo e nos incisos III e VI do art. 61.}{\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 5\'ba do art. 73 pela Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00 , DOE de 18/07/00):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub "\'a7 5\'ba Estabelecido o valor de pauta fiscal como par\'e2metro p ara determina\'e7\'e3o da base de c\'e1lculo referente \'e0 substitui\'e7\'e3o t ribut\'e1ria, ser\'e1 este adotado como valor m\'ednimo para apura\'e7\'e3o do i mposto substit u\'eddo, ressalvado o disposto no inciso I do \'a7 2\'ba deste artigo e no incis o III do art. 61.".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 5\'ba do art. 73 pe la Altera\'e7 \'e3o n\'ba 14 (Decreto n\'ba 7725 de 28/12/99, DOE de 29/12/99):\line }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 5\'ba Estabelec ido o valor de pauta fiscal como par\'e2metro para determina\'e7\'e3o da base de c\'e1lculo re ferente \'e0 substitui\'e7\'e3o tribut\'e1ria, ser\'e1 este adotado como valor m \'ednimo para apura\'e7\'e3o do imposto substitu\'eddo, ressalvado o disposto no inciso I do \'a7 2\'ba}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub ."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 5\'ba, tendo sido acrescentado ao art. 73 pel a Altera\'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98):\l ine }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 5 \'ba Estabelec ido o valor de pauta fiscal como par\'e2metro para determina\'e7\'e3o da base de c\'e1lculo referente \'e0 substitui\'e7\'e3o tribut\'e1ria, ser\'e1 este adotad o como valor m\'ednimo para apura\'e7\'e3o do imposto substitu\'eddo.}{\b0\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O X\line Da Base de C\'e1lculo Fixada po r Meio de Arbitramento \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 74}{\*\bkmkend 74}{\b Art. 74. }{ \b0 A base de c\'e1lculo do ICMS poder\'e1 ser fixada mediante arbitramento, nas hip\'f3teses e segundo os crit\'e9rios e formalidades previstos nos }{\b0 arts. 937 a 939}{

\b0 . \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O XI\line Da Redu\'e7\'e3o da Base de C\ 'e1lculo \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O I\line Da Redu\'e7\'e3o da Base de C\'e1lculo das Opera\'e7\'f5es com Aeronaves, Inclusive suas\line Partes, Pe\'e7 as e Acess\'f3rios \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 75}{\*\bkmkend 75}{\b Art. 75. }{ }{\b0 At\'e9 31/12/12, \'e9 reduzida a base de c\'e1lculo das opera\'e7\'f5es com as mercadorias abaixo listadas, de forma que a carga tribut\'e1ria seja equi valente a 4% ( quatro por cento) (Conv. ICMS 75/91): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub do art. 75 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'bas 41, 63, 69, 73, 99 , 102, 105, 112, 122, 130 e 132 (Decretos n\'bas 8511/03, 9426/05, 9651/05}{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ,}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 9760/06, 10840/08, 11089/08, 11167/08, 11396/08, 11656/09, 11923/10 e 11982/10), respectivamente, para prorro ga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a parte inicial do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub caput}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 7 5 pela Altera\'e7\'e3o n\'ba 24 (Decreto n\'ba 7955/01):\line }{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 75. At\'e9 30/04/0 3, \'e9 reduzi da a base de c\'e1lculo das opera\'e7\'f5es com as mercadorias abaixo listadas, de forma que a carga tribut\'e1ria seja equivalente a 4% (quatro por cento) (Con v. ICM 22/89 e Convs. ICMS 25/89, 30/89, 81/89, 13/90, 98/90, 75/91, 148/92, 124 /93, 121/95, 1 4/96, 45/96, 80/96, 121/97, 23/98, 05/99 e 10/01):" \line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da par te inicial do art. 75 foi modificada pelas Altera\'e7\'f5es n\'bas 5, 7 e 12 (De cretos n\'bas 7244/98, 7365/98 e 7675/99), respectivamente, para prorroga\'e7\'e3o do prazo d e vig\'eancia do benef\'edcio. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 75, I}{\*\bkmkend 75, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub avi\'f5es: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 75, I, a}{\*\bkmkend 75, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub mono motores, com q ualquer tipo de motor, de peso bruto at\'e9 1.000 kg; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 75, I, b}{\*\bkmkend 75, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub mono motores, com q ualquer tipo de motor, de peso bruto acima de 1.000 kg; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 75, I, c}{\*\bkmkend 75, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c)

}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub mono motores ou bim otores, de uso exclusivamente agr\'edcola, independentemente de peso, com qualqu er tipo de motor ou propuls\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 75, I, d}{\*\bkmkend 75, I, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub mult imotores, com motor de combust\'e3o interna, de peso bruto at\'e9 3.000 kg; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 75, I, e}{\*\bkmkend 75, I, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub mult imotores, com motor de combust\'e3o interna, de peso bruto de mais de 3.000 kg at\'e9 6.000 kg ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 75, I, f}{\*\bkmkend 75, I, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub mult imotores, com motor de combust\'e3o interna, de peso bruto acima de 6.000 kg; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 75, I, g}{\*\bkmkend 75, I, g}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub g) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub turb o\'e9lices, mo nomotores ou multimotores, com peso bruto at\'e9 8.000 kg; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 75, I, h}{\*\bkmkend 75, I, h}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub h) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub turb o\'e9lices, mo nomotores ou multimotores, com peso bruto acima de 8.000 kg; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 75, I, i}{\*\bkmkend 75, I, i}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub i) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub turb ojatos, com pe so bruto at\'e9 15.000 kg; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 75, I, j}{\*\bkmkend 75, I, j}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub j) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub turb ojatos, com pe so bruto acima de 15.000 kg; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 75, II}{\*\bkmkend 75, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub helic\'f3pter os; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 75, III}{\*\bkmkend 75, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub planadores ou motoplanad ores, com qualquer peso bruto; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 75, IV}{\*\bkmkend 75, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub p\'e1ra-queda s girat\'f3rio s; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 75, V}{\*\bkmkend 75, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub outras aeronaves ; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 75, VI}{\*\bkmkend 75, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0

\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub simuladores d e v\'f4o, bem como suas partes e pe\'e7as separadas; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 75, VII}{\*\bkmkend 75, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub p\'e1ra-qu edas e suas pa rtes, pe\'e7as e acess\'f3rios; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 75, VIII}{\*\bkmkend 75, VIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub catapul tas e outros e ngenhos de lan\'e7amentos semelhantes e suas partes e pe\'e7as separadas; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 75, IX}{\*\bkmkend 75, IX}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub partes, pe\'e 7as, acess\'f3 rios ou componentes separados, dos produtos de que tratam os incisos I, II, III, IV, V, XI e XII; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 75, X}{\*\bkmkend 75, X}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub equipamentos, ga baritos, ferra mental e material de uso ou consumo empregados na fabrica\'e7\'e3o de aeronaves e simuladores; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 75, XI}{\*\bkmkend 75, XI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub avi\'f5es mil itares: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 75, XI, a}{\*\bkmkend 75, XI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub mo nomotores ou m ultimotores de treinamento militar, com qualquer peso bruto e qualquer tipo de m otor; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 75, XI, b}{\*\bkmkend 75, XI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub mo nomotores ou m ultimotores de combate com qualquer peso bruto, motor turbo\'e9lice ou turbojato ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 75, XI, c}{\*\bkmkend 75, XI, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub mo nomotores ou m ultimotores de sensoreamento, vigil\'e2ncia ou patrulhamento, intelig\'eancia el etr\'f4nica ou calibra\'e7\'e3o de aux\'edlio \'e0 navega\'e7\'e3o a\'e9rea, com qualquer peso bruto e qualquer tipo de motor; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 75, XI, d}{\*\bkmkend 75, XI, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub mo nomotores ou m ultimotores de transporte cargueiro e de uso geral, com qualquer peso bruto e qu alquer tipo de motor; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 75, XII}{\*\bkmkend 75, XII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub helic\'f3p teros militare s, monomotores ou multimotores, com qualquer peso bruto e qualquer tipo de motor ;

\par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 75, XIII}{\*\bkmkend 75, XIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub partes, pe\'e7as, mat \'e9rias-primas, acess\'f3rios e componentes separados para fabrica\'e7\'e3o dos produtos de que tratam os incisos I, II, III, IV, V, XI e XII, na importa\'e7\' e3o por empresas nacionais da ind\'fastria aeron\'e1utica. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 75, 1o}{\*\bkmkend 75, 1o}{ \b \'a7 1\'ba}{\b0 O disposto nos incisos IX e X s\'f3 se aplica \'e0s opera\'e 7\'f5es efetuadas pelos contribuintes a que se refere o par\'e1grafo seguinte, e desde que os produtos se destinem a: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 75, 1o, I}{\*\bkmkend 75, 1o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub empresa nacional d a ind\'fastria aeron\'e1utica ou estabelecimento da rede de comercializa\'e7\'e3 o de produtos aeron\'e1uticos; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 75, 1o, II}{\*\bkmkend 75, 1o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub empre sa de tran sporte ou de servi\'e7o a\'e9reo ou aeroclube, com registro no Departamento de A via\'e7\'e3o Civil; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 75, 1o, III}{\*\bkmkend 75, 1o, III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub of icina repa radora ou de conserto e manuten\'e7\'e3o de aeronaves, homologada pelo Minist\'e 9rio da Aeron\'e1utica; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 75, 1o, IV}{\*\bkmkend 75, 1o, I V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub propr iet\'e1rio s e arrendat\'e1rios de aeronaves identificados como tais pela anota\'e7\'e3o da respectiva matr\'edcula e prefixo no documento fiscal. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso IV, do \'a7 1\'ba do art. 75 foi dad a pela Altera\'e7\'e3o n\'ba 119 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub Decreto n\'ba 11523}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub , de 06/05/09, DOE de 07/05/09), efeitos a partir d e 07/05/09.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria, at\'e9 06/05/09:\line }{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - propriet\'e1rio d e aeronave identificado como tal pela anota\'e7\'e3o da respectiva matr\'edcula e prefixo no d ocumento fiscal." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 75, 2o}{\*\bkmkend 75, 2o}{ \b \'a7 2\'ba} A partir de 01/07/00, o benef\'edcio previsto neste artigo ser\' e1 aplicado exclusivamente \'e0s empresas nacionais da ind\'fastria aeron\'e1uti ca, \'e0s da rede de comercializa\'e7\'e3o, inclusive as oficinas reparadoras ou de conser to de aeronaves, e \'e0s importadoras de material aeron\'e1utico, mencionadas em ato do Comando da Aeron\'e1utica do Minist\'e9rio da Defesa no qual dever\'e3o

ser indicados, obrigatoriamente ({\b0 Convs. ICMS} 75/91): \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da parte inicial do \'a7 2\'ba do art. 75 foi dada pela Altera \'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04), efeitos a partir de 06/01/04, com retifica\'e7\'e3o dada pela Altera\'e7\'e3o n\'ba 52 }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8969}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 12/02/04, DOE de 13/02/04).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do \'a7 2\'ba do art. 75 pela Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07 /00).\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub "\'a7}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 2\'ba } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A parti r de 01/07/00, o benef\'edcio previsto neste artigo ser\'e1 aplicado exclusivame nte \'e0s empr esas nacionais da ind\'fastria aeron\'e1utica, \'e0s da rede de comercializa\'e7 \'e3o, inclusive as oficinas reparadoras ou de conserto de aeronaves, e \'e0s im portadoras de material aeron\'e1utico, relacionadas em portaria interministerial dos Minist \'e9rios da Fazenda e da Aeron\'e1utica na qual dever\'e3o ser indicados, obriga toriamente (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Convs. ICMS}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub 75 /91, 14/96, 32/99, 65/99 e 06/00):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Obs.: }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub art. 2\'ba}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub , do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00}{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub convalida os procediment os adotados, at\'e9 24/04/00, pelas empresas relacionadas em Portaria Interminis terial dos Minist\'e9rios da Fazenda e da Aeron\'e1utica.\line \line }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub capu t}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do \ 'a7 2\'ba do a rt. 75 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 14 (Decreto n\'ba 7725 de 28/12/99, DOE de 29/12/99) }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efei tos a partir d e 17/11/99:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "\'a7 2\'ba A partir de 01/01/00, o benef\'edcio previsto neste artig o ser\'e1 aplicado exclusivamente \'e0s empresas nacionais da ind\'fastria aeron \'e1utica, \'e0s da rede de comercializa\'e7\'e3o, inclusive as oficinas reparadoras ou de conserto de aeronaves, e \'e0s importadoras de material aeron\'e1utico, relacion

adas em portaria interministerial dos Minist\'e9rios da Fazenda e da Aeron\'e1ut ica na qual de ver\'e3o ser indicados, obrigatoriamente (Convs. ICMS 75/91, 14/96, 32/99 e 65/9 9):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\n osupersub Obs.: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub O }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 3\' ba}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , do Decreto n\'ba 7725 de 28/12/99 convalida os procedimentos adotados, at\'e9 17/1 1/99, pelas em presas relacionadas em Portaria Interministerial dos Minist\'e9rios da Fazenda e da Aeron\'e1utica.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub do \'a7 2\'ba do art. 75 pela Altera\'e7\'e3 o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos a partir de 01/08/99: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba O benef\'edcio previsto neste artigo ser\'e1 aplicado exclusivamente \'e0s empresas nacionais da ind\'fastria aeron\'e1utica, \'e0s da rede de comer cializa\'e7 \'e3o, inclusive as oficinas reparadoras ou de conserto de aeronaves, e \'e0s im portadoras de material aeron\'e1utico, relacionadas em portaria interministerial dos Minist\'e9rios da Fazenda e da Aeron\'e1utica na qual dever\'e3o ser indica dos, obrigator iamente (Convs. ICMS 75/91, 14/96 e 32/99):"\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\l ine }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 2\'ba As e}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub mpresas nacionais da ind\'fastria aeron\'e1utica, as da rede de comercializa\'e7\'e3o, i nclusive as of icinas reparadoras ou de conserto, e as importadoras de material aeron\'e1utico, para os efeitos deste artigo, s\'e3o as relacionadas em ato conjunto dos Minist \'e9rios da Aeron\'e1utica e da Fazenda (Conv. ICMS 14/96)." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub em rela\'e7\'e3o a todas as empresas, o endere\'e7o co mpleto e os n \'fameros de inscri\'e7\'e3o no Cadastro Nacional de Pessoa Jur\'eddica - CNPJ e no Cadastro de Contribuinte do ICMS do Estado da Bahia (CAD-ICMS); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso I foi acrescentado ao \'a7 2\'ba do art. 75 pela Altera\'e7 \'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos a par tir de 01/08/9 9. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub em rela\'e7\'e3o \'e0s empresas nacionais da ind\'fas tria aeron\'e1 utica, \'e0s da rede de comercializa\'e7\'e3o e \'e0s importadoras, os produtos que cada uma delas est\'e1 autorizada a fornecer em opera\'e7\'f5es alcan\'e7ada s pelo benef\'edcio fiscal; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\

brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso II foi acrescentado ao \'a7 2\'ba do art. 75 pela Altera\'e 7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos a pa rtir de 01/08/ 99. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub em rela\'e7\'e3o \'e0s oficinas reparadoras ou de co nserto de aero naves, a indica\'e7\'e3o expressa do tipo de servi\'e7o que est\'e3o autorizadas a executar. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso III foi acrescentado ao \'a7 2\'ba do art. 75 pela Altera\' e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos a p artir de 01/08 /99. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba} A frui\'e7\'e3o do benef\ 'edcio em rela\'e7\'e3o \'e0s empresas indicadas no ato do Comando da Aeron\'e1u tica do Minist\'e9rio da Defesa fica condicionada \'e0 publica\'e7\'e3o de Ato C OTEPE, precedi da de manifesta\'e7\'e3o das unidades federadas envolvidas. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 3\'ba foi acrescentado ao art. 75 pela Altera\'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04). \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O II\line Da Redu\'e7\'e3o da Base de C\'e1lculo das Opera\'e7\'f5es com Ve\'edculos, Inclusive Motocicletas \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 76}{\*\bkmkend 76}{\b Art. 76. }{ \b0 Nas opera\'e7\'f5es com ve\'edculos automotores, as hip\'f3teses de redu\'e7 \'e3o da base de c\'e1lculo, os prazos, os crit\'e9rios e as condi\'e7\'f5es par a frui\'e7\'e3 o do benef\'edcio s\'e3o os disciplinados neste artigo. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 76, 1o}{\*\bkmkend 76, 1o}{ \b \'a7 1\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 1\'ba do art. 76 foi revogado}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 34 (Decreto n\'ba 8276 de 26 /06/02, DOE de 27/06/02).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do \'a7 1\'ba do art. 76 pela Alter a\'e7\'e3o n\'ba 32 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub

Decreto n\'ba 8200, de 27/03/02, DOE de 28/03/02}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba At\'e9 30/06/02, fica re duzida a base de c\'e1lculo do ICMS em 29,41% (vinte e nove inteiros e quarenta e um cent\'e9s imos por cento), de forma que resulte numa carga tribut\'e1ria nunca inferior a 12% (doze por cento), nas opera\'e7\'f5es internas, nas opera\'e7\'f5es interest aduais destina das a n\'e3o-contribuintes do ICMS e nos recebimentos do exterior, de caminh\'f5 es-tratores comuns, caminh\'f5es, \'f4nibus, \'f4nibus-leitos e chassis com moto res para caminh\'f5es, para \'f4nibus e para micro\'f4nibus classificados nas se guinte posi \'e7\'f5es da NBM/SH:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub O }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub do \'a7 1\'ba do art. 76 foi modificada pelas Altera\'e7\'f5es n\'b as 1, 3, 4, 7, 12, 14, 20, 28 e 31 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decretos n\'bas }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub 6379/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub 6523/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub 6903/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub 7365/ 98, 7675/99, 7725/99, 7867/00, 8066/01 e 8149/02}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), respectivamente, para prorroga\'e7\ 'e3o do prazo de vig\'eancia do benef\'edcio.\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba De 01/01/98 at\'e9 26/05/99 e de 17/08/99 at\'e9 31/03/02, \'e9 reduzida a base de c\'e1lculo do ICMS nas opera\ 'e7\'f5es de sa\'edda internas e nos recebimentos, do exterior, de caminh\'f5estratores comun s, caminh\'f5es, \'f4nibus, \'f4nibus-leitos e chassis com motores para caminh\ 'f5es, para \'f4nibus e para micro\'f4nibus, observado o seguinte (Conv. ICMS 12 9/97, 23/98, 26/99, 50/99, 71/99, 72/00, 87/01 e 127/01):"\line \line }{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub capu t}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do \ 'a7 1\'ba do a rt. 76 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba De 01 /01/98 at\'e9 30/06/98, \'e9 reduzida a base de c\'e1lculo do ICMS nas opera\'e7 \'f5es de sa\'eddas internas e nos recebimentos, do exterior, de caminh\'f5es-tr atores comuns, caminh\'f5es, \'f4nibus, \'f4nibus-leitos e chassis com motores para caminh\'f5 es, para \'f4nibus e para micro\'f4nibus, observado o seguinte (Conv. ICMS 129/9 7):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Reda \'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub "\'a7 1\'ba De 01/07/95 at\'e9 30/04/98, \'e9 reduzida a base de c\'e1lculo do ICMS nas opera\'e7\'f5es de sa\'eddas internas e nos rece bimentos, do e

xterior, de caminh\'f5es-tratores comuns, caminh\'f5es, \'f4nibus, \'f4nibus-lei tos e chassis com motores para caminh\'f5es, para \'f4nibus e para micro\'f4nibu s, n\'e3o sujeitas a substitui\'e7\'e3o ou antecipa\'e7\'e3o tribu\'b4taria, cal culando-se a r edu\'e7\'e3o de 29,41% , de forma que resulte numa carga tribut\'e1ria nunca inf erior a 12%, de acordo com a sua classifica\'e7\'e3o na NBM/SH, a saber (Convs. ICMS 52/95 e 121/95 - Convs. ICMS 37/92, 71/92, 77/92, 133/92, 148/92, 01/93, 86 /92, 44/94, 88 /94, 45/96 e 102/96): 8701.20.0200, 8701.20.9900, 8702.10.0100, 8702.10.0200, 87 02.10.9900, 8704.21.0100, 8704.22.0100, 8704.23.0100, 8704.31.0100, 8704.32.0100 , 8704.32.9900, 8706.00.0100 e 8706.00.0200" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso I, do \'a7 1\'ba do art. 76 foi revogado}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 34 (Decreto n\'b a 8276 de 26/06/02, DOE de 27/06/02).\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso I, do \'a7 1 \'ba do art. 76 foi pela Altera\'e7\'e3o n\'ba 32 (}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8200, de 27/03/02, DO E de 28/03/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - 8 701.20.00, 8702.10.00, 8704.22, 8704.23, 8704.32, 8706.00.10 e 8706.00.90;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso I do \'a7 1\'ba tendo sido acrescentado ao art. 76 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - a base de c\'e1lculo ser\'e1 reduzida de 29,41%, de forma que resulte numa carga tribut\'e1ria nunca inferior a 12% ;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0 \fs24\cf0 \nosupersub revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso II, do \'a7 1\'ba do art. 76 foi revogado}{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 34 (Dec reto n\'ba 8276 de 26/06/02, DOE de 27/06/02).\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II d o \'a7 1\'ba do art. 76 pela Altera\'e7\'e3o n\'ba 32 (}{\b\i0\ul0\strike0\v0\ex

pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8200, de 27/03/02 , DOE de 28/03/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub ): \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - 8704.21 e 8704.31 (exceto caminh\'e3o de peso em carga m\'e1xima igual ou inferior a 3,9 ton.)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II do \'a7 1\'ba tendo sid o acrescentado ao art. 76 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/9 8, DOE de 04/0 3/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ): \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - as opera\'e7\'f5es de que trata este par\'e1grafo n\'e3o est\'e3o sujeitas a substitui \'e7\'e3o ou antecipa\'e7\'e3o tribut\'e1ria;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso III, do \'a7 1\'ba do art. 76 foi revogado pela Altera\'e7\ 'e3o n\'ba 32 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decre to n\'ba 8200, de 27/03/02, DOE de 28/03/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line Reda\'e7\'e3o anterior dada a o inciso III, do \'a7 1\'ba do art. 76 pela Altera\'e7\'e3o n\'ba 31 }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 8149 de 14/02 /02, DOE de 15/02/02)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub , efeitos a partir de 10/01/02:\line }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "III - a identifica\'e7\'e3o dos ve\'edculos objeto deste benef\'edcio ser\'e1 feita de acordo com sua classifica\'e7\'e3o n a NBM/SH, a saber (Convs. ICMS 37/92, 71/92, 77/92, 133/92, 148/92, 01/93, 86/93 , 44/94, 88/94 , 45/96, 102/96 e 115/01): 8701.20.00, 8702.10.00, 8704.21 (exceto caminh\'e3o d e peso em carga m\'e1xima igual ou inferior a 3,9 ton), 8704.22, 8704.23, 8704.3 1 (exceto caminh\'e3o de peso em carga m\'e1xima igual ou inferior a 3,9 ton), 8 704.32, 8706.0 0.10 e 8706.00.90;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III, do \'a7 1\'b a do art. 76 pela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00, DOE de 30 e 31/12/00}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeito s de 01/01/01 a 09/01/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub "III - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub a identifica\'e7\'e3o dos ve\'edculos objeto deste benef\'edcio ser \'e1 feita de acordo com sua classifica\'e7\'e3o na NBM/SH, a saber (Convs. ICMS 37/92, 71/92, 77/92, 133/92, 148/92, 01/93, 86/93, 44/94, 88/94, 45/96 e 102/96): 8701.20.020 0, 8701.20.9900, 8702.10.0100, 8702.10.0200, 8702.10.9900, 8704.21.0100, 8704.22 .0100, 8704.23.0100, 8704.31.0100, 8704.32.0100, 8704.32.9900, 8706.00.0100 e 87 06.00.0200." \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 31/12/00:\line }{\b0\i0\ul0\st

rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub III - a entrada, no territ\'f3rio d este Estado, decorrente de opera\'e7\'e3o interestadual, de energia el\'e9trica, de petr\'f3leo e de lubrificantes e combust\'edveis l\'edquidos ou gasosos deri vados de petr \'f3leo, quando n\'e3o destinados a comercializa\'e7\'e3o, industrializa\'e7\'e3 o, produ\'e7\'e3o, gera\'e7\'e3o ou extra\'e7\'e3o, inclusive na hip\'f3tese de lubrificantes e combust\'edveis l\'edquidos ou gasosos derivados de petr\'f3leo adquiridos por prestador de servi\'e7os de transporte para emprego na presta\'e7\'e3o de seus servi\'e7os;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosu persub ". \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0 \fs24\cf0 \nosupersub revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso IV, do \'a7 1\'ba do art. 76 foi revogado pela Altera\'e7\' e3o n\'ba 32 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Decret o n\'ba 8200, de 27/03/02, DOE de 28/03/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso IV, te ndo sido acrescentado ao art. 76 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 76 75, de 15/09/99. DOE de 16/09/99), efeitos de 16/08/99 a 27/03/02:\line }{\b0\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - a conces s\'e3o do pres ente benef\'edcio condiciona-se tamb\'e9m a n\'e3o utiliza\'e7\'e3o, por parte d o contribuinte substitu\'eddo, de qualquer cr\'e9dito fiscal sob alega\'e7\'e3o de diferen\'e7a do imposto entre o \'93pre\'e7o base de c\'e1lculo\'94 e o pre\' e7o praticado (Conv. ICMS. 50/99)." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 76, 2o}{\*\bkmkend 76, 2o}{ \b \'a7 2\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 2\'ba do art. 76 foi revogado}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 34 (Decreto n\'ba 8276 de 26 /06/02, DOE de 27/06/02).}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf6\nosupersub \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub do \'a7 2\'ba do art. 76 pela Altera\'e7\'e3 o n\'ba 32 (}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8200, de 27/03/02, DOE de 28/03/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0

\outl0\shad0 \f1\fs20\cf0\nosupersub "\'a7 2\'ba At\'e9 30/06/02, fica reduzida a base de c\' e1lculo do ICMS em 29,41% (vinte e nove inteiros e quarenta e um cent\'e9simos p or cento), de forma que resulte numa carga tribut\'e1ria nunca inferior a 12% (d oze por cento) , nas opera\'e7\'f5es internas, nas opera\'e7\'f5es interestaduais destinadas a n\'e3o-contribuintes do ICMS e nos recebimentos do exterior, de autom\'f3veis de passageiros, jipes, ambul\'e2ncias, caminhonetas, furg\'f5es, \'93pick-ups\'94 e demais ve \'edculos relacionados no item 18, do inciso II, do art. 353, observado o seguin te:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub do art. 76 pela Altera\'e7\'e3o n\'ba 31}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , (Decreto n\'ba 8149 de 14/02/02, DOE de 15/02/02), efeitos a partir de 01/01/02.\line }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba De 01/01/98 at\'e9 26/05/ 99 e de 17/08/99 at\'e9 31/03/02, \'e9 reduzida a base de c\'e1lculo do ICMS nas opera\'e7\'f5 es de sa\'eddas internas e nos recebimentos, do exterior, de autom\'f3veis de pa ssageiros, jipes, ambul\'e2ncias, caminhonetas, furg\'f5es, \'93pick-ups\'94 e o utros ve\'edculos, observado o seguinte (Convs. ICMS 129/97, 23/98, 26/99, 50/99 , 71/99, 72/00 , 87/01 e 127/01):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do \'a7 2\'ba do art. 76 pela Altera\'e7\'e 3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub 28, (Decreto n\'ba 8066, de 21/11/01, DOE de 22/11/01), efeitos de 22/11/01 a t\'e9 31/12/01 :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba De 01/01/98 at\'e9 26/05/99 e de 17/08/99 at\'e9 31/12/01, \'e9 red uzida a base de c\'e1lculo do ICMS nas opera\'e7\'f5es de sa\'eddas internas e n os recebimento s, do exterior, de autom\'f3veis de passageiros, jipes, ambul\'e2ncias, caminhon etas, furg\'f5es, \'93pick-ups\'94 e outros ve\'edculos, observado o seguinte (C onvs. ICMS 129/97, 23/98, 26/99, 50/99, 71/99, 72/00 e 87/01):"\line \line }{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior da da ao \'a7 2\'ba do art. 76 pela Altera\'e7\'e3o n\'ba 20 }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 7867 de 01/11 /00, no DOE de 02/11/00):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "\'a7 2\'ba De 01/01/98 at\'e9 26/05/99 e de 17/08/99 at\'e9 31/10/01 , \'e9 reduzida a base de c\'e1lculo do ICMS nas opera\'e7\'f5es de sa\'edda in ternas e nos r ecebimentos, do exterior, de autom\'f3veis de passageiros, jipes, ambul\'e2ncias , caminhonetas, furg\'f5es, \'93pick-ups\'94, \'93trolebus\'94 e outros ve\'edcu los, observado o seguinte (Conv. ICMS 129/97, 23/98, 26/99, 50/99, 71/99 e 72/00 ):\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Anteri ormente }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b a reda\'e7\'e3o do \'a7 2\'ba do art. 76 foi modificada }{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pelas Altera\'e7\'f5es n\'bas 1, 3, 4, 7, 12, 14 e 20 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub (Decretos n\'bas }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0

\f1\fs20\cf0 \nosupersub 6379/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub 6523/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\n osupersub , }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 6903/97} {\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub ,}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 7365/98, 767 5/99, 7725/99 e 7867/00), respectivamente}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub , para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\' edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Re da\'e7\'e3o anterior dada ao \'a7 2\'ba do art. 76 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decre to n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub "\'a7 2\'ba }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub De 01/01/98 at\'e9 30/06/98, \'e9 reduzida a bas e de c\'e1lcul o do ICMS nas opera\'e7\'f5es de sa\'eddas internas e nos recebimentos, do exter ior, de autom\'f3veis de passageiros, jipes, ambul\'e2ncias, camionetas, furg\'f 5es, "pick-ups", "trolebus" e outros ve\'edculos, observado o seguinte (Conv. IC MS 129/97):" \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba De 01/07/95 at\'e9 30/04/98, \'e9 reduzida }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a base de c \'e1lculo do ICMS nas opera\'e7\'f5es de sa\'eddas internas e nos recebimentos, do exterior, de autom\'f3veis de passageiros, jipes, ambul\'e2ncias, camionetas, furg\'f5es, " pick-ups", "trolebus" e outros ve\'edculos, calculando-se a redu\'e7\'e3o em 29, 41%, de forma que resulte numa carga tribut\'e1ria nunca inferior a 12%, condici onando-se o benef\'edcio \'e0 ado\'e7\'e3o do regime de substitui\'e7\'e3o ou an tecipa\'e7\'e3 o tribut\'e1ria, de acordo com sua clasifica\'e7\'e3o na NBM/SH, a saber (}{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Convs. ICMS 52/95 e 121/95 - Convs. ICMS 132/92, 143/92, 148/92, 01/93, 87/93, 44/94, 52/94 , 88/94, 163/9 4, 37/95, 45/96, 83/96 e 102/96): 8702.90.0000, 8703.21.9900, 8703.22.0101, 8703 .22.0199, 8703.22.0201, 8703.22.0299, 8703.22.0400, 8703.22.0501, 8703.22.0599, 8703.22.9900, 8703.23.0101, 8703.23.0199, 8703.23.0201, 8.703.23.1099, 8703.23.9 900, 8703.24.0 101, 8703.24.0199, 8703.24.0201, 8703.24.0299, 8703.24.0300, 8703.24.0500, 8703. 24.0801, 8703.24.0899, 8703.24.9900, 8703.32.0400, 8703.32.0600, 8703.33.0200, 8 703.33.0400, 8703.33.0600, 8703.33.9900, 8704.21.0200 e 8704.31.0200." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 2o, I}{\*\bkmkend 76, 2o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - rev ogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso I, do \'a7 2\'ba do art. 76 foi revogado}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 34 (Decreto n\'b

a 8276 de 26/06/02, DOE de 27/06/02).\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso I, do \'a7 2 \'ba do art. 76 pela Altera\'e7\'e3o n\'ba 32 (}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8200, de 27/03/02, DOE de 28/03/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub ), efeitos de 28/03/02 a 26/06/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub "I - o presente benef\'edcio \'e9 opcional, ficando condi cionado \'e0 manifesta\'e7\'e3o expressa do contribuinte substitu\'eddo pela ado \'e7\'e3o do r egime de substitui\'e7\'e3o ou antecipa\'e7\'e3o tribut\'e1ria, mediante celebra \'e7\'e3o de Termo de Acordo com o fisco, que estabelecer\'e1 as condi\'e7\'f5es para operacionaliza\'e7\'e3o dessa sistem\'e1tica de tributa\'e7\'e3o, especial mente quanto \'e0 base de c\'e1lculo do ICMS;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso I, tendo sido acrescentado ao \'a7 2\'ba do art. 76 }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/ 03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "I - a base de c\'e1lculo ser\'e1 reduzida de 29,41%, de forma que resulte numa carga tribut\'e1ria nunca inferior a 12%;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0 \fs24\cf0 \nosupersub revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso II, do \'a7 2\'ba do art. 76 foi revogado}{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 34 (Dec reto n\'ba 8276 de 26/06/02, DOE de 27/06/02).\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II, do \'a7 2\'ba do art. 76 pela Altera\'e7\'e3o n\'ba 32 (}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8200, de 27/03/0 2, DOE de 28/03/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub ), efeitos de 28/03/02 a 26/06/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub "II - o Termo de Acordo referido no inciso anter ior ser\'e1 firmado entre o representante legal do contribuinte e a Secretaria d a Fazenda, est a representada pelo Diretor de Administra\'e7\'e3o Tribut\'e1ria, ouvida a Ger\' eancia de Substitui\'e7\'e3o Tribut\'e1ria;"\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso I, ten do sido acrescentado ao \'a7 2\'ba do art. 76 }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 72 44, de 03/03/9 8, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub ):\line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "{\*\bkmkstart 76, 2o, II}{\*\bkmkend 76, 2o, II}}{\b0\i\ul0\strik e0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - o presente benef\'edcio \'e9 opcional, ficando condicionado \'e0 manifesta\'e7\'e3o expressa do contrib uinte substitu\'eddo pela ado\'e7\'e3o do regime de substitui\'e7\'e3o ou anteci pa\'e7\'e3o tr ibut\'e1ria, mediante celebra\'e7\'e3o de Termo de Acordo com o fisco, que estab elecer\'e1 as condi\'e7\'f5es para operacionaliza\'e7\'e3o dessa sistem\'e1tica de tributa\'e7\'e3o, especialmente quanto \'e0 fixa\'e7\'e3o da base de c\'e1lcu lo do ICMS;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 2o, III}{\*\bkmkend 76, 2o, III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso III, do \'a7 2\'ba do art. 76 foi revogado}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 34 (Dec reto n\'ba 8276 de 26/06/02, DOE de 27/06/02).\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III, do \'a7 2\'ba do art. 76 pela Altera\'e7\'e3o n\'ba 32 (}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8200, de 27/03/ 02, DOE de 28/03/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ) :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - ap\'f3s a celebra\'e7\'e3o do Termo de Acordo a que se refere o inciso a nterior, o fisco encaminhar\'e1 ao sujeito passivo por substitui\'e7\'e3o rela\' e7\'e3o dos co ntribuintes substitu\'eddos optantes e a data de in\'edcio da frui\'e7\'e3o do b enef\'edcio;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III, do \'a7 2\'ba do a rt. 76 pela Al tera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line }{\b0\i\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - o Termo de Acordo ref erido no inciso anterior ser\'e1 firmado entre o representante legal do contribu inte e a Secretaria da Fazenda, esta representada pelo Diretor de Administra\'e7 \'e3o Tribut \'e1ria, ouvida a Ger\'eancia de Com\'e9rcio Exterior e Substitui\'e7\'e3o Tribu t\'e1ria;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III, tendo sido acrescenta do ao \'a7 2 \'ba do art. 76 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/ 98}{\b\i0\ul \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub III - o Termo de Aco rdo referido n o inciso anterior ser\'e1 firmado entre o representante legal do contribuinte e a Secretaria da Fazenda, esta representada pelo Diretor do Departamento de Admin

istra\'e7\'e3o Tribut\'e1ria, ouvida a Ger\'eancia de Substitui\'e7\'e3o Tribut\ 'e1ria (GESUT) ;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso IV, do \'a7 2\'ba do art. 76 foi revogado}{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 34 (Dec reto n\'ba 8276 de 26/06/02, DOE de 27/06/02).\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso IV, do \'a7 2\'ba do art. 76 pela Altera\'e7\'e3o n\'ba 32 (}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8200, de 27/03/0 2, DOE de 28/03/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub ): \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - a concess\'e3o do presente benef\'edcio condiciona-se tamb\'e9m a n\'e3o u tiliza\'e7\'e3o, por parte do contribuinte substitu\'eddo, de qualquer cr\'e9dit o fiscal sob a lega\'e7\'e3o de diferen\'e7a do imposto entre o \'93pre\'e7o base de c\'e1lculo \'94 e \'93o pre\'e7o praticado."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso IV, tendo sido ac rescentado ao \'a7 2\'ba do art. 76 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/ 03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "IV - ap\'f3s a celebra\'e7\'e3o do Termo de Acordo a que se refere o inciso anterior, o f isco encaminhar\'e1 ao sujeito passivo por substitui\'e7\'e3o rela\'e7\'e3o nomi nando os contribuintes substitu\'eddos optantes e a data de in\'edcio da frui\'e 7\'e3o do benef\'edcio;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 2o, V}{\*\bkmkend 76, 2o, V} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - rev ogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso V, do \'a7 2\'ba do art. 76 foi revogado pela }{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 32 (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8 200, de 27/03/02, DOE de 28/03/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso V, do \'a7 2\'ba d o art. 76 pela Altera\'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98): \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub

"V - at\'e9 31/12/98, fica permitida a aplica\'e7\'e3o do benef\'edcio sem o exe rc\'edcio da op\'e7\'e3o prevista no inciso II (Convs. ICMS 129/97, 29/98, 67/98 e 97/98);" \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada ao inciso V, do \'a7 2\'ba do art. 76 pela Alt era\'e7\'e3o n\'ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/98)}{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 01/07/ 98:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub V - at\'e9 30/0 9/98, fica permitida a aplica\'e7\'e3o do benef\'edcio sem o exerc\'edcio da op\ 'e7\'e3o prevista no inciso II (Convs. 129/97, 29/98 e 67/98);"\line \line }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e 3o anterior da da ao inciso V, do \'a7 2\'ba do art. 76 pela Altera\'e7\'e3o n\'ba 07 (Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/98):\line }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "V - at\'e9 30/06/98, excepcionalmente , fica permiti da a aplica\'e7\'e3o do benef\'edcio sem o exerc\'edcio da op\'e7\'e3o prevista no inciso II (Convs. 129/97 e 29/98);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao incis o V, tendo sid o acrescentado ao \'a7 2\'ba do art. 76 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub ):\line }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b V - no prime iro trimestre de 1998, excepcionalmente, fica permitida a aplica\'e7\'e3o do ben ef\'edcio sem o exerc\'edcio da op\'e7\'e3o prevista no inciso II;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso VI, do \'a7 2\'ba do art. 76 foi revogado pela }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 32 (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8 200, de 27/03/02, DOE de 28/03/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VI, do \'a7 2\'ba do art. 76 pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub 28, (Decreto n\'ba 8066, de 21/11/01, DOE de 22/11/01),}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos d e 22/10/01 a 27/03/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub "VI -}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\n osupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub a identifica\'e7\'e3o dos ve\'edculos objeto deste benef\'edcio ser\'e1 fei ta de acordo c om a classifica\'e7\'e3o na NBM/SH, descrita no item 18 do inciso II do art. 353

(Convs. ICMS 132/92, 143/92, 148/92, 1/93, 87/93, 44/94, 52/94, 88/94, 163/94, 37/95, 45/96, 83/96, 102/96 e 81/01).\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VI, tendo si do acrescentado ao \'a7 2\'ba do art. 76 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DO E de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ), efeitos at\'e9 21/10/01:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub "VI - a identifica\'e7\'e3o dos ve\'edculos objeto deste be nef\'edcio ser\'e1 feita de acordo com sua classifica\'e7\'e3o na NBM/SH, a sabe r (Convs. ICMS 132/92, 143/92, 148/92, 01/93, 87/93, 44/94, 52/94, 88/94, 163/94 , 37/95, 45/96 , 83/96 e 102/96): 8702.90.0000, 8703.21.9900, 8703.22.0101, 8703.22.0199, 8703. 22.0201, 8703.22.0299, 8703.22.0400, 8703.22.0501, 8703.22.0599, 8703.22.9900, 8 703.23.0101, 8703.23.0199, 8703.23.0201, 8703.23.0299, 8703.23.0301, 8703.23.039 9, 8703.23.040 1, 8703.23.0499, 8703.23.0500, 8703.23.0700, 8703.23.1001, 8703.23.1002, 8703.23 .1099, 8703.23.9900, 8703.24.0101, 8703.24.0199, 8703.24.0201, 8703.24.0299, 870 3.24.0300, 8703.24.0500, 8703.24.0801, 8703.24.0899, 8703.24.9900, 8703.32.0400, 8703.32.0600, 8703.33.0200, 8703.33.0400, 8703.33.0600, 8703.33.9900, 8704.21.0200 e 8704.31. 0200." \par }\pard \s14 \qj\sa120\li0\fi1080\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\ tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx1345 2\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx2053 2\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 \tx29028\tx29736 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub VII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso VII, do \'a7 2\'ba do art. 76 foi revogado pela }{\b\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 32 (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8 200, de 27/03/02, DOE de 28/03/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VI}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I, tendo sido acrescen tado ao \'a7 2 \'ba do art. 76 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos de 16/08/99 a 27/03/02:\line }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VII - a concess\'e3o do presen te benef\'edci o condiciona-se tamb\'e9m a n\'e3o utiliza\'e7\'e3o, por parte do contribuinte s ubstitu\'eddo, de qualquer cr\'e9dito fiscal sob alega\'e7\'e3o de diferen\'e7a do imposto entre o \'93pre\'e7o base de c\'e1lculo\'94 e o pre\'e7o praticado (C onv. ICMS. 50/ 99)." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 76, 3o}{\*\bkmkend 76, 3o}{

\b \'a7 3\'ba} {\b Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 3\'ba do art. 76 foi revogado pela Altera\'e7\'e3o n\'ba 42 (Decre to n\'ba 8548, de 28/05/03, DOE de 29/05/03).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II, d o \'a7 3\'ba do art. 76 pela Altera\'e7\'e3o n\'ba 34 (}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8276, de 26/06/02. DOE de 27/0 6/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 27/06/02 a 28/05/03:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub II - nas aquisi\'e7\'f5es de ve\'edculos para revenda, o present e benef\'edcio fica condicionado \'e0 manifesta\'e7\'e3o expressa do contribuint e substitu\'ed do pela ado\'e7\'e3o do regime de substitui\'e7\'e3o ou antecipa\'e7\'e3o tribut \'e1ria, mediante celebra\'e7\'e3o de Termo de Acordo com o fisco, que estabelec er\'e1 as condi\'e7\'f5es para operacionaliza\'e7\'e3o dessa sistem\'e1tica de t ributa\'e7\'e3 o, especialmente quanto \'e0 base de c\'e1lculo do ICMS;"\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub caput}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do \'a7 3\'ba do art. 76 pela Altera\'e7\'e3o n\'ba 31 (}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8149/02}{\b\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "3\'ba \'a7}{\b0\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub De 01/01/98 at\'e9 31/12/02, \'e9 reduzida a base de c\'e1lculo do ICMS nas opera\'e7\'f5es de sa\'eddas internas e nos rece bimentos, do exterior, de ve\'edculos novos motorizados de que cuida o item 19 d o inciso II do art. 353, observado o seguinte (Convs. ICMS 28/99, 34/99, 84/00, 09/01, 61/01, 87/01 e 127/01):"}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub A reda\'e7\'e3o da parte incial do art. 76 foi modificada pelas Alte ra\'e7\'f5es n\'bas 26 e 28 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Decretos n\'bas 8023/01 e 8066/01}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ), respectivamente, para prorroga\'e7\'e3o d o prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do \'a7 3\'ba do art. 76 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A ltera\'e7\'e3o n\'ba 25 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Decreto n\'ba 7983 de 26/06/01, DOE de 27/06/01}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 16/04/01 a 24/08/01:

\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "De 01/01/98 at\'e9 31/10/01, \'e9 reduzida a base de c\'e1lculo do ICMS nas opera\'e7\'f5es de sa\'eddas internas e nos recebimentos, do exterior, de ve\'edculos novos moto rizados de que cuida o item 19 do inciso II do art. 353, observado o seguinte (Convs. ICMS 28/ 99, 34/99, 84/00 e 09/01):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a parte inicial do \'a7 3\'ba do art. 76 pela Altera\'e7\'e3o n\'ba 22 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/01 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efe itos a partir de 08/02/01:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub "{\*\bkmkstart 76, 3o}{\*\bkmkend 76, 3o}}{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 3\'ba De 01/01/98 at\'e9 31 /10/01, \'e9 reduzida a base de c\'e1lculo do ICMS nas opera\'e7\'f5es de sa\'eddas inte rnas e nos recebimentos, do exterior, de motocicletas e ciclomotores, observado o seguinte (Convs. ICMS 28/99, 34/99 e 84/00):}{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da parte inicial do \'a7 3\ 'ba foi modificada pelas Altera\'e7\'f5es n\'bas }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub 1, 3, 4, }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub 7 e 12 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub (Decretos n\'bas }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub 6379/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub 6523/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub 6903/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub , 7365/98 e 7675/99), respectivamente}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub , para prorroga\'e7\'e3o do prazo de vig\'ea ncia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a parte inicial do \'a7 3 \'ba do art. 7 6 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line }{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'93}{\b0\i\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 3\'ba De 01/01/98 at\'e 9 30/06/98, \'e9 reduzida a base de c\'e1lculo do ICMS nas opera\'e7\'f5es de sa\'eddas inte rnas e nos recebimentos, do exterior, de motocicletas e ciclomotores, observado o seguinte (Conv. ICMS 129/97):"\line {\*\bkmkstart 76, 3o, I}{\*\bkmkend 76, 3o , I}}{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - a base de c\'e1lculo ser\'e1 reduzida de 29,41%, de forma que resulte numa carga tribut \'e1ria nunca inferior a 12%;" (efeitos de 04/03/98 a 28/05/03)\line {\*\bkmksta rt 76, 3o, II}{\*\bkmkend 76, 3o, II}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub II - o presente benef\'edcio \'e9 opcional, ficando con dicionado \'e0 manifesta\'e7\'e3o expressa do contribuinte substitu\'eddo pela a

do\'e7\'e3 o do regime de substitui\'e7\'e3o ou antecipa\'e7\'e3o tribut\'e1ria, mediante c elebra\'e7\'e3o de Termo de Acordo com o fisco, que estabelecer\'e1 as condi\'e7 \'f5es para operacionaliza\'e7\'e3o dessa sistem\'e1tica de tributa\'e7\'e3o, es pecialmente qu anto \'e0 fixa\'e7\'e3o da base de c\'e1lculo do ICMS;" (04/03/98 a 26/06/02)\li ne \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub "\'a7 3\'ba De 01/07/95 at\'e9 30/04/98, \'e9 reduzida a ba se de c\'e1lculo do ICMS nas opera\'e7\'f5es de sa\'eddas internas e nos recebim entos, do exterior, de motocicletas e ciclomotores classificados no c\'f3digo 87 11 da NCM, cal culando--se a redu\'e7\'e3o de 29,41%, de forma que resulte numa carga tribut\'e 1ria nunca inferior a 12 %, condicionando-se o benef\'edcio \'e0 ado\'e7\'e3o do regime de substitui\'e7\'e3o ou antecipa\'e7\'e3o tribut\'e1ria (Convs. ICMS 52 /95 e 121/95 Convss. 52/93, 88/93, 44/94, 88/94, 45/96 e 102/96):" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 3o, III}{\*\bkmkend 76, 3o, III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso III, do \'a7 3\'ba do art. 76 foi revogado pela Altera\'e7\'e3o n\'ba 42 (Decr eto n\'ba 8548, de 28/05/03, DOE de 29/05/03).\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III, do \'a7 3\'ba do art. 76 pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02 /99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub ), efeitos de 24/02/99 a 28/05/03:\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "III - o Termo de Acordo referido no inciso anterior ser\'e1 firmado entre o representante legal do contribuinte e a Secreta ria da Fazenda, esta representada pelo Diretor de Administra\'e7\'e3o Tribut\'e1 ria, ouvida a Ger\'eancia de Com\'e9rcio Exterior e Substitui\'e7\'e3o Tribut\'e1ria;"\line \l ine }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Re da\'e7\'e3o anterior dada ao inciso III, tendo sido acrescentado ao \'a7 3\'ba d o art. 76 }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Alter a\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub III - o Termo de Acordo referido no i nciso anterior ser\'e1 firmado entre o representante legal do contribuinte e a Secretaria da F azenda, esta representada pelo Diretor do Departamento de Administra\'e7\'e3o Tr ibut\'e1ria, ouvida a Ger\'eancia de Substitui\'e7\'e3o Tribut\'e1ria (GESUT); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 3o, IV}{\*\bkmkend 76, 3o, I V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\

brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso IV, do \'a7 3\'ba do art. 76 foi revogado pela Altera\'e7\'e3o n \'ba 42 (Decre to n\'ba 8548, de 28/05/03, DOE de 29/05/03).\line \line }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a o inciso IV, tendo sido acrescentado ao \'a7 3\'ba do art. 76 }{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 5 (Decre to n\'ba 7244, de 03/03/98, DOE de 04/03/98), efeitos de 04/03/98 a 28/05/03:\li ne }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - ap\'f3s a c elebra\'e7\'e3o do Termo de Acordo a que se refere o inciso anterior, o fisco en caminhar\'e1 ao sujeito passivo por substitui\'e7\'e3o rela\'e7\'e3o nominando o s contribuintes substitu\'eddos optantes e a data de in\'edcio da frui\'e7\'e3o do benef\'edci o;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 3o, V}{\*\bkmkend 76, 3o, V} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - rev ogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso III, do \'a7 3\'ba do art. 76 foi revogado pela Altera\'e7\'e3o n\'ba 42 (Decr eto n\'ba 8548, de 28/05/03, DOE de 29/05/03).\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso V, do \'a7 3\'ba do art. 76 foi dada pela Altera\'e7\'e3o n\'ba 10 (De creto n\'ba 74 90, de 30/12/98. DOE de 31/12/98).\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub "V - at\'e9 31/12/98, fica permitida a aplica\ 'e7\'e3o do benef\'edcio sem o exerc\'edcio da op\'e7\'e3o prevista no inciso II (Convs. ICMS 129/97, 29/98, 67/98 e 97/98);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao}{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso V, tendo si do acrescentad o ao \'a7 3\'ba do art. 76 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DO E de 04/03/98} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub V - no pr imeiro trimest re de 1998, excepcionalmente, fica permitida a aplica\'e7\'e3o do benef\'edcio s em o exerc\'edcio da op\'e7\'e3o prevista no inciso II;}{\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 3o, VI}{\*\bkmkend 76, 3o, V I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\

brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso III, do \'a7 3\'ba do art. 76 foi revogado pela Altera\'e7\'e3o n\'ba 42 (Decr eto n\'ba 8548, de 28/05/03, DOE de 29/05/03).\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VI, do \'a7 3\'ba do art. 76 foi da}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub da pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 25 (}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7983 de 26/06/ 01, DOE de 27/ 06/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ) , efeitos de 16/04/01 a 28/05/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub "VI - os ve\'edculos novos motorizados de que c uida o item 19 do inciso II do art. 353, objeto deste benef\'edcio, s\'e3o os classificados no c\'f3digo 8711 NBM/SH (Convs. ICMS 52/93, 88/93, 44/94, 88/94, 45/96, 102/96 e 09/01)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VI, do \'a7 3\'ba do art. 76 pela }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3 o n\'ba 24 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Decreto n\'ba 7955 de 16/05/01, DOE de 17/05/01), efeitos a partir de 16/04/01:\line }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkm kstart 76, 3o, VI}{\*\bkmkend 76, 3o, VI}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0 \shad0\f1\fs20\cf0\nosupersub VI - as motocicletas e os ciclomotores objeto dest e benef\'edcio s\'e3o os classificados no c\'f3digo 8711 da NBM/SH (Convs. ICMS 52/93, 88/93, 44/94, 88/94, 45/96, 102/96 e 09/01).}{\b0\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso VI, t endo sido acre scentado ao \'a7 3\'ba do art. 76 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03 /98, DOE de 04 /03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "{\*\bkmkstart 76, 3o, VI}{\*\bkmkend 76, 3o, VI}}{\b0\i\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub VI - as motocicletas e os ciclomotores objet o deste benef\'edcio s\'e3o os classificados no c\'f3digo 8711 da NBM/SH (Convs. ICMS 52/93, 88/93, 44/94, 88/94, 45/96 e 102/96).}{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 76, 4o}{\*\bkmkend 76, 4o}{ \b \'a7 4\'ba }{\b0 \'c9 reduzida em 100% a base de c\'e1lculo do ICMS das opera \'e7\'f5es de sa\'eddas de ve\'edculos usados, observado o disposto no art. 83. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 76, 5o}{\*\bkmkend 76, 5o}{ \b \'a7 5\'ba}{\b0 \'c9 reduzida a base de c\'e1lculo do ICMS das opera\'e7\'f5 es de sa\'eddas de autom\'f3veis destinados ao transporte de passageiros na cate goria de a luguel (t\'e1xi), com motor at\'e9 127 HP de pot\'eancia bruta (SAE), quando rea

lizadas pela respectiva ind\'fastria, de acordo com os crit\'e9rios e atendidas as condi\'e7\'f5es a seguir enunciados (Conv. ICMS 15/96): \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 5o, I}{\*\bkmkend 76, 5o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a redu\' e7\'e3o se r\'e1 de: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 76, 5o, I, a}{\*\bkmkend 76, 5o, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 75%, n o per\'edodo de 01/05/96 at\'e9 31/08/96; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 76, 5o, I, b}{\*\bkmkend 76, 5o, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 50%, n o per\'edodo de 01/09/96 at\'e9 31/12/96; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 76, 5o, I, c}{\*\bkmkend 76, 5o, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 25%, n o per\'edodo de 01/01/97 at\'e9 31/03/97; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 5o, II}{\*\bkmkend 76, 5o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub s\'f3 se aplica o benef\'edcio se o ve\'edculo for destinado a motorista profissional, e desde que, cumulativa e comprovadamente, a crit\'e9rio da Secretaria da Fazenda: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 76, 5o, II, a}{\*\bkmkend 76, 5o, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub o ad quirente: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 76, 5o, II, a, 1}{\*\bkmk end 76, 5o, II, a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub exercesse, na data de 22/03/96, a atividade de condutor aut\'f4nomo de passageiros, na categoria de aluguel (t\'e1xi), em ve\'edculo de sua proprie dade; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 76, 5o, II, a, 2}{\*\bkmk end 76, 5o, II, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub deva utilizar o ve\'edculo na atividade de condutor aut\'f4nomo de passageiros, na categoria de aluguel (t\'e1xi); \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 76, 5o, II, a, 3}{\*\bkmk end 76, 5o, II, a, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub n\'e3o tenha adquirido, nos \'faltimos 3 anos, ve\'edculo com benef \'edcio do ICMS outorgado \'e0 categoria; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 76, 5o, II, b}{\*\bkmkend 76, 5o, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub o be nef\'edcio correspondente seja transferido para o adquirente do ve\'edculo, medi ante redu\'e7\'e3o no seu pre\'e7o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 76, 5o, II, c}{\*\bkmkend 76, 5o, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub o ve \'edculo seja novo e esteja beneficiado com isen\'e7\'e3o ou al\'edquota reduzid

a a zero do IPI; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 5o, III}{\*\bkmkend 76, 5o, III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub re ssalvados os casos excepcionais em que ocorra a destrui\'e7\'e3o completa do ve\'edculo ou o seu desaparecimento, o benef\'edcio de que cuida este par\'e1grafo somente po der\'e1 ser utilizado uma \'fanica vez; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 5o, IV}{\*\bkmkend 76, 5o, I V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e 9 30/04/97 , a opera\'e7\'e3o de sa\'edda promovida pelo revendedor autorizado gozar\'e1 da mesma redu\'e7\'e3o da base de c\'e1lculo prevista para a ind\'fastria; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 5o, V}{\*\bkmkend 76, 5o, V} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o impost o incidir \'e1, normalmente, sobre quaisquer acess\'f3rios opcionais, que n\'e3o sejam equ ipamentos originais do ve\'edculo adquirido; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 5o, VI}{\*\bkmkend 76, 5o, V I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a ali ena\'e7 \'e3o do ve\'edculo adquirido com redu\'e7\'e3o da base de c\'e1lculo, quando ef etuada a pessoa que n\'e3o satisfa\'e7a aos requisitos e \'e0s condi\'e7\'f5es e stabelecidos na }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub al \'ednea \'93a\'94 do inciso II}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub , sujeitar\'e1 o alienante ao pagamento do tributo disp ensado, corrigido monetariamente; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 5o, VII}{\*\bkmkend 76, 5o, VII}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na hip\'f3te se de fraude, considerando-se como tal, tamb\'e9m, a n\'e3o-observ\'e2ncia do di sposto na al\'ednea \'93a\'94 do inciso II, o tributo ser\'e1 exigido integralme nte, com multa e acr\'e9scimos tribut\'e1rios; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 5o, VIII}{\*\bkmkend 76, 5o, VIII}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub para aqui si\'e7\'e3o de ve\'edculo com o benef\'edcio de que cuida este par\'e1grafo, dev er\'e1, ainda, o interessado: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 76, 5o, VIII, a}{\*\bkmke nd 76, 5o, VIII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub obter declara\'e7\'e3o, em 3 vias, probat\'f3ria de que exerce atividade de cond utor aut\'f4nomo de passageiros e j\'e1 a exercia na data de 22/03/96, na catego ria de autom\'f3vel de aluguel (t\'e1xi); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 76, 5o, VIII, b}{\*\bkmke nd 76, 5o, VIII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub entregar as 3 vias da declara\'e7\'e3o referida na al\'ednea anterior ao revende dor autorizado, juntamente com o pedido do ve\'edculo; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 5o, IX}{\*\bkmkend 76, 5o, I X}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os re

vendedores autorizados, al\'e9m do cumprimento das demais obriga\'e7\'f5es previstas na le gisla\'e7\'e3o, dever\'e3o: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 76, 5o, IX, a}{\*\bkmkend 76, 5o, IX, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub menc ionar, na Nota Fiscal emitida para entrega do ve\'edculo ao adquirente, que a op era\'e7\'e3o \'e9 beneficiada com redu\'e7\'e3o da base de c\'e1lculo do ICMS, n os termos do }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub Conv \'eanio ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu persub 15/96, e que, nos primeiros 3 anos, o ve\'edculo n\'e3o poder\'e1 ser al ienado sem autoriza\'e7\'e3o do fisco; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 76, 5o, IX, b}{\*\bkmkend 76, 5o, IX, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub enca minhar, mensalmente, \'e0 Secretaria da Fazenda, juntamente com a 1\'aa via da d eclara\'e7\'e3o referida na al\'ednea \'93a\'94 do inciso anterior, informa\'e7\ 'f5es relativas a: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 76, 5o, IX, b, 1}{\*\bkmk end 76, 5o, IX, b, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub domic\'edlio do adquirente e seu n\'famero de inscri\'e7\'e3o no CP F/MF; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 76, 5o, IX, b, 2}{\*\bkmk end 76, 5o, IX, b, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub n\'famero, s\'e9rie e data da Nota Fiscal emitida, e aos dados iden tificadores do ve\'edculo vendido; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 76, 5o, IX, c}{\*\bkmkend 76, 5o, IX, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub cons ervar em seu poder a 2\'aa via da declara\'e7\'e3o, e encaminhar a 3\'aa via ao Departamento Estadual de Tr\'e2nsito, para que se proceda \'e0 matr\'edcula do v e\'edculo nos prazos estabelecidos na legisla\'e7\'e3o pr\'f3pria; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 5o, X}{\*\bkmkend 76, 5o, X} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os estab elecimento s fabricantes ficam autorizados a efetuar as sa\'eddas dos ve\'edculos com os be nef\'edcios previstos no }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\ fs24\cf0\nosupersub Conv\'eanio ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0 \fs24\cf0\nosupersub 15/96 mediante encomenda dos revendedores autorizados, des de que, em 120 dias, contados da data daquela sa\'edda, possam demonstrar, peran te o fisco, o cumprimento do disposto no inciso II da cl\'e1usula oitava do refe rido conv\'ean io (al\'ednea \'93b\'94 do inciso anterior deste par\'e1grafo), por parte daquel es revendedores; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 5o, XI}{\*\bkmkend 76, 5o, X I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os es tabelecime ntos fabricantes dever\'e3o: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 76, 5o, XI, a}{\*\bkmkend 76, 5o, XI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup

ersub quan do da sa\'edda de ve\'edculo amparada pelo benef\'edcio institu\'eddo no Conv\'e anio ICMS 15/96, especificar o valor a ele correspondente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 76, 5o, XI, b}{\*\bkmkend 76, 5o, XI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub at \'e9 o \'faltimo dia de cada m\'eas, elaborar rela\'e7\'e3o das Notas Fiscais em itidas no m\'eas anterior, nas condi\'e7\'f5es da cl\'e1usula nona do referido c onv\'eanio (inciso X do presente par\'e1grafo), indicando a quantidade de ve\'ed culos e respec tivos destinat\'e1rios revendedores, separadamente, por unidade da Federa\'e7\'e 3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 76, 5o, XI, c}{\*\bkmkend 76, 5o, XI, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub anot ar na rela\'e7\'e3o referida na al\'ednea anterior, no prazo de 120 dias, as inf orma\'e7\'f5es recebidas dos revendedores, mencionando: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 76, 5o, XI, c, 1}{\*\bkmk end 76, 5o, XI, c, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub o nome, o domic\'edlio e o n\'famero de inscri\'e7\'e3o no CPF/MF d o adquirente final do ve\'edculo; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 76, 5o, XI, c, 2}{\*\bkmk end 76, 5o, XI, c, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub o n\'famero, a s\'e9rie e a data da Nota Fiscal emitida pelo revend edor; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 76, 5o, XI, d}{\*\bkmkend 76, 5o, XI, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub cons ervar \'e0 disposi\'e7\'e3o dos fiscos das unidades federadas, pelo prazo de que cuida o }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub art. 144}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu persub , os el ementos referidos nas al\'edneas anteriores; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 5o, XII}{\*\bkmkend 76, 5o, XII}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub qu ando o fat uramento for efetuado diretamente pelo fabricante, dever\'e1 este cumprir, no qu e couber, as obriga\'e7\'f5es atribu\'eddas aos revendedores; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 5o, XIII}{\*\bkmkend 76, 5o, XIII}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a obriga \'e7\'e3o aludida na al\'ednea \'93c\'94 do inciso XI poder\'e1 ser suprida por rela\'e7\'e3o elaborada no prazo ali previsto e contendo os elementos indicados na referida al\'ednea, separadamente, por unidade da Federa\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 5o, XIV}{\*\bkmkend 76, 5o, XIV}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub po der\'e1 o fisco arrecadar as rela\'e7\'f5es referidas nos incisos XI e XIII e os elementos que lhes serviram de suporte, para as verifica\'e7\'f5es que se fizerem necess\ 'e1rias; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 76, 5o, XV}{\*\bkmkend 76, 5o, X V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XV -

}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a red u\'e7\'e3o da base de c\'e1lculo \'e9 condicionada ao reconhecimento pr\'e9vio, por parte do }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub In spetor Fazend\'e1rio}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\ cf0\nosupersub , mediante requerimento do adquirente, acompanhado das informa\'e7\'f5es e docum entos comprobat\'f3rios do atendimento das condi\'e7\'f5es estabelecidas, sendo que do indeferimento do pedido caber\'e1 recurso volunt\'e1rio para o }{\b0\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conselho de Fazenda Estadual - CONSEF}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub . \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XV, do \'a7 5\'ba do art. 76 foi dad a pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para adequar as mod ifica\'e7\'f5es introduzidas pelo novo Regimento da Secretaria da Fazenda, aprov ado pelo }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 7509/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 76, 6o}{\*\bkmkend 76, 6o}{ \b \'a7 6\'ba}{\b0 }{\b Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 6\'ba do art. 76 foi revogado pela }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 32 (}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8200, de 27/03/0 2, DOE de 28/03/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub ). \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada ao \'a7 6\'ba}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , tendo sido acrescentado ao art. 76 pe la Altera\'e7 \'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos de 16 /08/99 a 27/03/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub "\'a7 6\'ba A partir de 1\'ba/09/99 nas opera\'e7\'f5es intere staduais com v e\'edculos automotores destinadas a n\'e3o-contribuintes, relacionadas nos \'a7\ 'a7 1\'ba e 2\'ba deste artigo, ser\'e1 adotada o mesmo tratamento tribut\'e1rio previsto naqueles dispositivos (Conv. ICMS 50/99)." \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O III\line Da Redu\'e7\'e3o da Base d e C\'e1lculo das Opera\'e7\'f5es com M\'e1quinas,\line Aparelhos, Equipamentos e Implementos \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 77}{\*\bkmkend 77}{\b Art. 77. }{ \b0 \'c9 reduzida a base de c\'e1lculo das opera\'e7\'f5es com m\'e1quinas, apar elhos e equipamentos: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\

brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 77 foi dada pela Altera\'e7\'e3o n\'ba 121 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11635, de 27/07/09. DOE de 28/07/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 28/07/09.\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial dos }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub incisos I e II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 77 pela Altera\'e7\'e3o n\'ba 112 (}{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11.396, de 30 /12/08, DOE de 31/12/08):\line {\*\bkmkstart 77, I}{\*\bkmkend 77, I}}{\b0\i\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - at\'e9 31/07/09, nas op era\'e7\'f5es com m\'e1quinas, aparelhos e equipamentos industriais arroladas no anexo I do Conv. ICMS 52/91, de forma que a carga tribut\'e1ria seja equivalent e aos seguinte s percentuais:\line {\*\bkmkstart 77, II}{\*\bkmkend 77, II}II - at\'e9 31/07/09 , nas opera\'e7\'f5es com m\'e1quinas e implementos agr\'edcolas arrolados no an exo II do Conv. ICMS 52/91, de forma que a carga tribut\'e1ria seja equivalente aos seguintes percentuais:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial dos incisos I e II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 77 pe la Altera\'e7\'e3o n\'ba 108 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Decreto n\'ba 11289, de 30/10/08. DOE de 31/10/08}{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - de 02/11/91 at\'e9 31/12/08, nas opera\'e7\'f5es com m\'e1quinas, aparelhos e equipamentos industr iais arroladas no Anexo 5, de forma que a carga tribut\'e1ria seja equivalente aos seguintes p ercentuais}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Conv. ICMS}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 52/91): \line {\*\bkmkstart 77, II}{\*\bkmkend 77, II}}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - de 02/11/91 at\'e9 31/12/08, nas op era\'e7\'f5es com m\'e1quinas e implementos agr\'edcolas arrolados no anexo II do Conv. ICMS 5 2/91, de forma que a carga tribut\'e1ria seja equivalente aos seguintes percentu ais:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Red a\'e7\'e3o anterior dada \'e0 parte inicial do inciso II do }{\b\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 77 pela Altera\'e7\ 'e3o n\'ba }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 105 (De creto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08):\line }{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - de 02/11/91 at\'e9 3 1/12/08, nas o pera\'e7\'f5es com m\'e1quinas e implementos agr\'edcolas arrolados no Anexo 6,

de forma que a carga tribut\'e1ria seja equivalente aos seguintes percentuais}{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b0\i \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Conv. ICMS}{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 52/91):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anteri or dada ao inciso III, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub art. 77 pela Altera\'e7\'e3o n\'ba 86 (Decreto n\' ba 10248, de 13/02/07, DOE de 14/02/07), efeitos de 01/02/07 a 27/07/09:\line }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bk mkstart 77, III}{\*\bkmkend 77, III}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub III - nas opera\'e7\'f5es interestaduais destinadas a n\'e3o contribuinte e nas opera\'e7\'f5es internas e de importa\'e7\'e3o com m\'e1quina s, equipamento s, partes e pe\'e7as, a seguir relacionados, de tal forma que a incid\'eancia do imposto resulte numa carga tribut\'e1ria de 12% (doze por cento) sobre o valor da opera\'e7\'e3o: (efeitos de 01/02/07 a 27/07/09)\line a) autopropulsados: NCM 8427.10 e NCM 8427.20; (efeitos de 01/02/07 a 27/07/09)\line b) outras m\'e1quinas e aparelho s de eleva\'e7\'e3o, de carga, descarga ou de movimenta\'e7\'e3o: NCM 8428.90; ( efeitos de 01/02/07 a 27/07/09)\line c) compactadores e rolos ou cilindros compr essores: NCM 8 429.40.00; (efeitos de 01/02/07 a 27/07/09)\line d) p\'e1s mec\'e2nicas, escavad ores, carregadoras e p\'e1s carregadoras: NCM 8429.5; (efeitos de 01/02/07 a 27/ 07/09)\line e) cortadores de carv\'e3o ou de rocha e m\'e1quinas para perfura\'e 7\'e3o de t \'faneis e galerias: NCM 8430.3; (efeitos de 01/02/07 a 27/07/09)\line f) m\'e1q uinas de comprimir ou compactar: NCM 8430.61.00; (efeitos de 01/02/07 a 27/07/09 )\line g) partes reconhec\'edveis como exclusiva ou principalmente destinadas \' e0s m\'e1quina s e aparelhos das posi\'e7\'f5es 8425 a 8430: NCM 8431." (efeitos de 01/02/07 a 27/07/09)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub A reda\'e7\'e3o da parte inicial dos incisos I e II do}{\b\i\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 77 foram modificada s pelas Altera\'e7\'f5es n\'bas 39, 41, 56, 96, 99, 103 e 105 (Decretos n\'bas 8 435/03, 8511/0 3, 9092/04, 10654/07, 10840/08, 11124/08 e 11167/08), respectivamente, para pror roga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anteri or dada \'e0 p arte inicial dos incisos I e II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub art. 77 pela Altera\'e7\'e3o n\'bas 24 (Decreto n\'ba 7955/01):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I de 02/11/91 at\'e9 31/12/02, nas opera\'e7\'f5es com m\'e1quinas, aparelhos e eq uipamentos ind ustriais arroladas no Anexo 5, de forma que a carga tribut\'e1ria seja equivalen te aos seguintes percentuais (Convs. ICMS 52/91, 87/91, 13/92, 148/92, 65/93, 12 4/93, 22/95, 21/96, 21/97, 23/98 e 05/99 e 10/01):\line II - de 02/11/91 at\'e9 31/12/02, nas opera\'e7\'f5es com m\'e1quinas e implementos agr\'edcolas arrolados no Anexo 6,

de forma que a carga tribut\'e1ria seja equivalente aos seguintes percentuais ( Convs. ICMS 52/91, 13/92, 148/92, 65/93, 124/93, 22/95, 21/96, 21/97, 23/98, 05/ 99, 10/01 e 47 /01):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada aos dispositivos abaixo pela Altera\'e7\ 'e3o n\'ba 19 (Decreto n\'ba 7842, de 11/09/00, DOE de 12/09/00), efeitos de 01/ 08/00 a 27/07/ 09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "Art. 77.\line I - \line {\*\bkmkstart 77, I, a}{\*\bkmkend 77, I, a}a) nas o pera\'e7\'f5es internas: carga tribut\'e1ria de 8,80% (oito inteiros e oitenta c ent\'e9simos p or cento) (Conv. ICMS 01/00);\line {\*\bkmkstart 77, I, b}{\*\bkmkend 77, I, b}b ) nas opera\'e7\'f5es interestaduais com consumidor ou usu\'e1rio final, n\'e3o contribuintes do ICMS: carga tribut\'e1ria de 8,80% (oito inteiros e oitenta cen t\'e9simos por cento) (Conv. ICMS 01/00);{\*\bkmkstart 77, I, c}{\*\bkmkend 77, I, c}c) nas de mais opera\'e7\'f5es de sa\'eddas interestaduais: carga tribut\'e1ria de 8,80% ( oito inteiros e oitenta cent\'e9simos por cento), observando-se, nas entradas de outras unidad es da Federa\'e7\'e3o, o disposto no \'a7 1\'ba (Conv. ICMS 01/00);\line II -\li ne {\*\bkmkstart 77, II, a}{\*\bkmkend 77, II, a}a) nas opera\'e7\'f5es internas : carga tribut\'e1ria de 5,60% (cinco inteiros e sessenta cent\'e9simos por cent o) (Conv. ICMS 01/00);\line {\*\bkmkstart 77, II, b}{\*\bkmkend 77, II, b}b) nas opera\'e7\'f5 es interestaduais com consumidor ou usu\'e1rio final n\'e3o contribuintes do ICM S: carga tribut\'e1ria de 5,60% (cinco inteiros e sessenta cent\'e9simos por cen to) (Conv. ICM S 01/00);\line {\*\bkmkstart 77, II, c}{\*\bkmkend 77, II, c}c) nas demais opera \'e7\'f5es de sa\'eddas interestaduais: carga tribut\'e1ria de 7,0% (sete por ce nto), observando-se, nas entradas de outras unidades da Federa\'e7\'e3o, o dispo sto no \'a7 2 \'ba (Conv. ICMS 01/00).\line \'a7 1\'ba \line {\*\bkmkstart 77, 1o, I}{\*\bkmke nd 77, 1o, I}I - nas opera\'e7\'f5es de sa\'edda dos Estados das Regi\'f5es Sul e Sudeste, exclusive Esp\'edrito Santo: carga tribut\'e1ria de 5,14% (cinco inte iros e cat orze cent\'e9simos por cento) (Conv. ICMS 01/00);\line {\*\bkmkstart 77, 1o, II} {\*\bkmkend 77, 1o, II}II - nas opera\'e7\'f5es de sa\'eddas interestaduais com consumidor ou usu\'e1rio final, n\'e3o contribuintes do ICMS: carga tribut\'e1ri a de 8,80% (oito inteiros e oitenta cent\'e9simos por cento) (Conv. ICMS 01/00);{\*\bkmkst art 77, 1o, III}{\*\bkmkend 77, 1o, III}III - nas demais opera\'e7\'f5es interes taduais: carga tribut\'e1ria de 8,80% (oito inteiros e oitenta cent\'e9simos por cento) (C onv. ICMS 01/00).\line \'a7 2\'ba\line {\*\bkmkstart 77, 2o, I}{\*\bkmkend 77, 2 o, I}I - nas opera\'e7\'f5es de sa\'eddas dos Estados das Regi\'f5es Sul e Sudes te, exclusive Esp\'edrito Santo: carga tribut\'e1ria de 4,1% (quatro inteiros e um d\'e9ci mo por cento) (Conv. ICMS 01/00);"\line {\*\bkmkstart 77, 2o, II}{\*\bkmkend 77, 2o, II}II - nas opera\'e7\'f5es de sa\'eddas interestaduais para consumidor ou usu\'e1rio final n\'e3o contribuintes do ICMS: carga tribut\'e1ria de 5,60% (cin co inteiro s e sessenta cent\'e9simos por cento) (Conv. ICMS 01/00);\line {\*\bkmkstart 77, 2o, III}{\*\bkmkend 77, 2o, III}III - nas demais opera\'e7\'f5es interestaduais : carga tribut\'e1ria de 7,0% (sete por cento) (Conv. ICMS 01/00)."\line \line } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o d o inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub do }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 77

foi modificada pelas }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Altera\'e7\'f5es n\'bas 5, 7 e 12 (}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decretos n\'bas }{\b\i0\ul\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf5\nosupersub 7244/98}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub , 7365/98 e 7675/99), respectivamente,}{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub para prorroga\'e 7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da parte in icial do incis o I do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art . 77 foi modif icada pelas Altera\'e7\'f5es n\'bas 1, 7 e 12 (Decretos n\'bas }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 6379/97}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , 7365/98 e 7675/99), respectivament e, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub "Art. 77. \'c9 reduzida a base de c\'e1lculo das opera\'e7\'f5es com m\'e1quinas, aparelhos e equipamentos: (efeitos at\'e9 27/07/09)\line {\*\bkmks tart 77, I}{\*\bkmkend 77, I}I - de 02/11/91 at\'e9 30/4/97, nas opera\'e7\'f5es com m\'e1quin as, aparelhos e equipamentos industriais arrolados no Anexo 5, de forma que a ca rga tribut\'e1ria seja equivalente aos seguintes percentuais (Convs. ICMS 52/91, 87/91, 13/92, 148/92, 65/93, 124/93, 22/95 e 21/96):\line a) nas opera\'e7\'f5e s internas: ca rga tribut\'e1ria de 11%; (efeitos at\'e9 31/07/00)\line b) nas opera\'e7\'f5es interestaduais com consumidor ou usu\'e1rio final, n\'e3o contribuintes do ICMS: carga tribut\'e1ria de 11%; (efeitos at\'e9 31/07/00)\line c) nas demais opera\ 'e7\'f5es de s a\'eddas interestaduais: carga tribut\'e1ria de 11%, observando-se, nas entradas de outras unidades da Federa\'e7\'e3o, o disposto no \'a7 1\'ba; (efeitos at\'e 9 31/07/00)\line {\*\bkmkstart 77, II}{\*\bkmkend 77, II}II - de 02/11/91 at\'e9 30/4/97, nas opera\'e7\'f5es com m\'e1quinas e implementos agr\'edcolas arrolados no Anexo 6, de forma que a carga tribut\'e1ria seja equivalente aos seguintes percentuais ( Convs. ICMS 52/91, 13/92, 148/92, 65/93, 124/93, 22/95 e 21/96):\line a) nas ope ra\'e7\'f5es i nternas: carga tribut\'e1ria de 7%; (efeitos at\'e9 31/07/00)\line b) nas opera\ 'e7\'f5es interestaduais com consumidor ou usu\'e1rio final n\'e3o contribuintes do ICMS: carga tribut\'e1ria de 7%; (efeitos at\'e9 31/07/00)\line c) nas demai s opera\'e7 \'f5es de sa\'eddas interestaduais: carga tribut\'e1ria de 8,75%, observando-se, nas entradas de outras unidades da Federa\'e7\'e3o, o disposto no \'a7 2\'ba. ( efeitos at\'e9 31/07/00)\line {\*\bkmkstart 77, 1o}{\*\bkmkend 77, 1o}\'a7 1\'ba As aquisi \'e7\'f5es interestaduais das mercadorias de que cuida o inciso I, enquanto perd urar aquele benef\'edcio, a redu\'e7\'e3o da base de c\'e1lculo ser\'e1 feita, c om base na legisla\'e7\'e3o da unidade federada de origem, de forma que a carga tribut\'e1ria seja equivalente aos percentuais a seguir (Convs. ICMS 52/91 e 13/92): (efeitos at\'e9 27/07/09)\line I - nas opera\'e7\'f5es de sa\'edda dos Estados das Regi\' f5es Sul e Sudeste, exclusive Esp\'edrito Santo: carga tribut\'e1ria de 6,42%; ( efeitos at\'e9 31/07/00)\line II - nas opera\'e7\'f5es de sa\'eddas interestaduais com consumi

dor ou usu\'e1rio final, n\'e3o contribuintes do ICMS: carga tribut\'e1ria de 11 %; (efeitos at\'e9 31/07/00)\line III - nas demais opera\'e7\'f5es interestaduai s: carga tribu t\'e1ria de 11%. (efeitos at\'e9 31/07/00)\line {\*\bkmkstart 77, 2o}{\*\bkmkend 77, 2o}\'a7 2\'ba Nas aquisi\'e7\'f5es interestaduais das mercadorias de que cu ida o inciso II, enquanto perdurar aquele benef\'edcio, a redu\'e7\'e3o da base de c\'e1lc ulo ser\'e1 feita, com base na legisla\'e7\'e3o da unidade federada de origem, d e forma que a carga tribut\'e1ria seja equivalente aos percentuais a seguir (Con vs. ICMS 52/91, 13/92, 148/92 e 65/93): (efeitos at\'e9 27/07/09)\line I - nas o pera\'e7\'f5es de sa\'eddas dos Estados das Regi\'f5es Sul e Sudeste, exclusive Esp\'edrito Sa nto: carga tribut\'e1ria de 5,1%; (efeitos at\'e9 31/07/00)\line II - nas opera\ 'e7\'f5es de sa\'eddas interestaduais para consumidor ou usu\'e1rio final n\'e3o contribuintes do ICMS: carga tribut\'e1ria de 7%; (efeitos at\'e9 31/07/00)\line III - nas de mais opera\'e7\'f5es interestaduais: carga tribut\'e1ria de 8,75%." (efeitos at\ 'e9 31/07/00) \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub at\'e9 31/12/12, relacionados no anexo I do Conv. ICMS 52/91, de for ma que a carga tribut\'e1ria seja equivalente a 8,80 % (oito inteiros e oitenta cent\'e9simos por cento); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o do inciso I do art. 77 foi modificada pelas Altera\'e7\'f 5es n\'bas 130 e 132 (Decretos n\'bas 11923/10 e 11982/10), respectivamente, para prorroga\'e7 \'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub OBS:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\ nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O art. 5\'ba da Altera\'e7\'e3o n\'ba 139 (Decreto n\'ba 12444, de 26/10/ 10. DOE de 27/ 10/10}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ) assim disp\'f5e:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub "{\*\bkmkstart Dec 12444/10 - art. 5}{\*\bkmkend Dec 12444/10 art. 5}Art . 5\'ba Ficam convalidados, a partir de 14 de outubro de 2009, os atos praticado s na conformidade do disposto no inciso I do art. 77 do RICMS/BA, relativamente aos produtos constantes dos itens 55.1 a 55.14 do Anexo I do Conv\'eanio ICMS 52 /91 com a reda \'e7\'e3o dada pelo Conv. ICMS 112/10.\line Par\'e1grafo \'fanico. A convalida\' e7\'e3o de que trata este artigo n\'e3o autoriza a restitui\'e7\'e3o ou compensa \'e7\'e3o de import\'e2ncias j\'e1 recolhidas." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub at\'e9 31/12/12, relacionados no anexo II do Conv. IC MS 52/91, de f orma que a carga tribut\'e1ria seja equivalente a 5,60 % (cinco inteiros e sesse nta cent\'e9simos por cento), exceto nas sa\'eddas interestaduais destinadas a c ontribuinte, cuja redu\'e7\'e3o ser\'e1 de forma que a carga tribut\'e1ria seja

equivalente a 7,0 % (sete por cento); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o do inciso II do art. 77 foi modificada pela Altera\'e7\'f 5es n\'bas 130 e 132 (Decretos n\'bas 11923/10 e 11982/10), respectivamente, para prorroga\'e7 \'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a seguir relacionados, de tal forma que a incid\'ean cia do imposto resulte numa carga tribut\'e1ria de 12% (doze por cento) sobre o valor da opera \'e7\'e3o: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub autopropulsados: NCM 8427.10 e NCM 8427.20; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub outras m\'e1quinas e aparelhos de eleva\'e7\'e3o , de carga, de scarga ou de movimenta\'e7\'e3o: NCM 8428.90; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub compactadores e rolos ou cilindros compressores: NCM 8429.40.0 0; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub p\'e1s mec\'e2nicas, escavadores, carregadoras e p\'e1s carreg adoras: NCM 8429.5; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub e)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub cortadores de carv\'e3o ou de rocha e m\'e1quina s para perfura \'e7\'e3o de t\'faneis e galerias: NCM 8430.3; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub m\'e1quinas de comprimir ou compactar: NCM 8430. 61.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub g)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub partes reconhec\'edveis como exclusiva ou princi palmente desti nadas \'e0s m\'e1quinas e aparelhos das posi\'e7\'f5es 8425 a 8430: NCM 8431. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub nas opera\'e7\'f5es internas com equipamentos, partes e pe\'e7as im portados nos termos do art. 85-B, de forma que a carga tribut\'e1ria seja equiva lente a 7% (sete por cento). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6

\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso IV do art. 77 foi dada pela Altera\' e7\'e3o n\'ba 126 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub D ecreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/09.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso IV, tendo sido acrescentado ao art. 77 pela Altera\'e7\' e3o n\'ba 123 (Decreto n\'ba 11692, de 28/08/09, DOE de 29 e 30/08/09), efeitos de 29/08/09 a 26/10/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub "IV - nas opera\'e7\'f5es internas e interestaduais dos equipamentos , partes e pe\'e7as importados nos termos do art. 85-B, de forma que a carga tri but\'e1ria seja equivalente a 7% (sete por cento)." \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O IV\line Da Redu\'e7\'e3o da Base de C\'e1lculo das Opera\'e7\'f5es com Produtos Agropecu\'e1rios \line e Produtos E xtrativos Animais e Vegetais \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 78}{\*\bkmkend 78}{\b Art. 78. Re vogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 78 foi revogado pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02):\line \line }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub O inciso V do art. 78 foi revogado pela Altera\'e7 \'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/02/99.\li ne \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Reda\'e7\'e3o anterior dada a parte incial do inciso III do art. 78 pela Alte ra\'e7\'e3o n \'ba 7 (Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/98):\line }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - de 01/10/91 at\ 'e9 30/04/99, nas sa\'eddas interestaduais de pescados, calculando-se a redu\'e7 \'e3o de 40% ( quarenta por cento), exceto em se tratando de (Convs. ICMS 60/91, 148/92,121/95 e 23/98):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso V, tendo sido acrescentado ao art. 78 pe la Altera\'e7\'e3o n\'ba 1 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf5\nosupersub Decreto n\'ba 6379, de 25/04/97}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 26 e 27/04/97), efeitos d e 26/04/97 a 3 1/01/99):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub V - nas sa\'edd}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub a s de cana-de-a\'e7\'facar, mela\'e7o e mel rico destinados \'e0 fabrica\'e7\'e3o de \'e1lcool et\'edlico hidratado combust\'edvel, nos termos do \'a7 4\'ba do a rt. 515."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 30/12/02:\line }{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 78. \'c9 reduzida a b ase de c\'e1lculo das opera\'e7\'f5es com produtos agropecu\'e1rios e extrativos :\line {\*

\bkmkstart 78, I}{\*\bkmkend 78, I}I - nas sa\'eddas internas de leite, observad o o disposto no art. 467:\line {\*\bkmkstart 78, II}{\*\bkmkend 78, II}II - a pa rtir de 16/07/92, nas sa\'eddas internas de eq\'fcinos puros-sangues, calculando -se a redu\'e7 \'e3o em 51,11%, exceto eq\'fcino puro-sangue ingl\'eas - PSI (Conv. ICMS 50/92) ;\line {\*\bkmkstart 78, III}{\*\bkmkend 78, III}}{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs24\cf0\nosupersub III - }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub de 01/10/91 at\'e9 30/04/98, nas sa\'eddas interes taduais de pescados, calculando-se a redu\'e7\'e3o de 40% (quarenta por cento), exceto em se tratando de (Convs. ICMS 60/91, 148/92,121/95): (efeitos at\'e9 30/ 04/98)\line { \*\bkmkstart 78, III, a}{\*\bkmkend 78, III, a}a) crust\'e1ceos, moluscos, adoqu e, bacalhau, merluza, pirarucu, salm\'e3o e r\'e3;\line {\*\bkmkstart 78, III, b }{\*\bkmkend 78, III, b}b) opera\'e7\'e3o que destine o pescado \'e0 industriali za\'e7\'e3o; \line {\*\bkmkstart 78, III, c}{\*\bkmkend 78, III, c}c) pescado enlatado ou coz ido;\line {\*\bkmkstart 78, IV}{\*\bkmkend 78, IV}IV - a partir de 01/07/94, nas sa\'eddas interestaduais de madeira em estado bruto classificada na posi\'e7\'e 3o 4403 da NCM , proveniente de florestas de eucalipto localizadas na \'e1rea da DEREF de Alago inhas, quando destinada a ind\'fastria de celulose, nos prazos e percentuais seg uintes (Convs. ICMS 60/94 e 109/94):\line {\*\bkmkstart 78, IV, a}{\*\bkmkend 78 , IV, a}a) 83, 33%, nas opera\'e7\'f5es ocorridas entre 01/07/94 e 30/06/95;\line {\*\bkmkstart 78, IV, b}{\*\bkmkend 78, IV, b}b) 66,66%, nas opera\'e7\'f5es ocorridas entre 01/07/95 e 30/06/97;" \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 78-A}{\*\bkmkend 78-A}{\b Art. 78 -A. }{\b0 \'c9 reduzida em 100% (cem por cento) a base de c\'e1lculo das opera\' e7\'f5es internas com arroz e feij\'e3o. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 78-A foi acrescentado pela Altera\'e7\'e3o n\'ba 71 (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9733, de 21/12 /05, DOE de 22/12/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub ), efeitos a partir de 22/12/05. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 78-B}{\*\bkmkend 78-B}{\b Art. 78 -B. }{\b0 \'c9 reduzida a base de c\'e1lculo}{\b0\cf0 nas sa\'eddas interestadu ais de carne e demais produtos comest\'edveis frescos, resfriados, congelados, s algados, secos ou temperados, resultantes do abate de aves, lepor\'eddeos e gado bovino, bufal ino, caprino, ovino e su\'ednos, de forma que a carga tribut\'e1ria seja equival ente a 7% (sete por cento) do valor das opera\'e7\'f5es}{\b0\cf1 }{\b0 (Conv. I CMS 89/05)}{ \b0\cf0 . \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 78-B foi acrescentado \'e0 Subse\'e7\'e3o IV, da Se\'e7\'e3o XI, do Cap\'edtulo IX do T\'edtulo I pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'b a 9760, de 18/ 01/06, DOE de 19/01/06). \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O V\line Da Redu\'e7\'e3o da Base de C\'e1lculo das Opera\'e7\'f5es com Insumos Agropecu\'e1rios

\par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 79}{\*\bkmkend 79}{\b Art. 79. }{ \b0 \'c9 reduzida a base de c\'e1lculo, at\'e9 31/12/12, nas sa\'eddas interesta duais dos insumos agropecu\'e1rios relacionados no art. 20 deste regulamento, de sde que atendi das as condi\'e7\'f5es ali estabelecidas, calculando-se a redu\'e7\'e3o em (Conv . ICMS 100/97): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o da parte inicial do art. 79 }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e 7\'f5es n\'bas 130 e 132(Decretos n\'bas 11923/10 e 11982/10), respectivamente, para prorroga\ 'e7\'e3o do prazo de vig\'eancia do benef\'edcio, tendo sido alterada pela Alter a\'e7\'e3o n\'ba 123 (Decreto n\'ba 11692, de 28/08/09, DOE de 29 e 30/08/09), e feitos a parti r de 01/08/09.\line \line Reda\'e7\'e3o anterior dada ao}{\b\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 79 pela Altera\'e7\'e3 o n\'ba 113 (D ecreto n\'ba 11.411, de 20/01/09, DOE de 21/01/09), efeitos de 21/01/09 a 31/07/ 09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "Art. 79. \'c9 reduzida a base de c\'e1lculo, at\'e9 31/07/09, nas sa\'eddas interestaduais dos insumos agropecu\'e1rios relacionados no art. 20 deste regulamento, desde q ue atendidas as condi\'e7\'f5es ali estabelecidas, calculando-se a redu\'e7\'e3o em (Conv. ICMS 100/97):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "c", tendo sido acrescentada ao inciso I do art. 79 pela Altera\'e7\'e3o n\'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub "{\*\bkmkstart 79, I, c}{\*\bkmkend 79, I, c}}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub c) a partir de 01 /05/03, o relacionado no inciso XIII do art. 20;""\line \line }{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inci so I do art. 79 pela Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02 ).\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "{\*\bkmkstart 79, I}{\*\bkmkend 79, I}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub I - nas sa\'eddas interestaduais dos produto s a seguir ind icados, enquanto perdurar o benef\'edcio ali previsto, desde que atendidas as co ndi\'e7\'f5es estabelecidas no referido artigo, calculando-se a redu\'e7\'e3o em 60% (Conv. ICMS 100/97):\line a)}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs20 \cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub a partir de 06/11/97, os relacionados nos incisos I a X do art. 20;\l ine b)}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a partir de 14/10 /02, o relacionado no inciso XII do art. 20; " \line \line }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao art. 79 pe la Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul

0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 79. \'c9 reduzida a b ase de c\'e1lculo das opera\'e7\'f5es com insumos agropecu\'e1rios:\line I - nas sa\'eddas interestaduais dos produtos relacionados nos incisos I a X do art. 20 , a partir de 06/11/97, enquanto perdurar o benef\'edcio ali previsto, desde que atendidas as condi\'e7\'f5es estabelecidas no referido artigo, calculando-se a redu\'e7\'e3o em 60% (Conv. ICMS 100/97);\line II - nas sa\'eddas interestaduais dos produtos relacionados n o inciso XI do art. 20, a partir de 06/11/97, enquanto perdurar o benef\'edcio a li previsto, desde que atendidas as condi\'e7\'f5es estabelecidas no referido ar tigo, calculando-se a redu\'e7\'e3o em 30% (Conv. ICMS 100/97)."\line \line }{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao art. 79 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 4 (Decreto n\'ba 6903, de 16/10/97, D OE de 17/10/97 ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "Art. 79. \'c9 reduzida a base de c\'e1lculo das opera\'e7\'f5es com insumos agropecu\'e1rios:\line I - nas sa\'eddas interestaduais dos produtos relacionado s nos incisos I a X do art. 20, de 24/6/92 at\'e9 30/9/97, desde que atendidas as condi\'e7\'f 5es estabelecidas no referido artigo e em seu \'a7 1\'ba, calculando-se a redu\' e7\'e3o em 50% (Convs. ICMS 36/92, 41/92 e 28/93);\line II - nas sa\'eddas inter estaduais dos produtos relacionados nos incisos XI e XII do art. 20, de 24/6/92 at\'e9 30/9/97 , desde que atendido o disposto no referido artigo, inclusive em seus \'a7\'a7 1 \'ba e 2\'ba, calculando-se a redu\'e7\'e3o em 25% (Convs. ICMS 36/92, 41/92, 28 /93, 35/96 e 6 7/96).\'94\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 79. \'c9 reduzida a base de c\ 'e1lculo das o pera\'e7\'f5es com insumos agropecu\'e1rios:\line I - nas sa\'eddas interestadua is dos produtos relacionados nos incisos I a X do art. 20, de 24/06/92 at\'e9 30 /09/97, desde que atendidas as condi\'e7\'f5es estabelecidas no referido artigo e em seu \'a7 1\'ba, calculando-se a redu\'e7\'e3o em 50% (Convs. ICMS 36/92, 41/92 e 28/93);\ line II - nas sa\'eddas interestaduais dos produtos relacionados nos incisos XI e XII do art. 20, de 24/06/92 at\'e9 30/09/97, desde que atendido o disposto no referido artig o, inclusive em seus \'a7\'a7 1\'ba e 2\'ba, calculando-se a redu\'e7\'e3o em 25 % (Convs. ICMS 36/92, 41/92, 28/93, 35/96 e 67/96)." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub - 60% para os produtos relacionados nos incisos I a X, X II a XV do art . 20; \par }\pard \par \pard \s23 \qj\sa360\brdrl\brdrs\brdrw30\brsp0\brdrcf3\brdrt\brdrs\brdrw30\ brsp0\brdrcf3\brdrr\brdrs\brdrw30\brsp0\brdrcf3\brdrb\brdrs\brdrw30\brsp0\brdrcf 3\shading10000\cfpat4 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf6\cb4 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\cb4\nosupersub A reda\'e7\'e3o do inciso I do }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\cb4\nosupersub art. 79}{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\cb4\nosupersub passar\'e1 a vigorar com a reda\'e7\'e3 o a seguir por for\'e7a da Altera\'e7\'e3o n\'ba 147 (Decreto n\'ba 13165, de 11

/08/11, DOE de 12/08/11), efeitos a partir de 01/10/11:\line }{\b0\i\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\cb4\nosupersub "I - 60% para os produtos relac ionados nos incisos I a X e XII a XVIII do art. 20;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub - 30% para os produtos relacionados no inciso XI do art . 20; \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O VI\line Da Redu\'e7\'e3o da Base de C\'e1lculo das Opera\'e7\'f5es com Energia El\'e9trica \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 80}{\*\bkmkend 80}{\b Art. 80. }{ \b0 \'c9 reduzida a base de c\'e1lculo das opera\'e7\'f5es com energia el\'e9tri ca, de acordo com os seguintes percentuais: \par }\pard \ql\sl0\slmult1\sb0\sa120\li0\ri0\fi1080\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736 {\*\bkmkstart 80, I}{\*\bkmkend 80, I}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 52%, quando: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso I foi dada pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99).\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkm kstart 80, I}{ \*\bkmkend 80, I}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub I - 5}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub 2%, quando destinada \'e0s classes industrial e rural e \'e0 atividade hoteleira;}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \ql\sl0\slmult1\sb0\sa120\li0\ri0\fi1080\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs24\cf0 \nosupersub destinada \'e0s classes de consumo industrial e rural; \par }\pard \ql\sl0\slmult1\sb0\sa120\li0\ri0\fi1080\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0 \nosupersub destinada \'e0 atividade hoteleira, excetuada a atividade de motel, enquadrado na Classifica\'e7\'e3o Nacional de Atividades Econ\'f4micas/Fiscal (C NAE-Fiscal) sob os c\'f3digos 5511-5/03 e 5512-3/03; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub destinada \'e0 atividade hospitalar enquadrada na CNAEFiscal sob o c \'f3digo 8610-1/01. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "c", do inciso I do art. 80 foi d ada pela Altera\'e7\'e3o n\'ba 141 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub (Decreto n\'ba 12534, de 23/12/10, DOE de 24/12/10), efeitos a p artir de 24/12/10.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 23/12/10:\li ne }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub c) destinada \'e0 atividade hospitalar enquadrada na CNAE-Fiscal sob o c\'f3digo 8511-1/00." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 80, II}{\*\bkmkend 80, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 32%, quando: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 80, II, a}{\*\bkmkend 80, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de stinada ao con sumo pelos \'f3rg\'e3os da administra\'e7\'e3o p\'fablica federal direta e funda \'e7\'f5es mantidas pelo poder p\'fablico federal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 80, II, b}{\*\bkmkend 80, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de stinada \'e0s demais classes de consumo, excetuadas as classes residencial e comercial; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 80, III}{\*\bkmkend 80, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 100%, quan do destinada a o consumo pelos \'f3rg\'e3os da administra\'e7\'e3o p\'fablica municipal e funda \'e7\'f5es mantidas pelo poder p\'fablico municipal e \'e0 ilumina\'e7\'e3o p\'f ablica. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O VII\line Da Redu\'e7\'e3o da Base d e C\'e1lculo das Opera\'e7\'f5es com Combust\'edveis \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 81}{\*\bkmkend 81}{\b Art. 81. }{ \b0 \'c9 reduzida a base de c\'e1lculo das opera\'e7\'f5es com os combust\'edvei s a seguir especificados, de forma que a incid\'eancia do imposto resulte numa c arga tribut \'e1ria efetiva de 12%, calculando-se a redu\'e7\'e3o em 29,4117%: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 81, I}{\*\bkmkend 81, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de g\'e1s liquef eito de petr\'f3leo, a partir de 01/01/91 (Convs. ICMS 112/89, 92/90, 80/91, 148 /92 e 124/93); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 81, II}{\*\bkmkend 81, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de g\'e1s nat ural (Convs. ICMS 18/92, 89/94 e 151/94). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico. Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\

brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico do art. 81 foi revogado pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Decreto n \'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/02/99.\line \line }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\ 'e3o anterior dada ao par\'e1grafo \'fanico, tendo sido acrescentado ao art. 81 pela Altera\'e 7\'e3o n\'ba 1 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decreto n\'ba 6379, de 25/04/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub , DOE de 26 e 27/04/97):\line }{\b0\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Par\'e1grafo \'fanico. Nas opera\'e7\'f 5es com \'e1lc ool hidratado combust\'edvel, observar-se-\'e1 o disposto no \'a7 4\'ba do art. 515.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 81-A}{\*\bkmkend 81-A}{\b Art. 81 -A. Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 81-A foi revogado pela Altera\'e7\'e3o n\'ba 82 (}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 1017 4, de 01/12/06 . DOE de 02 e 03/12/06}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub ), efeitos a partir de 02/12/06.\line \line }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dad a ao art. 81-A tendo sido acrescentado }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 70 (}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9681, de 29/11/05, DOE de 30/11/05}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeit os de 30/11/05 a 01/12/06:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub "Art. 81-A. \'c9 reduzida a base de c\'e1lculo das ope ra\'e7\'f5es i nternas com gasolina \'93A\'94, destinadas a industrial refinador, em 60% (sesse nta por cento)." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 81-B}{\*\bkmkend 81-B}{\b Art 81B.}{ At\'e9 31/12/11, \'e9 reduzida a base de c\'e1lculo das opera\'e7\'f5es in ternas com querosene de avia\'e7\'e3o (QAV) destinado a empresa de servi\'e7o de transporte a \'e9reo de passageiros, inscrita no Cadastro de Contribuintes da Bahia, para aba stecimento de aeronaves de at\'e9 120 (cento e vinte) lugares, de forma que a ca rga tribut\'e1ria incidente corresponda a um percentual efetivo de: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20

\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub art. 81-B }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 147 (Decreto n\'ba 13165, de 11/08/11, D OE de 12/08/11), efeitos a partir de 12/08/11, mantida a reda\'e7\'e3o de seus i ncisos.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 81-B }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 145 (Decreto n\'ba 128 31/11), de 09/ 05/11, DOE de 10/05/11, efeitos de 10/05/11 a 11/08/11:\line }{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art 81-B. At\'e9 31/12/1 1, \'e9 reduzida a base de c\'e1lculo das opera\'e7\'f5es internas com querosene de avia\'e7 \'e3o (QAV) destinado a empresa de servi\'e7o de transporte a\'e9reo de passagei ros, inscrita no Cadastro de Contribuintes da Bahia, para abastecimento de aeron aves de at\'e9 90 (noventa) lugares, de forma que a carga tribut\'e1ria incident e corresponda a um percentual efetivo de:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 81-B tendo sido acrescentado pela Altera\'e7\'e3o n\'ba 140 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub Decreto n\'ba 12470, de 22/11/10, DOE de 23/11/10), efeitos de 23/11 /10 a 09/05/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub "Art. 81-B. \'c9 reduzida, at\'e9 31 de dezembro de 2011, a base de c\'e1lculo das opera\'e7\'f5es internas com querosene de avia\'e7\'e3o (QAV), destinado a e mpresa de servi\'e7o de transporte a\'e9reo de passageiros, inscrita no Cadastro de Contribuintes da Bahia, de forma que a carga tribut\'e1ria incidente corresp onda a um perc entual efetivo de:" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub 10% (dez por cento), quando o servi\'e7o regula r de transport e a\'e9reo de passageiros for prestado para 4 (quatro) munic\'edpios baianos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 7% (sete por cento), quando o servi\'e7o regul ar de transpor te a\'e9reo de passageiros for prestado para 5 (cinco) munic\'edpios baianos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 4% (quatro por cento), quando o servi\'e7o re gular de trans porte a\'e9reo de passageiros for prestado para, no m\'ednimo, 6 (seis) munic\'e dpios baianos. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} Para frui\'e7\'e3o do ben ef\'edcio previsto neste artigo, a prestadora de servi\'e7o de transporte a\'e9r eo dever\'e1 celebrar termo de acordo com a Secretaria da Fazenda, representada pelo seu titul ar, onde ser\'e1 definido valor de contribui\'e7\'e3o a programa de desenvolvime nto tecnol\'f3gico promovido pelo Estado. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }A redu\'e7\'e3o de base de

c\'e1lculo prevista neste artigo alcan\'e7a desde a sa\'edda promovida pela ref inaria, sendo que: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub a distribuidora, credenciada pela COPEC, dever\'e1 emit ir nota fiscal de venda demonstrando que no pre\'e7o praticado foi descontado o valor do ICMS dispensado, e enviar a sua c\'f3pia \'e0 refinaria para que a sua sa\'edda de QA V seja tamb\'e9m beneficiada com redu\'e7\'e3o de base de c\'e1lculo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a refinaria dever\'e1 emitir a nota de sa\'edda de QA V indicando a respectiva nota fiscal de venda referida no inciso I e a express\'e3o: \'93merca doria destinada a empresa de servi\'e7o de transporte a\'e9reo de passageiros no s termos do art. 81-B do RICMS. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O VIII\line Da Redu\'e7\'e3o da Base de C\'e1lculo das Opera\'e7\'f5es com Minerais \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 82}{\*\bkmkend 82}{\b Art. 82. }{ \b0 \'c9 reduzida a base de c\'e1lculo das opera\'e7\'f5es com minerais: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 82, I}{\*\bkmkend 82, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de 09/02/93 at\' e9 31/12/01, n as sa\'eddas internas de diamantes e esmeraldas classificados nos c\'f3digos 710 2, 7103.10 e 7103.91 da NBM/SH, calculando-se a redu\'e7\'e3o em 91,67% (noventa e um inteiros e sessenta sete cent\'e9simos por cento) (}{\b0\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Convs. ICMS}{\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 155/92, 124/93, 22/95, 20/97 , 48/97, 67/97, 121/97, 23/98, 05/99, 10/01 e 51/01); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso I do art. 82 foi modificada pelas Altera\' e7\'f5es n\'ba 1, 3, 4, 5, 7, 12, 24 e 26 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub Decretos n\'ba 6379/97}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub 6523/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub 6903/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub 7244/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub , 7365/98, 7675/99, 7955/01 e 8023/01), respectivamente, para pror roga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 82, II}{\*\bkmkend 82, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir de 0 1/01/91, nas s a\'eddas de ouro, desde a sua origem, calculando-se a redu\'e7\'e3o em 94,1176% (art. 47, VII) (Conv. ICM 55/89). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 82, III}{\*\bkmkend 82, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/ 12/12, nas sa

\'eddas internas de pedra britada e de m\'e3o, calculando-se a redu\'e7\'e3o em 33,33% (trinta e tr\'eas inteiros e trinta e tr\'eas cent\'e9simos por cento) (} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Convs. ICMS}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 13/94). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso III do art. 82 }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\' f5es n\'bas 12 2, 130 e 132 (Decretos n\'bas 11656/09, 11923/10 e 11982/10), respectivamente, p ara prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3 o anterior dad a ao inciso III do art. 82 pela Altera\'e7\'e3o n\'ba 112 (}{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11396}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/12/08, DOE de 31/12/ 08):\line {\*\bkmkstart 14, II}{\*\bkmkend 14, II}}{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - at\'e9 31/07/09, nas sa\'edda s internas de pedra britada e de m\'e3o, calculando-se a redu\'e7\'e3o em 33,33% (trinta e tr \'eas inteiros e trinta e tr\'eas cent\'e9simos por cento) (Convs. ICMS 13/94)." \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada ao inciso III do art. 82 pela Altera\'e7\'e3o n\'ba 105 (}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08).\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 82, III}{\*\bkmke nd 82, III}III - de 25/10/00 at\'e9 31/12/08, nas sa\'eddas internas de pedra britada e de m\' e3o, calculando-se a redu\'e7\'e3o em 33,33% (trinta e tr\'eas inteiros e trinta e tr\'eas cent\'e9simos por cento) (Convs. ICMS 13/94)."\line \line }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o do inciso II I do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 82 foi modificada pelas Altera\'e7\'f5es n\'bas 56, 96, 99 e 102 (Decretos n\'bas 9092/04, 10654 /07, 10840/08 e 11089/08), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso III do art. 82 pela Altera\ 'e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 08/05/02. DOE de 09/05/02):\line }{\b0 \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - de 25/10/00 at\'e9 30/04/04, nas sa\'eddas internas de pedra britada e de m\'e3o, calculando-se a redu\'e7\'e3o em 33,33% (trinta e tr\'eas inteiros e trinta e tr\'eas cent\'e9si mos por cento) (Convs. ICMS 13/94, 67/00 e 21/02).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III, tendo sido ac rescentado ao art. 82 pela Altera\'e7\'e3o n\'ba 20 (Decreto n\'ba 7867 de 01/11 /00, DOE de 02/11/00):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub "III - a partir de 25/10/00, nas sa\'eddas internas de ped

ra britada e d e m\'e3o, calculando-se a redu\'e7\'e3o em 33,33% (trinta e tr\'eas inteiros e t rinta e tr\'eas cent\'e9simos por cento) (Convs. ICMS 13/94 e 67/00)." \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O IX\line Da Redu\'e7\'e3o da Base de C\'e1lculo na Desincorpora\'e7\'e3o de Bens do Ativo\line e na Comercializa\'e 7\'e3o de Mercadorias Usadas \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 83}{\*\bkmkend 83}{\b Art. 83. }{ \b0 \'c9 reduzida a base de c\'e1lculo nas sa\'eddas de m\'e1quinas, }{\b0\cf0 a parelhos, ve\'edculos, m\'f3veis, motores e vestu\'e1rio usados, bem como nas op era\'e7\'f5es decorrentes da desincorpora\'e7\'e3o de bens do ativo imobilizado, calculando-se a redu\'e7\'e3o em 100% do valor da opera\'e7\'e3o, tratando-se de ve\'edculos, em 95%, tratando-se de m\'e1quinas e aparelhos, e de 80% nos demais casos, obse rvando}{\b0 -s e o seguinte (Convs. ICM 15/81): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub parte inicial do art. 83 }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 49 (Decreto n\ 'ba 8.853, de 23/12/03. DOE de 24/12/03), efeitos a partir de 01/03/04}{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\ 'e1ria, efeitos at\'e9 29/02/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub "Art. 83. \'c9 reduzida a base de c\'e1lculo das opera\'e7\ 'f5es decorrentes da desincorpora\'e7\'e3o de bens do ativo imobilizado e de com ercializa\'e7\'e3o de mercadorias usadas, calculando-se a redu\'e7\'e3o em 95% d o valor da ope ra\'e7\'e3o, tratando-se de m\'e1quinas e aparelhos, em 100%, tratando-se de ve\ 'edculos, e em 80%, no caso de outros bens (Convs. ICM 15/81, 27/81 e 97/89, e C onvs. ICMS 50/90, 80/91, 154/92, 33/93 e 151/94):" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 83, I}{\*\bkmkend 83, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas, p or desincorpor a\'e7\'e3o, de bens integrados ao ativo imobilizado, no caso de a desincorpora\' e7\'e3o ser feita em prazo inferior ou igual a um ano de uso do bem no pr\'f3pri o estabelecimento; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 83, II}{\*\bkmkend 83, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de mercadoria s e objetos usados, anteriormente adquiridos ou recebidos para comercializa\'e7\ 'e3o nesta ou noutra unidade da Federa\'e7\'e3o, observado o seguinte: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 83, II, a}{\*\bkmkend 83, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a redu\'e7\'e3o da base de c\'e1lculo s\'f3 se aplicar\'e1 \'e0s mercadorias adquiridas ou receb idas anteriormente na condi\'e7\'e3o de usadas, e quando a opera\'e7\'e3o de que houver decorrido a sua entrada n\'e3o tiver sido onerada pelo imposto, ou quand o sobre a refe rida opera\'e7\'e3o o imposto tiver sido calculado tamb\'e9m sobre base de c\'e1

lculo reduzida sob o mesmo fundamento; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 83, II, b}{\*\bkmkend 83, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na sa\'edda de m ercadoria usada, tendo esta sido objeto de revis\'e3o, conserto ou aplica\'e7\'e 3o de pe\'e7as, partes, acess\'f3rios ou equipamentos, a redu\'e7\'e3o da base d e c\'e1lculo nos termos da al\'ednea anterior, sobre o valor da opera\'e7\'e3o d e sa\'edda, di spensa o contribuinte do pagamento do imposto sobre as pe\'e7as, partes, acess\' f3rios e equipamentos aplicados na mercadoria, desde que n\'e3o haja utiliza\'e7 \'e3o dos cr\'e9ditos fiscais correspondentes \'e0s mercadorias aplicadas ou que seja estornad o o respectivo valor, sendo que o disposto nesta al\'ednea n\'e3o dispensa o tri buto devido por terceiro que eventualmente haja prestado o servi\'e7o de revis\' e3o ou conserto com fornecimento de mercadorias; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 83, II, c}{\*\bkmkend 83, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub n\ 'e3o prevalece r\'e1 a redu\'e7\'e3o da base de c\'e1lculo em se tratando de mercadorias cujas entradas e sa\'eddas n\'e3o se realizarem mediante a emiss\'e3o de documentos fi scais pr\'f3prios, ou deixarem de ser regularmente escrituradas nos livros fisca is pertinentes . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 83, Pargrafo nico}{\*\bkmkend 83, Pargrafo nico}{\b Par\'e1grafo \'fanico.}{\b0 Ter\'e3o o tratamento previsto neste artigo as opera\'e7\'f5es com salvados de sinistro realizadas por empresa s segu radoras (arts. 531 e seguintes). \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O X\line Da Redu\'e7\'e3o da Base de C\'e1lculo das Opera\'e7\'f5es de Importa\'e7\'e3o \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 84}{\*\bkmkend 84}{\b Art. 84. }{ \b0 \'c9 reduzida a base de c\'e1lculo nos recebimentos, pelo importador, de m\' e1quinas, equipamentos, aparelhos, instrumentos ou material, ou seus respectivos acess\'f3rios , sobressalentes ou ferramentas, quando procedentes do exterior, devendo a redu\ 'e7\'e3o ser proporcional \'e0 do Imposto sobre a Importa\'e7\'e3o, ficando a fr ui\'e7\'e3o do benef\'edcio condicionada a que (Conv. ICMS 130/94): \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 84, I}{\*\bkmkend 84, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso I do art. 84 foi revogado pela altera\'e7\'e3o n\'ba 60 (De creto n\'ba 9281, de 21/12/04, DOE de 22/12/04)\line \line Reda\'e7\'e3o origin\ 'e1ria:\line } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - as opera\'e7\'f5es estejam amparadas por programa especial de exporta\'e7\'e3o (Pr ograma BEFIEX) aprovado at\'e9 31/12/89;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 84, II}{\*\bkmkend 84, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o adquirente da mercadoria seja empresa industrial; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 84, III}{\*\bkmkend 84, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III -}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub as mercador

ias se destine m a integrar o ativo imobilizado da empresa industrial,}{\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f0\fs32\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub para uso exclusivo na atividade pr odutiva realiz ada pelo estabelecimento importador (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub Convs. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f0\fs24\cf0\nosupersub 130/94 e 130/98). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso III foi dada pela Altera\'e7\'e3o n\ 'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n \'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 07/01/99.\line \line }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\ 'e3o origin \'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "{\*\bkmkstart 84, III}{\*\bkmkend 84, III}}{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub III - as mercadorias se destinem a integrar o ati vo imobilizado da empresa industrial adquirente.". \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 85}{\*\bkmkend 85}{\b Art. 85.}{\ b0 Nas aquisi\'e7\'f5es, no mercado interno, das mercadorias de que cuida o art igo anterior, quando as mesmas puderem ser importadas com a redu\'e7\'e3o da bas e de c\'e1lcul o nele prevista, a base de c\'e1lculo ser\'e1 reduzida em id\'eantico percentual , n\'e3o prevalecendo, neste caso, a isen\'e7\'e3o contemplada na al\'ednea "b" do inciso III do art. 28. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 85-A}{\*\bkmkend 85-A}{\b Art. 85 -A.}{\b0 A partir de 25/10/00, \'e9 reduzida a base de c\'e1lculo do ICMS nas i mporta\'e7\'f5es de m\'e1quinas, equipamentos, aparelhos, instrumentos, suas res pectivas parte s, pe\'e7as e acess\'f3rios, todos sem similar produzido no pa\'eds, efetuadas p or empresa jornal\'edstica ou editora de livros, para emprego exclusivo no proce sso de industrializa\'e7\'e3o de livros, de jornais ou de peri\'f3dicos, ou efet uadas por empr esa de radiodifus\'e3o, para emprego exclusivo na gera\'e7\'e3o, emiss\'e3o, rec ep\'e7\'e3o, transmiss\'e3o, retransmiss\'e3o, repeti\'e7\'e3o ou amplia\'e7\'e3 o de sinais de comunica\'e7\'e3o nos seguintes percentuais (Conv. ICMS 58/00): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O artigo 85-A foi acrescentado pela Altera\'e7\'e3o n\'ba 20 (Decret o n\'ba 7867 de 01/11/00, DOE de 02/11/00). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 85-A, I}{\*\bkmkend 85-A, I}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I -}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 100% (cem po r cento) at \'e9 31 de dezembro de 2000; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 85-A, II}{\*\bkmkend 85-A, II}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II -}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 80% (oite nta por cento) , de 1\'ba de janeiro a 31 de dezembro de 2001;

\par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 85-A, III}{\*\bkmkend 85-A, III} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III -}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 60% (s essenta por ce nto), de 1\'ba de janeiro a 31 de dezembro de 2002. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 85-A, 1o}{\*\bkmkend 85-A, 1o}{\b \'a7 1\'ba} O benef\'edcio previsto neste artigo somente alcan\'e7a as em presas cuja atividade preponderante seja a presta\'e7\'e3o de servi\'e7o de radi odifus\'e3 o ou a industrializa\'e7\'e3o de livros, jornais ou peri\'f3dicos. \par \pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 85-A, 2o}{\*\bkmkend 85-A, 2 o}{\b \'a7 2\'ba} A inexist\'eancia de produto similar produzido no pa\'eds ser\ 'e1 atestado por \'f3rg\'e3o federal competente ou por entidade representativa d o setor pr odutivo de m\'e1quinas, aparelhos e equipamentos, com abrang\'eancia em todo o t errit\'f3rio nacional. \par \pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 85-A, 3o}{\*\bkmkend 85-A, 3 o}{\b \'a7 3\'ba} A redu\'e7\'e3o de base de c\'e1lculo prevista nos incisos II e III do {\i caput} deste artigo ser\'e1 estendida para at\'e9 100% (cem por cen to) na hip \'f3tese de as empresas referidas apresentarem receita bruta igual ou inferior a o triplo do limite previsto para a inscri\'e7\'e3o no Sistema Integrado de Pagam ento de Impostos e Contribui\'e7\'f5es das Microempresas e Empresas de Pequeno P orte (Simples) , institu\'eddo pela Lei Federal n\'ba 9.317, de 5 de dezembro de 1996, observad a a proporcionalidade, no caso de in\'edcio de atividade. \par \pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 85-B}{\*\bkmkend 85-B}{\b Art. 85B.}{\b0 Fica reduzida a base de c\'e1lculo nas opera\'e7\'f5es de importa\'e7\' e3o do exterior dos produtos a seguir relacionados, sem similar nacional, sendo que a aus\'ean cia de similaridade ser\'e1 atestada por \'f3rg\'e3o federal competente ou por e ntidade representativa do setor produtivo de m\'e1quinas, aparelhos e equipament os, com abrang\'eancia em todo o territ\'f3rio nacional, de forma que a carga tr ibut\'e1ria se ja equivalente a 7% (sete por cento): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do art. 85-B foi dada pela Altera\'e7\'e3o n\'ba 12 3 (Decreto n \'ba 11692, de 28/08/09, DOE de 29 e 30/08/09), efeitos a partir de 29/08/09.\li ne \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Reda\'e7\'e3o anterior dada ao art. 85-B tendo sido acrescentado pela Altera\ 'e7\'e3o n\'ba 121 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11635, de 27/07/09. DOE de 28/07/09}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 28/07/09 a 28/08/09:\li ne }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 85-B. Fica reduzida a base de c\'e1lculo nas opera\'e7\'f5es de importa\'e7\'e3o do exterio r de caminh\'e3o guindaste, NCM 8705.10, sem similar nacional, sendo que a aus\' eancia de simi laridade ser\'e1 atestada por \'f3rg\'e3o federal competente ou por entidade rep resentativa do setor produtivo de m\'e1quinas, aparelhos e equipamentos, com abr ang\'eancia em todo o territ\'f3rio nacional, de forma que a carga tribut\'e1ria seja equivale nte a 7% (sete por cento)."

\par }\pard \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brd rs\brdrw10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw 10\brsp0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0 \brdrcf0 \trrh335 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf 0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1 890\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbr drt\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb60\sa60\li0\ri0\fi0 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0 \fs20\cf0\nosupersub NCM\cell \qc\sl0\slmult1\sb60\sa60\li0\ri0\fi0 DESCRI\'c7\' c3O\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh335 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 8418.69.31\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi 0 Un idades fornecedoras de \'e1gua ou sucos\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 8421.23.00\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi 0 Aparelhos para filtrar \'f3leos minerais nos m otores de igni\'e7\'e3o por centelha ou por compress\'e3o\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 8421.31.00\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi 0 Filtros de entrada de ar par a motores de igni\'e7\'e3o por centelha ou por compress\'e3o\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0

\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 8467.29.99\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi 0 Outras ferramentas pneum \'e1ticas, hidr\'e1ulicas ou com motor el\'e9trico incorporado, de uso manual\ce ll } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 8473.30.49\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi 0 Outros c ircuitos impressos com componentes el\'e9tricos ou eletr\'f4nicos, montados, das m\'e1quinas da posi\'e7\'e3o 84.71\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 8482.50.90\cell \qj \sl0\slmult1\sb0\sa0\li0\ri0\fi0 Outros rolamentos de roletes cil\'edndricos\cel l } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 8482.99.90\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi 0 Outras pa rtes dos rolamentos de esferas, de roletes ou de agulhas\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 8501.10.19\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi 0 Outros motores de corrente co nt\'ednua de pot\'eancia n\'e3o superior a 37,5W\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr

w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 8501.32.20\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi 0 Geradores de pot\'eancia superior a 7 50W mas n\'e3o superior a 75kW\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 8504.31.11\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi 0 Transformadores de corrente para freq\'fc\'eancias infe riores ou iguais a 60Hz, de pot\'eancia n\'e3o superior a 1Kva\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 8511.80.20\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi 0 Reguladores de voltagem (conjuntores-disjuntores)\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 8531.80.00\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi 0 Outros aparelhos el\'e9tricos de sinaliza\'e7\'e3o ac\'fast ica ou visual \cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl

\qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 8536.50.90\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi 0 Outros interruptores, seccionadores e comutadores\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1 \sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\ cf0\nosupersub 8536.69.90\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0 Outros suport es para l\'e2mpadas, plugues e tomadas de corrente\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 { \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 8538.90 .90\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0 Outras partes reconhec\'edveis como exclusiva ou principalmente destinadas aos aparelhos das posi\'e7\'f5es 85.35, 85.36 ou 85.37 \cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 8543.70.99\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi 0 Outras m\'e1quinas e aparelhos el\'e9tricos com fun\'e7\'e3o pr\'f3pria, n\'e3 o espec ificados nem compreendidos em outras posi\'e7\'f5es deste Cap\'edtulo 85\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 8544.49.00\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi 0 Outros condut ores el\'e9tricos, para tens\'e3o n\'e3o superior a 1000V\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp

0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 8705.10\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0 C aminh\'e3o guindaste\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc \sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs20\cf0\nosupersub 8708.10.00\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0 P \'e1ra-choques e suas partes\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 8708.99.90\cell \qj\sl0\slmu lt1\sb0\sa0\li0\ri0\fi0 Outras partes e acess\'f3rios de ve\'edculos automotores \cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0 \f0\fs20\cf0\nosupersub 9017.20.00\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0 Outr os instrumentos de desenho, de tra\'e7ado ou de c\'e1lculo\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh525 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub

9017.80.90\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0 Outros instrumentos de desen ho, de tra\'e7ado ou de c\'e1lculo; de medida de dist\'e2ncias de uso manual, n\ 'e3o especificados nem compreendidos em outras posi\'e7\'f5es do presente Cap\'e dtulo 90.\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh780 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 9025.19.90\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi 0 Outros dens\'edmetros, are\'f4metros, pesa-l\'edquidos e instrumentos flutuant es semelhante s, term\'f4metros, pir\'f4metros, bar\'f4metros, higr\'f4metros e psicr\'f4metro s, registradores ou n\'e3o, mesmo combinados entre si.\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh780 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 902 6.20.90\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0 Outros instrumentos e apararelh os para medida ou controle da press\'e3o\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh780 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 9028.10.90\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0 Outros contadores de gases\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh780 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 9028.90.90\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi 0 Outras partes e acess \'f3rios de contadores de gases, de l\'edquidos ou de eletricidade\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp

0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh780 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 9032.89.19\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi 0 Outros reguladores de voltagem\cell } \row \trowd\trgaph70\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf 0\trrh780 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1890\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs \brdrw10\brsp0 \brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9540\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 9032.89.90\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi 0 Outros instrumentos e aparelhos para regula\'e7\'e3o ou controle autom\'e1 ticos}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \cell } \row \pard \par \pard \s7 \qj\sa180\fi1054 {\b Art. 85-C. }{ Fica reduzida a base de c\'e1l culo nas entradas decorrentes de importa\'e7\'e3o do exterior de caminh\'e3o gui ndaste \'96 NCM 8705.10, efetuadas por empresa que tenha como objeto social a lo ca\'e7\'e3o de sses bens e que apresentem contrato de sua loca\'e7\'e3o junto a empresa ou cons \'f3rcio respons\'e1vel por constru\'e7\'e3o de est\'e1dio ou obra de infra-estr utura relacionados com a Copa do Mundo de Futebol de 2014, de forma que a carga tribut\'e1ria seja equivalente a 3% (tr\'eas por cento). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O art. 85-C foi acrescentado pela Altera\'e7\'e3o }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 139 (}{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12444, de 26/1 0/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub ), efeitos a partir de 27/10/10. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico. }O benef\'edci o previsto neste artigo fica condicionado a que: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub o bem n\'e3o tenha similar nacional, sendo que a aus\'e ancia de simil aridade ser\'e1 atestada por \'f3rg\'e3o federal competente ou por entidade repr esentativa do setor produtivo de m\'e1quinas, aparelhos e equipamentos, com abra ng\'eancia em todo o territ\'f3rio nacional; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o destinat\'e1rio esteja credenciado pelo Diretor da DAT-METRO.

\par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O XI\line Da Redu\'e7\'e3o da Base de C\'e1lculo das Presta\'e7\'f5es de Servi\'e7os de Comunica\'e7\'e3o,\line Inclu sive Telecomunica\'e7\'f5es \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 86}{\*\bkmkend 86}{\b Art. 86. }{ \b0 \'c9 reduzida a base de c\'e1lculo: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 86, I}{\*\bkmkend 86, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso I do art. 86 foi revogado pela Altera\'e7\'e3o n\'ba 17 (De creto n\'ba 7824, de 17/07/00, DOE de 18/07/00).\line \line }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line } {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\b kmkstart 86, I}{\*\bkmkend 86, I}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub I - a partir de 22/06/94, das presta\'e7\'f5es de servi\'e7os p\ 'fablicos de telecomunica\'e7\'f5es internacionais, de forma que corresponda a u ma carga tribut\'e1ria efetiva de 13% (Conv. ICMS 27/94);}{\b0\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 86, II}{\*\bkmkend 86, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir de 2 4/05/95, das p resta\'e7\'f5es de servi\'e7os de radiodifus\'e3o sonora e/ou de imagens, de tal forma que a incid\'eancia do imposto resulte numa carga tribut\'e1ria de 5%, se ndo que (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub Conv. ICMS }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 05/9 5 e 56/99): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do inciso II foi dada pela Altera\'e7\'e3o n\'ba 14 (Decreto n\ 'ba 7725 de 28/12/99, DOE de 29/12/99), efeitos a partir de 01/09/99.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\ 'e7\'e3o origi n\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub "{\*\bkmkstart 86, II}{\*\bkmkend 86, II}}{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - a partir de 24/05/95, das pres ta\'e7\'f5es d e servi\'e7os de radiodifus\'e3o sonora e/ou de imagens e de televis\'e3o por as sinatura, de tal forma que a incid\'eancia do imposto resulte numa carga tribut\ 'e1ria de 5%, sendo que (Conv. ICMS 05/95):}{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub ". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 86, II, a}{\*\bkmkend 86, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a redu\'e7\'e3o da base de c\'e1lculo ser\'e1 aplicada, opcionalmente, pelo contribuinte, em sub

stitui\'e7\'e3o ao sistema normal de tributa\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 86, II, b}{\*\bkmkend 86, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o contribuinte q ue optar pelo benef\'edcio previsto neste inciso n\'e3o poder\'e1 utilizar cr\'e 9ditos fiscais relativos a entradas tributadas; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 86, II, c}{\*\bkmkend 86, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na determina\'e7 \'e3o da base de c\'e1lculo dos servi\'e7os de difus\'e3o sonora e de imagens, p restados atrav\'e9s de contratos de veicula\'e7\'e3o em rede nacional ou regiona l, adotar-se-\'e1 a proporcionalidade em rela\'e7\'e3o \'e0 popula\'e7\'e3o de c ada unidade da Federa\'e7\'e3o, de acordo com o \'faltimo recenseamento do IBGE; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 86, III}{\*\bkmkend 86, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das presta \'e7\'f5es de servi\'e7os de radiochamada com transmiss\'e3o unidirecional, nos percentuais a seguir indicados, sendo que esta redu\'e7\'e3o poder\'e1 ser aplicada, opcionalm ente, pelo contribuinte, em substitui\'e7\'e3o ao sistema de compensa\'e7\'e3o d o imposto (d \'e9bito/cr\'e9dito), sob a condi\'e7\'e3o de que, ao optar pelo presente benef\ 'edcio, o contribuinte renuncie \'e0 utiliza\'e7\'e3o de quaisquer cr\'e9ditos f iscais (Conv. ICMS 27/96): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 86, III, a}{\*\bkmkend 86 , III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 70%, at\'e9 31 /12/96; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 86, III, b}{\*\bkmkend 86 , III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 50%, de 01/01/ 97 at\'e9 30/06/97; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 83, III, c}{\*\bkmkend 83 , III, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 30%, de 01/07/ 97 at\'e9 31/12/97; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 86, IV}{\*\bkmkend 86, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das presta\'e 7\'f5es de ser vi\'e7o de radiochamada, de tal forma que a incid\'eancia do imposto resulte num a carga tribut\'e1ria de 5% (cinco por cento), de 01/01/00 at\'e9 30/06/00 e de 25/10/00 at\'e9 31/07/02, 7,5% (sete inteiros e cinco d\'e9cimos por cento), de 01/07/01 at \'e9 31/12/01 e de 01/08/02 a 31/12/02 e de 10% (dez por cento), a partir de 01/ 01/03, sendo que (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 24\cf0 \nosupersub 86/99, 65/00 e 50/01): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub A reda\'e7\'e3o atual do inciso IV do art. 86 foi dada pela Altera\' e7\'e3o n\'ba 26 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub De creto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso IV pela Altera\'e7\'e3o n\'ba 20 (Decreto n\'ba 7867 de 01/11/00, DOE de 02/11/00), observando o disposto no art. 3\'ba do citado Decreto da altera\'e7\'e3o.\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV das presta\'e7 \'f5es de servi\'e7o de radiochamada, de tal forma que a incid\'eancia do impost o resulte numa carga tribut\'e1ria de 5% (cinco por cento), de 01/01/00 at\'e9 3 0/06/00 e de 25/10/00 at\'e9 30/06/01, 7,5% (sete inteiros e cinco d\'e9cimos po r cento), de 0 1/07/01 at\'e9 31/12/01 e de 10% (dez por cento), a partir de 01/01/02, sendo qu e (Conv. ICMS 86/99 e 65/00):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso IV pel a Altera\'e7 \'e3o n\'ba 16 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Decreto n\'ba 7759 de 23/02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/00:\line }{\b0\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - das pr esta\'e7\'f5es de servi\'e7o de radiochamada, de tal forma que a incid\'eancia d o imposto resu lte numa carga tribut\'e1ria de 5% (cinco por cento), de 01/01/00 at\'e9 30/06/0 0, 7,5% (sete inteiros e cinco d\'e9cimos por cento), de 01/07/00 at\'e9 31/12/0 0 e de 10% ( dez por cento), a partir de 01/01/01, sendo que (Conv. ICMS 86/99): ".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada ao inciso IV pela Altera\'e7\'e3o n\'ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/98):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub "{\*\bkmkstart 86, IV}{\*\bkmkend 86, IV}}{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub IV - at\'e9 31/07/99, das presta\'e7\'f5es de servi\'e7os de radiochamada, de forma que a carga tribu t\'e1ria seja equivalente a 5% (cinco por cento), sendo que esta redu\'e7\'e3o poder\'e1 ser a plicada, opcionalmente, pelo contribuinte, em substitui\'e7\'e3o ao sistema de c ompensa\'e7\'e3o do imposto (d\'e9bito/cr\'e9dito), sob a condi\'e7\'e3o de que, ao optar pelo presente benef\'edcio, o contribuinte renuncie \'e0 utiliza\'e7\'e3o de quaisqu er cr\'e9ditos ou benef\'edcios fiscais (Convs. ICMS 115/96, 23/98 e 60/98).}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub ".\line \ line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso IV pela}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub Altera\'e7\'e3o n\'ba 7 (Decreto n\'ba 7365, de 01/07/98, DOE de 02/ 07/98):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub "IV - at\'e9 31/07/98, das presta\'e7\'f5es de servi\'e7os de radiochamad a, de forma qu e a carga tribut\'e1ria seja equivalente a 5% (cinco por cento), sendo que esta redu\'e7\'e3o poder\'e1 ser aplicada, opcionalmente, pelo contribuinte, em subst itui\'e7\'e3o ao sistema de compensa\'e7\'e3o do imposto (d\'e9bito/cr\'e9dito), sob a condi \'e7\'e3o de que, ao optar pelo presente benef\'edcio, o contribuinte renuncie \

'e0 utiliza\'e7\'e3o de quaisquer cr\'e9ditos ou benef\'edcios fiscais (Convs. I CMS 115/96 e 23/98)." \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a redu\'e7\'e3o da base de c\'e1lculo ser\'e1 ap licada, opcion almente, pelo contribuinte, em substitui\'e7\'e3o ao sistema normal de compensa\ 'e7\'e3o do imposto (d\'e9bito/cr\'e9dito), hip\'f3tese em que dever\'e1 renunci ar a utiliza\'e7\'e3o de quaisquer cr\'e9ditos fiscais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a op\'e7\'e3o a que se refere a al\'ednea anteri or, ser\'e1 fe ita para cada ano civil; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 86, V}{\*\bkmkend 86, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V -}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das presta\'e7\' f5es de servi \'e7o de televis\'e3o por assinatura, de tal forma que a incid\'eancia do impost o resulte numa carga tribut\'e1ria de 5% (cinco por cento), de 01/09/99 at\'e9 3 1/12/99, 7,5% (sete inteiros e cinco d\'e9cimos por cento), de 01/01/00 at\'e9 3 1/12/00 e de 1 0% ( dez por cento), a partir de 01/01/01, sendo que (}{\b0\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 57/99): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso V foi acrescentado ao art. 86 pela Altera\'e7\'e3o n\'ba 14 (Decreto n\'ba 7725 de 28/12/99, DOE de 29/12/99), efeitos a partir de 01/09/99 . \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a redu\'e7\'e3o da base de c\'e1lculo ser\'e1 ap licada, opcion almente, pelo contribuinte, em substitui\'e7\'e3o ao sistema de compensa\'e7\'e3 o do imposto (d\'e9bito/cr\'e9dito), hip\'f3tese em que dever\'e1 renunciar a ut iliza\'e7\'e3o de quaisquer cr\'e9ditos fiscais, no per\'edodo considerado; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o contribuinte ficar\'e1 obrigado ao cumprimento regular da ob riga\'e7\'e3o tribut\'e1ria principal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o descumprimento da condi\'e7\'e3o prevista na a l\'ednea "b" i mplicar\'e1 na perda do benef\'edcio a partir do m\'eas subseq\'fcente \'e0quele em que se verificar o inadimplemento, ficando a reabilita\'e7\'e3o \'e0 frui\'e 7\'e3o do benef\'edcio condicionada ao recolhimento do d\'e9bito fiscal remanesc ente ou ao ped ido de seu parcelamento, a partir do m\'eas subseq\'fcente ao da regulariza\'e7\ 'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub todos os meios e equipamentos necess\'e1rios \'e 0 presta\'e7 \'e3o do servi\'e7o, quando fornecidos pela empresa prestadora, devem estar incl

u\'eddos no pre\'e7o total do servi\'e7o de comunica\'e7\'e3o. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "d" foi acrescentado ao inciso V do art. 86 }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e 3o n\'ba 145 ( Decreto n\'ba 12831/11), de 09/05/11, DOE de 10/05/11, efeitos a partir de 10/05 /11. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 86, VI}{\*\bkmkend 86, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das presta\'e 7\'f5es oneros as de servi\'e7o de comunica\'e7\'e3o, na modalidade de provimento de acesso \'e 0 internet, realizadas por provedor de acesso, de forma que a carga tribut\'e1ri a seja equivalente ao percentual de 5 % (cinco por cento) do valor da presta\'e7 \'e3o, at\'e9 31/12/12 (Conv. ICMS 78/01), sendo que: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o da parte inicial do inciso VI do art. 86 }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pe las Altera\'e7 \'f5es n\'bas 122, 130 e 132 (Decretos n\'bas 11656/09, 11923/10 e 11982/10), re spectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\l ine \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Reda\'e7 \'e3o anterior dada \'e0 parte inicial do inciso VI do art. 86 pela Altera\'e7\' e3o n\'ba 112 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decreto n\'ba 11396}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub , de 30/12/08, DOE de 31/12/08):\line {\*\bkmkstart 14, II}{\*\bkmke nd 14, II}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "VI - das presta\'e7\'f5es onerosas de servi\'e7o de comunica\'e7\'e3o, na m odalidade de p rovimento de acesso \'e0 internet, realizadas por provedor de acesso, de forma q ue a carga tribut\'e1ria seja equivalente ao percentual de 5 % (cinco por cento) do valor da presta\'e7\'e3o, at\'e9 31/07/09 (Conv. ICMS 78/01), sendo que:"\li ne \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada \'e0 parte inicial do inciso VI do art. 86 pela Altera\'e7\'e3 o n\'ba 105 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08).\line }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 86, VI}{\*\bkmke nd 86, VI}VI - das presta\'e7\'f5es onerosas de servi\'e7o de comunica\'e7\'e3o, na modalidade de provimento de acesso \'e0 internet, realizadas por provedor de acesso, de fo rma que a carga tribut\'e1ria seja equivalente ao percentual de 5% (cinco por ce nto) do valor da presta\'e7\'e3o, durante os per\'edodos de 09/08/01 a 31/12/02 e de 29/07/03 at\'e9 31/12/08 (Conv. ICMS 78/01), sendo que:"\line \line }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da parte in icial do inciso VI do art. 86 foi modificada pelas Altera\'e7\'f5es n\'bas 92, 9 3, 94, 96, 99

e 102 (Decretos n\'bas 10414/07, 10459/07, 10543/07, 10654/07, 10840/08 e 11089/ 08), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'e dcio.\line \line Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso VI do art. 86 pela A ltera\'e7\'e3o n\'ba 89 (Decreto n\'ba 10346, de 21/05/07, DOE de 22/05/07), efe itos de 01/05/07 a 03/08/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "VI - das presta\'e7\'f5es onerosas de servi\'e7o de comunica\'e7 \'e3o, na modalidade de provimento de acesso \'e0 internet, realizadas por prove dor de acesso, de forma que a carga tribut\'e1ria seja equivalente ao percentual de 5 % (cinco por cento) do valor da presta\'e7\'e3o, durante os per\'edodos de 09/08/01 a 31 /12/02 e de 29/07/03 at\'e9 31/07/07 (Conv. ICMS 78/01), sendo que:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada \'e0 parte inicial do inciso VI do}{\b\i\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub art. 86 pela Altera\'e7\'e3o n\'ba 86 (Decreto n\ 'ba 10248, de 13/02/07, DOE de 14/02/07), efeitos de 14/02/07 a 30/04/07:\line } {\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VI - das presta\ 'e7\'f5es onerosas de servi\'e7o de comunica\'e7\'e3o, na modalidade de provimen to de acesso \'e0 internet, realizadas por provedor de acesso, de forma que a ca rga tribut\'e1 ria seja equivalente ao percentual de 5% (cinco por cento) do valor da presta\'e 7\'e3o, durante os per\'edodos de 09/08/01 a 31/12/02 e de 29/07/03 at\'e9 30/04 /07 (Conv. ICMS 78/01), sendo que:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Obs: Fica revigorado at\'e9 31/03/07 o disposto ne ste inciso, ficando convalidados os procedimentos adotados referentes a este mes mo dispositivo entre o per\'edodo de 01/01/07 a 06/02/07, por for\'e7a da Altera \'e7\'e3o n \'ba 85 (Decreto n\'ba 10224, de 05/02/07, DOE de 06/02/07).\line \line Reda\'e7 \'e3o anterior dada \'e0 parte inicial do inciso}{\b\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub VI do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub art. 86 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 60 (Decreto n\'ba 9281, de 21/12/04, DOE de 22/12/04), efeitos de 22/12/04 a 13/02/07:\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VI - das presta\'e7\'f5es onerosas de servi\'e7o de comunica\'e7\'e3o, na modalidade de provimento de acesso \'e0 internet, real izadas por provedor de acesso, de forma que a carga tribut\'e1ria seja equivalen te ao percentual de 5% (cinco por cento) do valor da presta\'e7\'e3o, durante os per\'edodos de 09/08/01 a 31/12/02 e de 29/07/03 at\'e9 31/03/07 (Conv. ICMS 78 /01), sendo qu e:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso VI do art. 86 pela Altera\'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04) , efeitos de 0 1/01/04 a 21/12/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub "VI - das presta\'e7\'f5es onerosas de servi\'e7o de comunica \'e7\'e3o, na modalidade acesso \'e0 internet, de forma que a carga tribut\'e1ri a seja equival ente ao percentual de 5% (cinco por cento) do valor da presta\'e7\'e3o, durante os per\'edodos de 09/08/01 a 31/12/02 e de 29/07/03 at\'e9 31/12/04 (Conv. ICMS 78/01), sendo que:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0

\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso VI do art. 86 pela Altera\'e7\'e3o n\'ba 48 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03), e feitos de 13/1 1/03 a 31/12/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub "VI - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub das presta\'e7\'f5es onerosas de servi\'e7o de comunica\'e7\'e3o , na modalidad e acesso \'e0 internet, de forma que a carga tribut\'e1ria seja equivalente ao p ercentual de 5% (cinco por cento) do valor da presta\'e7\'e3o, durante os per\'e dodos de 09/08/01 a 31/12/02 e de 29/07/03 at\'e9 31/12/03 (Conv. ICMS 78/01), s endo que:\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub parte inicial do inciso VI do art. 86 pela Altera\'e7 \'e3o n\'ba 43 (Decreto n\'ba 8606, de 13/08/03, DOE de 14/08/03), efeitos de 14/08/03 a 12/11 /03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "VI - das presta\'e7\'f5es onerosas de servi\'e7o de comunica\'e7\'e3o, na m odalidade aces so \'e0 internet, de forma que a carga tribut\'e1ria seja equivalente ao percent ual de 5% (cinco por cento) do valor da presta\'e7\'e3o, durante os per\'edodos de 09/08/01 a 31/12/02 e de 29/07/03 at\'e9 31/10/03 (Conv. ICMS 78/01 e 50/03): "\line \line } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O art. 4\'ba do Decreto n\'ba 8.606, publicado no DOE de 14/08/03, determina que:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub - Fic am convalidado s os procedimentos adotados em rela\'e7\'e3o \'e0s presta\'e7\'f5es de servi\'e7 o de acesso \'e0 Internet efetuadas nos termos deste dispositivo, ocorridas no p er\'edodo de 01/01/03 at\'e9 28/07/03 (Conv. ICMS 50/03);\line - A convalida\'e7 \'e3o de que t rata este artigo n\'e3o autoriza a restitui\'e7\'e3o ou compensa\'e7\'e3o de imp ort\'e2ncias j\'e1 recolhidas.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a parte final do inciso VI do art. 86 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Altera\'e7\'e3o n\'ba 26 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01 }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 09/ 08/01 a 13/08/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub "VI - das presta\'e7\'f5es onerosas de servi\'e7o de comunica\' e7\'e3o, na mo dalidade acesso \'e0 internet de forma que a carga tribut\'e1ria seja equivalent e ao percentual de 5% (cinco por cento), do valor da presta\'e7\'e3o de 09/08/01 at\'e9 31/12/02, sendo que (Conv. ICMS 78/01):"\line \line }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o do inciso VI do art . 86 foi dada pela Altera\'e7\'e3o n\'ba 26 (}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8023, de 24/08/01, DOE de 2 5 e 26/08/01}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para determinar a n\'e3o exig\'eancia do ICMS referentes a d\'e9bitos fiscais, lan\'e 7ados ou n\'e3o, inclusive juros e multa, relacionados com as opera\'e7\'f5es de scritans neste inciso, realizadas at\'e9 08/08/01, ressalvado o disposto no par\'e1grafo \'fan ico do art. 5\'ba do Decreto n\'ba 8023/01 (Conv. ICMS n\'ba 78/01). \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out

l0\shad0\f0\fs24\cf0\nosupersub a redu\'e7\'e3o ser\'e1 aplicada, opcionalmente, pelo contribu inte, em substitui\'e7\'e3o ao sistema normal de compensa\'e7\'e3o do imposto (d \'e9bito/cr\'e9dito); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24 \cf0\nosupersub a op\'e7\'e3o pelo benef\'edcio previsto no }{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub caput}{\b0\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do inciso VI, implica na ren\'fancia a utiliza\'e7\'e3o de quaisquer outros cr\'e9ditos ou benef\'edcios fiscais. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub nas presta\'e7\'f5es de servi\'e7o de Internet e m que o estabe lecimento prestador esteja localizado em unidade federada diversa da do usu\'e1r io, o pagamento do imposto deve ser efetuado na propor\'e7\'e3o de 50% (cinq\'fc enta por cento) \'e0 unidade da Federa\'e7\'e3o de localiza\'e7\'e3o do usu\'e1r io do servi \'e7o e 50% (cinq\'fcenta por cento) \'e0 unidade da Federa\'e7\'e3o de localiza \'e7\'e3o da empresa prestadora (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub Conv\'eanio ICMS }{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f0\fs24\cf0\nosupersub 79/03). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "c" foi acrescentada ao inciso VI do art. 86 pela Altera \'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03), efeitos a partir de 01/ 11/03. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 86, VII}{\*\bkmkend 86, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII -}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das presta \'e7\'f5es de servi\'e7o de comunica\'e7\'e3o por meio de veicula\'e7\'e3o de mensagem de publ icidade e propaganda na televis\'e3o por assinatura, de tal forma que a carga tr ibut\'e1ria efetiva seja de 5% (cinco por cento) at\'e9 31/12/08, 7,5 % (sete in teiros e cinco d\'e9cimos por cento) de 01/01/09 at\'e9 31/12/09 e de 10 % (dez por cento) a p artir de 01/01/10, sendo que (Conv. ICMS 09/08): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso VII foi acrescentado ao art. 86 pela Altera\'e7\'e3o n\'ba 102 (Decreto n\'ba 11089}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub , de 30/05/08, DOE de 31/05/08 a 01/06/08), efeitos a partir de 31/0 5/08. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a redu\'e7\'e3o ser\'e1 aplicada, opcionalmente, pelo contribu inte, em su}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup

ersub b}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b stitui\'e7\'e3o ao sistema normal de compensa\'e7\'e3o do imposto (d\'e9bito/c r\'e9dito), hi p\'f3tese em que dever\'e1 renunciar a utiliza\'e7\'e3o de quaisquer cr\'e9ditos fiscais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub nas presta\'e7\'f5es de servi\'e7o de comunica\' e7\'e3o de que trata o }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers ub caput }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub deste inciso, em rede nacional ou interestadual, para fins de rateio do impo sto devido ent re as unidades federadas em cujo territ\'f3rio ocorrer a presta\'e7\'e3o de serv i\'e7o, adotar-se-\'e1 o procedimento previsto na cl\'e1usula terceira do Conv. ICMS 09/08; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a falta de recolhimento do imposto implicar\'e1 na perda do be nef\'edcio a partir do m\'eas subseq\'fcente \'e0quele em que se verificar o ina dimplemento, ficando a reabilita\'e7\'e3o \'e0 frui\'e7\'e3o do benef\'edcio con dicionada ao recolhimento do d\'e9bito fiscal remanescente ou ao pedido de seu p arcelamento, a partir do m\'eas subseq\'fcente ao da regulariza\'e7\'e3o. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O XII\line Das Demais Hip\'f3teses de Redu\'e7\'e3o da Base de C\'e1lculo \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 87}{\*\bkmkend 87}{\b Art. 87. }{ \b0 \'c9 reduzida a base de c\'e1lculo: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, I}{\*\bkmkend 87, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/12, das opera\'e7 \'f5es internas e interestaduais com o produto N-Dipropilamina (D.P.A.), classif icado no c\'f3digo 2921.19.22 da NBM/SH, desde que destinado \'e0 produ\'e7\'e3o de herbicidas, calculando-se a redu\'e7\'e3o de 100% (cem por cento) (Conv. ICM S 59/94); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso I do }{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub do art. 87 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'bas 122, 13 0 e 132 (Decretos n\'bas 11656/09, 11923/10 e 11982/10), respectivamente, para p rorroga\'e7 \'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso I do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art . 87 pela Altera\'e7\'e3o n\'ba 112 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11396}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub , de 30/12/08, DOE de 31/12/08):\line {\*\bkmkstar t 14, II}{\*\bkmkend 14, II}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub "I - at\'e9 31/07/09, das opera\'e7\'f5es internas e inter

estaduais com o produto N-Dipropilamina (D.P.A.), classificado no c\'f3digo 2921.19.22 da NBM/ SH, desde que destinado \'e0 produ\'e7\'e3o de herbicidas, calculando-se a redu\ 'e7\'e3o de 100% (cem por cento) (Conv. ICMS 59/94);" \line \line }{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso I do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub do art . 87 pela Altera\'e7\'e3o n\'ba 105 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/ 08/08).\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub "I - de 18/08/94 at\'e9 31/12/08, das opera\'e7\'f5es internas e interestaduais com o p roduto N-Dipropilamina (D.P.A.), classificado no c\'f3digo 2921.19.22 da NBM/SH, desde que destinado \'e0 produ\'e7\'e3o de herbicidas, calculando-se a redu\'e7 \'e3o de 100% (cem por cento)}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Conv. ICMS}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub 59/9 4);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub A reda\'e7\'e3o do I do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub caput do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub art. 87 foi modificada pelas Altera\'e7\'f5es n\'bas 41, 63, 96, 99 e 102 (Decretos n\'bas 85115/03, 9426/05, 10654/07, 10840/08 e 11089/08), re spectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\l ine \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada ao inciso I do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b art. 87 pela Altera\'e7\'e3o n\'bas 24 (Decreto n\'ba 7955/01):\line }{\b0\i\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - de 18/08/94 at\'e9 30/0 4/03, das opera\'e7\'f5es internas e interestaduais com o produto N-Dipropilamin a (D.P.A.), classificado no c\'f3digo 2921.19.22 da NBM/SH, desde que destinado \'e0 produ\'e7 \'e3o de herbicidas, calculando-se a redu\'e7\'e3o de 100% (cem por cento) (Conv s. ICMS 59/94, 121/95, 20/97, 48/97, 67/97, 121/97, 23/98, 05/99, 07/00 e 10/01 );"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub A red a\'e7\'e3o do inciso I do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub do art. 87 foi modificada pelas Altera\'e7\'f5es n\'bas 1, 3, 4, 5, 7, 12 e 17 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub D ecretos n\'ba 6379/97}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub 6523 /97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub , } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 6903/97 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 7244/98}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , 7365/98, 7675/ 99 e 7824/00), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia d

o benef\'edcio . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, II}{\*\bkmkend 87, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das opera\'e7 \'f5es com min \'e9rio de ferro e "pellets", nos termos do inciso II do art. 508; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, III}{\*\bkmkend 87, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das opera\ 'e7\'f5es com os produtos farmac\'eauticos e demais mercadorias especificados no }{\b0\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub item 13 do inciso II do art. 353}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\no supersub , rel ativamente \'e0 base de c\'e1lculo para fins de antecipa\'e7\'e3o ou substitui\' e7\'e3o tribut\'e1ria, observado o disposto no }{\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f0\fs24\cf0\nosupersub inciso I do \'a7 2\'ba do art. 61}{\b0 \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, IV}{\*\bkmkend 87, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/ 12, das opera \'e7\'f5es internas com ferros e a\'e7os n\'e3o planos a seguir indicados, de ta l forma que a incid\'eancia do imposto resulte numa carga tribut\'e1ria de 12% ( doze por cento) sobre o valor da opera\'e7\'e3o (Conv. ICMS 33/96): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso IV do }{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub do art. 87 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub foi modificada pelas Altera\'e7\'f5es n\'bas 122, 130 e 132 (Decretos n\'bas 11656/09, 11923/10 e 11982/10), respectivamente, par a prorroga\'e7 \'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso IV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 112 (}{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11396}{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/12/08, DOE de 31/12/ 08): (sem efeitos)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub "IV - at\'e9 31/07/09, das opera\'e7\'f5es internas com ferros e a\'e7os n \'e3o planos arrolados no Conv. ICMS 33/96, de tal forma que a incid\'eancia do imposto resulte numa carga tribut\'e1ria de 12% (doze por cento) sobre o valor d a opera\'e7\'e3o:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso IV do }{\b\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 p ela Altera\'e7 \'e3o n\'ba 105 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\

nosupersub Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08).\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - at\'e9 31/12/08, das opera\'e7\'f5es internas com ferros e a\'e7os n\'e3o planos a seguir indicados, de tal forma que a incid\'eancia do imposto resulte numa carga tribut\'e1ria de 12% (doze por cento) sobre o valor da opera\'e7\'e3o}{\b0\i\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Conv. ICMS}{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub 33/96):"\line \line }{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da parte inicial do inciso IV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub do}{\b \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 87 foi modi ficada pelas Altera\'e7\'f5es n\'bas 41, 63, 96, 99 e 102 (Decretos n\'bas 85115 /03, 9426/05, 10654/07, 10840/08 e 11089/08), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line Reda\'e7\'e3o anterior dada \'e0 par te inicial do inciso IV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do art. 87 pela Altera\'e7\'e3o n\'bas 24 (Decreto n\'ba 7955/01):\l ine }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I V - at\'e9 30/ 04/03, das opera\'e7\'f5es internas com ferros e a\'e7os n\'e3o planos a seguir indicados, de tal forma que a incid\'eancia do imposto resulte numa carga tribut \'e1ria de 12% (doze por cento) sobre o valor da opera\'e7\'e3o (Convs. ICMS 33/ 96, 20/97, 48/ 97, 67/97, 121/97, 23/98, 05/99, 34/99, 07/00 e 10/01):"\line \line }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da parte inicial do inciso IV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do art. 87 foi dada pelas Altera\'e7\'f5es n\'bas 1, 3, 4, 5, 7, 12 , 13 e 17 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Decretos n\'ba 6379/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosu persub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub 6523/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosuper sub , }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 6903/97}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 7244/98}{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , 7365/98, 7675/99, 7691/99 e 7824/00), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do b enef\'edcio. \par }\pard \par \pard \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brs p0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrc f0\cellx1701\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brd rcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\ intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx 18408

\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub CLASSI FICA\'c7\'c3O NA NCM\cell \qc\sl0\slmult1\sb60\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx99 12\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx169 92\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx240 72\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568 DESCRI\'c7\'c3O}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s24\cf0\nosupersub \cell } \row \pard \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\ cellx851\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\cellx1276\clbrdrt\brdrs\brdrw10\brs p0\brdrcf0\cellx1701\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\b rsp0\brdrcf0 \cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\ tx31152 \tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\ nosupersub 7213\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9 625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx162 84\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152 \tx31860\tx32568\tx32568 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386 \tqdec\tx9625 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\ tx31152 \tx31860\tx32568\tx32568\tx32568 \cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx146 6\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1 4868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx2 1948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736 \tx30444\tx31152\tx31860\tx32568 fio m\'e1quina de ferro ou a\'e7os n\'e3o ligad os:\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568 {\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\ sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx1132 8\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx1840 8\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 10\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\t x10620\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 \tx32568

\tx32568 00\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\ tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\t x16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\t x24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568 dentados, com nervuras, sulcos ou relevos, obtidos durante a laminagem\ cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brd rcf0\cellx851\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1276\clbrdrb\brdrs\brdrw1 0\brsp0\brdrcf0\cellx1701\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdr w10\brsp0 \brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slm ult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx120 36\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx191 16\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 20\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\t x11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 \tx32568 00 \cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10 620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17 700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24 780\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 de a\'e7os para tornear, de se\'e7\'e3o circular\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brd rcf0\cellx851\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\cellx1276\clbrdrt\brdrs\brdrw1 0\brsp0\brdrcf0\cellx1701\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdr w10\brsp0 \brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160 \tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 7214\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx14 66\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx 14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx 21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736 \tx30444\tx31152\tx31860\tx32568\tx32568 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\f i0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx1 4160\tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028 \tx29736\tx30444\tx31152\tx31860\tx32568\tx32568\tx32568 \cell \qj\sl0\slmult1\s b0\sa0\li0\ri0 \fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\t

x14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\t x21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\t x28320\tx29028 \tx29736\tx30444\tx31152\tx31860\tx32568 barras de ferro ou a\'e7os n\'e3o ligad os, simplesmente forjadas, laminadas, estiradas ou extrudadas, a quente, inclu\' eddas as que tenham sido submetidas a tor\'e7\'e3o ap\'f3s a laminagem:\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\t x12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\t x19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\t x26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0 \li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\t x13452\tx14160 \tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 20\cell \qc\sl0\slmult1 \sb0\sa0\li0 \ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx134 52\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx205 32\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx276 12\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568\tx32568 \cell \qj\sl0\s lmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx1 2036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx1 9116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 dentadas, com n ervuras, sulcos ou relevos, obtidos durante a laminagem, ou torcidas ap\'f3s a l aminagem:\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx 18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx 25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\t x12036\tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 \cell \ qc\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\t x12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\t x19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\t x26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568\tx32568 00\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\t x11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\t x18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 de meno s de 0,25% de carbono\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl

brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\ tx31152 \tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\ nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\ tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\t x16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568\tx32568 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\t x9625\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152 \tx31860 \tx32568\tx32568\tx32568 00\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx33 86\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\t x15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\t x22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444 \tx31152\tx31860\tx32568 de 0,25% ou mais, mas menos de 0,6% de carbono\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0 \sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx127 44\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx198 24\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 91\cell \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\t x12036\tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568\tx32568 00\cell \qj \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx113 28\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx184 08\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx254 88\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 outras, de se\'e7\'e3o transversal retangular, contendo, em peso, menos de 0,25% de car bono\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brd rcf0\cellx851\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1276\clbrdrb\brdrs\brdrw1 0\brsp0\brdrcf0\cellx1701\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdr w10\brsp0 \brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860

\tx32568 {\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\ sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx1132 8\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx1840 8\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 99\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\t x10620\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 \tx32568 \tx32568 00\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\ tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\t x16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\t x24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568 outras, de se\'e7\'e3o circular, contendo, em peso, menos de 0,25% de c arbono\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brd rcf0\cellx851\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\cellx1276\clbrdrt\brdrs\brdrw1 0\brsp0\brdrcf0\cellx1701\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdr w10\brsp0 \brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568 {\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 7216\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx 18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx1 0620\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 \tx32568 \tx32568 \cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx 9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1 6992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx2 4072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568 perfis de ferro ou a\'e7os n\'e3o ligados:\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\r i0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240

\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 21\cell \qc\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\t x12744\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568\tx32568 00\cell \qj\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\t x26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 perfis em l, si mplesmente laminados, estirados ou extrudados, a quente, de altura inferior a 80 mm\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slm ult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx120 36\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx191 16\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 31\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\t x11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 \tx32568 \cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx 18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx 25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 perfis em u, simplesmente laminados, estirados ou extrudados, a quente, de altura igual ou superior a 80mm:\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\ tx31152 \tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\ nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\ tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\t x16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568\tx32568 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\t x9625\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152

\tx31860 \tx32568\tx32568\tx32568 00\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx33 86\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\t x15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\t x22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444 \tx31152\tx31860\tx32568 de altura igual ou superior a 80mm, mas n\'e3o superior a 200mm\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568 {\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\ sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx1132 8\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx1840 8\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx1 0620\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 \tx32568 \tx32568 00\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\ tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\t x16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\t x24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568 de altura superior a 200mm\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160\tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028 \tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0 \fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqd ec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444 \tx31152\tx31860\tx32568\tx32568 32\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1 466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\t x14868\tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736 \tx30444\tx31152\tx31860\tx32568\tx32568\tx32568 \cell \qj\sl0\slmult1\sb0\sa0\l i0\ri0\fi0 \tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx141 60\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx212 40\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx283 20\tx29028 \tx29736\tx30444\tx31152\tx31860\tx32568 perfis em i, simplesmente laminados, es tirados ou extrudados, a quente, de altura igual ou superior a 80mm:\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl

brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0 \sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx127 44\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx198 24\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 \cell \qc\sl0\s lmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx1 2036\tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568\tx32568 00\cell \qj \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx113 28\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx184 08\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx254 88\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 de altu ra igual ou superior a 80mm, mas n\'e3o superior a 200mm\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brd rcf0\cellx851\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1276\clbrdrb\brdrs\brdrw1 0\brsp0\brdrcf0\cellx1701\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdr w10\brsp0 \brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\r i0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 \cell \qc\sl0\slmult1\s b0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx1 2744\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568\tx32568 00\cell \qj\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\t x26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 de altura super ior a 200mm\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brd rcf0\cellx851\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\cellx1276\clbrdrt\brdrs\brdrw1 0\brsp0\brdrcf0\cellx1701\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdr w10\brsp0 \brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx

11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152 \tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\ nosupersub 721 7\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx1 0620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx1 7700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx2 4780\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 \tx32568 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx 9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1 6992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568\tx32568\tx32568 \cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386 \tqdec\tx9625 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\ tx31152 \tx31860\tx32568 fios de ferro ou a\'e7os n\'e3o ligados\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx 18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0 \li0\ri0\fi0 \tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx141 60\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx212 40\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx283 20\tx29028 \tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 10\cell \qc\sl0\slmult1\sb0\sa0 \li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\t x13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\t x20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568\tx32568 \cell \qj\sl0\s lmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx1 2036\tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 n\'e3o revestid os, mesmo poli dos}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub :\c ell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx 18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t

x19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\t x26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 \cell \ qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx1 1328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx1 8408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 \tx32568 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosuper sub 19\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx 18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx 25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 Outros\ cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx 18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\t x26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 \cell \ qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx1 1328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx1 8408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 \tx32568 90\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\ tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568 Outro s\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx 18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx 25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\t x11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 20\cell \qc \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx113 28\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx184 08\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx254 88\tx26196

\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 \tx32568 \cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx 9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1 6992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568 galvanizados:\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\ tx31152 \tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\ nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\ tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\t x16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568\tx32568 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\t x9625\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152 \tx31860 \tx32568\tx32568\tx32568 10\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx33 86\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\t x15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\t x22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444 \tx31152\tx31860\tx32568 com um teor de carbono superior ou igual a 0,6%, em pes o\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slm ult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx120 36\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx191 16\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 \cell \ qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx1 1328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 \tx32568 90 \cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10 620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17 700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24 780\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 Outros\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl

brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupers ub \cell \qc \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx113 28\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx184 08\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx254 88\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 30\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\t x10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\t x17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 \tx32568\tx32568 \cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\t x9625\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152 \tx31860 \tx32568 revestidos de outros metais comuns:\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx 18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0 \fi0\tx1466 \tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14 868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21 948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29 028\tx29736 \tx30444\tx31152\tx31860\tx32568\tx32568 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\f i0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx1 4160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx2 1240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028 \tx29736\tx30444\tx31152\tx31860\tx32568\tx32568\tx32568 90\cell \qj\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\t x12744\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 Outros\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brd rcf0\cellx851\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1276\clbrdrb\brdrs\brdrw1 0\brsp0\brdrcf0\cellx1701\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdr w10\brsp0 \brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0 \li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\t x13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\t x20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\t x27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0

\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\t x14160\tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028 \tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 90\cell \qc\sl0\slmult1\sb0\sa0 \li0\ri0\fi0 \tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx141 60\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx212 40\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx283 20\tx29028 \tx29736\tx30444\tx31152\tx31860\tx32568\tx32568\tx32568 00\cell \qj\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\t x12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\t x19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 Outros\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brd rcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx851\clbrdrt\brdrs\brdrw10\brsp0\br drcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1276\clbrdrt\brdrs\brdrw10\brsp0\ brdrcf0 \clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1701\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx 7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 7313\cell \qc\sl0\slmult1\sb0\sa0\l i0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx1 3452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx2 0532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 00\cell \qc\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\t x12744\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568\tx32568 00\cell \qj\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\t x26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 arame farpado, de ferro ou a\'e7o; arames ou tiras, retorcidos, mesmo farpados, de ferro ou a\' e7o, dos tipos dos utilizados em cercas\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brd rcf0\cellx851\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\cellx1276\clbrdrt\brdrs\brdrw1 0\brsp0\brdrcf0\cellx1701\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdr w10\brsp0 \brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466 \tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14 868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21 948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29 028\tx29736 \tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs20\cf0\nosupersub 7314\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\

tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx148 68\tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736 \tx30444\tx31152\tx31860\tx32568\tx32568 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\f i0\tx1466 \tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14 868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21 948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29 028\tx29736 \tx30444\tx31152\tx31860\tx32568\tx32568\tx32568 \cell \qj\sl0\slmult1\sb0\sa0\l i0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx1 3452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx2 0532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 telas met\'e1licas (inclu\'edda s as telas cont\'ednuas ou sem fim), grades e redes, de fios de ferro ou a\'e7o; chapas e tira s, distendidas, de ferro ou a\'e7o:\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx 18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028 \tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1 466\tx3386 \tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1 5576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2 2656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx2 9736\tx30444 \tx31152\tx31860\tx32568\tx32568 31\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1 466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\t x14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\t x21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736 \tx30444\tx31152\tx31860\tx32568\tx32568\tx32568 00\cell \qj\sl0\slmult1\sb0\sa0 \li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\t x13452\tx14160 \tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 Galvanizadas\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0 \li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\t x13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\t x20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\t x27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0 \fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\t x14160\tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028 \tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 4\cell \qc\sl0\slmult1\sb0\sa0\ li0\ri0\fi0 \tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx141 60\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx212

40\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx283 20\tx29028 \tx29736\tx30444\tx31152\tx31860\tx32568\tx32568\tx32568 \cell \qj\sl0\slmult1\s b0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx1 2744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1 9824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 outras telas met\'e1lic as, grades e redes: \cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\ tx31152 \tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\ nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\ tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\t x16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568\tx32568 41\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec \tx9625\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152 \tx31860 \tx32568\tx32568\tx32568 00\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx33 86\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\t x15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\t x22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444 \tx31152\tx31860\tx32568 Galvanizadas\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160\tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028 \tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0 \fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqd ec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444 \tx31152\tx31860\tx32568\tx32568 42\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1 466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\t x14868\tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736 \tx30444\tx31152\tx31860\tx32568\tx32568\tx32568 00\cell \qj\sl0\slmult1\sb0\sa0 \li0\ri0\fi0 \tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx141 60\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx212 40\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx283 20\tx29028 \tx29736\tx30444\tx31152\tx31860\tx32568 recobertas de pl\'e1sticos\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brd

rcf0\cellx851\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1276\clbrdrb\brdrs\brdrw1 0\brsp0\brdrcf0\cellx1701\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdr w10\brsp0 \brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx 18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0 \slmult1\sb0 \sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx127 44\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx198 24\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx269 04\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 49\cell \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\t x12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\t x19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568\tx32568 00\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\t x10620\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 Outras\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brd rcf0\cellx851\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\cellx1276\clbrdrt\brdrs\brdrw1 0\brsp0\brdrcf0\cellx1701\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdr w10\brsp0 \brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx 18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx 25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 7317\cell \qc \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx113 28\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 00\cell \qc \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx113 28\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx184 08\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx254 88\tx26196 \tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 \tx32568 \cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx 9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1 6992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568 tachas, pregos, percevejos, esc\'e1pulas, grampos ondulados ou biselado s e artefatos semelhantes, de ferro fundido, ferro ou a\'e7o, mesmo com cabe\'e7a de outra mat \'e9ria, exceto cobre:\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cellx851\cellx1276\cellx1701\cl

brdrr\brdrs\brdrw10\brsp0\brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444 \tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s20\cf0 \nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152 \tx31860\tx32568\tx32568 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386 \tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1 5576\tx16284 \tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444 \tx31152\tx31860\tx32568\tx32568\tx32568 20\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0 \fi0\tx1466 \tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14 868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21 948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29 028\tx29736 \tx30444\tx31152\tx31860\tx32568 grampos de fio curvado\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brd rcf0\cellx851\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1276\clbrdrb\brdrs\brdrw1 0\brsp0\brdrcf0\cellx1701\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdr w10\brsp0 \brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx 11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx 18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0 \li0\ri0\fi0 \tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx141 60\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx212 40\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx283 20\tx29028 \tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 \cell \qc\sl0\slmult1\sb0\sa0\l i0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\tx1 3452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx2 0532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568\tx32568 90\cell \qj\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\t x12036\tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 Outros\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brd rcf0\cellx851\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\cellx1276\clbrdrt\brdrs\brdrw1 0\brsp0\brdrcf0\cellx1701\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdr w10\brsp0 \brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\t x12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\t x19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\t

x26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 {\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 7326\cell \qc\sl0\slmult1\sb0 \sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx127 44\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568 \cell \qc\sl0\s lmult1\sb0\sa0 \li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx12036\tx12744\t x13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\t x20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\t x27612\tx28320 \tx29028\tx29736\tx30444\tx31152\tx31860\tx32568\tx32568\tx32568 \cell \qj\sl0\s lmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\tx10620\tx11328\tx1 2036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx1 9116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 outras obras de ferro ou a\'e7o\cell } \row \trowd \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brd rcf0\cellx851\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1276\clbrdrb\brdrs\brdrw1 0\brsp0\brdrcf0\cellx1701\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdr w10\brsp0 \brdrcf0\cellx7655\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152 \tx31860 \tx32568 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupers ub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\tx9912\t x10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\t x17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860\tx32568 \tx32568 20\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625\ tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320\tx29028\tx29736\tx30444\tx31152\tx31860 \tx32568 \tx32568\tx32568 00\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx708\tx1416\tx2124 \tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx 10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx 17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 obras de fios de ferro ou a\'e7o\'94;}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \cell } \row \pard \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 31/07/09: \par }\pard \trowd\trgaph0 \clmgf\clbrdrl\brdrs\brdrw14\brsp0\brdrcf0\clbrdrr\br drs\brdrw14\brsp0\brdrcf0\clbrdrt\brdrs\brdrw14\brsp0\brdrcf0\clbrdrb\brdrs\brdr w14\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx1080\clmrg\clbrdrl\brdrs\brdrw14\br

sp0\brdrcf0 \clbrdrr\brdrs\brdrw14\brsp0\brdrcf0\clbrdrt\brdrs\brdrw14\brsp0\brdrcf0\clbrdrb \brdrs\brdrw14\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx1890\clmrg\clbrdrl\brdrs \brdrw14\brsp0\brdrcf0\clbrdrr\brdrs\brdrw14\brsp0\brdrcf0\clbrdrt\brdrs\brdrw14 \brsp0\brdrcf0 \clbrdrb\brdrs\brdrw14\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx2790\clbrdrl\brd rs\brdrw14\brsp0\brdrcf0\clbrdrr\brdrs\brdrw14\brsp0\brdrcf0\clbrdrt\brdrs\brdrw 14\brsp0\brdrcf0\clbrdrb\brdrs\brdrw14\brsp0\brdrcf0\clcfpat2\clshdng10000\cellx 8475\pard \intbl \qc\sl0\slmult1\sb0 \sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f0\fs20\cf0\nosupersub CLASSIFICA\'c7\'c3O NA NCM}{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \cell\cell\qc\sl 0\slmult1 \sb180\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub DESCRI\'c7\'c3O}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0 \fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub 7213\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\t x3386\tqdec\tx9625 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec \tx9625 \cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 FIO M\'c1QUINA DE FERRO OU A\'c7OS N\'c3O LIGADOS:\cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0 \nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 10\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 00\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 Dentados, com ner vuras, sulcos ou relevos, obtidos durante a laminagem\cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\s b0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 20 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 00\cell \ql \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 De a\'e7os para torn ear, de se\'e7\'e3o circular\cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec \tx9625 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersu b 7214\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \cell \ql\sl0\sl mult1\sb0\sa0 \li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 BARRAS DE FERRO OU A\'c7OS N\'c3O LIGADO S, SIMPLESMENTE FORJADAS, LAMINADAS, ESTIRADAS OU EXTRUDADAS, A QUENTE, INCLU\'c dDAS AS QUE TENHAM SIDO SUBMETIDAS A TOR\'c7\'c3O AP\'d3S A LAMINAGEM:\cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\ fi0\tx1466\tx3386\tqdec\tx9625 20\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx146

6\tx3386\tqdec \tx9625 \cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 Den tadas, com nervuras, sulcos ou relevos, obtidos durante a laminagem, ou torcidas ap\'f3s a laminagem:\cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 { \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \ qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \cell \qc\sl0\slmu lt1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 00\cell \ql\sl0\slmult1\sb0\s a0\li0\ri0\fi0 \tx1466\tx3386\tqdec\tx9625 De menos de 0,25% de carbono\cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\s b0\sa0\li0\ri0\fi0\tx1466 \tx3386\tqdec\tx9625 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqd ec\tx9625 00\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 De 0,25% ou mais, mas menos de 0,6% de carbono\cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 \tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tq dec\tx9625 91\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx962 5 00\cell \ql \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 Outras, de se\'e7\'e 3o transversal retangular, contendo, em peso, menos de 0,25% de carbono\cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\r i0\fi0\tx1466\tx3386\tqdec\tx9625 99\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx 1466\tx3386\tqdec\tx9625 00\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx33 86\tqdec \tx9625 Outras, de se\'e7\'e3o circular, contendo, em peso, menos de 0,25% de ca rbono\cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 7216\cell \qc\sl0\slmul t1 \sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \cell \qc\sl0\slmult1\sb0\sa0\li 0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\t x1466\tx3386\tqdec\tx9625 PERFIS DE FERRO OU A\'c7OS N\'c3O LIGADOS:\cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0 \sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\ tx1466\tx3386\tqdec\tx9625 21\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx 3386\tqdec \tx9625 00\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 P erfis em L, simplesmente laminados, estirados ou extrudados, a quente, de altura inferior a 80mm\cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0

\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 31\cell \qc\sl0\slmult1\ sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \cell \ql\sl0\slmult1\sb0\sa0\li0 \ri0\fi0 \tx1466\tx3386\tqdec\tx9625 Perfis em U, simplesmente laminados, estirados ou ex trudados, a quente, de altura igual ou superior a 80mm:\cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\t x3386\tqdec\tx9625 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec \tx9625 00\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 D e altura igual ou superior a 80mm, mas n\'e3o superior a 200mm\cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\s b0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec \tx9625 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 00\ cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 De altura su perior a 200mm\cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 32\cell \qc\sl0\slmult1\ sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \cell \ql\sl0\slmult1\sb0\sa0\li0 \ri0\fi0 \tx1466\tx3386\tqdec\tx9625 Perfis em I, simplesmente laminados, estirados ou ex trudados, a quente, de altura igual ou superior a 80mm:\cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\t x3386\tqdec\tx9625 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec \tx9625 00\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 D e altura igual ou superior a 80mm, mas n\'e3o superior a 200mm\cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\s b0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec \tx9625 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 00\ cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 De altura su perior a 200mm\cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 7217\cell \qc \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \cell \qc\sl0\slmult 1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \cell \ql\sl0\slmult1\sb0\sa0\l i0\ri0\fi0 \tx1466\tx3386\tqdec\tx9625 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs20\cf0\nosupersub FIOS DE FERRO OU A\'c7OS N\'c3O LIGADOS}{\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell } \row \trowd\trgaph0 \clmgf\clcfpat2\clshdng10000\cellx1080\clmrg\clcfpat2\clshdn

g10000\cellx1890\clmrg\clcfpat2\clshdng10000\cellx2790\clmrg\clcfpat2\clshdng100 00\cellx8475\pard\intbl \s21 \qj\sa0\tx1466\tx3386 \tqdec\tx9625 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosu persub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O item 7217 foi acrescentado ao inciso IV}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 26 (}{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8023, de 24/08 /01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub ), efeitos a partir de 09/08/01. \par }\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \cell\cell\cell} \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slm ult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 10\cell \qc\sl0\slmult1\sb0\ sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \cell \ql\sl0\slmult1\sb0\sa0\li0\ri0 \fi0\tx1466 \tx3386\tqdec\tx9625 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20 \cf0\nosupersub N\'e3o revestidos, mesmo polidos}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f0\fs20\cf0\nosupersub :}{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f0\fs20\cf0\nosupersub \cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\s b0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \cell \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 19\cell \ql\sl0\slmult1\ sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 }{\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Outros}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub \cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\s b0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \cell \qc \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 90\cell \ql\sl0\slmu lt1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 Outros\cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\t x3386\tqdec\tx9625 20\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqd ec\tx9625 \cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 } {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Galvanizados:}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strik e0\v0\expnd0

\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\r i0\fi0\tx1466\tx3386\tqdec\tx9625 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx14 66\tx3386\tqdec\tx9625 10\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386 \tqdec\tx9625 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Com u m teor de carbono superior ou igual a 0,6%, em peso}{\b0\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 \tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tq dec\tx9625 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 90\cell \ql \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 }{\b0\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Outros}{\b0\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0 \fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx338 6\tqdec\tx9625 30\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\t x9625 \cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 }{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Revestidos de outros m etais comuns:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nos upersub \cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\s b0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \cell \qc\sl0\slmult1\sb0\sa0\li0\ ri0\fi0 \tx1466\tx3386\tqdec\tx9625 90\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\t x3386\tqdec\tx9625 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\c f0\nosupersub Outros}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\ cf0\nosupersub \cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\s b0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 90\cell \qc\sl0\slmult1\sb0\sa0\li 0\ri0 \fi0\tx1466\tx3386\tqdec\tx9625 00\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx14 66\tx3386\tqdec\tx9625 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 20\cf0\nosupersub Outros}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s20\cf0 \nosupersub \cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 7313\cell \qc\sl0\slmul t1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 00\cell \qc\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 00\cell \ql\sl0\slmult1\sb0\sa0\ li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs20\cf0\nosupersub ARAME FARPADO, DE FERRO OU A\'c7O; ARAMES OU T IRAS, RETORCID

OS, MESMO FARPADOS, DE FERRO OU A\'c7O, DOS TIPOS DOS UTILIZADOS EM CERCAS}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell } \row \trowd\trgaph0 \clmgf\clcfpat2\clshdng10000\cellx1080\clmrg\clcfpat2\clshdn g10000\cellx1890\clmrg\clcfpat2\clshdng10000\cellx2790\clmrg\clcfpat2\clshdng100 00\cellx8475\pard\intbl \s21 \qj\sa0\tx1466\tx3386\tqdec\tx9625 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20 \cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub O item 7313 foi acrescentado ao inciso IV}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 26 (}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ), efeitos a partir de 09/08/01. \par }\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \cell\cell\cell} \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 7314\cell \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \cell \qc\sl0\slmult1\sb 0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \cell \ql\sl0\slmult1\sb0\sa0\li0\r i0\fi0\tx1466 \tx3386\tqdec\tx9625 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20 \cf0\nosupersub TELAS MET\'c1LICAS (INCLU\'cdDAS AS TELAS CONT\'cdNUAS OU SEM FI M), GRADES E REDES, DE FIOS DE FERRO OU A\'c7O; CHAPAS E TIRAS, DISTENDIDAS, DE FERRO OU A\'c7 O:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \ce ll } \row \trowd\trgaph0 \clmgf\clcfpat2\clshdng10000\cellx1080\clmrg\clcfpat2\clshdn g10000\cellx1890\clmrg\clcfpat2\clshdng10000\cellx2790\clmrg\clcfpat2\clshdng100 00\cellx8475\pard\intbl \s21 \qj\sa0\tx1466\tx3386\tqdec\tx9625 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0 \f1\fs20\cf0\nosupersub O item 7314 foi acrescentado ao inciso IV}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\' ba 26 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 09/08/01. \par }\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \cell\cell\cell} \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slm ult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 31\cell \qc\sl0\slmult1\sb0\ sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 00\cell \ql\sl0\slmult1\sb0\sa0\li0\r i0\fi0\tx1466 \tx3386\tqdec\tx9625 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20 \cf0\nosupersub Galvanizadas}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\

f0\fs20\cf0\nosupersub \cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 { \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \ qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 4\cell \qc\sl0\slm ult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \cell \ql\sl0\slmult1\sb0\sa 0\li0\ri0\fi0 \tx1466\tx3386\tqdec\tx9625 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs20\cf0\nosupersub Outras telas met\'e1licas, grades e redes: }{\b0\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0 \li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx14 66\tx3386\tqdec\tx9625 41\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386 \tqdec\tx9625 00\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub Galvanizadas}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\sb0\sa0\ li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 42\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\f i0\tx1466 \tx3386\tqdec\tx9625 00\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\t qdec\tx9625 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosu persub Recobertas de pl\'e1sticos}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs20 \cf0\nosupersub \cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slmult1\s b0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 49\cell \qc\sl0\slmult1 \sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 00\cell \ql\sl0\slmult1\sb0\sa0\ li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 Outras\cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20 \cf0\nosupersub 7317\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqde c\tx9625 00\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 }{\b0\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub TACHAS, PREGOS, PERCEVEJOS, ESC\'c1PULAS, GRAMPOS ONDULADOS OU BISELADOS E ARTEFATOS SEMELHANTES, DE FERRO F UNDIDO, FERRO OU A\'c7O, MESMO COM CABE\'c7A DE OUTRA MAT\'c9RIA, EXCETO COBRE:} {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell } \row \trowd\trgaph0 \clmgf\clcfpat2\clshdng10000\cellx1080\clmrg\clcfpat2\clshdn g10000\cellx1890\clmrg\clcfpat2\clshdng10000\cellx2790\clmrg\clcfpat2\clshdng100 00\cellx8475\pard\intbl \s21 \qj\sa0\tx1466\tx3386\tqdec\tx9625 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0 \nosupersub O item 7317 foi acrescentado ao inciso IV}{\b\i0\ul0\strike0\v0\expn

d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 26 (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub ), efeitos a partir de 09/08/01. \par }\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \cell\cell\cell} \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slm ult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \cell \qc\sl0\slmult1\sb0\sa 0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 20\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0 \fi0\tx1466 \tx3386\tqdec\tx9625 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20 \cf0\nosupersub Grampos de fio curvado}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs20\cf0\nosupersub \cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386 \tqdec\tx9625 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nos upersub \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \ce ll \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 90\cell \ql\sl 0\slmult1\sb0 \sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 }{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f0\fs20\cf0\nosupersub Outros}{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell } \row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466 \tx3386\tqdec\tx9625 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\ cf0\nosupersub 7326\cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec \tx9625 \cell \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 \ce ll \ql\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 }{\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub OUTRAS OBRAS DE FERRO OU A\'c 7O}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \ce ll } \row \trowd\trgaph0 \clmgf\clcfpat2\clshdng10000\cellx1080\clmrg\clcfpat2\clshdn g10000\cellx1890\clmrg\clcfpat2\clshdng10000\cellx2790\clmrg\clcfpat2\clshdng100 00\cellx8475\pard\intbl \s21 \qj \sa0\tx1466\tx3386\tqdec\tx9625 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub O item 7326 foi acrescentado ao inciso IV}{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 26 (}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 09/08/01. \par }\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \cell\cell\cell}

\row \trowd\trgaph0 \clcfpat2\clshdng10000\cellx1080\clcfpat2\clshdng10000\cellx 1890\clcfpat2\clshdng10000\cellx2790\clcfpat2\clshdng10000\cellx8475\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \qc\sl0\slm ult1\sb0\sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 20\cell \qc\sl0\slmult1\sb0\ sa0\li0\ri0\fi0\tx1466\tx3386\tqdec\tx9625 00\cell \ql\sl0\slmult1\sb0\sa0\li0\r i0\fi0\tx1466 \tx3386\tqdec\tx9625 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20 \cf0\nosupersub OBRAS DE FIOS DE FERRO OU A\'c7O}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell } \row \pard \s14 \qj\sa0\fi1054\tx1466\tx3386\tqdec\tx9625 \par \pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, V}{\*\bkmkend 87, V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub V -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24 \cf0\nosupersub das opera\'e7\'f5es internas com aparelhos e equipamentos de pr ocessamento de dados e seus perif\'e9ricos (\'93hardware\'94), inclusive automa\ 'e7\'e3o, bem como com suprimentos de uso em inform\'e1tica para armazenamento d e dados e impr ess\'e3o, indicados no Anexo 5-A, de forma que a carga tribut\'e1ria incidente c orresponda a 7%; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso V do }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 foi dada pela Altera\'e7\'e3o n\'ba 117 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 11470, de 18/03/09, DOE de 19/03/09), }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub efeitos a partir de 01/04/09:\line \line }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o a nterior dada ao inciso V do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 112 (}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11396, de 30/12/0 8, DOE de 31/1 2/08), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/02/09 a 31/03/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub "V - das opera\'e7\'f5es internas com aparelhos e equipamentos de processamento de dados e seus perif\'e9ricos (\'93hardware\'94), inclusive a utoma\'e7\'e3o, bem como com suprimentos de uso em inform\'e1tica para armazenam ento de dados e impress\'e3o, indicados no Anexo 5-A, de forma que a carga tribu t\'e1ria incid ente corresponda a 12%;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso V}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\' e3o n\'ba 87 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Decret o n\'ba 10316, de 11/04/07, DOE de 12/04/07}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 12/04/07 a 31/01/09:\line }{\

b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "V - das opera\'e7\'f5e s internas com aparelhos e equipamentos de processamento de dados e seus perif\' e9ricos (\'93hardware\'94), inclusive automa\'e7\'e3o, bem como com suprimentos de uso em inform\'e1tica para armazenamento de dados e impress\'e3o, indicados n o Anexo 5-A, e m 58,825%, de forma que a carga tribut\'e1ria incidente corresponda a 7%;" \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Obs: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O art. 3\'ba do Decreto n\'ba 10459/07, de 18/09/07, publicado no DOE de 19/09/07, determina que, ficam convalidadas as opera\'e7\'f5es praticadas co m o benef\'edc io previsto neste inciso, com os produtos inclu\'eddos ao Anexo 5-A, por este De creto, no per\'edodo de 12 de abril de 2007 at\'e9 a data de entrada em vig\'ean cia deste Decreto. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub inciso V do }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 1 (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6 379, de 25/04/97, DOE de 26 e 27/04/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub ), tendo sido retificada pela Altera\'e7\'e3o n\'ba 4 (Decr eto n\'ba 6903, de 16/10/97, DOE de 17/10/97), para simples aperfei\'e7oamento d o texto:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "V - d as opera\'e7\'f5es internas com aparelhos e equipamentos de processamento de dad os e seus perif\'e9ricos (\'93hardware\'94), bem como com suprimentos para armaz enamento de dados e outros de uso exclusivo em inform\'e1tica, inclusive automa\ 'e7\'e3o, em 5 8,825%, de forma que a carga tribut\'e1ria incidente corresponda a 7%;"\line \li ne }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A r eda\'e7\'e3o origin\'e1ria do inciso V do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 87 contemplava, apenas, \'93aparelhos ou equipament os de processamento de dados e seus perif\'e9ricos "hardware\'94. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, VI}{\*\bkmkend 87, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das opera\'e7 \'f5es com pro gramas para computadores, em meio magn\'e9tico ou \'f3tico (disquete ou CD Rom), de forma que a carga tribut\'e1ria seja equivalente a 7% (Conv. ICMS 84/96); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, VII}{\*\bkmkend 87, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das opera\ 'e7\'f5es inte rnas com \'f3leo refinado de soja (NBM/SH 1507.90.10) ou de algod\'e3o (NBM/SH 1 512.29.10), calculando-se a redu\'e7\'e3o em 29,41% (vinte e nove inteiros e qua renta e um cent\'e9simos por cento), de forma que a carga tribut\'e1ria incident e corresponda a um percentual efetivo de 12% (doze por cento);

\par }\pard \s21 \qj\sa180\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\brdrw1 4\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brsp20\b rdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso VII do }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 foi dada Altera\'e7\'e3o n\'ba 78 (Decr eto n\'ba 10021, de 05/06/06, DOE de 06/06/06), efeitos a partir de 06/06/06.\li ne \line Reda \'e7\'e3o anterior dada ao inciso VII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 46 (Decr eto n\'ba 8665 de 27 e 28/09/03, DOE de 29/09/03), efeitos de 29/09/03 a 05/06/06:\line }{\b0\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VII - das o pera\'e7\'f5es internas com \'f3leo refinado de soja (NBM/SH 1507.90.10), calcul ando-se a redu \'e7\'e3o em 29,41% (vinte e nove inteiros e quarenta e um cent\'e9simos por cen to), de forma que a carga tribut\'e1ria incidente corresponda a um percentual ef etivo de 12% (doze por cento);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VII do }{\b\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Al tera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 37 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (De creto n\'ba 8409, de 26/12/02, DOE de 27/12/02}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub "VII - de 01/01/00 at\'e9 31/12/03, das opera\'e 7\'f5es internas com \'f3leo refinado de soja (NBM/SH 1507.90.10), calculando-se a redu\'e7 \'e3o em 29,41% (vinte e nove inteiros e quarenta e um cent\'e9simos por cento), de forma que a carga tribut\'e1ira incidente corresponda a um percentual efetiv o de 12% (doze por cento);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub A reda\'e7\'e3o do inciso VII do }{\b\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 foi modificada }{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pelas Altera\'e7\'f5es n\ 'bas 15, 21 e 29 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Decretos n\'bas 7729/99, 7886/00 e 8087/01}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ), respectivamente, }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub para prorroga\'e7\'e3o do praz o de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VII do }{\b\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 p ela Altera\'e7 \'e3o n\'ba 13 (Decreto n\'ba 7691, de 03/11/99, DOE de 04/11/99):\line }{\b0\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VII - de 01/0 7/97 at\'e9 31/12/99, das opera\'e7\'f5es internas com \'f3leo refinado de soja (NBM/SH 1507.9

0.10), calculando-se a redu\'e7\'e3o em 58,825% (cinquenta e oito inteiros e oit ocentos e vinte e cinco mil\'e9simos por cento), de forma que a carga tribut\'e1 ria incidente corresponda a um percentual efetivo de 7% (sete por cento);".\line \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A eeda\'e7 \'e3o anterior do inciso VII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub do art. 87 foi modificada pelas Altera\'e7\'f5es n\'bas 7 e 10 (Decr etos n\'bas 7365/98 e 7490/98), para prorroga\'e7\'e3o do prazo de vig\'eancia d o benef\'edcio.\line \line O inciso VII foi acrescentado ao }{\b\i\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\' ba 5 (Decreto n\'ba 7244/98), sendo que, inicialmente, este benef\'edcio era tra tado pelo Decr eto n\'ba 6479/97. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, VIII}{\*\bkmkend 87, VIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das ope ra\'e7\'f5es i nternas com a\'e7\'facar, realizadas por estabelecimento industrial situado nest e Estado que se dedique \'e0 atividade de moagem de cana para produ\'e7\'e3o de a\'e7\'facar (usina a\'e7ucareira), calculando-se a redu\'e7\'e3o em 58,825% (ci nq\'fcenta e o ito inteiros e oitocentos e vinte e cinco mil\'e9simos por cento), de forma que a carga tribut\'e1ria incidente corresponda a um percentual efetivo de 7% (sete por cento); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso VIII do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 foi dada }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 145 (Decreto n\'ba 12831/11), de 09/05/11, DOE de 10/05/11, efeitos a partir de 10/ 05/11.\line \line Reda\'e7\'e3o anterior dada ao inciso VIII do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub art. 87}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 46 (Decreto n\'ba 866 5 de 27 e 28/09/03, DOE de 29/09/03), efeitos de 29/09/03 a 09/05/11:\line }{\b0 \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VIII - das opera\'e7\'f5 es internas com a\'e7\'facar, realizadas por estabelecimento industrial situado neste Estado que se dedique \'e0 fabrica\'e7\'e3o, refina\'e7\'e3o e moagem de a \'e7\'facar (c \'f3digo de atividade 1561-0/00), calculando-se a redu\'e7\'e3o em 58,825% (cinq \'fcenta e oito inteiros e oitocentos e vinte e cinco mil\'e9simos por cento), d e forma que a carga tribut\'e1ria incidente corresponda a um percentual efetivo de 7% (sete po r cento);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub OBS.: Ver Instru\'e7\'e3o Normativa 64/00, de 18/10/00 (DOE de 1 9/10/00), que trata da base de c\'e1lculo para efeito de reten\'e7\'e3o de ICMS na fonte, nas

opera\'e7\'f5es com a\'e7\'facar.\line \line Reda\'e7\'e3o anterior dada ao inci so VIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub do art. 87 pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub 37 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub (Decreto n\'ba 8409, de 26/12/02, DOE de 27/12/02}{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VIII - de 01/01/97 at\'e9 31/12/03, das opera\'e7\'f5es internas com a\'e7\'facar, realizadas por estabel ecimento indus trial situado neste Estado que se dedique \'e0 fabrica\'e7\'e3o, refina\'e7\'e3o e moagem de a\'e7\'facar (c\'f3digo de atividade 1561-0/00), calculando-se a re du\'e7\'e3o em 58,825% (cinq\'fcenta e oito inteiros e oitocentos e vinte e cinc o mil\'e9sinos por cento), de forma que a carga tribut\'e1ria incidente corresponda a um perce ntual efetivo de 7% (sete por cento);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o do inciso VIII do }{ \b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 foi mo dificada }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub pelas Alter a\'e7\'f5es n\'bas 21 e 29 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub Decretos n\'bas 7886/00 e 8087/01}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), respectivamente, }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub para prorroga\'e7\'e3o do pr azo de vig\'eancia do benef\'edcio.\line \line Reda\'e7\'e3o anterior dada ao in ciso VIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub caput }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pelo Dec reto n\'ba 772 8/99, ratificado pela Altera\'e7\'e3o n\'ba 15 (Decreto n\'ba 7729, de 29/12/99 , DOE de 30/12/99):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub "{\*\bkmkstart 87, VIII}{\*\bkmkend 87, VIII}}{\b0\i\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub VIII - de 01/01/97 at\'e9 31/12/00, das opera\'e7\'f5es internas com a\'e7\'facar, realizadas por estabelecimento i ndustrial situado neste Estado que se dedique \'e0 fabrica\'e7\'e3o, refina\'e7\ 'e3o e moagem de a\'e7\'facar (c\'f3digo de atividade 26.50-1), calculando-se a redu\'e7\'e3o em 58,825% (cinq\'fcenta e oito inteiros e oitocentos e vinte e cinco mil\'e9sim os por cento), de forma que a carga tribut\'e1ria incidente corresponda a um per centual efetiv o de 7% (sete por cento);}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub ".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Anteriormente a reda\'e7\'e3o foi modificada:\line } {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub - pelo Decreto n\ 'ba 7628/99, ratificado pela Altera\'e7\'e3o n\'ba 13 }{\b0\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 7691, de 03/11/9 9, DOE de 04/1 1/99), para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio;\line }{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line -} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pelas Altera\'e7

\'f5es n\'bas 7, 10 e 13 (Decretos n\'bas 7365/98, }{\b0\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 7490/98 e }{\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 7691/99)}{\b0\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , respectivamente, para prorroga\'e 7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O inciso VIII foi acrescent ado ao }{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pe la Altera\'e7\'e3o n\'ba 5 (Decreto n\'ba 7244/98), sendo que, inicialmente, o b enef\'edcio er a tratado pelo Decreto n\'ba 6142/96, com vig\'eancia prorrogada pelos Decretos n\'bas 6528/97 e 7206/97. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, IX}{\*\bkmkend 87, IX}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso IX do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 foi revogado pela Altera\'e7\'e3o n\'ba 23 (Decreto n\'ba 7947 de 02/ 05/01, DOE de 03/05/01), efeitos a partir de 01/03/01.\line \line }{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso IX do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub do ar t. 87 p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 87, IX}{\*\bkmkend 87, IX}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub IX - de 01/01/96 at\'e9 que sejam implementadas na legisla\'e7\'e3o do Estado as disposi\'e7\'f5es do Protocolo ICMS 46/00, das opera\'e7\'f5es inte rnas com farinha de trigo, realizadas por estabelecimento industrial situado nes te Estado que se dedique \'e0 moagem de trigo (c\'f3digo de atividade 1552-0/00), calculando-s e a redu\'e7\'e3o em 29,41% (vinte e nove inteiros e quarenta e um cent\'e9simos por cento), de forma que a carga tribut\'e1ria incidente corresponda a um perce ntual efetivo de 12% (doze por cento), sendo que a redu\'e7\'e3o diz respeito tanto ao imposto de responsabilidade direta do industrial como ao imposto a ser por ele retido n a condi\'e7\'e3o de substituto tribut\'e1rio;"\line \line }{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inci so IX}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub capu t }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 p}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub elo Decreto n\'ba 7728/99, DOE de 29/12/99, posteriormente, ratificado pela Altera\'e7\'e3o n\'ba 15 (Dec

reto n\'ba 7729, de 29/12/99, DOE de 30/12/99}{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line "{\*\bkmkstart 87, IX}{\*\bkmkend 87, IX}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b IX - de 01/0 1/96 at\'e9 31/12/00, das opera\'e7\'f5es internas com farinha de trigo, realiza das por estabelecimento industrial situado neste Estado que se dedique \'e0 moag em de trigo (c\'f3digo de atividade 1552-0/00), calculando-se a redu\'e7\'e3o em 29,41% (vinte e nove inteiros e quarenta e um cent\'e9simos por cento), de forma que a carga tribut\'e1ria incidente corresponda a um percentual efetivo de 12% (doze por cen to), sendo que a redu\'e7\'e3o diz respeito tanto ao imposto de responsabilidade direta do ind ustrial como ao imposto a ser por ele retido na condi\'e7\'e3o de substituto tri but\'e1rio;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A reda\'e7\'e3o anterior do inciso IX do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub do art. 87 foi modificada pelo Decreto n\'ba 76 28/99, posteri ormente, ratificado pela Altera\'e7\'e3o n\'ba 13 (Decreto n\'ba 7691, de 03/11/ 99, DOE de 04/11/99), para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'e dcio para at\'e9 31/12/99. \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub Anteriormente a reda\'e7\'e3o do inciso IX do }{\b\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 foi modif icada:\line }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub - pela Altera\'e7\'e3o n\'ba 11 (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b0\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para transfer\'eancia da atribui\'e7\'e3o prevista neste dispositivo, que anteriormente competia ao Diret or do Departamento de Administra\'e7\'e3o Tribut\'e1ria\line \line - pelas Alter a\'e7\'f5es n \'bas 7 e 10 (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decretos n\'bas 7365/98 e }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub 7490/98.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub ), respectivamente, para prorroga\'e7\'e3o de vig\'eancia d o benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub O inciso IX foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub art. 87 pela Altera\'e7\'e3o n\'ba 5 (Decreto n\'ba 7244, de 03/03/9 8, DOE de 04/03/98). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, X}{\*\bkmkend 87, X}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso X do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub

caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 foi revogado pela Altera\'e7\'e3o n\'ba 23 (Decreto n\'ba 7947 de 02/ 05/01, DOE de 03/05/01), efeitos a partir de 01/03/01.\line \line }{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso X do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub do art . 87 p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 87, X}{\*\bkmkend 87, X}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub X - de 01/07/98 at\'e9 que sejam implementadas na legisla\'e7\'e3o d o Estado as disposi\'e7\'f5es do Protocolo ICMS 46/00, das opera\'e7\'f5es de im porta\'e7\'e3o, do exterior, de trigo e farinha de trigo, calculando-se a redu\' e7\'e3o em 29, 41% (vinte e nove inteiros e quarenta e um cent\'e9simos por cento), de forma qu e a carga tribut\'e1ria incidente corresponda a um percentual efetivo de 12% (do ze por cento), estendendo-se a redu\'e7\'e3o ao lan\'e7amento por substitui\'e7\ 'e3o tribut \'e1ria referente \'e0s mesmas mercadorias efetuada pelo importador, sendo que a utiliza\'e7\'e3o do benef\'edcio previsto neste inciso fica condicionada \'e0 c elebra\'e7\'e3o de termo de acordo espec\'edfico, a ser firmado entre o contribu inte interessa do e a Secretaria da Fazenda, atrav\'e9s da Diretoria de Administra\'e7\'e3o Tri but\'e1ria da regi\'e3o do domic\'edlio fiscal do contribuinte, no qual ser\'e3o determinadas as condi\'e7\'f5es e procedimentos aplic\'e1veis;}{\b0\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ".\line \line }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso X do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do ar t. 87 pelo Decreto n\'ba 7728/99, posteriormente, ratificado pela Altera\'e7\'e3 o n\'ba 15 (Decreto n\'ba 7729, de 29/12/99, DOE de 30/12/99):\line }{\b0\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 87, X}{\*\bkm kend 87, X}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub X - de 01/07/98 at\'e9 31/12/00, das opera\'e7\'f5es de importa\'e7\'e3o, d o exterior, de trigo e farinha de trigo, calculando-se a redu\'e7\'e3o em 29,41% (vinte e nove inteiros e quarenta e um cent\'e9simos por cento), de forma que a carga tribut\ 'e1ria incidente corresponda a um percentual efetivo de 12% (doze por cento), es tendendo-se a redu\'e7\'e3o ao lan\'e7amento por substitui\'e7\'e3o tribut\'e1ria referente \' e0s mesmas mercadorias efetuada pelo importador, sendo que a utiliza\'e7\'e3o do benef\'edcio previsto neste inciso fica condicionada \'e0 celebra\'e7\'e3o de t ermo de acordo espec\'edfico, a ser firmado entre o contribuinte interessado e a Secretaria da Fazenda, atrav\'e9s do Diretoria de Administra\'e7\'e3o Tribut\'e1ria da regi\' e3o do domic\'edlio fiscal do contribuinte, no qual ser\'e3o determinadas as con di\'e7\'f5es e procedimentos aplic\'e1veis;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Anteriormente o inciso X do }{\b\i\ul0\strike0\v 0\expnd0

\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 foi modificado:\line }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub - pelo } {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 762 8/99, posteriormente, ratificado pela Altera\'e7\'e3o n\'ba 13 }{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 7691, d e 03/11/99, DO E de 04/11/99), para prorroga\'e7\'e3o do benef\'edcio at\'e9 31/12/99;\line }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera \'e7\'e3o n \'ba 11 (Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99), }{\b0\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub para transfer\'eancia da atribui\'e7\'e3o nele prevista, que anteriormente competia ao Diretor do Departa mento de Admin istra\'e7\'e3o Tribut\'e1ria;\line - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 10 (}{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ); para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio e aperf ei\'e7oamento do texto, colocando-o em conson\'e2ncia com o entendimento previst o nas Instru \'e7\'f5es Normativas n\'bas 84/97 e 40/98:\line \line }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso X do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub caput }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 dada pela Altera\'e7\'e3o n\'ba 7 (Decreto n\'ba 7365, de 01/07/98, DOE de 02 /07/98):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub X - de 0 1/07/98 at\'e9 31/12/98, das opera\'e7\'f5es de importa\'e7\'e3o, do exterior, d e trigo e farinha de trigo, calculando-se a redu\'e7\'e3o em 29,41% (vinte e nov e inteiros e q uarenta e um cent\'e9simos por cento), de forma que a carga tribut\'e1ria incide nte corresponda a um percentual efetivo de 12% (doze por cento), sendo que a uti liza\'e7\'e3o do benef\'edcio previsto neste inciso fica condicionada \'e0 celeb ra\'e7\'e3o de termo de acordo espec\'edfico, a ser firmado entre o contribuinte interessado e a Secretaria da Fazenda, atrav\'e9s do Departamento de Administra\'e7\'e3o Trib ut\'e1ria (DAT), no qual ser\'e3o determinadas as condi\'e7\'f5es e procedimento s aplic\'e1vei s.".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub O inciso X foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub ), sendo anteriormente tratado, pelo }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 5080/95}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XI}{\*\bkmkend 87, XI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub para fins de substitui\'e7 \'e3o tribut\'e1ria nas opera\'e7\'f5es com as mercadorias abaixo especificadas,

realizadas por substituto tribut\'e1rio situado neste Estado inscrito no cadast ro estadual como fabricante de azulejos e pastilhas (c\'f3digo de atividade 2641 -7/02), calcul ando-se a redu\'e7\'e3o em 11,1112% (onze inteiros e um mil cento e doze d\'e9ci mos de mil\'e9simos por cento): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da parte inicial do inciso XI do }{\b\i\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 foi dada pela Altera\'e7 \'e3o n\'ba 47 (Decreto n\'ba 8666 de 29/09/03, DOE de 30/09/03).\line \line Red a\'e7\'e3o ant erior dada a parte inicial do inciso }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub XI}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 37 }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 8409, de 26/12/02, DOE de 27/12/ 02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\l ine }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub "} {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub XI - de 01/08/97 at \'e9 31/12/03, para fins de substitui\'e7\'e3o tribut\'e1ria nas opera\'e7\'f5es com as mercadorias abaixo especificadas, realizadas por substituto tribut\'e1ri o situado neste Estado inscrito no cadastro estadual como fabricante de azulejos e pastilhas ( c\'f3digo de atividade 2641-7/02), calculando-se a redu\'e7\'e3o em 11,1112% (on ze inteiros e um mil cento e doze d\'e9cimos de mil\'e9simos por cento):"\line \ line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub R eda\'e7\'e3o a nterior dada }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub a parte inicial d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub o inciso XI}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub do art. 87 pela Altera\'e7\'e3o n\'ba 29 (}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8087, de 27/12/01, DOE de 28/1 2/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ): \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XI - e 01/08/ 97 at\'e9 31/12/02, para fins de substitui\'e7\'e3o tribut\'e1ria nas opera\'e7\ 'f5es com as mercadorias abaixo especificadas, realizadas por substituto tribut\ 'e1rio situado neste Estado inscrito no cadastro estadual como fabricante de azu lejos e pastil has (c\'f3digo de atividade 2641-7/02), calculando-se a redu\'e7\'e3o em 11,1112 % (onze inteiros e um mil cento e doze d\'e9cimos de mil\'e9simos por cento):"\l ine \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Reda\'e7 \'e3o anterior dada a parte inicial do inciso XI do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 p}{\b\i0\ul0\strike0\v0\

expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 21 (}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\' ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub ), efeitos de 30/12/00 a 27/12/01:\line }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XI - de 01/08/97 at\' e9 31/12/01, para fins de substitui\'e7\'e3o tribut\'e1ria nas opera\'e7\'f5es c om as mercador ias abaixo especificadas (art. 353, II, 15.7), realizadas por substituto tribut\ 'e1rio situado neste Estado inscrito no cadastro estadual como fabricante de azu lejos e pastilhas (c\'f3digo de atividade 2641-7/02), calculando-se a redu\'e7\' e3o em 11,1112 % (onze inteiros e um mil cento e doze d\'e9cimos de mil\'e9simos por cento):"\l ine \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Reda\'e7\'e3o anterior dada a parte inicial do inciso XI do }{\b\i\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pelo Decreto n\'ba 7728/ 99, posteriormente, ratificado pela Altera\'e7\'e3o n\'ba 15 (Decreto n\'ba 7729 , de 29/12/99, DOE de 30/12/99):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub "{\*\bkmkstart 87, XI}{\*\bkmkend 87, XI}}{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub XI - de 01/08/97 at\'e9 31 /12/00, para f ins de substitui\'e7\'e3o tribut\'e1ria (art. 353, II, 15.7), nas opera\'e7\'f5e s com as mercadorias abaixo especificadas, realizadas por substituto tribut\'e1r io situado neste Estado inscrito no cadastro estadual como fabricante de azulejo s e pastilhas (c\'f3digo de atividade 2641-7/02) , calculando-se a redu\'e7\'e3o em 11,1112% ( onze inteiros e um mil cento e doze d\'e9cimos de mil\'e9simos por cento):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Anteriormente a reda\'e7\'e3o do inciso XI do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub do art. 87 foi modificada:\line }{\b0\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub - }{\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pelo }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7628}{\b0\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , posteriormente, ratificado pela A ltera\'e7\'e3o n\'ba 13 }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf5\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub D ecreto n\'ba 7691, de 03/11/99, DOE de 04/11/99}{\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), }{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub para }{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub prorroga\'e7\'e3o do prazo de vig\'eancia do benef \'edcio para at\'e9 31/12/99\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub - pelas Altera\'e7\'f5es n\'bas 7 10 }{\b0\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decretos n\'bas 7365/98 e 7490/98 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), }{ \b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub para prorroga\'e7 \'e3o do prazo de vig\'eancia do benef\'edcio}{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line }{\b\i0\ul0\strike0\v0\expn

d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub O inciso XI foi acrescentado ao }{\b\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Al tera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), sendo anteriormente tratado pelo }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 673 3/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 87, XI, a}{\*\bkmkend 87, XI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub la drilhos, cubos e pastilhas (NBM/SH 6908.10.00); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 87, XI, b}{\*\bkmkend 87, XI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pl acas (lajes) p ara pavimenta\'e7\'e3o ou revestimento, vidradas ou esmaltadas (NBM/SH 6908.90.0 0); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 87, XI, c}{\*\bkmkend 87, XI, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub az ulejos e ladri lhos, decorados ou n\'e3o (NBM/SH 6908.90.00). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XII}{\*\bkmkend 87, XII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII -}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nos recebi mentos pelo im portador, de mercadorias ou bens sob o amparo do Regime Especial Aduaneiro de Ad miss\'e3o Tempor\'e1ria previsto na legisla\'e7\'e3o federal espec\'edfica, send o que (Conv. ICMS 58/99): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XII do }{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 foi dada pela Altera\'e7\'e3o n\'ba 105 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 09/08/08.\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3 o anterior dada ao inciso XII tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 14 (De creto n\'ba 7725 de 28/12/99, DOE de 29/12/99)}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub , efeitos de 17/11/99 a }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 08/08/08}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XII - }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub nos recebimentos pelo importador,

de mercadorias ou bens sob o amparo do Regime Especial Aduaneiro de Admiss\'e3o Tempor\'e1ria previsto na legisla\'e7\'e3o federal espec\'edfica, desde que (Conv. ICMS 58/99) :\line a) haja cobran\'e7a proporcional pela Uni\'e3o dos impostos federais, de tal forma que o percentual de carga tribut\'e1ria seja equivalente ao referente \'e0quela cobr an\'e7a proporcional;\line b) sejam observadas as condi\'e7\'f5es previstas na l egisla\'e7\'e3o federal relativas ao regime de admiss\'e3o tempor\'e1ria." \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o desembara\'e7o aduaneiro dever\'e1 ocorrer com a cobran\'e7a proporcional pela Uni\'e3o dos impostos federais, de tal forma que o percentual de carga tribut\'e1ria seja equivalente ao referente \'e0quela cobran\'e7a prop orcional; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub dever\'e3o ser observadas as condi\'e7\'f5es pre vistas na legi sla\'e7\'e3o federal relativas ao regime de admiss\'e3o tempor\'e1ria; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o disposto neste inciso n\'e3o se aplica \'e0s o pera\'e7\'f5es com mercadorias abrangidas pelo Regime Aduaneiro Especial de Exporta\'e7\'e3o e de Importa\'e7\'e3o de Bens Destinados \'e0s Atividades de Pesquisa e de Lavra das Jazidas de Petr\'f3leo e de G\'e1s (REPETRO), disciplinado no Cap\'edtulo XI do Decreto fe deral n\'ba 4.543, de 26 de dezembro de 2002. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XIII}{\*\bkmkend 87, XIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIII -}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas ope ra\'e7\'f5es i nterestaduais com os produtos abaixo relacionados, destinados a contribuintes si tuados em outras unidades da federa\'e7\'e3o, a base de c\'e1lculo do ICMS ser\' e1 deduzida do valor das contribui\'e7\'f5es para o PIS/PASEP e a COFINS referen te \'e0s opera \'e7\'f5es subseq\'fcentes cobradas, englobadamente na respectiva opera\'e7\'e3o (Conv. ICMS 34/06): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XIII do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 foi dada pela Altera\'e7\'e3o n\'ba 80 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 10072}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub , de 15/08/06, DOE de 16/08/06), efeitos a partir de 16/08/06.\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub inciso XIII, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub do art. 87}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 25 (}{\b\i0\ul0\strike0\v0\expn

d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7983 de 26/06/01, D OE de 27/06/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub ), efe itos de 01/05/01 a 15/08/06:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "XIII - nas opera\'e7\'f5es interestaduais com os pr odutos abaixo relacionados, destinados a contribuintes situados em outras unidad es da federa \'e7\'e3o, a base de c\'e1lculo do ICMS}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf6\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub ser\'e1 deduzida do valor das contribui\'e7\'f5es pa ra o PIS/PASEP e a COFINS referente \'e0s opera\'e7\'f5es subseq\'fcentes cobradas, englobadam ente na respectiva opera\'e7\'e3o (Conv. ICMS 24/01):\line 1 - medicamentos - NC M 3003 e 3004;\line 2 - perfumes e \'e1guas-de-col\'f4nia - NCM 3303;\line 3 - p rodutos de bel eza ou de maquilagem preparados e prepara\'e7\'f5es para conserva\'e7\'e3o ou cu idados da pele (exceto medicamentos), inclu\'eddas as prepara\'e7\'f5es anti-sol ares e os bronzeadores; prepara\'e7\'f5es para manicuros e pedicuros \'96 NCM 33 04;\line 4 - p repara\'e7\'f5es capilares \'96 NCM 3305;\line 5 - prepara\'e7\'f5es para higien e bucal ou dent\'e1ria, inclu\'eddos os p\'f3s e cremes para facilitar a ader\'e ancia das dentaduras; fios utilizados para limpar os espa\'e7os interdentais (fi o dental), aco ndicionados para venda a particulares \'96 NCM 3306;\line 6 - prepara\'e7\'f5es para barbear - NCM 3307;\line 7 - produtos e prepara\'e7\'f5es de toucador - NCM 3401.11.90 e 3401.20.10;\line 8 - escovas de dentes - NCM 9603.21.00." \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub medicamentos -}{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub 30.01, 30.03, exceto no c\'f3digo 3003.90.56, 30.04, e xceto no c\'f3digo 3004.90.46, nos itens 3002.10.1, 3002.10.2, 3002.10.3, 3002.2 0.1, 3002.20.2 , 3006.30.1 e 3006.30.2 e nos c\'f3digos 3002.90.20, 3002.90.92, 3002.90.99, 300 5.10.10, 3006.60.00; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub de toucador ou de higiene pessoal, classificados nas posi\'e7 \'f5es 33.03 a 33.07 e nos c\'f3digos 3401.11.90, 3401.20.10 e 96.03.21.00; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XIV}{\*\bkmkend 87, XIV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIV - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das opera\ 'e7\'f5es inte rnas com caf\'e9 torrado ou mo\'eddo, realizadas por estabelecimento industrial situado neste Estado, desde que por ele produzido, calculando-se a redu\'e7\'e3o em 58,825% (cinq\'fcenta e oito inteiros e oitocentos e vinte e cinco mil\'e9si mos por cento) , de forma que a carga tribut\'e1ria incidente corresponda a um percentual efeti vo de 7% (sete por cento). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XIV foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1

\fs20\cf0\nosupersub art. 87 pela Altera\'e7\'e3o n\'ba 30 (}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8088, de 27/ 12/01, DOE de 28/12/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b ), efeitos a partir de 01/01/02. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XV}{\*\bkmkend 87, XV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XV -}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em 5,19% (cin co inteiros e dezenove cent\'e9simos por cento), nas sa\'eddas interestaduais realizadas at\'e 9 31/07/09, ou at\'e9 a vig\'eancia da Lei Federal n\'ba 10.485/02, caso esta se ja revogada antes daquele prazo, com os produtos classificados nas posi\'e7\'f5e s 40.11 \'96 p neum\'e1ticos novos de borracha e 40.13 \'96 c\'e2maras-de-ar de borracha, da NB M/SH, promovidas por estabelecimentos fabricantes e importadores, para efeitos d e dedu\'e7\'e3o do valor das contribui\'e7\'f5es para o PIS/PASEP e a COFINS ref erente \'e0s o pera\'e7\'f5es subseq\'fcentes, cobradas englobadamente na respectiva opera\'e7\ 'e3o, observado o disposto nos \'a7\'a7 5\'ba, 6\'ba e 9\'ba (Conv. ICMS 10/03); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XV do }{\b\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 foi dada pela Altera\'e7\'e3o n\'ba 112 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 11.396, de 30/12/08, DOE de 31/12/08).\line \line }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inci so XV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b do art. 87 p ela Altera\'e7\'e3o n\'ba 105 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08) .\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XV - em 5,19 % (cinco inteiros e dezenove cent\'e9simos por cento), nas sa\'eddas interestadu ais realizadas de 28/04/03 at\'e9 31/12/08, ou at\'e9 a vig\'eancia da Lei Feder al n\'ba 10.485/02, caso esta seja revogada antes daquele prazo, com os produtos classificados nas posi\'e7\'f5es 40.11 \'96 pneum\'e1ticos novos de borracha e 40.13 \'96 c\' e2maras-de-ar de borracha, da NBM/SH, promovidas por estabelecimentos fabricante s e importadores, para efeitos de dedu\'e7\'e3o do valor das contribui\'e7\'f5es para o PIS/PA SEP e a COFINS referente \'e0s opera\'e7\'f5es subseq\'fcentes, cobradas engloba damente na respectiva opera\'e7\'e3o, observado o disposto nos \'a7\'a7 5\'ba, 6 \'ba e 9\'ba (Conv. ICMS 10/03);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o do inciso XV do }{\b\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 foi modificada pelas Altera \'e7\'f5es n\'bas 92, 93, 94, 96, 99 e 102 (Decretos n\'bas 10414/07, 10459/07, 10543/07, 10654/07, 10840/08 e 11089/08), respectivamente, para prorroga\'e7\'e3 o do prazo de vig\'eancia do benef\'edcio.\line \line Reda\'e7\'e3o anterior dad a ao inciso XV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub cap

ut}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 89 (Decreto n\'ba 10346, de 21/05/07, DOE de 22/05/07): \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XV - em 5,19% (cinco inteiros e dezenove cent\'e9simos por cento), nas sa\'edda s interestaduais realizadas de 28/04/03 at\'e9 31/07/07, ou at\'e9 a vig\'eancia da Lei Federa l n\'ba 10.485/02, caso esta seja revogada antes daquele prazo, com os produtos classificados nas posi\'e7\'f5es 40.11 \'96 pneum\'e1ticos novos de borracha e 4 0.13 \'96 c\'e2maras-de-ar de borracha, da NBM/SH, promovidas por estabeleciment os fabricantes e importadores, para efeitos de dedu\'e7\'e3o do valor das contribui\'e7\'f5es para o PIS/PASEP e a COFINS referente \'e0s opera\'e7\'f5es subseq\'fcentes, cob radas englobadamente na respectiva opera\'e7\'e3o, observado o disposto nos \'a7 \'a7 5\'ba, 6 \'ba e 9\'ba (Conv. ICMS 10/03);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso XV do}{\b \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela }{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 56 (}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9092, de 04/05/04. DOE de 05/05/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub "XV - m 5,19% (cinco inteiros e dezenove cent\'e9simos po r cento), nas sa\'eddas interestaduais realizadas de 28/04/03 at\'e9 30/04/07, o u at\'e9 a vig \'eancia da Lei Federal n\'ba 10.485/02, caso esta seja revogada antes daquele p razo, com os produtos classificados nas posi\'e7\'f5es 40.11 \'96 pneum\'e1ticos novos de borracha e 40.13 \'96 c\'e2maras-de-ar de borracha, da NBM/SH, promovi das por estabe lecimentos fabricantes e importadores, para efeitos de dedu\'e7\'e3o do valor da s contribui\'e7\'f5es para o PIS/PASEP e a COFINS referente \'e0s opera\'e7\'f5e s subseq\'fcentes, cobradas englobadamente na respectiva opera\'e7\'e3o, observa do o disposto nos \'a7\'a7 5\'ba, 6\'ba e 9\'ba}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Conv. ICMS}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub 10/03);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso XV do }{\b\i\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\' e3o n\'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03):\line }{\b0\i\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XV - }{\b0\i\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub em 5,19% (cinco inteiros e d ezenove cent\'e9simos por cento), nas sa\'eddas interestaduais realizadas de 28/ 04/03 at\'e9 3 0/04/04, ou at\'e9 a vig\'eancia da Lei Federal n\'ba 10.485/02, caso esta seja revogada antes daquele prazo, com os produtos classificados nas posi\'e7\'f5es 4 0.11 \'96 pneum\'e1ticos novos de borracha e 40.13 \'96 c\'e2maras-de-ar de borr acha, da NBM/S H, promovidas por estabelecimentos fabricantes e importadores, para efeitos de d

edu\'e7\'e3o do valor das contribui\'e7\'f5es para o PIS/PASEP e a COFINS refere nte \'e0s opera\'e7\'f5es subseq\'fcentes, cobradas englobadamente na respectiva opera\'e7\'e3 o, observado o disposto nos \'a7\'a7 5\'ba, 6\'ba e 9\'ba (}{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Conv. ICMS}{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 10/03);}{\b0\i\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XV, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 87, }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DO E de 23 e 24/11/02)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "XV - em 5,19% (cinco inteiros e dezenove cent\'e9simos por cento), nas sa\'edda s interestaduais realizadas durante a vig\'eancia da Lei Federal n\'ba 10.485/02 com os produtos classificados nas posi\'e7\'f5es 40.11 \'96 pneum\'e1ticos novo s de borracha e 40.13 \'96 c\'e2maras-de-ar de borracha, da NBM/SH, promovidas por estabelecim entos fabricantes e importadores, para efeitos de dedu\'e7\'e3o do valor das con tribui\'e7\'f5es para o PIS/PASEP e a COFINS referente \'e0s opera\'e7\'f5es sub seq\'fcentes, cobradas englobadamente na respectiva opera\'e7\'e3o, observado o disposto no \' a7 5\'ba (Conv. ICMS 127/02);" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XVI}{\*\bkmkend 87, XVI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVI -}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em 5,4653% (cinco inteir os e quatro mil, seiscentos e cinq\'fcenta e tr\'eas d\'e9cimos de mil\'e9simos por cento), nas opera\'e7\'f5es interestaduais realizadas at\'e9 31/12/12, ou at \'e9 a vig\'eancia da Lei Federal n\'ba 10.485/02, caso esta seja revogada antes daquele prazo , com os produtos a seguir relacionados, efetuadas por estabelecimento fabricant e ou importador, relativa a opera\'e7\'e3o pr\'f3pria, em que a receita bruta de corrente da venda dessas mercadorias esteja sujeita ao pagamento das contribui\' e7\'f5es para os Programas de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\'fablico (PIS/PASEP) e da Contribui\'e7\'e3o para o Financiamento da Seguridade Social (COFINS), pelo regime de cobran\'e7a monof\'e1sica, consideran do as al\'edqu otas de 1,47% (um inteiro e quarenta e sete cent\'e9simos por cento) e 6,79% (se is inteiros e setenta e nove cent\'e9simos por cento), respectivamente, nos term os da Lei acima citada, observado o disposto nos \'a7\'a7 5\'ba e 6\'ba (Conv. I CMS 133/02): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do inciso XVI do }{\b\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 foi dada }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e 7\'e3o n\'ba 145 (Decreto n\'ba 12831/11), de 09/05/11, DOE de 10/05/11, efeitos

a partir de 1 0/05/11.\line \line Reda\'e7\'e3o anterior dada ao inciso XVI do }{\b\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 87}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 113 (D ecreto n\'ba 11.411, de 20/01/09, DOE de 21/01/09), efeitos de 21/01/09 a 09/05/ 11:\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVI - em 5 ,4653% (cinco inteiros e quatro mil, seiscentos e cinq\'fcenta e tr\'eas d\'e9ci mos de mil\'e9simos por cento), nas opera\'e7\'f5es interestaduais realizadas at \'e9 30/04/11, ou at\'e9 a vig\'eancia da Lei Federal n\'ba 10.485/02, caso esta seja revogada antes daquele prazo, com os produtos a seguir relacionados, efetuadas por estab elecimento fabricante ou importador, relativa a opera\'e7\'e3o pr\'f3pria, em qu e a receita br uta decorrente da venda dessas mercadorias esteja sujeita ao pagamento das contr ibui\'e7\'f5es para os Programas de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\'fablico (PIS/PASEP) e da Contribui\'e7\'e3o para o Financiamen to da Seguridade Social (COFINS), pelo regime de cobran\'e7a monof\'e1sica, cons iderando as al\'edquotas de 1,47% (um inteiro e quarenta e sete cent\'e9simos po r cento) e 6,79% (seis inteiros e setenta e nove cent\'e9simos por cento), respe ctivamente, no s termos da Lei acima citada, observado o disposto nos \'a7\'a7 5\'ba e 6\'ba (C onv. ICMS 133/02):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub A r}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub eda\'e7\'e3o da parte inicial do inciso XVI do }{\b\i\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 foi modificada pe las Altera\'e7 \'f5es n\'bas 92, 93, 94, 96, 99 e 102 (Decretos n\'bas 10414/07, 10459/07, 1054 3/07, 10654/07, 10840/08 e 11089/08), respectivamente, para prorroga\'e7\'e3o d o prazo de vig\'eancia do benef\'edcio.\line \line Reda\'e7\'e3o anterior dada \ 'e0 parte inic ial do inciso XVI do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 105 (Decreto n\'ba 11167/08) :\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVI - em 5,4 653% (cinco inteiros e quatro mil, seiscentos e cinq\'fcenta e tr\'eas d\'e9cimo s de mil\'e9simos por cento), nas opera\'e7\'f5es interestaduais realizadas de 0 1/11/02 a 31/1 2/08, ou at\'e9 a vig\'eancia da Lei Federal n\'ba 10.485/02, caso esta seja rev ogada antes daquele prazo, com os produtos a seguir relacionados, efetuadas por estabelecimento fabricante ou importador, relativa a opera\'e7\'e3o pr\'f3pria, em que a recei ta bruta decorrente da venda dessas mercadorias esteja sujeita ao pagamento das contribui\'e7\'f5es para os Programas de Integra\'e7\'e3o Social e de Forma\'e7\ 'e3o do Patrim\'f4nio do Servidor P\'fablico (PIS/PASEP) e da Contribui\'e7\'e3o para o Financ iamento da Seguridade Social (COFINS), pelo regime de cobran\'e7a monof\'e1sica, considerando as al\'edquotas de 1,47% (um inteiro e quarenta e sete cent\'e9sim os por cento) e 6,79% (seis inteiros e setenta e nove cent\'e9simos por cento), respectivament e, nos termos da Lei acima citada, observado o disposto nos \'a7\'a7 5\'ba e 6\' ba (Conv. ICMS 133/02):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do

inciso XVI do} {\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 89 (Decreto n\'ba 10346, de 21/05/07, DOE de 22/0 5/07):\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVI - e m 5,4653% (cinco inteiros e quatro mil, seiscentos e cinq\'fcenta e tr\'eas d\'e 9cimos de mil\'e9simos por cento), nas opera\'e7\'f5es interestaduais realizadas de 01/11/02 a 31/07/07, ou at\'e9 a vig\'eancia da Lei Federal n\'ba 10.485/02, caso esta sej a revogada antes daquele prazo, com os produtos a seguir relacionados, efetuadas por estabelecimento fabricante ou importador, relativa a opera\'e7\'e3o pr\'f3p ria, em que a receita bruta decorrente da venda dessas mercadorias esteja sujeita ao pagamento das contribui\'e7\'f5es para os Programas de Integra\'e7\'e3o Social e de Forma \'e7\'e3o do Patrim\'f4nio do Servidor P\'fablico (PIS/PASEP) e da Contribui\'e7 \'e3o para o F inanciamento da Seguridade Social (COFINS), pelo regime de cobran\'e7a monof\'e1 sica, considerando as al\'edquotas de 1,47% (um inteiro e quarenta e sete cent\' e9simos por cento) e 6,79% (seis inteiros e setenta e nove cent\'e9simos por cen to), respectiv amente, nos termos da Lei acima citada, observado o disposto nos \'a7\'a7 5\'ba e 6\'ba (Conv. ICMS 133/02):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicia l do inciso }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub XVI do}{ \b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\ 'ba 56 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n \'ba 9092, de 04/05/04. DOE de 05/05/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub "XVI - em 5,4653% (cinco inteiros e quatro mi l, seiscentos e cinq\'fcenta e tr\'eas d\'e9cimos de mil\'e9simos por cento), nas opera\'e7\'f 5es interestaduais realizadas de 01/11/02 a 30/04/07, ou at\'e9 a vig\'eancia da Lei Federal n\'ba 10.485/02, caso esta seja revogada antes daquele prazo, com o s produtos a s eguir relacionados, efetuadas por estabelecimento fabricante ou importador, rela tiva a opera\'e7\'e3o pr\'f3pria, em que a receita bruta decorrente da venda des sas mercadorias esteja sujeita ao pagamento das contribui\'e7\'f5es para os Prog ramas de Integ ra\'e7\'e3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\'fablico ( PIS/PASEP) e da Contribui\'e7\'e3o para o Financiamento da Seguridade Social (CO FINS), pelo regime de cobran\'e7a monof\'e1sica, considerando as al\'edquotas de 1,47% (um int eiro e quarenta e sete cent\'e9simos por cento) e 6,79% (seis inteiros e setenta e nove cent\'e9simos por cento), respectivamente, nos termos da Lei acima citad a, observado o disposto nos \'a7\'a7 5\'ba e 6\'ba (Conv. ICMS 133/02):"\line \l ine }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub parte inicial do inciso XVI do }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\

outl0\shad0\f1 \fs20\cf0\nosupersub "XVI - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub em 5,4653% (cinco inteiros e quatro mil, seiscentos e cinq u\'ebnta e tr\'eas d\'e9cimos de mil\'e9simos por cento), nas opera\'e7\'f5es in terestaduais r ealizadas de 01/11/02 a 30/04/04, ou at\'e9 a vig\'eancia da Lei Federal n\'ba 1 0.485/02, caso esta seja revogada antes daquele prazo, com os produtos a seguir relacionados, efetuadas por estabelecimento fabricante ou importador, relativa a opera\'e7\'e3 o pr\'f3pria, em que a receita bruta decorrente da venda dessas mercadorias este ja sujeita ao pagamento das contribui\'e7\'f5es para os Programas de Integra\'e7 \'e3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\'fablico (PIS/PA SEP) e da Cont ribui\'e7\'e3o para o Financiamento da Seguridade Social (COFINS), pelo regime d e cobran\'e7a monof\'e1sica, considerando as al\'edquotas de 1,47% (um inteiro e quarenta e sete cent\'e9simos por cento) e 6,79% (seis inteiros e setenta e nov e cent\'e9simo s por cento), respectivamente, nos termos da Lei acima citada, observado o dispo sto nos \'a7\'a7 5\'ba e 6\'ba (Conv. 133/02):}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a parte inicial do inciso XVI, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub do art. 87, }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11 /02, DOE de 23 e 24/11/02)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub "XVI - em 5,4653% (cinco inteiros e quatro mil, seiscentos e cinqu\'ebnta e tr\'eas d \'e9cimos de mil\'e9simos por cento), nas opera\'e7\'f5es interestaduais realiza das de 01/11/02 a 30/04/03, ou at\'e9 a vig\'eancia da Lei Federal n\'ba 10.485/ 02, caso esta seja revogada antes daquela data, com os produtos a seguir relacio nados, efetuad as por estabelecimento fabricante ou importador, relativa a opera\'e7\'e3o pr\'f 3pria, em que a receita bruta decorrente da venda dessas mercadorias esteja suje ita ao pagamento das contribui\'e7\'f5es para os Programas de Integra\'e7\'e3o S ocial e de For ma\'e7\'e3o do Patrim\'f4nio do Servidor P\'fablico (PIS/PASEB) e da Contribui\' e7\'e3o para o Financiamento da Seguridade Social (COFINS), pelo regime de cobra n\'e7a monof\'e1sica, considerando as al\'edquotas de 1,47% (um inteiro e quaren ta e sete cent \'e9simos por cento) e 6,79% (seis inteiros e setenta e nove cent\'e9simos por c ento), respectivamente, nos termos da lei acima citada, observado o disposto nos \'a7\'a7 5\'ba e 6\'ba (Conv. 133/02):" \par }\pard \trowd\trgaph30\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\br drw10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\br sp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trhdr \clbrdrl\brdrs\brdrw10\brs p0\brdrcf0 \clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb \brdrs\brdrw10\brsp0\brdrcf0\cellx2127\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrd rr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs \brdrw10\brsp0 \brdrcf0\cellx10206\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557

6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f0\fs20\cf0\nosupersub C\'d3DIGO NBM\cell \qc\sl0\slmult1\sb 0\sa0\li567\ri0\fi-567\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx 6372\tx7080 \tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1 4868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx2 1948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 DES CRI\'c7\'c3O}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell } \row \trowd\trgaph30\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trhdr \clbrdrl\brdrs\brdrw10\brsp0\brdr cf0\clbrdrr \brdrs\brdrw10\brsp0\brdrcf0\cellx2127\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrd rr\brdrs\brdrw10\brsp0\brdrcf0\cellx10206\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupers ub 8702\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824 \tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904 \tx27612 Ve\'edculos autom\'f3veis para transporte de 10 pessoas ou mais, inclui ndo o motorista, exceto os ve\'edculos classificados pelos c\'f3digos 8702.10.00 e 8702.90.90 constantes no inciso XVIII;\cell } \row \trowd\trgaph30\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trhdr \clbrdrl\brdrs\brdrw10\brsp0\brdr cf0\clbrdrr \brdrs\brdrw10\brsp0\brdrcf0\cellx2127\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrd rr\brdrs\brdrw10\brsp0\brdrcf0\cellx10206\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs20\cf0\nosupersub 8703\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 \tx0\tx708 \tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx 9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16 284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23 364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 Autom\'f3veis de passageiros e outros v e\'edculos autom\'f3veis principalmente concebidos para transporte de pessoas (e xceto os da posi\'e7\'e3o 8702), inclu\'eddos os ve\'edculos de uso misto ("stat ion wagons") e os autom\'f3veis de corrida;\cell } \row \trowd\trgaph30\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trhdr \clbrdrl\brdrs\brdrw10\brsp0\brdr cf0\clbrdrr \brdrs\brdrw10\brsp0\brdrcf0\cellx2127\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrd

rr\brdrs\brdrw10\brsp0\brdrcf0\cellx10206\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs20\cf0\nosupersub 8704\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 \tx0\tx708 \tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx 9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16 284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23 364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 Ve\'edculos autom\'f3veis para transpor te de mercadorias, exceto os ve\'edculos classificados pelos c\'f3digos 8704.10. 00 constantes do inciso XVIII e caminh\'e3o chassi com carga \'fatil igual ou su perior a 1.800 kg e caminh\'e3o monobloco com carga \'fatil igual ou superior a 1.500 kg, cons tantes do inciso XVII;\cell } \row \trowd\trgaph30\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0\trhdr \clbrdrl\brdrs\brdrw10\brsp0\brdr cf0\clbrdrr \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx2127\clbrd rl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs \brdrw10\brsp0\brdrcf0\cellx10206\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620 \tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs20 \cf0\nosupersub 8706\cell \ql\sl0\slmult1\sb0\sa0\li57\ri0\fi-57\tx708\tx1416\tx 2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx991 2\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx1699 2\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320 Chassis com motor para os ve\'edculos a utom\'f3veis das posi\'e7\'f5es 8701 a 8705, exceto os chasis com motor classifi cados no c\'f3 digo 8706.00.10 constante do inciso XVIII.}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub \cell } \row \pard \s14 \qj\sa180\li57\fi-57\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664 \tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx134 52\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx205 32\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 \par \pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XVII}{\*\bkmkend 87, XVII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVII -}{\ b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em 2,5080% (dois inteiros e cinco mil e oitenta d\'e9cimos de mil\'e9simo por cento), nas opera\ 'e7\'f5es interestaduais realizadas de at\'e9 31/12/12, ou at\'e9 a vig\'eancia da Lei Federal n\'ba 10.485/02, caso esta seja revogada antes daquela data, com caminh\'e3o-ch assi com carga \'fatil igual ou superior a 1.800kg e caminh\'e3o monobloco com c arga \'fatil igual ou superior a 1.500kg, classificados no c\'f3digo 87.04 da NB M/SH, efetuada s por estabelecimentos fabricantes ou importadores, relativa a opera\'e7\'e3o pr

\'f3pria, em que a receita bruta decorrente da venda dessas mercadorias esteja s ujeita ao pagamento das contribui\'e7\'f5es para os Programas de Integra\'e7\'e3 o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\'fablico (PIS/PASEP) e da Contribu i\'e7\'e3o para o Financiamento da Seguridade Social (COFINS), pelo regime de co bran\'e7a monof\'e1sica, considerando as al\'edquotas de 1,47% (um inteiro e qua renta e sete c ent\'e9simos por cento) e 6,79% (seis inteiros e setenta e nove cent\'e9simos po r cento), respectivamente, nos termos da Lei acima citada, observada a redu\'e7\ 'e3o de 30,2% (trinta inteiros e dois d\'e9cimos por cento) na base de c\'e1lcul o destas contr ibui\'e7\'f5es e o disposto nos \'a7\'a7 5\'ba e 6\'ba (Conv\'eanio ICMS 133/02) ; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso XVII do }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 foi dada pela Altera\'e7\'e3o n\'ba 145 (Decreto n\'ba 12831/11), de 09/05/11, DOE de 10/05/11, efeitos a partir de 10/ 05/11.\line \line Reda\'e7\'e3o anterior dada ao inciso XVII do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 }{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 113 (Decreto n \'ba 11.411, de 20/01/09, DOE de 21/01/09), efeitos de 21/01/09 a 09/05/11:\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVII - em 2,5080 % (dois inteiros e cinco mil e oitenta d\'e9cimos de mil\'e9simo por cento), nas opera\'e7\'f5es interestaduais realizadas de at\'e9 30/04/11, ou at\'e9 a vig\' eancia da Lei Federal n\'ba 10.485/02, caso esta seja revogada antes daquela data, com caminh\ 'e3o-chassi com carga \'fatil igual ou superior a 1.800 kg e caminh\'e3o monoblo co com carga \'fatil igual ou superior a 1.500 kg, classificados no c\'f3digo 87 .04 da NBM/SH, efetuadas por estabelecimentos fabricantes ou importadores, relativa a opera\'e 7\'e3o pr\'f3pria, em que a receita bruta decorrente da venda dessas mercadorias esteja sujeita ao pagamento das contribui\'e7\'f5es para os Programas de Integr a\'e7\'e3o Soc ial e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\'fablico (PIS/PASEP) e da Contribui\'e7\'e3o para o Financiamento da Seguridade Social (COFINS), pelo reg ime de cobran\'e7a monof\'e1sica, considerando as al\'edquotas de 1,47% (um inte iro e quarenta e sete cent\'e9simos por cento) e 6,79% (seis inteiros e setenta e nove cent\'e 9simos por cento), respectivamente, nos termos da Lei acima citada, observada a redu\'e7\'e3o de 30,2% (trinta inteiros e dois d\'e9cimos por cento) na base de c\'e1lculo des tas contribui\'e7\'f5es e o disposto nos \'a7\'a7 5\'ba e 6\'ba (Conv\'eanio ICM S. 133/02);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub A r}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub eda\'e7\'e3o do inciso XVII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub do art. 87 foi modificada pelas Altera\'e7\'f5es n\'bas

92, 93, 94, 96 , 99 e 102 (Decretos n\'bas 10414/07, 10459/07, 10543/07, 10654/07, 10840/08 e 1 1089/08), respectivamente, para prorroga\'e7\'e3o do prazo de vig\'eancia do ben ef\'edcio.\line \line Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso X VII do}{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 p ela Altera\'e7\'e3o n\'ba 105 (Decreto n\'ba 11167/08):\line }{\b0\i\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVII - em 2,5080% (dois inteiros e cinco mil e oitenta d\'e9cimos de mil\'e9simo por cento), nas opera\'e7\'f5es i nterestaduais realizadas de 01/11/02 a 31/12/08, ou at\'e9 a vig\'eancia da Lei Federal n\'ba 10.485/02, caso esta seja revogada antes daquela data, com caminh\'e3o-chassi co m carga \'fatil igual ou superior a 1.800 kg e caminh\'e3o monobloco com carga \ 'fatil igual ou superior a 1.500 kg, classificados no c\'f3digo 87.04 da NBM/SH, efetuadas por estabelecimentos fabricantes ou importadores, relativa a opera\'e7\'e3o pr\'f3p ria, em que a receita bruta decorrente da venda dessas mercadorias esteja sujeit a ao pagamento das contribui\'e7\'f5es para os Programas de Integra\'e7\'e3o Soc ial e de Forma \'e7\'e3o do Patrim\'f4nio do Servidor P\'fablico (PIS/PASEP) e da Contribui\'e7 \'e3o para o Financiamento da Seguridade Social (COFINS), pelo regime de cobran\ 'e7a monof\'e1sica, considerando as al\'edquotas de 1,47% (um inteiro e quarenta e sete cent \'e9simos por cento) e 6,79% (seis inteiros e setenta e nove cent\'e9simos por c ento), respectivamente, nos termos da Lei acima citada, observada a redu\'e7\'e3 o de 30,2% (trinta inteiros e dois d\'e9cimos por cento) na base de c\'e1lculo d estas contribu i\'e7\'f5es e o disposto nos \'a7\'a7 5\'ba e 6\'ba (Conv\'eanio ICMS. 133/02);" \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada ao inciso XVII do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 56 (}{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9092, de 04/05 /04. DOE de 05/05/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub "XVII - m 2,5080% (dois inteiros e cinco mil e oitenta d\'e9cimos de mil\'e9simo por cento), nas opera\'e7\'f5es interestaduais realizadas de 01/11/ 02 a 30/04/07, ou at\'e9 a vig\'eancia da Lei Federal n\'ba 10.485/02, caso esta seja revogada antes daquela data, com caminh\'e3o-chassi com carga \'fatil igual ou superior a 1.800 kg e caminh\'e3o monobloco com carga \'fatil igual ou superior a 1.500 k g, classificados no c\'f3digo 87.04 da NBM/SH, efetuadas por estabelecimentos fa bricantes ou i mportadores, relativa a opera\'e7\'e3o pr\'f3pria, em que a receita bruta decorr ente da venda dessas mercadorias esteja sujeita ao pagamento das contribui\'e7\' f5es para os Programas de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do Patrim\ 'f4nio do Serv idor P\'fablico (PIS/PASEP) e da Contribui\'e7\'e3o para o Financiamento da Segu ridade Social (COFINS), pelo regime de cobran\'e7a monof\'e1sica, considerando a s al\'edquotas de 1,47% (um inteiro e quarenta e sete cent\'e9simos por cento) e 6,79% (seis i nteiros e setenta e nove cent\'e9simos por cento), respectivamente, nos termos d a Lei acima citada, observada a redu\'e7\'e3o de 30,2% (trinta inteiros e dois d \'e9cimos por cento) na base de c\'e1lculo destas contribui\'e7\'f5es e o dispos

to nos \'a7 \'a7 5\'ba e 6\'ba (Conv\'eanio ICMS. 133/02);\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o inc iso XVII do}{ \b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/0 3):\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVII - }{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub em 2,5080 % (dois inteiros e cinco mil e oitenta d\'e9cimos de mil\'e9simo por cento), nas opera\'e7\'f5 es interestaduais realizadas de 01/11/02 a 30/04/04, ou at\'e9 a vig\'eancia da Lei Federal n\'ba 10.485/02, caso esta seja revogada antes daquela data, com cam inh\'e3o-chassi com carga \'fatil igual ou superior a 1.800 kg e caminh\'e3o mon obloco com car ga \'fatil igual ou superior a 1.500 kg, classificados no c\'f3digo 87.04 da NBM /SH, efetuadas por estabelecimentos fabricantes ou importadores, relativa a oper a\'e7\'e3o pr\'f3pria, em que a receita bruta decorrente da venda dessas mercado rias esteja su jeita ao pagamento das contribui\'e7\'f5es para os Programas de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\'fablico (PIS/PASEP) e da Contribui\'e7\'e3o para o Financiamento da Seguridade Social (COFINS), pelo regime de cob ran\'e7a monof\'e1sica, considerando as al\'edquotas de 1,47% (um inteiro e quar enta e sete cent\'e9simos por cento) e 6,79% (seis inteiros e setenta e nove cen t\'e9simos por cento), respectivamente, nos termos da Lei acima citada, observad a a redu\'e7 \'e3o de 30,2% (trinta inteiros e dois d\'e9cimos por cento) na base de c\'e1lcu lo destas contribui\'e7\'f5es e o disposto nos \'a7\'a7 5\'ba e 6\'ba (Conv. 13 3/02);}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e 7\'e3o anterior dada ao inciso XVII, tendo sido acrescentado ao }{\b\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87, }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 8375 , de 22/11/02, DOE de 23 e 24/11/02)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub "XVII - em 2,5080% (dois inteiros e cinco mil e o itenta d\'e9ci mos de mil\'e9simo por cento), nas opera\'e7\'f5es interestaduais realizadas de 01/11/02 a 30/04/03, ou at\'e9 a vig\'eancia da Lei Federal n\'ba 10.485/02, cas o esta seja revogada antes daquela data, com caminh\'e3o-chassi com carga \'fati l igual ou sup erior a 1.800 kg e caminh\'e3o monobloco com carga \'fatil igual ou superior a 1 .500 kg, classificados no c\'f3digo 87.04 da NBM/SH, efetuadas por estabelecimen tos fabricantes ou importadores, relativa a opera\'e7\'e3o pr\'f3pria, em que a receita bruta decorrente da venda dessas mercadorias esteja sujeita ao pagamento das contribui \'e7\'f5es para os Programas de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do P atrim\'f4nio do Servidor P\'fablico (PIS/PASEB) e da Contribui\'e7\'e3o para o F inanciamento d a Seguridade Social (COFINS), pelo regime de cobran\'e7a monof\'e1sica, consider ando as al\'edquotas de 1,47% (um inteiro e quarenta e sete cent\'e9simos por ce nto) e 6,79% (seis inteiros e setenta e nove cent\'e9simos por cento), respectiv

amente, nos te rmos da lei acima citada, observada a redu\'e7\'e3o de 30,2% (trinta inteiros e dois d\'e9cimos por cento) na bae de c\'e1lculo destas contribui\'e7\'f5es e o d isposto nos \'a7\'a7 5\'ba e 6\'ba (Conv. 133/02);}{\b0\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XVIII}{\*\bkmkend 87, XVIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em 0 ,7551% (sete m il, quinhentos e cinq\'fcenta e um d\'e9cimos de mil\'e9simo por cento), nas ope ra\'e7\'f5es interestaduais realizadas at\'e9 31/12/12, ou at\'e9 a vig\'eancia da Lei Federal n\'ba 10.485/02, caso esta seja revogada antes daquela data, com os produtos a seguir relacionados, efetuadas por estabelecimentos fabricantes ou importadores, relativa a opera\'e7\'e3o pr\'f3pria, em que a receita bruta decorrente da vend a dessas mercadorias esteja sujeita ao pagamento das contribui\'e7\'f5es para os Programas de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\'fabl ico (PIS/PASEP) e da Contribui\'e7\'e3o para o Financiamento da Seguridade Socia l (COFINS), pelo regime de cobran\'e7a monof\'e1sica, considerando as al\'edquot as de 1,47% (u m inteiro e quarenta e sete cent\'e9simos por cento) e 6,79% (seis inteiros e se tenta e nove cent\'e9simos por cento), respectivamente, nos termos da Lei acima citada, observada a redu\'e7\'e3o de 48,1% (quarenta e oito inteiros e um d\'e9c imo por cento) na base de c\'e1lculo destas contribui\'e7\'f5es e o disposto nos \'a7\'a7 5\'b a e 6\'ba (Conv\'eanio ICMS 133/02): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do inciso XVIII do }{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 foi dada }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e 7\'e3o n\'ba 145 (Decreto n\'ba 12831/11), de 09/05/11, DOE de 10/05/11, efeitos a partir de 1 0/05/11.\line \line Reda\'e7\'e3o anterior dada ao inciso XVIII do }{\b\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 87}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 113 (D ecreto n\'ba 11.411, de 20/01/09, DOE de 21/01/09), efeitos de 21/01/09 a 09/05/ 11:\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVIII - em 0,7551% (sete mil, quinhentos e cinq\'fcenta e um d\'e9cimos de mil\'e9simo por cento), nas opera\'e7\'f5es interestaduais realizadas at\'e9 30/04/11, ou at\'e 9 a vig\'eanci a da Lei Federal n\'ba 10.485/02, caso esta seja revogada antes daquela data, co m os produtos a seguir relacionados, efetuadas por estabelecimentos fabricantes ou importadores, relativa a opera\'e7\'e3o pr\'f3pria, em que a receita bruta de corrente da ve nda dessas mercadorias esteja sujeita ao pagamento das contribui\'e7\'f5es para os Programas de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\'fablico (PIS/PASEP) e da Contribui\'e7\'e3o para o Financiamento da Seguridade Soc

ial (COFINS), pelo regime de cobran\'e7a monof\'e1sica, considerando as al\'edqu otas de 1,47% (um inteiro e quarenta e sete cent\'e9simos por cento) e 6,79% (se is inteiros e setenta e nove cent\'e9simos por cento), respectivamente, nos term os da Lei acim a citada, observada a redu\'e7\'e3o de 48,1% (quarenta e oito inteiros e um d\'e 9cimo por cento) na base de c\'e1lculo destas contribui\'e7\'f5es e o disposto n os \'a7\'a7 5\'ba e 6\'ba (Conv\'eanio ICMS 133/02):"\line \line }{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A r}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub eda\'e7\'e3o da parte inicial do incis o XVIII do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub caput }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 foi modificada pelas Altera\'e7\'f5es n\'bas 92, 93, 94, 96, 99 e 102 (Decretos n\'bas 10414/07, 10459/07, 10543/07, 10654/07, 10840/08 e 11089/08), respectiva mente, para pr orroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line Reda\'e7\'e3 o anterior dada \'e0 parte inicial do inciso XVIII do}{\b\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 105 (D ecreto n\'ba 11167/08):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub "XVIII - em 0,7551% (sete mil, quinhentos e cinq\'fcenta e um d\'e9cimo s de mil\'e9simo por cento), nas opera\'e7\'f5es interestaduais realizadas de 01 /11/02 a 31/12/08, ou at\'e9 a vig\'eancia da Lei Federal n\'ba 10.485/02, caso esta seja revogada antes daquela data, com os produtos a seguir relacionados, ef etuadas por es tabelecimentos fabricantes ou importadores, relativa \'e0 opera\'e7\'e3o pr\'f3p ria, em que a receita bruta decorrente da venda dessas mercadorias esteja sujeit a ao pagamento das contribui\'e7\'f5es para os Programas de Integra\'e7\'e3o Soc ial e de Forma \'e7\'e3o do Patrim\'f4nio do Servidor P\'fablico (PIS/PASEP) e da Contribui\'e7 \'e3o para o Financiamento da Seguridade Social (COFINS), pelo regime de cobran\ 'e7a monof\'e1sica, considerando as al\'edquotas de 1,47% (um inteiro e quarenta e sete cent \'e9simos por cento) e 6,79% (seis inteiros e setenta e nove cent\'e9simos por c ento), respectivamente, nos termos da Lei acima citada, observada a redu\'e7\'e3 o de 48,1% (quarenta e oito inteiros e um d\'e9cimo por cento) na base de c\'e1l culo destas co ntribui\'e7\'f5es e o disposto nos \'a7\'a7 5\'ba e 6\'ba (Conv\'eanio ICMS 133/ 02):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso XVIII do}{\b \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3 o n\'ba 56 (}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9092, de 04/05/04. DOE de 05/05/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub "XVIII - em 0,7551% (sete mil, quinhentos e cinq\'fcenta e um d\'e9cimos de mil\'e9simo por cento), nas opera\'e7\'f5es interestaduais r ealizadas de 01/11/02 a 30/04/07, ou at\'e9 a vig\'eancia da Lei Federal n\'ba 1 0.485/02, caso esta seja revogada antes daquela data, com os produtos a seguir relacionados, e fetuadas por estabelecimentos fabricantes ou importadores, relativa a opera\'e7\ 'e3o pr\'f3pria, em que a receita bruta decorrente da venda dessas mercadorias e steja sujeita

ao pagamento das contribui\'e7\'f5es para os Programas de Integra\'e7\'e3o Socia l e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\'fablico (PIS/PASEP) e da C ontribui\'e7\'e3o para o Financiamento da Seguridade Social (COFINS), pelo regim e de cobran \'e7a monof\'e1sica, considerando as al\'edquotas de 1,47% (um inteiro e quarent a e sete cent\'e9simos por cento) e 6,79% (seis inteiros e setenta e nove cent\' e9simos por cento), respectivamente, nos termos da Lei acima citada, observada a redu\'e7\'e3o de 48,1% (quarenta e oito inteiros e um d\'e9cimo por cento) na base de c\'e1lc ulo destas contribui\'e7\'f5es e o disposto nos \'a7\'a7 5\'ba e 6\'ba (Conv\'ea nio ICMS 133/02):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada \'e0}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub parte inicial do inciso XVIII do }{\b\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 foi dada pela Alt era\'e7\'e3o n\'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03):\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVIII }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub em 0,7551% (sete mil, quinhentos e cinq\'fcenta e um d\'e9cimos de mil\'e9simo por cento), nas op era\'e7\'f5es interestaduais realizadas de 01/11/02 a 30/04/04, ou at\'e9 a vig\ 'eancia da Lei Federal n\'ba 10.485/02, caso esta seja revogada antes daquela data, com os pro dutos a seguir relacionados, efetuadas por estabelecimentos fabricantes ou impor tadores, relativa a opera\'e7\'e3o pr\'f3pria, em que a receita bruta decorrente da venda dess as mercadorias esteja sujeita ao pagamento das contribui\'e7\'f5es para os Progr amas de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\'fablico (PIS/PASEP) e da Contribui\'e7\'e3o para o Financiamento da Segurida de Social (COF INS), pelo regime de cobran\'e7a monof\'e1sica, considerando as al\'edquotas de 1,47% (um inteiro e quarenta e sete cent\'e9simos por cento) e 6,79% (seis intei ros e setenta e nove cent\'e9simos por cento), respectivamente, nos termos da Le i acima citada , observada a redu\'e7\'e3o de 48,1% (quarenta e oito inteiros e um d\'e9cimo po r cento) na base de c\'e1lculo destas contribui\'e7\'f5es e o disposto nos \'a7\ 'a7 5\'ba e 6\'ba (Conv. 133/02):}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a parte inicial do inciso XVI II, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do art. 87, }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11 /02)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\ line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " XVIII - em 0,7 551% (sete mil, quinhentos e cinq\'fcenta e um d\'e9cimos de mil\'e9simo por cen to), nas opera\'e7\'f5es interestaduais realizadas de 01/11/02 a 30/04/03, ou at \'e9 a vig\'eancia da Lei Federal n\'ba 10.485/02, caso esta seja revogada antes daquela data, com os produtos a seguir relacionados, efetuadas por estabelecimentos fabricant es ou importadores, relativa a opera\'e7\'e3o pr\'f3pria, em que a receita bruta decorrente da venda dessas mercadorias esteja sujeita ao pagamento das contribu i\'e7\'f5es pa

ra os Programas de Integra\'e7\'e3o Social e de Forma\'e7\'e3o do Patrim\'f4nio do Servidor P\'fablico (PIS/PASEB) e da Contribui\'e7\'e3o para o Financiamento da Seguridade Social (COFINS), pelo regime de cobran\'e7a monof\'e1sica, conside rando as al \'edquotas de 1,47% (um inteiro e quarenta e sete cent\'e9simos por cento) e 6,7 9% (seis inteiros e setenta e nove cent\'e9simos por cento), respectivamente, no s termos da lei acima citada, observada a redu\'e7\'e3o de 48,1% (quarenta e oit o inteiros e u m d\'e9cimo por cento) na base de c\'e1lculo destas contribui\'e7\'f5es e o disp osto nos \'a7\'a7 5\'ba e 6\'ba (Conv. 133/02):" \par }\pard \trowd\trgaph30\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\br drw10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\br sp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0 \clbrdrl\brdrs\brdrw10\brsp0\brd rcf0\clbrdrr \brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\b rdrw10\brsp0\brdrcf0\cellx1843\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10 \brsp0\brdrcf0 \cellx10206\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204 \tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\ tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\ tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub C\'d3DIGO NBM\cell \qc\sl0\slmult1\sb0\sa0\li567\ ri0\fi-567\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\ tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14 868\tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 DESCRI\'c7\'c3O }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell } \row \trowd\trgaph30\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cl brdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\cellx1843\clbrdrl\brd rs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw 10\brsp0\brdrcf0\cellx10206\pard\intbl \ql\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 8429\ cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\t x4248\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx2690 4\tx27612 "Bul ldozers", "angledozers", niveladores, raspo-transportadores ("scrapers"), p\'e1s mec\'e2nicas, escavadores, carregadoras e p\'e1s carregadoras, compactadores e rodos ou cilindros compressores, autopropulsados;\cell } \row \trowd\trgaph30\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cl brdrr\brdrs

\brdrw10\brsp0\brdrcf0\cellx1843\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brd rs\brdrw10\brsp0\brdrcf0\cellx10206\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0 \tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788 \tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx 15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx 22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 8432.40.00\cell \ql\sl0\slmult1\sb0\s a0\li57\ri0\fi-57\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\ tx7080\tx7788 \tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx 15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx 22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 Espalhador es de estrume e distribuidores de adubos ou fertilizantes;\cell } \row \trowd\trgaph30\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cl brdrr\brdrs \brdrw10\brsp0\brdrcf0\cellx1843\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brd rs\brdrw10\brsp0\brdrcf0\cellx10206\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576 \tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656 \tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 8432.80.00\cell \ql\sl0\slmul t1\sb0\sa0 \li57\ri0\fi-57\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx 7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160 \tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 Outras m\'e1quinas e aparelhos;\cell } \row \trowd\trgaph30\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cl brdrr\brdrs \brdrw10\brsp0\brdrcf0\cellx1843\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brd rs\brdrw10\brsp0\brdrcf0\cellx10206\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0 \fs20\cf0\nosupersub 8433.20\cell \ql\sl0\slmult1\sb0\sa0\li57\ri0\fi-57\tx708\t x1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx92 04\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx1628 4\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 Ceifeiras, inclu\'eddas as barr as de corte para montagem em tratores;\cell } \row \trowd\trgaph30\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cl brdrr\brdrs \brdrw10\brsp0\brdrcf0\cellx1843\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brd rs\brdrw10\brsp0\brdrcf0\cellx10206\pard\intbl

\ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708 \tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx 9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16 284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23 364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs20\cf0\nosupersub 8433.30.00\cell \ql\sl0\slmult1\sb0\sa0\li198 \ri0\fi-153\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080 \tx7788\tx8496 \tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\t x16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\t x23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 Outras m\'e1quina s e aparelhos para colher e dispor o feno;\cell } \row \trowd\trgaph30\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cl brdrr\brdrs \brdrw10\brsp0\brdrcf0\cellx1843\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brd rs\brdrw10\brsp0\brdrcf0\cellx10206\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072 \tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs20\cf0\nosupersub 8433.40.00\cell \ql\sl0\slmult1\sb0\sa0\li57\ ri0\fi-57 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 Enfardadeiras de palha ou de forragem, inclu\'eddas as enfardadeiras-apanhadeiras;\cell } \row \trowd\trgaph30\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cl brdrr\brdrs \brdrw10\brsp0\brdrcf0\cellx1843\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brd rs\brdrw10\brsp0\brdrcf0\cellx10206\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080 \tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1 4868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx2 1948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 8433.5\cell \ql\sl0\slmult1\ sb0\sa0\li57\ri0\fi-57\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx 6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\ tx14160 \tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 Outras m\'e1quinas e aparelhos para colheita; m\'e1quinas e aparelhos para debu lha;\cell } \row \trowd\trgaph30\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cl brdrr\brdrs \brdrw10\brsp0\brdrcf0\cellx1843\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brd rs\brdrw10\brsp0\brdrcf0\cellx10206\pard\intbl \ql

\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx 4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx 12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx 19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 8701\ cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\t x4248\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1982 4\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx2690 4\tx27612 Trat ores (exceto os carros-tratores da posi\'e7\'e3o 8709);\cell } \row \trowd\trgaph30\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cl brdrr\brdrs \brdrw10\brsp0\brdrcf0\cellx1843\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brd rs\brdrw10\brsp0\brdrcf0\cellx10206\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868 \tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 8702.10.00\cell \ql\s l0\slmult1\sb0 \sa0\li0\ri0\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\t x7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx1416 0\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx2124 0\tx21948 \tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 Ve\'edc ulos autom\'f3veis para transporte de 10 pessoas ou mais, incluindo o motorista, com motor de pist\'e3o, de igni\'e7\'e3o por compress\'e3o (diesel o semidiese l) e com volum e interno de habit\'e1culo, destinado a passageiros e motorista, igual ou superi or a 9m3.\cell } \row \trowd\trgaph30\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cl brdrr\brdrs \brdrw10\brsp0\brdrcf0\cellx1843\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brd rs\brdrw10\brsp0\brdrcf0\cellx10206\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s20\cf0 \nosupersub 8702.90.90\cell \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx708\tx1416\tx2 124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912 \tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992 \tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320 Outros ve\'edculos autom\'f3veis para t ransporte de 10 pessoas ou mais, incluindo o motorista, com volume interno de ha bit\'e1culo, d estinado a passageiros e motorista, igual ou superior a 9m3;\cell } \row \trowd\trgaph30\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cl

brdrr\brdrs \brdrw10\brsp0\brdrcf0\cellx1843\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brd rs\brdrw10\brsp0\brdrcf0\cellx10206\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160 \tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240 \tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 {\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 8704.10.00\ce ll \ql\sl0 \slmult1\sb0\sa0\li57\ri0\fi-57\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\ tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744 \tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824 \tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320 "Dumpers" concebidos para serem utilizados fora de rodovias;\cell } \row \trowd\trgaph30\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cl brdrr\brdrs \brdrw10\brsp0\brdrcf0\cellx1843\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brd rs\brdrw10\brsp0\brdrcf0\cellx10206\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664 \tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx134 52\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx205 32\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx276 12 {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 8705\cell \ql\sl0 \slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 Ve\'edculos autom\'f3vies para usos especiais (por exemplo: auto-socorros, cami nh\'f5es-guind astes, ve\'edculos de combate a inc\'eandios, caminh\'f5es-betoneiras, ve\'edcul os para varrer, ve\'edculos para espalhar, ve\'edculos-oficinas, ve\'edculos rad iol\'f3gicos), exceto os concebidos principalmente para transporte de pessoas ou de mercadoria s;\cell } \row \trowd\trgaph30\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\cl brdrr\brdrs \brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1843\clbrdrl\brd rs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw 10\brsp0\brdrcf0\cellx10206\pard\intbl \ql\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904\tx27612 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\ nosupersub 8706.00.10\cell \qj\sl0\slmult1\sb0\sa120\li0\ri0\fi0\tx1416\tx2124\t x2832\tx3540 \tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\ tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\ tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\ tx26196 \tx26904\tx27612\tx28320\tx29028 Chassis com motor para os ve\'edculos autom\'f3

veis das posi\'e7\'f5es 8702 destinados aos produtos classificados nos c\'f3digo s 8702.10.00 e 8702.9090 deste inciso.}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0 \fs24\cf0\nosupersub \cell } \row \pard \par \pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XIX}{\*\bkmkend 87, XIX}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIX - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das opera\' e7\'f5es inter nas com \'f3leo diesel em 40% (quarenta por cento), de forma que a carga tribut\ 'e1ria incidente corresponda a 15% (quinze por cento); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub inciso XIX do }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 87 foi dada pela Altera\'e7\'e3o n\'ba 45 (Decre to n\'ba 8648, de 19/09/03. DOE de 20 e 21/09/03), efeitos a partir de 20/09/03. \line \line Re da\'e7\'e3o anterior dada inciso XIX do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 40 (Decre to n\'ba 8457, de 17/02/03. DOE de 18/02/03):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub "XIX - de 11/02/03 at\'e9 31/12/03, das opera\'e7 \'f5es internas com \'f3leo diesel em 16% (dezesseis por cento), de forma que a carga tribut \'e1ria incidente corresponda a 21% (vinte e um por cento)."\line \line }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XIX, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 39 (De creto n\'ba 8435, de 03/02/03, DOE de 04/02/03). (sem efeito)\line }{\b0\i\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XIX - da data da publica\' e7\'e3o da ratifica\'e7\'e3o nacional do Conv\'eanio ICMS 02/03 at\'e9 31/12/03, das opera\'e7\'f5es internas com \'f3leo diesel em 16% (dezesseis por cento), d e forma que a carga tribut\'e1ria incidente corresponda a 21% (vinte e um por cento).}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub at\'e9 31/12/12, no fornecimento de refei\'e7\'f5es p romovido por b ares, restaurantes e estabelecimentos similares, assim como na sa\'edda promovid a por empresas preparadoras de refei\'e7\'f5es coletivas, excetuando, em qualque r das hip\'f3teses, o fornecimento ou a sa\'edda de bebidas, calculando-se a red u\'e7\'e3o em 30% (trinta por cento) (Conv. ICMS 09/93); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6

\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o do XX do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub do art. 87 foi modificada pelas Altera\'e7\'f5es n\'bas 96, 99, 102 , 105, 112, 122, 130 e 132 (Decretos n\'bas 10654/07, 10840/08, 11089/08, 11167 /08, 11396/08, 11656/09, 11923/10 e 11982/10), respectivamente, para prorroga\'e7\'e3o do praz o de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XX, tendo sido}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub acresce ntado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b do art. 87 p ela Altera\'e7\'e3o n\'ba 46 (Decreto n\'ba 8665 de 27 e 28/09/03, DOE de 29/09/ 03), efeitos de 27/09/03 a 10/12/07:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub XX - no fornecimento de refei\'e7\'f5es promovido por bares , restaurantes e estabelecimentos similares, assim como na sa\'edda promovida po r empresas preparadoras de refei\'e7\'f5es coletivas, excetuando, em qualquer da s hip\'f3teses , o fornecimento ou a sa\'edda de bebidas, calculando-se a redu\'e7\'e3o em 30% (trinta por cento) (Conv. ICMS 09/93);" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub das opera\'e7\'f5es internas com leite em p\'f3 em 5 8,825% (cinque nta e oito inteiros e oitocentos e vinte e cinco mil\'e9simos por cento), de for ma que a carga tribut\'e1ria incidente corresponda a 7% (sete por cento). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso XXI, com numera\'e7\'e3o dada pelo Decreto n\'ba 8.676/03, foi a crescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do ar t. 87 pela Altera\'e7\'e3o n\'ba 47 (Decreto n\'ba 8666 de 29/09/03, DOE de 30/0 9/03. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXII - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso XXII do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub do art. 87 foi revogado pela Altera\'e7\'e3o n\'ba 69 }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9651}{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 16/11/05, DOE de 1 7/11/05), efeitos a partir de 17/11/05.\line \line }{\b\i0\ul0\strike0\v0\expnd0

\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o inciso XXII}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\' e3o n\'ba 52 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Decret o n\'ba 8969}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub de 12/02/04, DOE de 13/02/04), efeitos de 13/02/04 a 16/11/05:\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkst art 87, xxii}{ \*\bkmkend 87, xxii}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub XXII - nas opera\'e7\'f5es internas com \'e1lcool n\'e3o destinado ao uso automotivo, calculando-se a redu\'e7\'e3o em 37% (trinta e sete por cent o), de forma q ue a carga tribut\'e1ria incidente corresponda a um percentual efetivo de 17% (d ezessete por cento), observado o disposto no \'a7 10."\line \line }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Obs: O art. 8\'ba do }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 896 9/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , determina que ficam convalidados os procedimentos adotados a partir de 01/01/04, nas opera\'e7 \'f5es com \'e1lcool destinado a uso n\'e3o automotivo, n\'e3o autorizando, cont udo, a restitui\'e7\'e3o ou compensa\'e7\'e3o de import\'e2ncias j\'e1 recolhida s.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda \'e7\'e3o anterior dada ao inciso XXII, com renumera\'e7\'e3o e }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub retifica\'e7\'e3o da r edu\'e7\'e3o da base de c\'e1lculo de 32% para 37% }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub dada pelo }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8882/04, tendo sido}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub acrescentado ao art. 87 pe la Altera\'e7\'e3o n\'ba}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub 50 (Decreto n\'ba 8868, de 05/01/04. DOE de 06/01/04), efeito s a partir de 06/01/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub "XXII - nas opera\'e7\'f5es internas com \'e1lcool n\'e3o destinado ao uso automotivo, calculando-se a redu\'e7\'e3o em 37% (trinta e sete por cento ), de forma que a carga tribut\'e1ria incidente corresponda a um percentual efet ivo de 17% (de zessete por cento), condicionando-se o benef\'edcio \'e0 celebra\'e7\'e3o de ter mo de acordo espec\'edfico, a ser firmado entre o contribuinte interessado e a S ecretaria da Fazenda, atrav\'e9s da Diretoria de Administra\'e7\'e3o Tribut\'e1r ia da regi\'e3 o do domic\'edlio fiscal do contribuinte, no qual ser\'e3o determinadas as condi \'e7\'f5es e procedimentos aplic\'e1veis." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XXIII}{\*\bkmkend 87, XXIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7\'f5e s internas com farelo de soja destinado a fabricantes de prote\'edna texturizada de soja para uso humano, calculando-se a redu\'e7\'e3o em 58,825% (cinq\'fcenta e oito inteiros e oitocentos e vinte e cinco mil\'e9simos por cento), de forma que a carga tr ibut\'e1ria incidente corresponda a 7% (sete por cento).

\par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXIII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o 53 (Decreto n\'ba 8990, de 27/02/04,de 28 e 29/02/04), efeitos a partir de 01/03/04. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XXIV}{\*\bkmkend 87, XXIV}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXIV - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das ope ra\'e7\'f5es i nternas com aparelhos celulares em 29,41% (vinte e nove inteiros e quarenta e um cent\'e9simos por cento), de forma que a carga tribut\'e1ria incidente correspo nda a 12% (doze por cento), observado o disposto no \'a7 11; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso XXIV foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 55 (Decreto n\'ba 906 8 de 12/04/04, DOE de 13/04/04). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XXV}{\*\bkmkend 87, XXV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXV -}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub opera\'e7\ 'f5es internas com Sim Card, destinados \'e0 utiliza\'e7\'e3o exclusiva em aparelhos celulares de tecnologia GSM, em 29,41% (vinte e nove inteiros e quarenta e um cent\'e9sim os por cento), observado o disposto no \'a7 11; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXV foi acrescentado ao}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub art. 87}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub pela}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Altera\'e7\'e3o n\'ba 59 (Decreto n\'ba 9209}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub , de 04/11/04, DOE de 05/11/04). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XXVI}{\*\bkmkend 87, XXVI}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXVI - re vogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub O inciso XXVI do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub do art. 87 foi revogado }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 116 (}{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11462, de 10/03/09, DOE de 11/03/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub ), efeitos a partir de 01/04/09.\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao incis o XXVI do }{\b \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela A ltera\'e7\'e3o n\'ba 70 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Decreto n\'ba 9681, de 29/11/05, DOE de 30/11/05}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 30/11/05 a 31/03/09 :\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXVI - em 30 % (trinta por cento), nas opera\'e7\'f5es internas e nas opera\'e7\'f5es de impo rta\'e7\'e3o do exterior com bebidas alco\'f3licas, exceto cervejas e chopes;"\l ine \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada ao inciso XXVI do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 66 (Decreto n\'ba 9547, d e 20/09/05, DOE de 21/09/05), efeitos de 01/10/05 a 29/11/05:\line }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXVI - em 30% (tri nta por cento) , nas opera\'e7\'f5es internas e nas opera\'e7\'f5es de importa\'e7\'e3o do exte rior com bebidas alco\'f3licas, exceto cervejas e chopes, observado o disposto n o \'a7 12;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf6 \nosupersub Obs: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Ficam convalidadas as opera\'e7\'f5es ocorridas entre o per\'edodo de 01/10/05 at\'e9 17/10/05, ressaltando-se que, a convalida\'e7\'e3o n\'e3o autor iza a restitui \'e7\'e3o ou compensa\'e7\'e3o de import\'e2ncias j\'e1 recolhidas.\line \line R eda\'e7\'e3o anterior dada ao inciso XXVI do }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub art. 87 pela Altera\'e7\'e3o n\'ba 60 (Decreto n\'ba 928 1, de 21/12/04, DOE de 22/12/04), efeitos de 22/12/04 a 30/09/05:\line }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXVI - em 30% (trinta por ce nto), nas opera\'e7\'f5es internas e nas opera\'e7\'f5es de importa\'e7\'e3o do exterior com bebidas alco\'f3licas, exceto cervejas e chopes, especificadas no i tem 2 do inciso II do art. 353, relativamente \'e0s opera\'e7\'f5es subseq\'fcen tes, bem como para fins de antecipa\'e7\'e3o do pagamento na entrada das referidas mercadorias no estabelecimento, observado o disposto no \'a7 12;"\line \line }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anteri or dada ao}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso XX VI, tendo sido acrescentado \'e0 parte inicial do }{\b\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f1\fs20\cf0\nosupersub art. 87}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub pela}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Altera\'e7\'e3o n\'ba 59 (Decreto n\'ba 9209}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 04/11/04, DOE de 05/11/04) :\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXVI - }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub em 30% (tri nta por cento), nas opera\'e7\'f5es internas com bebidas alco\'f3licas, exceto c ervejas e chop es, especificadas no item 2 do inciso II do art. 353, relativamente \'e0s opera\ 'e7\'f5es subseq\'fcentes, bem como para fins de antecipa\'e7\'e3o do pagamento na entrada das referidas mercadorias no estabelecimento, observado o disposto no \'a7 12;}{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXVII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub at\'e9 31/01/12, das opera\'e7\'f5es dos estabelec imentos indust rializadores de mandioca, calculando-se a redu\'e7\'e3o em 58,824% (cinq\'fcenta e oito inteiros e oitocentos e vinte e quatro mil\'e9simos por cento), nas oper a\'e7\'f5es internas sujeitas \'e0 al\'edquota de 17% (dezessete por cento), e e m 41,666% (qua renta e um inteiros e seiscentos e sessenta e seis mil\'e9simos por cento), nas opera\'e7\'f5es interestaduais sujeitas \'e0 al\'edquota de 12% (doze por cento) , sobre o valor das sa\'eddas dos produtos resultantes da industrializa\'e7\'e3o daquela merca doria neste Estado, resultando numa carga tribut\'e1ria de 7% (sete por cento) e m ambas as opera\'e7\'f5es, observado o seguinte (Conv. ICMS 153/04): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A reda\'e7\'e3o da parte inicial do inciso XXVII do caput do art. 87 foi modificada pelas Altera\'e7\'f5es n\'bas 92, 93, 94, 96, 99, 102, 105, 112, 122, 130 e 13 2 (Decretos n\'bas 10414/07, 10459/07, 10543/07, 10654/07, 10840/08, 11089/08, 1 1167/08, 11396/08, 11656/09, 11923/10 e 11982/10), respectivamente, para prorrog a\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 pa rte inicial do inciso XXVII do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 89 (Decreto n\'ba 10346, de 21 /05/07, DOE de 22/05/07):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub "XXVII - at\'e9 31/07/07, das opera\'e7\'f5es dos estab elecimentos in dustrializadores de mandioca, calculando-se a redu\'e7\'e3o em 58,824% (cinq\'fc enta e oito inteiros e oitocentos e vinte e quatro mil\'e9simos por cento), nas opera\'e7\'f5es internas sujeitas \'e0 al\'edquota de 17% (dezessete por cento), e em 41,666% (quarenta e um inteiros e seiscentos e sessenta e seis mil\'e9simos por cento), nas opera\'e7\'f5es interestaduais sujeitas \'e0 al\'edquota de 12% (doze por ce nto), sobre o valor das sa\'eddas dos produtos resultantes da industrializa\'e7\ 'e3o daquela m ercadoria neste Estado, resultando numa carga tribut\'e1ria de 7% (sete por cent o) em ambas as opera\'e7\'f5es, observado o seguinte (Conv. ICMS 153/04):"\line

\line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub XXVII }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 86 (Decreto n\'ba 102 48, de 13/02/07, DOE de 14/02/07):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub "XXVII - at\'e9 30/04/07, das opera\'e7\'f5es dos estabelec imentos industrializadores de mandioca, calculando-se a redu\'e7\'e3o em 58,824% (cinq\'fcenta e oito inteiros e oitocentos e vinte e quatro mil\'e9simos por ce nto), nas oper a\'e7\'f5es internas sujeitas \'e0 al\'edquota de 17% (dezessete por cento), e e m 41,666% (quarenta e um inteiros e seiscentos e sessenta e seis mil\'e9simos po r cento), nas opera\'e7\'f5es interestaduais sujeitas \'e0 al\'edquota de 12% (d oze por cento) , sobre o valor das sa\'eddas dos produtos resultantes da industrializa\'e7\'e3o daquela mercadoria neste Estado, resultando numa carga tribut\'e1ria de 7% (set e por cento) em ambas as opera\'e7\'f5es, observado o seguinte (Conv. ICMS 153/0 4):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Obs: Fica revigorado at\'e9 31/03/07 o disposto neste inciso, ficando convalidad os os procedimentos adotados referentes a este mesmo dispositivo entre o per\'ed odo de 01/01/0 7 a 06/02/07, por for\'e7a da Altera\'e7\'e3o n\'ba 85 (Decreto n\'ba 10224, de 05/02/07, DOE de 06/02/07).\line \line Reda\'e7\'e3o anterior dada \'e0 parte in icial do inciso}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub XXVII do } {\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 87 pela Altera\'e7\' e3o n\'ba 81 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Decreto n\'ba 10.156}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub , de 13/11/06, DOE de 14/11/06):\line }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXVII - at\'e9 31/03/07, das opera\ 'e7\'f5es dos estabelecimentos industrializadores de mandioca, calculando-se a r edu\'e7\'e3o e m 58,824% (cinq\'fcenta e oito inteiros e oitocentos e vinte e quatro mil\'e9sim os por cento), nas opera\'e7\'f5es internas sujeitas \'e0 al\'edquota de 17% (de zessete por cento), e em 41,666% (quarenta e um inteiros e seiscentos e sessenta e seis mil \'e9simos por cento), nas opera\'e7\'f5es interestaduais sujeitas \'e0 al\'edquo ta de 12% (doze por cento), sobre o valor das sa\'eddas dos produtos resultantes da industrializa\'e7\'e3o daquela mercadoria neste Estado, resultando numa carg a tribut\'e1ri a de 7% (sete por cento) em ambas as opera\'e7\'f5es, observado o seguinte (Conv . ICMS 153/04):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso X XVII do }{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Alt era\'e7\'e3o n \'ba 77 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Decreto n\'ba 10.001}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2

0\cf0\nosupersub , de 09/05/06, DOE de 10/05/06):\line }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "XXVII - at\'e9 30/10/06, das opera\'e7\'f5e s dos estabelecimentos industrializadores de mandioca, calculando-se a redu\'e7\ 'e3o em 58,824% (cinq\'fcenta e oito inteiros e oitocentos e vinte e quatro mil\ 'e9simos por c ento), nas opera\'e7\'f5es internas sujeitas \'e0 al\'edquota de 17% (dezessete por cento), e em 41,666% (quarenta e um inteiros e seiscentos e sessenta e seis mil\'e9simos por cento), nas opera\'e7\'f5es interestaduais sujeitas \'e0 al\'ed quota de 12% ( doze por cento), sobre o valor das sa\'eddas dos produtos resultantes da industr ializa\'e7\'e3o daquela mercadoria neste Estado, resultando numa carga tribut\'e 1ria de 7% (sete por cento) em ambas as opera\'e7\'f5es, observado o seguinte (C onv. ICMS 153/ 04):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso XXVII do }{\ b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e 3o n\'ba 73 (D ecreto n\'ba 9760, de 18/01/06, DOE de 19/01/06):\line }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXVII - at\'e9 30/04/06, das o pera\'e7\'f5es dos estabelecimentos industrializadores de mandioca, calculando-s e a redu\'e7 \'e3o em 58,824% (cinq\'fcenta e oito inteiros e oitocentos e vinte e quatro mil \'e9simos por cento), nas opera\'e7\'f5es internas sujeitas \'e0 al\'edquota de 17% (dezessete por cento), e em 41,666% (quarenta e um inteiros e seiscentos e s essenta e seis mil\'e9simos por cento), nas opera\'e7\'f5es interestaduais sujeitas \'e0 al\'e dquota de 12% (doze por cento), sobre o valor das sa\'eddas dos produtos resulta ntes da industrializa\'e7\'e3o daquela mercadoria neste Estado, resultando numa carga tribut \'e1ria de 7% (sete por cento) em ambas as opera\'e7\'f5es, observado o seguinte (Conv. ICMS 153/04):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0}{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub parte inicial do inciso XXVII do}{ \b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 87}{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\ 'ba 69 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 965 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 16/11/05, DOE de 17/11/05)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub "XXVII - at\'e9 31/12/05, das opera\'e7\'f5es dos estabelecimentos industrializadores de mandioca, calculando-se a redu\'e7\'e3o em 58,824% (cinq\' fcenta e oito inteiros e oitocentos e vinte e quatro mil\'e9simos por cento), nas opera\'e7\'f 5es internas sujeitas \'e0 al\'edquota de 17%, e em 41,666% (quarenta e um intei ros e seiscentos e sessenta e seis mil\'e9simos por cento), nas opera\'e7\'f5es interestaduais sujeitas \'e0 al\'edquota de 12%, sobre o valor das sa\'eddas dos produtos resu ltantes da industrializa\'e7\'e3o daquela mercadoria neste Estado, resultando nu

ma carga tribut\'e1ria de 7% em ambas as opera\'e7\'f5es, observado o seguinte ( Conv. ICMS 153 /04):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do}{\b\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub inciso XXVII do }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 64 }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 9513, de 10/08/05, DOE de 11/08/05):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub XXVII - at\'e9 31/10/05, das opera\'e7\'f5es dos estabelecime ntos industrializadores de mandioca, calculando-se a redu\'e7\'e3o em 58,824% (c inq\'fcenta e oito inteiros e oitocentos e vinte e quatro mil\'e9simos por cento), nas opera\' e7\'f5es internas sujeitas \'e0 al\'edquota de 17%, e em 41,666% (quarenta e um inteiros e seiscentos e sessenta e seis mil\'e9simos por cento), nas opera\'e7\' f5es interesta duais sujeitas \'e0 al\'edquota de 12%, sobre o valor das sa\'eddas dos produtos resultantes da industrializa\'e7\'e3o daquela mercadoria neste Estado, resultan do numa carga tribut\'e1ria de 7% em ambas as opera\'e7\'f5es, observado o segui nte (Conv. ICM S 153/04):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub parte inicial do inciso XXVII d}{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o }{\b\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87}{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 63 (}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n \'ba 9.426, de 17/05/05, DOE de 18/05/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub "XXVII}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub - at\'e9 31/07/05, das opera\'e7\'f5es dos estabelecimen tos industrial izadores de mandioca, calculando-se a redu\'e7\'e3o em 58,824% (cinq\'fcenta e o ito inteiros e oitocentos e vinte e quatro mil\'e9simos por cento), nas opera\'e 7\'f5es internas sujeitas \'e0 al\'edquota de 17%, e em 41,666% (quarenta e um i nteiros e seis centos e sessenta e seis mil\'e9simos por cento), nas opera\'e7\'f5es interestad uais sujeitas \'e0 al\'edquota de 12%, sobre o valor das sa\'eddas dos produtos resultantes da industrializa\'e7\'e3o daquela mercadoria neste Estado, resultand o numa carga t ribut\'e1ria de 7% em ambas as opera\'e7\'f5es, observado o seguinte (Conv. ICMS 153/04):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do}{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso XXVII, tendo sido acrescent ado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pel a Altera\'e7\'e3o n\'ba 61 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub Decreto n\'ba 9292}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o

utl0\shad0\f1\fs20\cf0\nosupersub , de 29/12/04, DOE de 30/12/04), efeitos de 30 /12/04 a 17/05 /05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "XXVII - das opera\'e7\'f5es dos estabelecimentos industrializadores de mand ioca, calculando-se a redu\'e7\'e3o em 58,824% (cinq\'fcenta e oito inteiros e o itocentos e vi nte e quatro mil\'e9simos por cento), nas opera\'e7\'f5es internas sujeitas \'e0 al\'edquota de 17%, e 41,666% (quarenta e um inteiros e seiscentos e sessenta e seis mil\'e9simos por cento), nas opera\'e7\'f5es interestaduais sujeitas \'e0 al\'edquota de 12%, sobre o valor das sa\'eddas dos produtos resultantes da industrializa\'e7\ 'e3o daquela mercadoria neste Estado, resultando numa carga tribut\'e1ria de 7% em ambas as opera\'e7\'f5es, observado o seguinte (Conv. ICMS 153/04):" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub os estabelecimentos benefici\'e1rios consignar\' e3o, normalmen te, nas notas fiscais acobertadoras das opera\'e7\'f5es que praticarem com os pr odutos por eles industrializados (farinhas, f\'e9culas, etc.), os valores da ope ra\'e7\'e3o e da base de c\'e1lculo reduzida e o destaque do ICMS calculado pela s respectivas al\'edquotas; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "b", do inciso XXVII do }{\b\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 foi revogada pela Altera\'e7\'e3o n\'b a 64 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ( Decreto n\'ba 9513, de 10/08/05, DOE de 11/08/05), efeitos a partir de 11/08/05. \line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o anterior dada \'e0 al\'ednea "b", do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub inciso XXVII}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 61 (}{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9292}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 29/12/04, D OE de 30/12/04), efeitos de 30/12/04 a 10/08/05:\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "b) fica vedada ao estabelecimento industria l a apropria\'e7\'e3o de quaisquer cr\'e9ditos fiscais decorrentes dos servi\'e7 os recebidos e da aquisi\'e7\'e3o de mat\'e9rias-primas e demais insumos utiliza dos na fabrica \'e7\'e3o dos produtos beneficiados com a redu\'e7\'e3o de base de c\'e1lculo de que trata este inciso;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6

\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "c", do inciso XXVII do }{\b\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 foi revogada pela Altera\'e7\'e3o n\'b a 64 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ( Decreto n\'ba 9513, de 10/08/05, DOE de 11/08/05), efeitos a partir de 11/08/05. \line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o anterior dada \'e0 al\'ednea "c", do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub inciso XXVII}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 61 (}{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9292}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 29/12/04, D OE de 30/12/04), efeitos de 30/12/04 a 10/08/05:\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "c) quando os mesmos servi\'e7os, mat\'e9ria s-primas e demais insumos puderem ser utilizados tanto na industrial}{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub iza\'e7\'e3o de p rodutos benefi ciados com o disposto neste inciso, quanto de produtos tributados de forma diver sa, o contribuinte poder\'e1 apropriar-se do cr\'e9dito fiscal destas entradas n a propor\'e7\'e3o (da participa\'e7\'e3o)}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub do valor da produ\'e7\'e3o tributada de forma diversa em r ela\'e7\'e3o ao total da produ\'e7\'e3o." \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 87, XXVIII}{\*\bkmkend 87 , XXVIII}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b XXVIII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub das oper a\'e7\'f5es internas com os produtos derivados de leite, constantes nas posi\'e7 \'f5es da NCM abaixo indicadas, realizadas pelo fabricante, estabelecido neste E stado, calculando-se a redu\'e7\'e3o em 29,41% (vinte e nove inteiros e quarenta e um cent\'e9 simos por cento), de forma que a carga tribut\'e1ria incidente corresponda a um percentual efetivo de 12% (doze por cento): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XXVIII do }{\b\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 foi dada pela Altera\'e7\'e3o n\' ba 98 (Decreto n\'ba 10710, de 18/12/07, DOE de 19/12/07), efeitos a partir de 1 9/12/07 .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XXVIII, tendo sido acrescentado a}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o }{\b\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87}{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\ 'ba 62 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n

\'ba 9.332, de 14/02/05. DOE de 15/02/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 15/02/05 a 18/12/07:\line }{\b0\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'93XXVIII das opera\'e7 \'f5es internas com os produtos derivados de leite, constantes nas posi\'e7\'f5e s da NCM abaixo indicadas, realizadas pelo fabricante, estabelecido neste Estado , calculando-se a redu\'e7\'e3o em 29,41% (vinte e nove inteiros e quarenta e um cent\'e9simos por cento), de forma que a carga tribut\'e1ria incidente corresponda a um perce ntual efetivo de 12% (doze por cento):\line \'94C\'d3DIGO NCM DESCRI\'c7\'c3O\line 0404 soro de leite, mesm o concentrado ou adicionado de a\'e7\'facar ou de outros edulcorantes; produtos c onstitu\'eddos por componentes naturais do leite, mesmo adicionados de a\'e7\'fa car ou de outros edulcorantes, n\'e3o especificados nem compreendidos em outras posi\'e7\'f5es \line 0405.10.00 manteiga\line 0406 ueijos e requeij\'e3o" \par }\pard \trowd\trgaph30\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brd rs\brdrw10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw 10\brsp0\brdrcf0\trrh480 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdr w10\brsp0 \brdrcf0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0 \cellx2340\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrc f0\clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx 9495\pard \intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4 956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1 2744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700 \tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780 \tx25488\tx26196\tx26904\tx27612\tx28320 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs20\cf0\nosupersub C\'d3DIGO\line NCM\cell \qc\sl0\slmult1\sb0\s a0\li0\ri0\fi0 \tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8 496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx1557 6\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx2265 6\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 DESCRI\'c7\'c3O}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell } \row \trowd\trgaph30\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trrh480 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brs p0\brdrcf0 \clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx23 40\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrd rt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9495\par d\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4 956\tx5664\tx6372 \tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14 160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21 240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28 320 {\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 0403\cell \qj \sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956 \tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1274 4\tx13452 \tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612

\tx28320 leitelho, leite e creme de leite coalhados, iogurte, quefir e outros le ites e cremes de leite fermentados ou acidificados, mesmo concentrados ou adicionados de a\'e7 \'facar ou de outros edulcorantes, ou aromatizados ou adicionados de frutas ou d e cacau.\cell } \row \trowd\trgaph30\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trrh480 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brs p0\brdrcf0 \clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx23 40\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrd rt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9495\par d\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904 \tx27612\tx28320 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\ nosupersub 0404\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx708\tx1416\tx2124\tx2 832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx1062 0\tx11328 \tx12036\tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408 \tx19116\tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488 \tx26196\tx26904\tx27612\tx28320 soro de leite, mesmo concentrado ou adicionado de a\'e7\'faca r ou de outros edulcorantes; produtos constitu\'eddos por componentes naturais d o leite, mesmo adicionados de a\'e7\'facar ou de outros edulcorantes, n\'e3o esp ecificados nem compreendidos em outras posi\'e7\'f5es\cell } \row \trowd\trgaph30\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trrh480 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brs p0\brdrcf0 \clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx23 40\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrd rt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9495\par d\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0 \fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx6372\tx7080\tx7788 \tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx14868\tx 15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx21948\tx 22656\tx23364 \tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 {\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub 0405.10.00\cell \qj\sl0\slmul t1\sb0\sa0\li0\ri0\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4956\tx5664\tx 6372\tx7080 \tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx12744\tx13452\tx14160\tx1 4868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx19824\tx20532\tx21240\tx2 1948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612\tx28320 Man teiga\cell } \row \trowd\trgaph30\trqc\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdr w10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp 0\brdrcf0\trrh480 \clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brs p0\brdrcf0 \clbrdrt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx23 40\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrd rt\brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx9495\par d\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx708\tx1416\tx2124\tx2832\tx3540\tx4248\tx4

956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036\tx1 2744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116\tx1 9824\tx20532 \tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196\tx26904\tx27612 \tx28320 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupers ub 0406\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0\tx0\tx708\tx1416\tx2124\tx2832\ tx3540\tx4248 \tx4956\tx5664\tx6372\tx7080\tx7788\tx8496\tx9204\tx9912\tx10620\tx11328\tx12036 \tx12744\tx13452\tx14160\tx14868\tx15576\tx16284\tx16992\tx17700\tx18408\tx19116 \tx19824\tx20532\tx21240\tx21948\tx22656\tx23364\tx24072\tx24780\tx25488\tx26196 \tx26904 \tx27612 queijos e requeij\'e3o}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub \cell } \row \pard \par \pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XXIX}{\*\bkmkend 87, XXIX}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXIX - rev ogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXIX do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub do 87 foi revogado pela Altera\'e7\'e3o n\'ba 89 (Decreto n\'ba 1034 6, de 21/05/07, DOE de 22/05/07), efeitos a partir de 22/05/07.\line \line }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e 3o anterior da da ao inciso XXIX d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub o }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub do art . 87}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub p ela Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/05}{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 18/05/05 a 21/05/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "XXIX - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub as opera\'e7\'f5es de sa\'edda de algod\'e3o em pluma, adquirido com o diferimento previsto no inciso X do caput do art. 343, realizadas por contribuintes inscrito s no CAD-ICMS com CNAE 2442-2/00, em 60% (sessenta por cento), observado o dispo sto no \'a7 13 deste artigo (Conv. ICMS 106/03) e no inciso XVIII do art. 105;"\line \line }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\ 'e3o anterior dada ao}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub inciso XXIX, tendo sido acrescentado a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub o }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub do art. 87}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 62 (}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.332, de 14/02/05. DOE de 15/02/0 5}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), de 15/02/05 a 17/05/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1

\fs20\cf0\nosupersub "XIX - das opera\'e7\'f5es de sa\'edda de algod\'e3o em plu ma em 60% (ses senta por cento), observado o disposto no \'a7 13 deste artigo e no inciso XIV d o caput do art. 97 (Conv. ICMS 106/03);" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XXX}{\*\bkmkend 87, XXX}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXX - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das opera\ 'e7\'f5es inte rnas com sal de cozinha, fub\'e1 de milho e farinha de milho em 100% (cem por ce nto); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXX foi acrescentado ao}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub art. 87 pela Altera\'e7\'e3o n\'ba 71 (}{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9733, de 21/12/05, DO E de 22/12/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ), efeitos a partir de 22/12/05. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XXXI}{\*\bkmkend 87, XXXI}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXI - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das ope ra\'e7\'f5es i nternas com vinagre, charque e margarina, de tal forma que a incid\'eancia do im posto resulte numa carga tribut\'e1ria de 7% (sete por cento). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXXI foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub art. 87 pela Altera\'e7\'e3o n\'ba 71 (}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9733, de 21/12/05, D OE de 22/12/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub ), efeitos a partir de 22/12/05. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XXXII}{\*\bkmkend 87, XXXII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\' e9 31/12/12, d as opera\'e7\'f5es internas de sa\'edda de biodiesel (B-100) resultante da indus trializa\'e7\'e3o de gr\'e3os, sebo bovino, sementes e palma, de tal forma que a incid\'eancia do imposto resulte numa carga tribut\'e1ria de 12% (doze por cent o) (Conv. ICMS 113/06); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu

persub A reda\'e7\'e3o atual do inciso XXXII do }{\b\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 foi dada pela Altera\'e7\'e3o n\'ba 145 (Decreto n\'ba 12831/11), de 09/05/11, DOE de 10/05/11, efeitos a partir de 10/ 05/11.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XXXII do }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 84 (Decreto n\'ba 10223, de 02/02/07, DOE de 03 e 04/02/07), efeitos de 03/02/07 a 09/05/11:\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXXII - at\'e9 3 0/04/2011, das opera\'e7\'f5es internas de sa\'edda de biodiesel (B-100) resulta nte da industrializa\'e7\'e3o de gr\'e3os, sebo bovino, sementes e palma, de tal forma que a i ncid\'eancia do imposto resulte numa carga tribut\'e1ria de 12% (doze por cento) ;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda\'e7\'e3o anterior dada ao inciso XXXII, tendo sido acrescentado ao }{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela A ltera\'e7\'e3o n\'ba 81 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub Decreto n\'ba 10.156}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub , de 13/11/06, DOE de 14/11/06), efeitos de 01/11/06 a 02/02/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub "XXX II - at\'e9 30/04/2011, das opera\'e7\'f5es internas de sa\'edda de biodiesel (B -100) resultante da industrializa\'e7\'e3o de gr\'e3os, de tal forma que a incid \'eancia do imposto resulte numa carga tribut\'e1ria de 12% (doze por cento);" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XXXIII}{\*\bkmkend 87, XXXII I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXII I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d as opera\'e7 \'f5es internas com bebidas alco\'f3licas, cuja al\'edquota incidente na opera\' e7\'e3o seja de 27% (vinte e sete por cento), realizadas por estabelecimento ind ustrial situado neste Estado, desde que por ele produzido, calculando-se a redu\ 'e7\'e3o em 55 ,55% (cinq\'fcenta e cinco inteiros e cinq\'fcenta e cinco cent\'e9simos por cen to) de tal forma que a carga de ICMS corresponda a 12% (doze por cento). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXXIII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 81 (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10.156}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 13/11/06, DOE de 14/11/06), efeitos a partir de 14/11/06. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XXXIV}{\*\bkmkend 87, XXXIV} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXIV }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das opera\'e7\'f5e

s internas com algod\'e3o em capulho, em pluma ou beneficiado, de forma que a ca rga tribut\'e1ria incidente corresponda a um percentual efetivo de 12% (doze por cento). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XXXIV do }{\b\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub art. 87 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 147 (Dec reto n\'ba 131 65, de 11/08/11, DOE de 12/08/11), efeitos a partir de 12/08/11.\line \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada ao inciso XXXIV, tendo sido acrescentado ao }{\b\i\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\' ba 8}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 9 (Decreto n\'ba 10346, de 21/05/07, DOE de 22/05/07), efeitos de 22/05/07 a 11/08/11:\line }{\b 0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXXIV - d as opera\'e7\'f5es internas com algod\'e3o em capulho, em pluma ou beneficiado, recebido por c ooperativas de produtores, diretamente dos seus associados, sob o amparado do di ferimento previsto no inciso X do caput do art. 343, de forma que a carga tribut \'e1ria incidente corresponda a um percentual efetivo de 12% (doze por cento)." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XXXV}{\*\bkmkend 87, XXXV}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXV - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das ope ra\'e7\'f5es i nternas com leite de gado tipo longa vida (esterilizado), fabricado neste Estado , de forma que a carga tribut\'e1ria incidente na opera\'e7\'e3o corresponda ao percentual de 7% (sete por cento); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXXV foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 100}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10984, de 26/03/08, DOE de 27/03/08), efeitos a partir de 27/03/08. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XXXVI}{\*\bkmkend 87, XXXVI} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXVI }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das opera\'e7\'f5e s internas com pescado, exceto crust\'e1ceo, molusco e r\'e3, em 100% (cem por c ento), observada a veda\'e7\'e3o ou estorno do cr\'e9dito fiscal, nos termos dos arts. 97 e 100, sendo que o benef\'edcio previsto neste inciso n\'e3o se aplica : \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6

\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXXVI foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 100}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10984, de 26/03/08, DOE de 27/03/08), efeitos a partir de 27/03/08. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub \'e0 opera\'e7\'e3o que destine o pescado \'e0 i ndustrializa \'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub ao pescado enlatado ou cozido; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub ao pescado seco ou salgado. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XXXVII}{\*\bkmkend 87, XXXVI I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXVI I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d as sa\'eddas i nternas de \'f3leos combust\'edveis a seguir indicados, destinados \'e0 usina te rmoel\'e9trica para produ\'e7\'e3o de energia el\'e9trica decorrente de contrata \'e7\'e3o de energia de reserva e de energia por disponibilidade, nos termos da legisla\'e7 \'e3o federal, nos seguintes percentuais e condi\'e7\'f5es, observado o disposto no \'a7 14: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XXXVII do }{\b\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 foi dada pela Altera\'e7\'e3o n\' ba 107 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n\'ba 11203, de 05/09/08, DOE de 06 e 07/09/08}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/07/08.\line \line Reda\'e7\'e3o anterior dada ao inciso XXXVII do }{\b\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 103 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11124, de 01/07/08, DOE de 02/07/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub ), efeitos de 01/07/08 a 05/09/08:\line }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXXVII - das sa\'eddas intern as de \'f3leo combust\'edvel com baixo teor de enxofre, do tipo OCB1, destinado \'e0 usina ter moel\'e9trica para produ\'e7\'e3o de energia el\'e9trica decorrente de contrata\ 'e7\'e3o de energia de reserva e de energia por disponibilidade, nos termos da l egisla\'e7\'e3o federal, nos seguintes percentuais, observado o disposto no \'a7 14:\line a) t ratando-se de usina vencedora de leil\'e3o de energia nova, realizado pela ANEEL at\'e9 30 de junho de 2008, de tal forma que a incid\'eancia do imposto resulte em uma carga tribut\'e1ria de 12% (doze por cento);\line b) tratando-se de usin a vencedora de

leil\'e3o de energia nova, realizado pela ANEEL no per\'edodo de 1\'ba de julho de 2008 at\'e9 30 de junho de 2009, em 100% (cem por cento)."\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3 o anterior dad a ao inciso XXXVII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 101 (}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11.019}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 25/04/08, DOE de 26 e 27/04/08), efeitos de 26/04/08 a 30/06/08:\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "XXXVII - }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub das sa\'eddas internas de \'f3leo combus t\'edvel com baixo teor de enxofre, do tipo OCB1, destinado \'e0 usina termoel\' e9trica para p rodu\'e7\'e3o de energia el\'e9trica decorrente de contrata\'e7\'e3o de energia de reserva e de energia por disponibilidade, nos termos da legisla\'e7\'e3o fede ral, de tal forma que a incid\'eancia do imposto resulte em uma carga tribut\'e1 ria de 12% (do ze por cento), observado o disposto no \'a7 14;"\line \line }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dad a ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub i nciso XXXVII, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 100}{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10984, de 26/03/08, DOE de 27/03/08), efeitos de 27/03/08 a 25/04/08.\line }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXXVII - das sa\'eddas intern as de \'f3leo combust\'edvel com baixo teor de enxofre, do tipo OCB1, destinado a usina termoe l\'e9trica para produ\'e7\'e3o de energia el\'e9trica decorrente de contrata\'e7 \'e3o de energia de reserva, nos termos do par\'e1grafo 3\'ba do art. 3\'ba da L ei Federal n \'ba 10.848/04, de tal forma que a incid\'eancia do imposto resulte em uma carga tribut\'e1ria de 12% (doze por cento), observado o disposto no \'a7 14;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub tratando-se de \'f3leo combust\'edvel com baixo teor de enxofr e, do tipo OCB1 ou OC-CMB, destinado \'e0 usina vencedora de leil\'e3o de energi a nova, realizado pela ANEEL at\'e9 30 de junho de 2008, de tal forma que a inci d\'eancia do imposto resulte em uma carga tribut\'e1ria de 12% (doze por cento); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "a", do inciso XXXVII do }{\b\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\' e7\'e3o n\'ba 138 (Decretos n\'bas 12313/10), efeitos a partir de 14/08/10.\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "a" do inciso XXXVII do }{\b\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd

0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 107 (}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'b a 11203, de 05 /09/08, DOE de 06 e 07/09/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub ), efeitos de 01/07/08 a 13/08/10:\line }{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) tratando-se de \'f3l eo combust\'ed vel com baixo teor de enxofre, do tipo OCB1, destinado \'e0 usina vencedora de l eil\'e3o de energia nova, realizado pela ANEEL at\'e9 30 de junho de 2008, de ta l forma que a incid\'eancia do imposto resulte em uma carga tribut\'e1ria de 12% (doze por cen to);" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub tratando-se de \'f3leo combust\'edvel com baixo teor de enxofr e, do tipo OCB1 ou OC-CMB, ou com alto teor de enxofre, do tipo OCA1, desde que na sua queima os n\'edveis de emiss\'e3o de poluentes n\'e3o sejam superiores ao s previstos para o OCB1 na produ\'e7\'e3o de energia, destinados \'e0 usina venc edora de leil \'e3o de energia nova, realizado pela ANEEL no per\'edodo de 01 de julho de 2008 at\'e9 31 de dezembro de 2008, em 100% (cem por cento). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b", do inciso XXXVII do }{\b\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\' e7\'e3o n\'ba 138 (Decretos n\'bas 12313/10), efeitos a partir de 14/08/10.\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "b" do inciso XXXVII do }{\b\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 107 (}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'b a 11203, de 05 /09/08, DOE de 06 e 07/09/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub ), efeitos de 01/07/08 a 13/08/10:\line }{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) tratando-se de \'f3l eo combust\'ed vel com baixo teor de enxofre, do tipo OCB1, ou com alto teor de enxofre, do tip o OCA1, desde que na sua queima os n\'edveis de emiss\'e3o de poluentes n\'e3o s ejam superiores aos previstos para o OCB1 na produ\'e7\'e3o de energia, destinad os \'e0 usina vencedora de leil\'e3o de energia nova, realizado pela ANEEL no per\'edodo de 01 de julho de 2008 at\'e9 31 de dezembro de 2008, em 100% (cem por cento)." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XXXVIII}{\*\bkmkend 87, XXXV III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXX VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b das opera \'e7\'f5es internas com embalagens de polipropileno e polietileno destinadas \'e 0 embalagem de a\'e7\'facar, fertilizantes e farinha de trigo por estabeleciment

os industriais, de tal forma que a incid\'eancia do imposto resulte em uma carga tribut\'e1ria de 7%. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXXVIII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 100}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10984, de 26/03/08, DOE de 27/03/08), efeitos a partir de 27/03/08. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XXXIX}{\*\bkmkend 87, XXXIX} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXIX }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das opera\'e7\'f5e s com \'f3leo extensor neutro leve (NCM 27.10.19.31) destinado a contribuinte be nefici\'e1rio de incentivo fiscal declarado em resolu\'e7\'e3o, de forma que a c arga tribut\'e1ria incidente corresponda a 12% (doze por cento); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXXIX foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 101 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11.019}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 25/04/08 , DOE de 26 e 27/04/08), efeitos a partir de 26/04/08, tendo sido renumerado par a inciso XXXIX pela Altera\'e7\'e3o n\'ba 102 (}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11089}{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/05/08, DOE de 31/05/08 a 01 /06/08), efeitos a partir de 31/05/08. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XL}{\*\bkmkend 87, XL}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XL - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 30/04/ 11, das opera \'e7\'f5es internas com os produtos de \'f3tica, constantes nas posi\'e7\'f5es d a NCM abaixo indicadas, de forma que a carga tribut\'e1ria incidente corresponda a um percentual efetivo de 14,6 % (quatorze inteiros e seis d\'e9cimos por cent o): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do inciso XL do }{\b\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 foi dada pela Alt era\'e7\'e3o n\'ba 141 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub (Decreto n\'ba 12534, de 23/12/10, DOE de 24/12/10), efeitos a partir de 24/1 2/10.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\

nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso XL do }{\b\i\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\' e3o n\'ba 119 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decre to n\'ba 11523}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub , de 06/05/09, DOE de 07/05/09), efeitos de 01/06/09 a 23/12/10:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub "}{\b0\i \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub XL - at\'e9 31/12/10, das opera\'e7\'f5es internas com os produtos de \'f3tica, constantes nas posi\'e7\' f5es da NCM abaixo indicadas, de forma que a carga tribut\'e1ria incidente corre sponda a um pe rcentual efetivo de 14,6 % (quatorze inteiros e seis d\'e9cimos por cento):"\lin e \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Reda\'e7\'e3o anterior dada ao inciso XL, tendo sido acrescentado ao }{\b\i\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\' e3o n\'ba 102 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decre to n\'ba 11089}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub , de 30/05/08, DOE de 31/05/08 e 01/06/08), efeitos de 31/05/08 a 31/05/ 09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "XL - de 01 /06/08 at\'e9 31/05/09, das opera\'e7\'f5es internas com os produtos de \'f3tica , constantes nas posi\'e7\'f5es da NCM abaixo indicadas, de forma que a carga tr ibut\'e1ria incidente corresponda a um percentual efetivo de 12 % (doze por cent o):" \par }\pard \trowd\trgaph70\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\br drw10\brsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\br sp0\brdrcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdr cf0 \clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1749\clbrdrl\brdrs \brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10 \brsp0\brdrcf0 \clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx6060\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub C\'d3DIGO NCM\cell \qc\sl0 \slmult1\sb0\sa0\li0\ri0\fi0 DESCRI\'c7\'c3O\cell } \row \trowd\trgaph70\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0 \cl brdrl\brdrs \brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10 \brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1749\clbrdrl\brdrs\brdrw 10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0 \brdrcf0 \clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx6060\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 9001.30.00\cell lentes de contato\cell } \row \trowd\trgaph70\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0 \cl mgf\clbrdrl \brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\b rdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdng10000\c

ellx1749\clmrg\clbrdrl\brdrs\brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\b rdrcf0\clbrdrt \brdrs\brdrw10\brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\clcfpat2\clshdn g10000\cellx6060\pard\intbl {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf6\nosupersub Nota: }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub O item acima foi acrescentado }{\b0\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 122 (D ecreto n\'ba 1 1656, de 11/08/09, DOE de 12/08/09), efeitos a partir de 12/08/09.}{\b0\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosupersub \cell \cell} \row \trowd\trgaph70\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0 \cl brdrl\brdrs \brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10 \brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1749\clbrdrl\brdrs\brdrw 10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0 \brdrcf0 \clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx6060\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0 \nosupersub 9001.40 e 9001.50\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0 lentes pa ra \'f3culos\cell } \row \trowd\trgaph70\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0 \cl brdrl\brdrs \brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10 \brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1749\clbrdrl\brdrs\brdrw 10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0 \brdrcf0 \clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx6060\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 9003\cell \qj\sl0\slmult1\sb0\sa0\li0\ri0\fi0 arma\'e7\'f5es para \'f3culos e artigos semelhantes, e suas partes\cell } \row \trowd\trgaph70\trbrdrt\brdrs\brdrw10\brsp0\brdrcf0\trbrdrb\brdrs\brdrw10\b rsp0\brdrcf0\trbrdrl\brdrs\brdrw10\brsp0\brdrcf0\trbrdrr\brdrs\brdrw10\brsp0\brd rcf0\trbrdrh\brdrs\brdrw10\brsp0\brdrcf0\trbrdrv\brdrs\brdrw10\brsp0\brdrcf0 \cl brdrl\brdrs \brdrw10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10 \brsp0\brdrcf0\clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx1749\clbrdrl\brdrs\brdrw 10\brsp0\brdrcf0\clbrdrr\brdrs\brdrw10\brsp0\brdrcf0\clbrdrt\brdrs\brdrw10\brsp0 \brdrcf0 \clbrdrb\brdrs\brdrw10\brsp0\brdrcf0\cellx6060\pard\intbl \qc\sl0\slmult1\sb0\sa0\li0\ri0\fi0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs20\cf0\nosupersub 9004\cell \'f3culos para corre\'e7\'e3o, prote\'e7 \'e3o ou outros fins, e artigos semelhantes\cell } \row \pard \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub XLI -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub nas opera\'e7\'f5es realizadas por ind\'fastrias vin\ 'edcolas e por produtoras de derivados de uva e vinho, sem preju\'edzo do previsto no inciso X XXIII deste artigo, em montante calculado por litro, limitado aos seguintes valo res }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ( Conv. ICMS 153 /04)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub :

\par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XLI foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08), efeitos a partir de 09/08/08. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas internas: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub produtos elaborados a partir de uva tipo americ ana e h\'edbri da: R$0,1941; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub Produtos elaborados a partir de uva tipo vin\'e dfera: R$0,323 5. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub na sa\'eddas interestaduais: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub para os estados das regi\'f5es sul e sudeste, e xceto para o E sp\'edrito Santo; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub produtos elaborados a partir de uva tipo amer icana e h\'edb rida: R$0,2750; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub produtos elaborados a partir de uva tipo vin\ 'edfera: R$0,4 583. \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub para os estados das regi\'f5es norte, nordeste e centro-oeste e para o Esp\'edrito Santo: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub produtos elaborados a partir de uva tipo amer icana e h\'edb rida: R$0,4714; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub produtos elaborados a partir de uva tipo vin\ 'edfera: R$0,7 857. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XLII}{\*\bkmkend 87, XLII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XLII}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub - das ope ra\'e7\'f5es i

nternas com eteno, propeno, benzeno, para-xileno, tolueno, orto-xileno, buteno e diciclopentadieno, de forma que a carga tribut\'e1ria incidente corresponda a 1 2% (doze por cento) \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XLII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 pelo Decreto n\'ba 11.059, de 19/05/08, DOE de 20/05/08, efeitos a partir de 20/05/08.\line \line O Dec. 11.336, de 25/ 11/08 renumerou de XXXIX para XLII o inciso acrescido pelo art. 4\'ba do Dec. 11 .059 \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XLIII}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub - at\'e9 31/12/2012, das opera\'e7\'f5es interestadu ais com o prod uto Etilenoglicol (MEG), classificado no c\'f3digo 2905.31.00 da NCM, calculando -se a redu\'e7\'e3o em 100% (cem por cento), sendo que (Conv. ICMS 159/08): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o da parte inicial do inciso XLIII do }{\b\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi modificada pela Altera\'e 7\'e3o n\'ba 139 (Decreto n\'ba 12444/10), prorroga\'e7\'e3o do prazo de vig\'ea ncia do benef \'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso XLIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela A ltera\'e7\'e3o n\'ba 120 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Decreto n\'ba 11576}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub , de 08/06/09, DOE de 09/06/09):\line }{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XLIII - at\'e9 30/04/2011, das opera\'e7\'f5es interestaduais com o produto Etilenoglicol (MEG), classific ado no c\'f3di go 2905.31.00 da NCM, calculando-se a redu\'e7\'e3o em 100% (cem por cento), sen do que (Conv. ICMS 159/08):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XLIII do }{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela A ltera\'e7\'e3o n\'ba 119 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub Decreto n\'ba 11523}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub , de 06/05/09, DOE de 07/05/09), efeitos de 01/05/09 a 08/06/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "XLII I - at\'e9 30/04/2011, das opera\'e7\'f5es internas e interestaduais com o produ to Etilenoglicol (MEG), classificado no c\'f3digo 2905.31.00 da NCM, calculandose a redu\'e7\'e3o em 100% (cem por cento), sendo que as opera\'e7\'f5es pass\'e

dveis do incen tivo corresponder\'e3o \'e0quelas vinculadas aos contratos celebrados a partir d e 01/01/2009, observando-se os crit\'e9rios e procedimentos definidos em Termo d e Acordo a ser firmado com o titular da Diretoria de Administra\'e7\'e3o Tribut\ 'e1ria da regi \'e3o do domic\'edlio fiscal do contribuinte (Conv. ICMS 159/08);"\line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o anterior dada ao inciso XLIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 114 (}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11425}{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/01/09, DO E de 31/01 e 01/02/09), efeitos de 01/02/09 a 30/04/09:\line }{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XLIII - at\'e9 30/04/09, das opera\'e7 \'f5es internas e interestaduais com o produto Etilenoglicol (MEG), classificado no c\'f3digo 2905.31.00 da NCM, calculando-se a redu\'e7\'e3o em 100% (cem por cento), sendo que as opera\'e7\'f5es pass\'edveis do incentivo corresponder\'e3o \'e0quelas vi nculadas aos contratos celebrados a partir de 01/01/2009, observando-se os crit\ 'e9rios e procedimentos definidos em Termo de Acordo a ser firmado com o titular da Diretoria de Administra\'e7\'e3o Tribut\'e1ria da regi\'e3o do domic\'edlio fiscal do cont ribuinte (Conv. ICMS 159/08)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub dada ao inciso XLIII, tendo sido acrescen tado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 113 (Decreto n\'ba 11.411, de 20/01/09, D OE de 21/01/09 ), efeitos de 21/01/09 a 31/01/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub "XLIII - at\'e9 30/04/09, das opera\'e7\'f5es internas e interestaduais com o produto Etilenoglicol (MEG), classificado no c\' f3digo 2905.31 .000 da NCM, calculando-se a redu\'e7\'e3o de 100% (cem por cento), sendo que as opera\'e7\'f5es pass\'edveis do incentivo corresponder\'e3o \'e0quelas que exce derem a m\'e9dia mensal das opera\'e7\'f5es tributadas, efetuadas nos \'faltimos 12 meses, obs ervando-se os crit\'e9rios e procedimentos definidos em Termo de Acordo a ser fi rmado com o titular da Diretoria de Administra\'e7\'e3o Tribut\'e1ria da regi\'e 3o do domic\'edlio fiscal do contribuinte (Conv. ICMS 159/08);" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24 \cf0\nosupersub a frui\'e7\'e3o do benef\'edcio fica condicionada a que o produt o se destine exclusivamente \'e0 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub fabrica\'e7\'e3o}{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f0\fs24\cf0\nosupersub de resinas }{\b0\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f0\fs24\cf0\nosupersub poli\'e9ster a serem utilizadas na produ\'e 7\'e3o de recipientes PET (polietileno tereftalato), filmes, fibras e filamentos ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub as opera\'e7\'f5es pass\'edveis do incentivo cor responder\'e3o

\'e0quelas vinculadas aos contratos celebrados a partir de 01/01/2009, observan do-se os crit\'e9rios e procedimentos definidos em Termo de Acordo a ser firmado com o titular da Diretoria de Administra\'e7\'e3o Tribut\'e1ria da regi\'e3o do domic\'edlio fiscal do contribuinte; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o benef\'edcio se aplica tamb\'e9m na opera\'e7\ 'e3o de venda \'e0 ordem quando: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "c" foi acrescentada ao inciso XLIII do }{\b\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 foi dada pela Altera\'e7 \'e3o n\'ba 124 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Decreto n\'ba 11699, de 08/09/09. DOE de 09/09/09}{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 09/09/09. \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub o adquirente origin\'e1rio e o vendedor remeten te estejam loc alizados neste estado; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o destinat\'e1rio esteja situado em outro estad o; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub o vendedor remetente tenha celebrado termo de a cordo nos term os da al\'ednea \'93b\'94. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XLIV}{\*\bkmkend 87, XLIV}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XLIV - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das ope ra\'e7\'f5es i nternas com computador de mesa (desktop) e computador port\'e1til (notebook), de forma que a carga tribut\'e1ria incidente corresponda a 12%(doze por cento); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XLIV do art. 87 foi dada pela Altera \'e7\'e3o n\'ba 118 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Decreto n\'ba 11481, de 08/04/09. DOE de 09/04/09}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/04/09.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XLIV tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3 o n\'ba 117 (D ecreto n\'ba 11470, de 18/03/09, DOE de 19/03/09), efeitos a partir de 01/04/09.

(sem efeitos)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "XLIV - das opera\'e7\'f5es internas com computadores e notebooks dos c\'f3digos NCM 8471.30.12, 8471.30.19 e 8471.50.10, de forma que a carga tribut\'e1ria inc idente corresponda a 12%;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XLV}{\*\bkmkend 87, XLV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XLV - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das opera\ 'e7\'f5es inte rnas com produtos n\'e3o comest\'edveis, exceto couro, resultantes do abate de a ves e de gado bovino, bufalino e su\'edno, em 100% (cem por cento), realizadas p or abatedouro que atenda as disposi\'e7\'f5es da legisla\'e7\'e3o sanit\'e1ria f ederal e estad ual; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XLV foi acrescentado ao}{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 120 (}{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11576 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 0 8/06/09, DOE d e 09/06/09), efeitos a partir de 09/06/09. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XLVI -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub das opera\'e7\'f5es internas com concentrado de cob re, de forma q ue a carga tribut\'e1ria incidente corresponda a 12% (doze por cento); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XLVI foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 124 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11699, de 08/09/09. DOE de 09/09/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub ), efeitos a partir de 09/09/09. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XLVII}{\*\bkmkend 87, XLVII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XLVII}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub - das opera\'e7\'f5e s internas com mercadorias avariadas, destinadas a consumidor final, realizadas por contribuintes que desenvolvam a atividade de com\'e9rcio varejista de m\'f3v eis, eletrodom\'e9sticos, equipamentos de \'e1udio e v\'eddeo e que possuam Cent ro de Distribu i\'e7\'e3o localizado neste estado, calculando-se a redu\'e7\'e3o em 80% (oitent a por cento), observando-se os crit\'e9rios e procedimentos definidos em Termo d e Acordo a ser firmado com o titular da Diretoria de Administra\'e7\'e3o Tribut\ 'e1ria da regi \'e3o do domic\'edlio fiscal do contribuinte; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br

sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XLVII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 126 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub ), efeitos a partir de 27/10/09. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XLVIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub das opera\'e7\'f5es internas com artefatos pr\'e9 -moldados de c imento produzidos neste estado, realizadas por contribuintes fabricantes inscrit os no CAD-ICMS sob os CNAE 2330-3/01, 2330-3/02 e 2330-3/99, destinados \'e0 con stru\'e7\'e3o de moradias vinculadas ao Programa Minha Casa, Minha Vida \'96 PMC MV, institu \'eddo pela Lei Federal n\'ba 11.977, de 7 de julho de 2009, e ao Programa Luz P ara Todos, institu\'eddo pelo Decreto Federal n\'ba 4.873, de 11 de novembro de 2003, de forma que a carga tribut\'e1ria incidente corresponda a 12% (doze por c ento). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XLVIII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 129 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11.913}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/12/09 , DOE de 31/12/09), efeitos a partir de 31/12/09. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, XLIX}{\*\bkmkend 87, XLIX}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XLIX}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'96 das opera\'e7\'f5e s internas e interestaduais com mercadorias adquiridas por \'f3rg\'e3os da admin istra\'e7\'e3o p\'fablica direta federal, estadual e municipal, para aplica\'e7\ 'e3o nas UMS \'96 Unidades Modulares de Sa\'fade, de forma que a carga tribut\'e 1ria incidente corresponda a 5% (cinco por cento), observados os crit\'e9rios e condi\'e7\'f5e s definidos no Conv\'eanio ICMS 114/09. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XLIX foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 130 (Decreto n\'ba 11.9 23, de 11/01/10, DOE de 12/01/10), efeitos a partir de 01/12/09. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, L}{\*\bkmkend 87, L}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub L - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/12,

nas sa\'eddas interestaduais dos produtos para-Xileno (PX) NCM 2902.43.00 e \'c1cido Tereft\' e1lico Purificado (PTA) NCM 2917.6.00, calculando-se a redu\'e7\'e3o em 100% (ce m por cento), sendo que a frui\'e7\'e3o do benef\'edcio fica condicionada a que os produtos se destinem exclusivamente \'e0 fabrica\'e7\'e3o de resinas poli\'e9ster a serem u tilizadas na produ\'e7\'e3o de \'c1cido Tereft\'e1lico Purificado (PTA), recipie ntes PET (Polietileno Tereftalato), Fios de Poli\'e9ster (POY), Filmes, Fibras e Filamentos (C onv. ICMS 118/10); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso L foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 138 (}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12313, de 13/08/10, DOE de 14 e 15/08/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub ), efeitos a partir de 01/09/10. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, LI}{\*\bkmkend 87, LI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub LI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das opera\'e7 \'f5es interna s com os produtos indicados a seguir, realizadas por contribuintes inscritos no CAD-ICMS sob o CNAE 2443-1/00 (metalurgia de cobre), de forma que a carga tribut \'e1ria incidente corresponda a 12% (doze por cento): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso LI foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\'ba 141 }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 12534 , de 23/12/10, DOE de 24/12/10), efeitos a partir de 24/12/10. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub esc\'f3ria - NCM 2621.90.90; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub \'e1cido sulf\'farico - NCM 2807.00.10; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub sulfato de n\'edquel - NCM 2833.24.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub mates de cobre; cobre de cementa\'e7\'e3o (preci pitado de cobr e) - NCM 7401.00.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub e)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub cobre n\'e3o refinado; \'e2nodos de cobre para r efina\'e7\'e3o eletrol\'edtica - NCM 7402.00.00;

\par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub c\'e1todos e seus elementos - NCM 7403.11.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub g)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub barras de cobre refinado para obten\'e7\'e3o de fios ("wire-ba rs") - NCM 7403.12.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub h)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub palanquilhas de cobre refinado (biletes) - NCM 7 403.13.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub i)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub cobre refinado em formas brutas, outros - NCM 74 03.19.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub j)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub lingotes e placas de cobre - NCM 7403.19.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub k)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub ligas \'e0 base de cobre-zinco (lat\'e3o) - NCM 7403.21.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub l) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub ligas \'e1 base de cobre-estanho (bronze) - NCM 7403.22.00;m) outras ligas de cobre (exceto ligas-m\'e3es da posi\'e7\'e3o 74.05) - NCM 7403. 29.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub n)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub desperd\'edcios e res\'edduos, de cobre - NCM 74 04.00.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub o)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub p\'f3s de estrutura n\'e3o lamelar - NCM 7406.10 .00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub p)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub p\'f3s de cobre de estrutura lamelar; escamas NCM 7406.20.00 ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub q)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub barras de cobre refinado - NCM 7407.10.10 ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub r) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub perfis de cobre refinado - NCM 7407.10.2; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub s)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub ocos de cobre - NCM 7407.10.21; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub t) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub barras e perfis de cobre, outros de cobre - NCM 7407.10.29 \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub u)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub barras \'e0 base de cobre-zinco (lat\'e3o) - NCM 7407.21.10; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o

utl0\shad0\f0\fs24\cf0\nosupersub v)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fios de cobre refinado com a maior dimens\'e3o d a se\'e7\'e3o transversal superior a 6mm - NCM 7408.11.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub w)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub chapas e tiras de ligas \'e0 base de cobre-zinco (lat\'e3o) NCM 7409.21.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub x) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub folhas e tiras de cobre refinado - NCM 7410.11.9 0; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub y)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub tubos de cobre n\'e3o aletados nem ranhurados NCM 7411.10.10 ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub z) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub tubos de cobre, outros - NCM 7411.10.90; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub aa) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub fios de cobre refinado com dimens\'e3o da se\'e 7\'e3o transve rsal inferior a 6mm - NCM 7408.19.00; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "aa" foi acrescentado ao inciso LI do }{\b\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\' ba 143 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 12551, de 20/01/11, DOE de 21/01/11), efeitos a partir de 21/01/ 11. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub ab)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub Chapas e tiras de cobre refinado - NCM 7409.11. 00 \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "ab" foi acrescentado ao inciso LI do }{\b\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87 pela Altera\'e7\'e3o n\' ba 143 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 12551, de 20/01/11, DOE de 21/01/11), efeitos a partir de 21/01/ 11. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, LII}{\*\bkmkend 87, LII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub LII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das opera\ 'e7\'f5es inte rnas com os produtos a seguir indicados, realizadas pelo fabricante, de forma qu e a carga tribut\'e1ria incidente corresponda a 12% (doze por cento):

\par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso LII foi acrescentado ao art. 87 }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 145 (D ecreto n\'ba 1 2831/11), de 09/05/11, DOE de 10/05/11, efeitos a partir de 01/06/11. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub estireno: NCM 2902.50.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub etilbenzeno: NCM 2902.60.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub \'e9steres do \'e1cido acr\'edlico de metila : N CM 2916.12.10; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub \'e9steres do \'e1cido acr\'edlico de etila (EA) : NCM 2916.12. 20; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub e)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub \'e9steres do \'e1cido metacr\'edlico de etila: NCM 2916.14.20 ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub copol\'edmeros de estireno-acrilonitrila (SAN) NCM 3903.20.0 0; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub g)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub copol\'edmeros de acrilonitrila-butadieno-estire no com carga ( ABS): NCM 3903.30.10; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub h)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub poli (metacrilato de metila): NCM 3906.10.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub i)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub policarbonatos \'93Outros\'94: NCM 3907.40.90; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub j)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub chapas n\'e3o alveolares de poli (metacrilato de metila): NCM 3920.51.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub k)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub chapas n\'e3o alveolares de policarbonatos: NCM 3920.61.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub l) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub pel\'edculas de policarbonatos: NCM 3920.61.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub m)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub chapas alveolares de pol\'edmeros de estireno: N

CM 3921.11.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub n) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub chapas alveolares de pol\'edmeros de cloreto de vinila: NCM 39 21.12.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub o)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub chapas alveolares de outros pl\'e1sticos: NCM 39 21.19.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub p)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub chapas de poli (tereftalato de etileno): NCM 392 1.90.20; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, LIII}{\*\bkmkend 87, LIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub LIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das ope ra\'e7\'f5es i nternas e interestaduais com os produtos listados no anexo \'fanico do Conv\'ean io ICMS 08/11, destinados ao tratamento e controle de efluentes industriais e do m\'e9sticos, }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub inclu \'eddas a desobstru\'e7\'e3o de tubula\'e7\'f5es industriais, a inibi\'e7\'e3o d e odores e o tratamento de \'e1guas de processos produtivos em geral, inclusive das ind\'fastrias de papel e de celulose,}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f0\fs24\cf0\nosupersub mediante o emprego de tecnologia de acelera\'e7\'e3o da biodegrada\'e7\'e3o, realizadas por empresas licenciadas pelos \'f3rg\'e3os com petentes estaduais, calculando-se a redu\'e7\'e3o em 35% (trinta e cinco por cen to), }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub n\'e3o sendo exigido o estorno dos cr\'e9ditos vinculados ao benef\'edcio relativo \'e0s entr adas de mercadorias, insumos e servi\'e7os tomados}{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub , }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub observado o disposto no \'a7 15}{\b0\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso LIII foi acrescentado ao art. 87 }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 145 ( Decreto n\'ba 12831/11), de 09/05/11, DOE de 10/05/11, efeitos a partir de 01/06/11, \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, LIV}{\*\bkmkend 87, LIV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub LIV - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das opera\ 'e7\'f5es inte rnas com preformas - NCM 3923.30.00 - realizadas por contribuintes inscritos no CAD - ICMS sob o CNAE 2222-6/00 (fabrica\'e7\'e3o de embalagens de material pl\' e1stico), de forma que a carga tribut\'e1ria incidente corresponda a 12% (doze p or cento); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso LIV foi acrescentado ao art. 87 }{\b\i0\ul0\strike0\v0\expn

d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 145 (D ecreto n\'ba 1 2831/11), de 09/05/11, DOE de 10/05/11, efeitos a partir de 01/06/11. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 87, LV}{\*\bkmkend 87, LV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub LV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das opera\'e7 \'f5es interna s com capacetes para motociclistas, NCM 6505.10.00, e acess\'f3rios para capacet es de motociclistas, NCM 6507.00.00, realizadas por contribuintes inscritos no C AD - ICMS sob o CNAE 2229-3/02 (fabrica\'e7\'e3o de artefatos de material pl\'e1 stico para uso s industriais) de forma que a carga tribut\'e1ria incidente corresponda a 12% (d oze por cento). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso LV foi acrescentado ao art. 87 }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 145 (De creto n\'ba 12 831/11), de 09/05/11, DOE de 10/05/11, efeitos a partir de 01/06/11. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 87, 1o}{\*\bkmkend 87, 1o}{ \b \'a7 1\'ba }A dedu\'e7\'e3o a que se refere o inciso XIII corresponder\'e1 ao valor obtido pela aplica\'e7\'e3o de um dos percentuais a seguir indicados, sob re a base de c\'e1lculo de origem, em fun\'e7\'e3o da al\'edquota interestadual referente \'e0 opera\'e7\'e3o: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 1\'ba do art. 87 foi dada pela Altera\ 'e7\'e3o n\'ba 80 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub D ecreto n\'ba 10072}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub , de 15/08/06, DOE de 16/08/06), efeitos a partir de 16/08/06.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub \'a7 1\'ba, tendo sido acrescentado ao art. 87}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela}{\b0\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 25 (}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7983 d e 26/06/01, DO E de 27/06/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ), efeitos de 01/05/01 a 15/08/06:\line }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba A dedu\'e7\'e3o a que se re fere o inciso XIII corresponder\'e1 ao valor obtido pela aplica\'e7\'e3o do percentual de 10,4 9% (dez inteiros e quarenta e nove cent\'e9simos por cento) sobre a base de c\'e 1lculo de origem, em fun\'e7\'e3o da al\'edquota interestadual referente \'e0 op era\'e7\'e3o." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub com produto farmac\'eautico relacionados na al\'ednea \'93a\'94, 9,9

0% (nove inteiros e noventa cent\'e9simos por cento); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub com produto de perfumaria, de toucador ou de higiene pessoal relaci onado na al\'ednea \'93b\'94, 10,49% (dez inteiros e quarenta e nove cent\'e9sim os por cento). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 87, 2o}{\*\bkmkend 87, 2o}{ \b \'a7 2\'ba} N\'e3o se aplica o disposto no inciso XIII deste artigo: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 2\'ba do art. 87 foi dada pela Altera\ 'e7\'e3o n\'ba 80 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub D ecreto n\'ba 10072}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub , de 15/08/06, DOE de 16/08/06), efeitos a partir de 16/08/06.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub \'a7 2\'ba, tendo sido acrescentado ao art. 87}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela}{\b0\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 25 (}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7983 d e 26/06/01, DO E de 27/06/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ), efeitos de 01/05/01 a 15/08/06:\line }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba N\'e3o se aplica o disposto no inciso XII I:\line I - nas opera\'e7\'f5es realizadas com os produtos das posi\'e7\'f5es 30 03 e 3004, quando as pessoas jur\'eddicas industrializadoras ou importadoras d os mesmos tenham firmado com a Uni\'e3o, \'93compromisso de ajustamento de condu ta\'94, ou pre enchidos os requisitos constantes da legisla\'e7\'e3o federal espec\'edfica nos termos da cl\'e1usula primeira do Conv\'eanio ICMS 24/01;\line II - quando os pr odutos forem exclu\'eddos do campo de incid\'eancia das contribui\'e7\'f5es refe ridas no incis o XIII;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub nas opera\'e7\'f5es realizadas com os produtos das pos i\'e7\'f5es 30 .03, exceto no c\'f3digo 3003.90.56, nos itens 3002.10.1, 3002.10.2, 3002.10.3, 3002.20.1, 3002.20.2, 3006.30.1 e 3006.30.2 e nos c\'f3digos 3001.20.90, 3001.90 .10, 3001.90.90, 3002.90.20, 3002.90.92, 3002.90.99, 3005.10.10, 3006.60.00 e na posi\'e7\'e3o 30.04, exceto no c\'f3digo 3004.90.46, quando as pessoas jur\'eddicas industria lizadoras ou importadoras dos mesmos tenham firmado com a Uni\'e3o, \'93compromi sso de ajustamento de conduta\'94, ou preenchidos os requisitos constantes da le gisla\'e7\'e3o federal espec\'edfica nos termos da cl\'e1usula primeira do Conv\'eanio ICMS 34 /06; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub quando os produtos forem exclu\'eddos do campo de inc id\'eancia das

contribui\'e7\'f5es referidas no inciso XIII. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 87, 3o}{\*\bkmkend 87, 3o}{ \b \'a7 3\'ba }O documento fiscal que acobertar as opera\'e7\'f5es indicadas no inciso XIII deste artigo dever\'e1, al\'e9m das demais indica\'e7\'f5es prevista s na legis la\'e7\'e3o tribut\'e1ria: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 3\'ba do art. 87 foi dada pela Altera\ 'e7\'e3o n\'ba 80 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub D ecreto n\'ba 10072}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub , de 15/08/06, DOE de 16/08/06), efeitos a partir de 16/08/06.\line \line Reda\'e7\'e3o anterior dada ao inciso I, do \'a7 3\'ba do art. 87 pela Alt era\'e7\'e3o n \'ba 26 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 09/08/01 a 15/08 /06:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - con ter a identifica\'e7\'e3o dos produtos pelos respectivos c\'f3digos da TIPI, e e m rela\'e7\'e3o aos medicamentos, a indica\'e7\'e3o, tamb\'e9m, do n\'famero do lote de fabric a\'e7\'e3o (Conv. ICMS 62/01);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inic ial do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 3\'ba, t endo sido acrescentado ao art. 87}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub pela}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub Altera\'e7\'e3o n\'ba 25 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7983 de 26/06/01, DOE de 27/06/01} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 3\'ba O doc umento fiscal que acobertar as opera\'e7\'f5es indicadas no inciso XIII}{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub }{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub dever\'e1, al\'e9m das demai s indica\'e7\'f5es previstas na legisla\'e7\'e3o tribut\'e1ria: - (efeitos de 01 /05/01 a 15/08/06)\line I - conter a identifica\'e7\'e3o dos produtos pelos resp ectivos c\'f3d igos da TIPI e n\'famero do lote de fabrica\'e7\'e3o; (efeitos at\'e9 08/08/01)\ line II - constar no campo \'93Informa\'e7\'f5es Complementares\'94: (efeitos at \'e9 15/08/2006\line a) existindo o regime especial de utiliza\'e7\'e3o de cr\'e 9dito presumid o da contribui\'e7\'e3o para o PIS/PASEP e da COFINS, nos termos da legisla\'e7\ 'e3o federal espec\'edfica, conforme disposto na cl\'e1usula primeira do Conv\'e anio ICMS 24/01; \line b) nos casos em que sejam preenchidos os requisitos da le gisla\'e7\'e3o federal espec\'edfica que regulamenta o setor de medicamentos, a express\'e3o c onstante da cl\'e1usula primeira do Conv\'eanio ICMS 24/01;\line c) nos demais c asos, a express\'e3o \'93Base de C\'e1lculo com dedu\'e7\'e3o do PIS COFINS\'94, seguida da in forma\'e7\'e3o: Conv\'eanio ICMS 24/01." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub conter a identifica\'e7\'e3o dos produtos pelos respec tivos c\'f3dig os da TIPI, e em rela\'e7\'e3o aos medicamentos, a indica\'e7\'e3o, tamb\'e9m, d o n\'famero do lote de fabrica\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub constar no campo \'93Informa\'e7\'f5es Complementares \'94: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub existindo o regime especial de utiliza\'e7\'e3o de cr\'e9dito presumido da contribui\'e7\'e3o para o PIS/PASEP e da COFINS, nos termos da legi sla\'e7\'e3o federal espec\'edfica, conforme disposto na cl\'e1usula quarta do Conv. ICMS 34/06, o n\'famero do regime; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub nos casos em que sejam preenchidos os requisitos da legisla \'e7\'e3o federal espec\'edfica que regulamenta o setor de medicamentos, a expre ss\'e3o constante na al\'ednea \'93b\'94 do inciso II da cl\'e1usula quarta do C onv\'eanio ICMS 34/06; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub nos demais casos, a express\'e3o \'93Base de C\' e1lculo com de du\'e7\'e3o do PIS COFINS\'94, seguida da informa\'e7\'e3o: Conv\'eanio ICMS 34/ 06. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 87, 4o}{\*\bkmkend 87, 4o}{ \b \'a7 4\'ba} {\b Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 4\'ba do art. 87 foi revogado pela Altera\'e7\'e3o n\'ba 36 ( }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decret o n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub , efeitos a partir de 23/11/02.\line \line }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o a nterior dada a o \'a7 4\'ba, tendo sido acrescentado ao art. 87 pela Altera\'e7\'e3o n\'ba 25 ( }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decret o n\'ba 7983 de 26/06/01, DOE de 27/06/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub ), efeitos de 01/05/01 a 22/11/02:\line }{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 4\'ba Nas opera\'e7 \'f5es de que trata o inciso XIII n\'e3o haver\'e1 restri\'e7\'e3o da utiliza\'e 7\'e3o dos cr \'e9ditos fiscais referentes aos insumos utilizados ou os referentes as opera\'e 7\'f5es anteriores." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 87, 5o}{\*\bkmkend 87, 5o}{ \b \'a7 5\'ba} O documento fiscal que acobertar as opera\'e7\'f5es indicadas nos incisos XV a XVIII do art. 87 dever\'e1, al\'e9m das demais indica\'e7\'f5es pr evistas na legisla\'e7\'e3o tribut\'e1ria: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs

p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 5\'ba foi acrescentado ao art. 87 pela Altera\'e7\'e3o n\'ba 36 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 837 5, de 22/11/02, DOE de 23 e 24/11/02)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 14/10/02. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub conter a identifica\'e7\'e3o dos produtos pelos respec tivos c\'f3dig os da NBM/SH; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub constar no campo \'93Informa\'e7\'f5es Complementares \'94: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24 \cf0\nosupersub a express\'e3o \'93Base de C\'e1lculo com dedu\'e7\'e3o do PIS C OFINS \'96 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub 10 /03\'94, para as opera\'e7\'f5es indicadas no }{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f0\fs24\cf0\nosupersub inciso XV}{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "a", do inciso II, do \'a7 5\'ba do ar t. 87 }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Alt era\'e7\'e3o n\'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03), efeitos a partir de 2 8/04/03.\line \line Reda\'e7\'e3o anterior dada a al\'ednea "a", do inciso II, d o \'a7 5\'ba do art. 87 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11 /02)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos de 14/10/02 a 27/04/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub "a) a express\'e3o \'93Base de C\'e1lculo com dedu\'e7\'e3o do PIS COFINS \'96 Conv. ICMS 127/02\'94, para as opera\'e7\'f5es indicadas no inciso XV;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24 \cf0\nosupersub a express\'e3o \'93Base de C\'e1lculo com dedu\'e7\'e3o do PIS C OFINS \'96 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub 13

3/02\'94, para as opera\'e7\'f5es indicadas nos incisos XVI a XVIII; \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 87, 6o}{\*\bkmkend 87, 6o}{ \b \'a7 6\'ba }{\cf0 O disposto nos }incisos XV a XVIII{\cf0 n\'e3o se aplica ( }{\b0 Convs. ICMS}{\cf0 133/02 e 10/03): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da parte inicial do \'a7 6\'ba do art. 87 foi dada pela Altera \'e7\'e3o n\'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03), efeitos a partir de 28/04/03.\line \line Reda\'e7\'e3o anterior dada a parte inicial do \' a7 6\'ba do art. 87 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub pela Altera\'e7\'e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02)} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeit os de 11/11/02 a 27/04/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub "\'a7 6\'ba O disposto nos incisos XVI a XVIII n\'e3o se aplica:" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub \'e0 transfer\'eancia para outro estabelecimento do fa bricante ou im portador; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub \'e0 sa\'edda com destino \'e0 industrializa\'e7\'e3o : \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub \'e0 remessa em que a mercadoria deva retornar ao es tabelecimento remetente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub \'e0 opera\'e7\'e3o de venda ou faturamento direto ao consumidor fi nal. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 87, 7o}{\*\bkmkend 87, 7o}{ \b \'a7 7\'ba} A redu\'e7\'e3o prevista no inciso XVIII deste artigo, em rela\'e 7\'e3o aos produtos classificados no Cap\'edtulo 84 da NBM/SH, aplica-se, exclus ivamente, aos produtos auto propulsados. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 7\'ba foi acrescentado ao art. 87 pela Altera\'e7\'e3o n\'ba 36 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 837 5, de 22/11/02, DOE de 23 e 24/11/02)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 11/11/02. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 87, 8o}{\*\bkmkend 87, 8o}{ \b \'a7 8\'ba}{\fs22 }A redu\'e7\'e3o da base de c\'e1lculo do ICMS, prevista n os incisos XVI a XVIII, n\'e3o dever\'e1 resultar diminui\'e7\'e3o da base de c\

'e1lculo d a opera\'e7\'e3o subseq\'fcente, quando esta corresponder ao pre\'e7o de venda a consumidor constante de tabela estabelecida ou sugerida ao p\'fablico por \'f3r g\'e3o competente ou sugerida pelo fabricante ({\b0 Conv. ICMS} 133/02). \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 8\'ba foi acrescentado ao art. 87 pela Altera\'e7\'e3o n\'ba 39 (D ecreto n\'ba 8 435, de 03/02/03, DOE de 04/02/03), efeitos a partir de 08/01/03. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 87, 9o}{\*\bkmkend 87, 9o}{ \b \'a7 9\'ba} {\cf0 Nas hip\'f3teses em que a base de c\'e1lculo da substitui\' e7\'e3o tribut\'e1ria n\'e3o corresponda ao pre\'e7o de venda a consumidor const ante de ta bela estabelecida ou sugerida ao p\'fablico por \'f3rg\'e3o competente ou sugeri da pelo fabricante, a margem de valor agregado dever\'e1 incidir sobre o valor r esultante da aplica\'e7\'e3o da redu\'e7\'e3o prevista nos }incisos XV a XVIII{\ cf0 (}{\b0 Co nvs. ICMS}{\cf0 133/02 e 10/03 ). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 9\'ba do art. 87 foi dada pela Altera\'e7\' e3o n\'ba 41 ( Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03), efeitos a partir de 28/04/03.\ line \line Reda\'e7\'e3o anterior dada ao \'a7 9\'ba, tendo sido acrescentado ao art. 87 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub pela }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7 \'e3o n\'ba 39 (Decreto n\'ba 8435, de 03/02/03, DOE de 04/02/03), efeitos de 08 /01/03 a 27/04/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub "\'a7 9\'ba Nas hip\'f3teses em que a base de c\'e1lculo da substitu i\'e7\'e3o tribut\'e1ria n\'e3o corresponda ao pre\'e7o de venda a consumidor co nstante de tabela estabelecida ou sugerida ao p\'fablico por \'f3rg\'e3o compete nte ou sugerid a pelo fabricante, a margem de valor agregado dever\'e1 incidir sobre o valor re sultante da aplica\'e7\'e3o da redu\'e7\'e3o prevista nos incisos XVI a XVIII (C onv. ICMS 133/02)." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 10. Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 10 do art. 87 foi revogado pela Altera\'e7\'e3o n\'ba 69 }{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9651}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 16/11/05, DOE de 17/11/05), ef eitos a partir de 17/11/05.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 10 }{\b\i0\

ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 87}{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\ 'e3o n\'ba 57 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decreto n\'ba 9152, de 28/07/04, DOE de 29/07/04}{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 29/07/04 a 16/11/05:\ line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " {\*\bkmkstart 87, 10}{\*\bkmkend 87, 10}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0 \f1\fs20\cf0\nosupersub \'a7 10. Tratando-se de \'e1lcool transportado a granel, o benef\'edcio de redu\'e7\'e3o de base de c\'e1lculo previsto no inciso XXII f ica condicionado \'e0 celebra\'e7\'e3o de Termo de Acordo espec\'edfico, a ser f irmado entre o contribuinte destinat\'e1rio da mercadoria e a Secretaria da Fazenda, atrav\'e9 s da Diretoria de Administra\'e7\'e3o Tribut\'e1ria da regi\'e3o do domic\'edlio fiscal do contribuinte, ap\'f3s parecer t\'e9cnico da Ger\'eancia de Substitui\ 'e7\'e3o Tribu t\'e1ria, na qual ser\'e3o determinadas as condi\'e7\'f5es e procedimentos aplic \'e1veis."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o anterior dada}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub ao \'a7 10 tendo sido acrescentado ao art. 87 pela Altera\'e7 \'e3o n\'ba 52 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 8969}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b de 12/02/04, DOE de 13/02/04), efeitos de 13/02/03 a 28/07/04:\line }{\b0\i\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 10. }{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Tratando-se de \'e1lcool transportado a granel, o benef\'edcio de redu\'e7\'e3o de base de c\'e1lculo pr evisto no inci so XXII fica condicionado \'e0 celebra\'e7\'e3o de Termo de Acordo espec\'edfico , a ser firmado entre o contribuinte destinat\'e1rio da mercadoria e a Secretari a da Fazenda, atrav\'e9s da Diretoria de Administra\'e7\'e3o Tribut\'e1ria da re gi\'e3o do dom ic\'edlio fiscal do contribuinte, no qual ser\'e3o determinadas as condi\'e7\'f5 es e procedimentos aplic\'e1veis."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub O art. 8\'ba do }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8969/04}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , determina que ficam convali dados os procedimentos adotados a partir de 01/01/04, nas opera\'e7\'f5es com \' e1lcool destin ado a uso n\'e3o automotivo, n\'e3o autorizando, contudo, a restitui\'e7\'e3o ou compensa\'e7\'e3o de import\'e2ncias j\'e1 recolhidas. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 87, 11}{\*\bkmkend 87, 11}{ \b \'a7 11.} A redu\'e7\'e3o prevista nos incisos XXIV e XXV depender\'e1 de aut oriza\'e7\'e3o do diretor de administra\'e7\'e3o tribut\'e1ria da regi\'e3o do d omic\'edli o fiscal do contribuinte e n\'e3o ser\'e1 concedida \'e0queles que se encontrem com d\'e9bito inscrito em d\'edvida ativa, salvo se a exigibilidade estiver susp ensa. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub A reda\'e7\'e3o atual do \'a7 11 do art. 87 foi dada pela Altera\'e7 \'e3o n\'ba 59 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decr eto n\'ba 9209}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub , de 04/11/04, DOE de 05/11/04).\line \line Reda\'e7\'e3o anterior dada ao \'a7 11 do art. 87 foi dada }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Altera\'e7\'e3o n\'ba 56 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9092, de 04/05/04. DOE de 05/05/04} {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 05/ 05/04 a 04/11/2004:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub \'a7 11. A redu\'e7\'e3o prevista no inciso XXIV n\'e3o se aplica \'e0s opera\'e 7\'f5es realizadas por contribuinte que se encontre com d\'e9bito inscrito em d\ 'edvida ativa, salvo se a exigibilidade estiver suspensa, e depender\'e1, ainda, de reconhecim ento pr\'e9vio, por parte do Diretor de Administra\'e7\'e3o Tribut\'e1ria da reg i\'e3o do domic\'edlio fiscal do contribuinte."\line \line }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 11, tendo s ido acrescentado ao art. 87 pela Altera\'e7\'e3o n\'ba 55 (Decreto n\'ba 9068 de 12/04/04, DOE de 13/04/04):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub "\'a7 11. A redu\'e7\'e3o prevista no inciso XXIV n\'e3o se apli ca \'e0s opera\'e7\'f5es realizadas por contribuinte que se encontre com d\'e9bi to inscrito em d\'edvida ativa e depender\'e1, ainda, de reconhecimento pr\'e9vi o, por parte d o Diretor de Administra\'e7\'e3o Tribut\'e1ria da regi\'e3o do domic\'edlio fisc al do contribuinte." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 12. Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 12 do art. 87 foi revogado pela Altera\'e7\'e3o n\'ba 69 }{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9651}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 16/11/05, DOE de 17/11/05), ef eitos a partir de 17/11/05.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 12 do art. 87 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Altera\'e7 \'e3o n\'ba 61 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decreto n\'ba 9292}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub , de 29/12/04, DOE de 30/12/04), efeitos de 30/12/04 a 16/ 11/05:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkm kstart 87, 12}{\*\bkmkend 87, 12}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub \'a7 12. A redu\'e7\'e3o prevista no inciso XXVI dest e artigo a plica-se, exclusivamente, nas hip\'f3teses em que as aquisi\'e7\'f5es forem efet uadas diretamente do estabelecimento industrial ou de suas filiais atacadistas o

u adquiridas diretamente do exterior."\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 12 tendo sido acrescentado ao art. 87 pela Altera\'e7\'e3o n\'ba 59 (Decreto n\'ba 9209}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 04/11/04 , DOE de 05/11 /04), efeitos de 05/11/04 a 29/12/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 12 A redu\'e7\'e3o prevista no inciso XXVI deste artigo aplica-se, exclusivamente, nas hip\'f3teses em que os remeten tes das mercad orias forem os pr\'f3prios contribuintes fabricantes ou suas filiais atacadistas ." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 87, 13}{\*\bkmkend 87, 13}{ \b \'a7 13. Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 13 do art. 87 foi revogado pela Altera\'e7\'e3o n\'ba 89 (Dec reto n\'ba 10346, de 21/05/07, DOE de 22/05/07), efeitos a partir de 22/05/07.\l ine \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada ao \'a7 13 d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub o art. 87}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub pela Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub ), efeito s de 18/05/05 a 21/05/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub "\'a7 13. }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub O tratamento previsto no inciso XXIX fica condicion ado a que o co ntribuinte tenha obtido aprova\'e7\'e3o t\'e9cnica para frui\'e7\'e3o de incenti vo fiscal ou financeiro concedido por este Estado, obedecidos os crit\'e9rios e limites estabelecidos em regime especial."\line \line }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 13, tendo sido acrescentado a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub o art . 87}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub p ela Altera\'e7\'e3o n\'ba 62 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Decreto n\'ba 9.332, de 14/02/05. DOE de 15/02/05}{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 15/02/05 a 17/05/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "\'a7 13 O tratamento previsto no inciso XXIX n\'e3o pode ser utilizado cumulativamen te com o previsto no Decreto n\'ba 8.064, de 21 de novembro de 2001;" \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 87, 14}{\*\bkmkend 87, 14}{ \b \'a7 14. }A redu\'e7\'e3o de base de c\'e1lculo prevista no inciso XXXVII alc an\'e7a desde a sa\'edda promovida pela refinaria, sendo que: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 14 do art. 87 foi dada pela Altera\'e7

\'e3o n\'ba 142 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub (Dec reto n\'ba 12537, de 30/12/10, DOE de 31/12/10), efeitos a partir de 31/12/10.\l ine \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Reda\'e7\'e3o anterior dada ao \'a7 14 do art. 87 pela Altera\'e7\'e3o n\'ba 129 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11.913}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/12/09, DOE de 31/12/09), efeitos de 31/12/09 a 30/12/10:\line }{\b0\i\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 14. A redu\'e7\'e3o de base de c\'e1lculo prevista no inciso XXXVII alcan\'e7a desde a sa\'edda promov ida pela refinaria, sendo que:\line I - a distribuidora, credenciada pela COPEC, dever\'e1 emi tir nota fiscal de venda demonstrando que no pre\'e7o praticado foi descontado o valor do ICMS dispensado, e enviar a sua c\'f3pia \'e0 refinaria para que a sua sa\'edda de \'f3leo combust\'edvel seja tamb\'e9m beneficiada com redu\'e7\'e3o de base de c \'e1lculo;\line II - a refinaria dever\'e1 emitir a nota de sa\'edda do \'f3leo combust\'edvel indicando a respectiva nota fiscal de venda referida no inciso I e a express\'e3o: \'93mercadoria destinada a termoel\'e9trica nos termos do inci so XXXVII do c aput do art. 87 do RICMS."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 14 do art. 8 7 pela Altera\'e7\'e3o n\'ba 119 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub Decreto n\'ba 11523}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub , de 06/05/09, DOE de 07/05/09), efeitos de 07/05/0 9 a 30/12/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub " \'a7 14. A redu\'e7\'e3o de base de c\'e1lculo prevista no inciso XXXVII alcan\ 'e7a desde a sa\'edda promovida pela refinaria, sendo que:\line I - a termoel\'e 9trica formalizar\'e1 o seu pedido \'e0 distribuidora que, quando autorizada pel a COPEC, dever \'e1 emitir nota fiscal de venda para entrega futura, demonstrando que no pre\'e 7o praticado foi descontado o valor do ICMS dispensado, e enviar a sua c\'f3pia \'e0 refinaria para fornecimento da correspondente quantidade de \'f3leo combust \'edvel com re du\'e7\'e3o de base de c\'e1lculo;\line II - a refinaria dever\'e1 emitir a nota de sa\'edda do \'f3leo combust\'edvel indicando a respectiva nota fiscal de ven da para entrega futura referida no inciso I e a express\'e3o: \'93mercadoria des tinada a termo el\'e9trica nos termos do inciso XXXVII do caput do art. 87 do RICMS."\line \lin e }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda \'e7\'e3o anterior dada ao \'a7 14 tendo sido acrescentado ao art. 87 pela Alter a\'e7\'e3o n \'ba 100}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b (Decreto n\'ba 10984, de 26/03/08, DOE de 27/03/08), efeitos de 27/03/08 a 06 /05/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub "\'a7 1 4. A redu\'e7\'e3o prevista no inciso XXXVII alcan\'e7a desde a sa\'edda promovi da pela refinaria para distribuidora, sendo que a distribuidora, quando autoriza da pelo titular da COPEC:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub I - dever\'e1 repassar o benef\'edcio tribut\'e1rio ao adquirente, m ediante desconto assinalado na nota fiscal, correspondente \'e0 diferen\'e7a ent re o ICMS cobrado anteriormente e o devido com a carga tribut\'e1ria de 12%;\lin e II - poder \'e1, para se ressarcir do imposto cobrado a maior, lan\'e7ar a cr\'e9dito, no c ampo "outros cr\'e9ditos" do livro Registro de Apura\'e7\'e3o do ICMS, no m\'eas

seguinte ao da ocorr\'eancia dos fatos, o valor correspondente ao benef\'edcio tribut\'e1rio repassado \'e0 termoel\'e9trica. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs24\cf0\nosupersub - a distribuidora, credenciada pela COPEC, dever\'e1: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub emitir nota fiscal de venda demonstrando que no pre\'e7o prati cado foi descontado o valor do ICMS dispensado, e contendo a express\'e3o: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs24\cf0\nosupersub \'93mercadoria destinada \'e0 termoel\'e9tric a nos termos do inciso XXXVII do }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24 \cf0\nosupersub caput}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0\nosupersub do art. 87 do RICMS\'94; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub enviar \'e0 refinaria um relat\'f3rio mensal ond e constem os n \'fameros das notas fiscais, os destinat\'e1rios e a quantidade de \'f3leo vendi do com redu\'e7\'e3o da base de c\'e1lculo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a refinaria dever\'e1 fornecer \'e0 distribuidora, co m redu\'e7\'e3 o de base de c\'e1lculo, a mesma quantidade de \'f3leo combust\'edvel indicada n o relat\'f3rio referido na al\'ednea \'93b\'94 do inciso I, consignando no corpo da nota fiscal a express\'e3o: \'93mercadoria destinada \'e0 termoel\'e9trica n os termos do i nciso XXXVII do }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub caput}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub do art. 87 do RICMS. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 15. }Na hip\'f3tese prevista no inciso LIII, o contribuinte poder\'e1, at\'e9 o \'faltimo dia \'fatil do exerc\' edcio anterior, optar pela redu\'e7\'e3o em 60% (sessenta por cento), mediante l avratura de "T ermo de Op\'e7\'e3o" no Registro de Utiliza\'e7\'e3o de Documentos Fiscais e Ter mos de Ocorr\'eancias, caso em que estornar\'e1 ou anular\'e1 o cr\'e9dito fisca l, vinculado ao benef\'edcio relativo \'e0s entradas ou aquisi\'e7\'f5es de merc adorias, inclu sive o cr\'e9dito relativo aos servi\'e7os a elas correspondentes, sendo que: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 15 foi acrescentado ao art. 87 }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 145 (Decr eto n\'ba 1283 1/11), de 09/05/11, DOE de 10/05/11, efeitos a partir de 10/05/11. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a op\'e7\'e3o n\'e3o poder\'e1 ser alterada dentro do mesmo exerc \'edcio; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub tratando-se do exerc\'edcio de 2011, poder\'e1 ser fe

ita at\'e9 o d ia 30 de junho de 2011. \par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO X\line DO LAN\'c7AMENTO \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 88}{\*\bkmkend 88}{\b Art. 88. }{ \b0 O lan\'e7amento do imposto ser\'e1 feito nos documentos e nos livros fiscais , com a descri\'e7\'e3o das opera\'e7\'f5es ou presta\'e7\'f5es, na forma previs ta neste Regul amento. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 89}{\*\bkmkend 89}{\b Art. 89.}{\ b0 O lan\'e7amento constitui atividade de exclusiva responsabilidade do contrib uinte, ficando sujeito a posterior homologa\'e7\'e3o pela autoridade fazend\'e1r ia. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 90}{\*\bkmkend 90}{\b Art. 90. }{ \b0 Ap\'f3s 5 anos, contados a partir de 1\'ba de janeiro do ano seguinte ao da efetiva\'e7\'e3o do lan\'e7amento pelo contribuinte, considera-se ocorrida a hom ologa\'e7\'e3o t\'e1cita do lan\'e7amento. \par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO XI\line DO CR\'c9DITO FISCAL \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O I\line Das Disposi\'e7\'f5es Prelimina res \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 91}{\*\bkmkend 91}{\b Art. 91. }{ \b0 O direito ao cr\'e9dito, para efeito de compensa\'e7\'e3o com o d\'e9bito do imposto, reconhecido ao estabelecimento que tenha recebido as mercadorias ou pa ra o qual tenh am sido prestados os servi\'e7os, \'e9 condicionado a que as mercadorias recebid as pelo contribuinte ou os servi\'e7os por ele tomados tenham sido acompanhados de documento fiscal id\'f4neo, no qual conste o destaque do imposto anteriorment e cobrado, emi tido por contribuinte em situa\'e7\'e3o regular perante o fisco, e, se for o cas o, \'e0 escritura\'e7\'e3o nos prazos e condi\'e7\'f5es estabelecidos na legisla \'e7\'e3o. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 92}{\*\bkmkend 92}{\b Art. 92.}{\ b0 Para os efeitos do artigo anterior, considera-se: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 92, I}{\*\bkmkend 92, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub documento fiscal id\'f4neo o q ue atenda a todas as exig\'eancias da legisla\'e7\'e3o pertinente, seja emitido por contribuinte em situa\'e7\'e3o regular perante o fisco e esteja acompanhado, quando exigido, de comprovante do recolhimento do imposto; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 92, II}{\*\bkmkend 92, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub imposto anter iormente cobra do a import\'e2ncia calculada mediante aplica\'e7\'e3o da al\'edquota sobre a ba se de c\'e1lculo de cada opera\'e7\'e3o ou presta\'e7\'e3o sujeita \'e0 cobran\' e7a do tributo; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 92, III}{\*\bkmkend 92, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub situa\'e7\ 'e3o regular p erante o fisco a do contribuinte que, \'e0 data da opera\'e7\'e3o ou presta\'e7\ 'e3o, estiver inscrito na reparti\'e7\'e3o fiscal competente, se encontrar em at ividade no local indicado e possibilitar a comprova\'e7\'e3o da autenticidade do s demais dados cadastrais declarados ao fisco. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O II\line Do Direito ao Cr\'e9dito \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O I\line Das Hip\'f3teses de Utiliza\ 'e7\'e3o do Cr\'e9dito Fiscal \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 93}{\*\bkmkend 93}{\b Art. 93. }{

\b0 Constitui cr\'e9dito fiscal de cada estabelecimento, para compensa\'e7\'e3o com o tributo devido em opera\'e7\'f5es ou presta\'e7\'f5es subseq\'fcentes e pa ra fins de apu ra\'e7\'e3o do imposto a recolher, salvo disposi\'e7\'e3o em contr\'e1rio: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, I}{\*\bkmkend 93, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor do impos to anteriormen te cobrado, relativo \'e0s aquisi\'e7\'f5es ou recebimentos reais ou simb\'f3lic os: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 93, I, a}{\*\bkmkend 93, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de m ercadorias par a comercializa\'e7\'e3o, inclusive material de embalagem; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 93, I, b}{\*\bkmkend 93, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de m at\'e9rias-pri mas, produtos intermedi\'e1rios, catalisadores e material de embalagem, para emp rego em processo de industrializa\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 93, I, c}{\*\bkmkend 93, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de s ementes, mudas , adubos, fertilizantes, corretivos de solo, aditivos, desinfetantes, espalhante s, dessecantes, desfolhantes, inseticidas, acaricidas, fungicidas, formicidas, g ermicidas, herbicidas, nematicidas, parasiticidas, sarnicidas, ra\'e7\'f5es, sai s minerais e m ineralizados, concentrados, suplementos, alimentos para animais, medicamentos, v acinas, soros, estimuladores e inibidores de crescimento, s\'eamen, embri\'f5es, ovos f\'e9rteis, girinos, alevinos, combust\'edveis e demais insumos empregados na produ\'e7 \'e3o agr\'edcola, na atividade extrativa vegetal ou animal, na pecu\'e1ria ou n a avicultura, observado o disposto no \'a7 4\'ba do art. 117 \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "c" do inciso I do art. 93 foi dada pe la Altera\'e7 \'e3o n\'ba 54 (Decreto n\'ba 9.029, de 19/03/04, DOE de 20 e 21/03/04), efeitos a partir de 01/04/04.\line \line Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "c) de sementes, m udas, adubos, fertilizantes, corretivos de solo, aditivos, desinfetantes, espalhantes, desseca ntes, desfolhantes, inseticidas, acaricidas, fungicidas, formicidas, germicidas, herbicidas, nematicidas, parasiticidas, sarnicidas, ra\'e7\'f5es, sais minerais e mineralizad os, concentrados, suplementos, alimentos para animais, medicamentos, vacinas, so ros, estimuladores e inibidores de crescimento, s\'eamen, embri\'f5es, ovos f\'e 9rteis, girinos, alevinos, combust\'edveis e demais insumos empregados na produ\ 'e7\'e3o agr \'edcola, na atividade extrativa vegetal ou animal, na pecu\'e1ria ou na avicult ura;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 93, I, d}{\*\bkmkend 93, I, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de m

ercadorias a s erem empregadas diretamente na gera\'e7\'e3o de energia; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 93, I, e}{\*\bkmkend 93, I, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de m ercadorias a s erem empregadas diretamente na extra\'e7\'e3o de subst\'e2ncias minerais ou f\'f 3sseis; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 93, I, f}{\*\bkmkend 93, I, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de c ombust\'edveis , lubrificantes, \'f3leos, aditivos e fluidos, desde que efetivamente utilizados na presta\'e7\'e3o de servi\'e7os de transporte intermunicipal e interestadual; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "f" foi dada pela Altera\'e7\'e3o n\'b a 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99).\line \line }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\lin e }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "f} {\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ) de }{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub combust\'edveis, l ubrificantes, \'f3leos, aditivos e fluidos, desde que efetivamente utilizados na presta\'e7 \'e3o de servi\'e7os de transporte intermunicipal e interestadual iniciados nest e Estado, quando estritamente necess\'e1rios \'e0 presta\'e7\'e3o do servi\'e7o; }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, I-A}{\*\bkmkend 93, I-A}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I-A -}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor do imposto antec ipado parcialmente, nos termos do art. 352-A, pelos contribuintes cujo imposto s eja apurado pelo regime normal, cabendo a sua escritura\'e7\'e3o no quadro "Cr\' e9dito do Imposto - Outros Cr\'e9ditos" do Registro de Apura\'e7\'e3o do ICMS; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I-A do }{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do 93 foi dada pela Altera\'e7\'e3o n\'ba 92 (Decr eto n\'ba 10414, de 03/08/07, DOE de 04 e 05/08/07), efeitos a partir de 04/08/0 7.\line \line Reda\'e7\'e3o anterior dada ao inciso I-A do }{\b\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 93 pela Altera\'e7\'e3o 53 (Decreto n\'ba 8990, de 27/02/04, de 28 e 29/02/04, efeitos de 01/03/04 a 03/08/ 07:\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I-A - o va lor do imposto antecipado parcialmente pelos contribuintes inscritos na condi\'e 7\'e3o de contribuinte normal, nos termos do art. 352-A, cabendo a sua escritura \'e7\'e3o no q

uadro "Cr\'e9dito do Imposto - Outros Cr\'e9ditos" do Registro de Apura\'e7\'e3o do ICMS."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso I-A, tendo sido acrescenta do ao }{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 93 pe la Altera\'e7\'e3o n\'ba 52 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Decreto n\'ba 8969}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub de 12/02/04, DOE de 13/02/04): (sem efeito)\line }{\b0\i\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I-A - o valor do imposto an tecipado parcialmente pelos contribuintes inscritos na condi\'e7\'e3o de contrib uinte normal, nos termos do art. 352-A;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, II}{\*\bkmkend 93, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor do im posto anterior mente cobrado, relativo \'e0s aquisi\'e7\'f5es de energia el\'e9trica usada ou c onsumida no estabelecimento (Lei n\'ba 7710/00): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso II do art. 93 foi dada p}{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 21 (}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\' ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/01.\line \line }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o orig in\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "{ \*\bkmkstart 93, II}{\*\bkmkend 93, II}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub II - a partir de 01/11/96, o valor do imposto a nteriormente cobrado, relativo \'e0s aquisi\'e7\'f5es de energia el\'e9trica usa da ou consumid a no estabelecimento e aos servi\'e7os de comunica\'e7\'e3o tomados, quando util izados na comercializa\'e7\'e3o, na industrializa\'e7\'e3o, na produ\'e7\'e3o, n a extra\'e7\'e3o, na gera\'e7\'e3o de energia ou na presta\'e7\'e3o de servi\'e7 o de transport e interestadual ou intermunicipal ou de servi\'e7o de comunica\'e7\'e3o;}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a partir de 1\'ba de novembro de 1996: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub quando for objeto de opera\'e7\'e3o de sa\'edda de energia el \'e9trica; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub quando consumida no processo de industrializa\' e7\'e3o; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o

utl0\shad0\f0\fs24\cf0\nosupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub quando seu consumo resultar em opera\'e7\'e3o d e sa\'edda ou presta\'e7\'e3o de servi\'e7o destinada ao exterior, na propor\'e7\'e3o destas s obre as sa\'eddas ou presta\'e7\'f5es totais; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub nas hip\'f3teses de entrada de energia el\'e9trica nos estabeleciment os n\'e3o indicados na al\'ednea anterior: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub de 1\'ba de novembro de 1996 a 31 de dezembro d e 2000; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub a partir do prazo previsto na Lei Complementar Federal n\'ba 87, de 13 de setembro de 1996; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do item 2, da al\'ednea "b", do inciso II do } {\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 93 foi da da pela Altera\'e7\'e3o n\'ba 141 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub (Decreto n\'ba 12534, de 23/12/10, DOE de 24/12/10), efeitos a par tir de 24/12/10.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao item 2, da al\'ednea "b", d o inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub caput} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art . 93 pela Altera\'e7\'e3o n\'ba 83 ( Decreto n\'ba 10.195, de 27/12/06, DOE de 2 8/12/06), efeitos de 28/12/06 a 23/12/10:\line }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "2 - a partir de 1\'ba de janeiro de 2011."\line \ line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub R eda\'e7\'e3o anterior dada ao item 2, da al\'ednea "b", do inciso II do }{\b\i\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 93 pela Altera\'e7\' e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02).\line }{\b0\i\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "2 - a partir de 1\'ba de ja neiro de 2007."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao item 2, da al\'ednea "b", do inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 93 p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub e la Altera\'e7 \'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/01/01 a 30/12/02}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\

b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "2 - a pa rtir de 1\'ba de janeiro de 2003.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, II-A}{\*\bkmkend 93, II-A}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II-A - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor do imposto an teriormente cobrado, relativo ao recebimento de servi\'e7os de comunica\'e7\'e3o utilizados pelo estabelecimento (Lei n\'ba 7710): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso II-A foi acrescentado ao art. 93 p}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/ 12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub ), efeitos a partir de 01/01/01. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a partir de 1\'ba de novembro de 1996: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub quando tenham sido prestados na execu\'e7\'e3o de servi\'e7os da mesma natureza; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub quando sua utiliza\'e7\'e3o resultar em opera\' e7\'e3o de sa \'edda ou presta\'e7\'e3o para o exterior, na propor\'e7\'e3o desta sobre as sa\ 'eddas ou presta\'e7\'f5es totais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub nas hip\'f3teses de recebimento de servi\'e7os d e comunica\'e7 \'e3o utilizados pelos estabelecimentos n\'e3o indicados na al\'ednea anterior: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub de 1\'ba de novembro de 1996 a 31 de dezembro d e 2000; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub a partir do prazo previsto na Lei Complementar Federal n\'ba 87, de 13 de setembro de 1996; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do item 2, da al\'ednea "b", do inciso II-A do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 93 foi da

da pela Altera\'e7\'e3o n\'ba 141 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub (Decreto n\'ba 12534, de 23/12/10, DOE de 24/12/10), efeitos a par tir de 24/12/10.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao item 2, da al\'ednea "b", d o inciso II-A do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub capu t }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do a rt. 93 pela Altera\'e7\'e3o n\'ba 93 ( Decreto n\'ba 10.195, de 27/12/06, DOE de 28/12/06).\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "2 - a partir de 1\'ba de janeiro de 2011."\line \line }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao ite m 2, da al\'ednea "b", do inciso II-A do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 93 pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 841 3, de 30/12/02. DOE de 31/12/02).\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub "2 - a partir de 1\'ba de janeiro de 2007."\line \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada ao item 2, da al\'ednea "b", do inciso II-A do }{\b\i\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 93 p}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 788 6, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/01/01 a 3-0/12/02}{\b\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "2 - a partir de 1\'ba de janeiro de 2003.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, III}{\*\bkmkend 93, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor do imposto anter iormente cobrado, relativo aos servi\'e7os de transporte interestadual e intermu nicipal prestados por terceiros e destinados a emprego: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 93, III, a}{\*\bkmkend 93 , III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em presta\'e7 \'f5es de servi\'e7os da mesma natureza ou em presta\'e7\'f5es de servi\'e7os de comunica\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 93, III, b}{\*\bkmkend 93 , III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em opera\'e7 \'f5es de comercializa\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 93, III, c}{\*\bkmkend 93 , III, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em processos d e industrializa\'e7\'e3o, produ\'e7\'e3o agropecu\'e1ria, extra\'e7\'e3o ou gera \'e7\'e3o de energia; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, IV}{\*\bkmkend 93, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0

\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor do im posto anterior mente cobrado, relativo aos servi\'e7os da mesma natureza contratados pelos pres tadores de servi\'e7os de transporte interestadual e intermunicipal, independent emente do sistema de tributa\'e7\'e3o adotado, nas seguintes situa\'e7\'f5es: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 93, IV, a}{\*\bkmkend 93, IV, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no transporte po r redespacho, tanto sendo este efetuado entre empresa transportadora e transport ador aut\'f4nomo como entre empresas transportadoras (}{\b0\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 635}{\b0\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 93, IV, b}{\*\bkmkend 93, IV, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no transporte in termodal (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub art. 638}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub ); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, V}{\*\bkmkend 93, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor do impos to anteriormen te cobrado em opera\'e7\'f5es de que tenha resultado a entrada, real ou simb\'f3 lica, no estabelecimento, de mercadorias, bens ou materiais, bem como do imposto relativo aos respectivos servi\'e7os de transporte, inclusive o imposto pago a t\'edtulo de d iferen\'e7a de al\'edquotas, sendo as mercadorias, bens ou materiais destinados: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 93, V, a}{\*\bkmkend 93, V, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a pa rtir de 01/11/ 96, ao seu ativo imobilizado, assim entendidos os bens destinados \'e0 manuten\' e7\'e3o das atividades do estabelecimento, atendida a legisla\'e7\'e3o federal ( }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'a7\ 'a7 11}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub e }{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 12}{\b0\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 93, V, b}{\*\bkmkend 93, V, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a pa rtir do prazo previsto na Lei Complementar Federal n\'ba 87, de 13 de setembro de 1996, ao uso ou consumo do pr\'f3prio estabelecimento, assim entendidas as mercadorias que n \'e3o forem destinadas a comercializa\'e7\'e3o, industrializa\'e7\'e3o, produ\'e 7\'e3o, gera \'e7\'e3o, extra\'e7\'e3o ou presta\'e7\'e3o, por n\'e3o serem consumidas nem in tegrarem o produto final ou o servi\'e7o na condi\'e7\'e3o de elemento indispens \'e1vel ou necess\'e1rio \'e0 sua produ\'e7\'e3o, composi\'e7\'e3o ou presta\'e7 \'e3o; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b", do inciso V do }{\b\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\st

rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 93 foi dada pela Alt era\'e7\'e3o n\'ba 141 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub (Decreto n\'ba 12534, de 23/12/10, DOE de 24/12/10), efeitos a partir de 24/1 2/10.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "b", do inciso V do }{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 93 pela Altera\'e 7\'e3o n\'ba 83 ( Decreto n\'ba 10.195, de 27/12/06, DOE de 28/12/06).\line }{\b 0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) a part ir de 01/01/20 11, ao uso ou consumo do pr\'f3prio estabelecimento, assim entendidas as mercado rias que n\'e3o forem destinadas a comercializa\'e7\'e3o, industrializa\'e7\'e3o , produ\'e7\'e3o, gera\'e7\'e3o, extra\'e7\'e3o ou presta\'e7\'e3o, por n\'e3o s erem consumida s nem integrarem o produto final ou o servi\'e7o na condi\'e7\'e3o de elemento i ndispens\'e1vel ou necess\'e1rio \'e0 sua produ\'e7\'e3o, composi\'e7\'e3o ou pr esta\'e7\'e3o (\'a7 11) (Lei Complementar n\'ba 87/96);"\line \line }{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "b", do inciso V do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub do art. 93 pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "b) a partir de 01/01/07, ao uso ou consumo do pr\'f 3prio estabele cimento, assim entendidas as mercadorias que n\'e3o forem destinadas a comercial iza\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e3o, extra\'e7\' e3o ou presta\'e7\'e3o, por n\'e3o serem consumidas nem integrarem o produto fin al ou o servi \'e7o na condi\'e7\'e3o de elemento indispens\'e1vel ou necess\'e1rio \'e0 sua p rodu\'e7\'e3o, composi\'e7\'e3o ou presta\'e7\'e3o (\'a7 11) (Lei Complementar n \'ba 87/96);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "b", do inciso V do }{\b\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 93 pela Altera\'e7 \'e3o n\'ba 15 (Decreto n\'ba 7729, de 29/12/99, DOE de 30/12/99).\line }{\b0\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) a partir d e 01/01/03, ao uso ou consumo do pr\'f3prio estabelecimento, assim entendidas as mercadorias q ue n\'e3o forem destinadas a comercializa\'e7\'e3o, industrializa\'e7\'e3o, prod u\'e7\'e3o, gera\'e7\'e3o, extra\'e7\'e3o ou presta\'e7\'e3o, por n\'e3o serem c onsumidas nem integrarem o produto final ou o servi\'e7o na condi\'e7\'e3o de el emento indispe ns\'e1vel ou necess\'e1rio \'e0 sua produ\'e7\'e3o, composi\'e7\'e3o ou presta\' e7\'e3o (\'a7 11) (Lei Complementar n\'ba 99/99);"\line \line }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior d ada a al\'edne a "b", do inciso V do art. 93 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03 /03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub , efeitos de 01/01/98 a 29/12/99:\line }{\b0\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 93, V, b}{\*\bkmke nd 93, V, b}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup

ersub b) a par tir de 01/01/00, ao uso ou consumo do pr\'f3prio estabelecimento, assim entendid as as mercadorias que n\'e3o forem destinadas a comercializa\'e7\'e3o, industria liza\'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e3o, extra\'e7\'e3o ou presta\'e7\'e3o, por n\'e3o se rem consumidas nem integrarem o produto final ou o servi\'e7o na condi\'e7\'e3o de elemento indispens\'e1vel ou necess\'e1rio \'e0 sua produ\'e7\'e3o, composi\' e7\'e3o ou presta\'e7\'e3o (\'a7 11) (Lei n\'ba 7247/97);}{\b0\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, VI}{\*\bkmkend 93, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor dos c r\'e9ditos pre sumidos e dos cr\'e9ditos mantidos por disposi\'e7\'e3o expressa da legisla\'e7\ 'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, VII}{\*\bkmkend 93, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor do imposto debit ado por ocasi\'e3o da sa\'edda da mercadoria, no per\'edodo em que tiver ocorrid o a sua entrada no estabelecimento, nos casos de devolu\'e7\'e3o ou de retorno, no valor total ou parcial, conforme o caso; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, VIII}{\*\bkmkend 93, VIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor dos estornos de d\'e9bitos, inclusive no caso de imposto pago indevidamente em virtude de err o de fato ocorrido na escritura\'e7\'e3o dos livros fiscais ou no preparo do doc umento de arrecada\'e7\'e3o, mediante lan\'e7amento, no per\'edodo de sua consta ta\'e7\'e3o, p elo valor nominal, no quadro "Cr\'e9dito do Imposto - Outros Cr\'e9ditos" do Reg istro de Apura\'e7\'e3o do ICMS, mencionando-se a origem do erro (}{\b0\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub arts. 112 e 113}{\b 0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, IX}{\*\bkmkend 93, IX}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor do im posto pago ind evidamente, inclusive em caso de reforma, anula\'e7\'e3o, revoga\'e7\'e3o ou res cis\'e3o de decis\'e3o condenat\'f3ria, na esfera administrativa ou judicial, no s termos do ato expedido ou proferido pela autoridade ou \'f3rg\'e3o competente. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, X}{\*\bkmkend 93, X}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor do event ual saldo cred or apurado no final do per\'edodo quando transferido de estabelecimento da mesma empresa, observado o disposto no \'a7 2\'ba do art. 114-A. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso X do art. 93 foi dada pela Altera\'e 7\'e3o n\'ba 31 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub (Dec reto n\'ba 8149 de 14/02/02, DOE de 15/02/02)}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inc

iso X do art. 93 pela Altera\'e7\'e3o n\'ba 29 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Decreto n\'ba 8087, de 27/12/01, DOE de 28/12/01}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{ \b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "X - o valor do e ventual saldo credor apurado no final do per\'edodo quando transferido de estabe lecimento da mesma empresa, observado o disposto no par\'e1grafo \'fanico do art . 119-A."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso X, tendo sido acrescentado ao art. 93 p}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Alter a\'e7\'e3o n \'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/01/01 a 27/12 /01:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "X - o v alor do eventual saldo credor apurado no final do per\'edodo quando transferido de estabelecimento da mesma empresa, observado o disposto no \'a7 18 (Lei n\'ba 7710)." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, XI}{\*\bkmkend 93, XI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI -}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas aquisi\'e 7\'f5es de pro dutos com diferimento junto a produtor rural ou extrator n\'e3o equiparado a com erciante ou a industrial, desde que n\'e3o haja veda\'e7\'e3o \'e0 utiliza\'e7\' e3o de cr\'e9dito fiscal vinculado \'e0 sa\'edda subseq\'fcente desses produtos ou dos resulta ntes de sua industrializa\'e7\'e3o, o valor resultante da aplica\'e7\'e3o dos pe rcentuais discriminados no Anexo 98 sobre o imposto diferido nestas aquisi\'e7\' f5es, devendo, entretanto, repassar igual valor ao remetente at\'e9 o nono dia d o m\'eas subse q\'fcente; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso XI foi acrescentado ao art. 93 pela Altera\'e7\'e3o n\'ba 5 4 (Decreto n\'ba 9.029, de 19/03/04, DOE de 20 e 21/03/04), efeitos a partir de 01/04/04. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o valor do imposto anteriormente cobrado, nas aquisi \'e7\'f5es efe tuadas por empresas que apuram o imposto pelo regime normal junto a empresas opt antes pelo simples nacional, informado no documento fiscal nos termos do art. 39 2. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 93 pela Altera\'e7\'e3o n\'ba 112 (Decreto n\'ba 11.396, de 30/12/08, DOE de 31/12/08), efeitos a partir de 31/12/08. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 93, 1o}{\*\bkmkend 93, 1o}{

\b\fs24 \'a7 1\'ba }{\b0 Salvo disposi\'e7\'e3o em contr\'e1rio, a utiliza\'e7\' e3o do cr\'e9dito fiscal relativo \'e0s aquisi\'e7\'f5es de mercadorias, mat\'e9 rias-prima s, produtos intermedi\'e1rios e material de embalagem, inclusive o relativo aos servi\'e7os tomados, condiciona-se a que: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o do atual \'a7 1\'ba do art. 93 foi dada pela Altera\'e7\' e3o n\'ba 5 (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub , para simples aperfei\'e7oamento do texto, e feitos a parti r de 01/01/97. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub as mercadorias adquiridas e os servi\'e7os tomados: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub estejam vinculados \'e0 comercializa\'e7\'e3o, i ndustrializa \'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e3o, extra\'e7\'e3o ou presta\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub sejam consumidos nos processos mencionados na al \'ednea anteri or; ou \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub integrem o produto final ou o servi\'e7o na cond i\'e7\'e3o de elemento indispens\'e1vel ou necess\'e1rio \'e0 sua industrializa\'e7\'e3o, prod u\'e7\'e3o, gera\'e7\'e3o, extra\'e7\'e3o ou presta\'e7\'e3o, conforme o caso; e \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub as opera\'e7\'f5es ou presta\'e7\'f5es subseq\'fcente s sejam tribut adas pelo imposto, sendo que, se algumas destas opera\'e7\'f5es ou presta\'e7\'f 5es forem tributadas e outras forem isentas ou n\'e3o tributadas, o cr\'e9dito f iscal ser\'e1 utilizado proporcionalmente \'e0s opera\'e7\'f5es de sa\'eddas e \ 'e0s presta \'e7\'f5es tributadas pelo imposto, ressalvados os casos em que seja assegurada pela legisla\'e7\'e3o a manuten\'e7\'e3o do cr\'e9dito. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 93, 2o}{\*\bkmkend 93, 2o}{ \b \'a7 2\'ba}{\b0 O cr\'e9dito dever\'e1 ser escriturado pelo seu valor nomina l. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 93, 3o}{\*\bkmkend 93, 3o}{ \b\fs24 \'a7 3\'ba }{\b0 O direito ao cr\'e9dito extingue-se ap\'f3s 5 anos, con tados da data da emiss\'e3o do documento fiscal}{\b0\cf6 }{\b0\cf0 ou da entrad a da merca doria no estabelecimento. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n

osupersub : A reda\'e7\'e3o atual do \'a7 3\'ba foi dada pela Altera\'e7\'e3o n\ 'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub ), para acrescentar a express\'e3o "ou da entrada d a mercadoria no estabelecimento". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 93, 4o}{\*\bkmkend 93, 4o}{ \b \'a7 4\'ba }{\b0 Quando o imposto n\'e3o estiver destacado no documento fisca l ou o seu destaque tiver sido feito a menos, a utiliza\'e7\'e3o do cr\'e9dito f iscal rest ante ou n\'e3o destacado ficar\'e1 condicionada \'e0 regulariza\'e7\'e3o mediant e emiss\'e3o de documento fiscal complementar, pelo remetente ou prestador, veda da a utiliza\'e7\'e3o, para esse fim, de "carta de corre\'e7\'e3o" (}{ art. 201, \'a7 6\'ba}{ \b0 ). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 93, 5o}{\*\bkmkend 93, 5o}{ \b \'a7 5\'ba}{\b0 Somente ser\'e1 admitido o cr\'e9dito fiscal do valor do imp osto corretamente calculado: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 5o, I}{\*\bkmkend 93, 5o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub se o imp osto for d estacado a mais do que o devido no documento fiscal; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 5o, II}{\*\bkmkend 93, 5o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub quand o, em oper a\'e7\'e3o interestadual, a legisla\'e7\'e3o da unidade federada de origem fixar base de c\'e1lculo superior \'e0 estabelecida em lei complementar ou em conv\'e anio ou protocolo, ou quando o imposto houver sido recolhido com base em pauta f iscal superior ao valor da opera\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 93, 6o}{\*\bkmkend 93, 6o}{ \b \'a7 6\'ba }{\b0 Na entrada de mercadorias e na utiliza\'e7\'e3o de servi\'e7 os oriundos de outras unidades da Federa\'e7\'e3o, o cr\'e9dito fiscal s\'f3 ser \'e1 admit ido se calculado pelas seguintes al\'edquotas: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 6o, I}{\*\bkmkend 93, 6o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub mercador ias ou ser vi\'e7os oriundos das Regi\'f5es Norte, Nordeste e Centro-Oeste, 12%; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 6o, II}{\*\bkmkend 93, 6o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub merca dorias ou servi\'e7os provenientes das Regi\'f5es Sul e Sudeste, 7%; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 6o, III}{\*\bkmkend 93, 6o, III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub se rvi\'e7os de transporte a\'e9reo, 4%. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 93, 7o}{\*\bkmkend 93, 7o}{ \b \'a7 7\'ba }{\b0 Para os efeitos do disposto no par\'e1grafo anterior, consid eram-se pertencentes \'e0: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 7o, I}{\*\bkmkend 93, 7o, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Regi\'e3 o Norte os Estados do Acre, Amap\'e1, Amazonas, Par\'e1, Rond\'f4nia, Roraima e Tocantin

s; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 7o, II}{\*\bkmkend 93, 7o, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Regi\ 'e3o Norde ste - os Estados de Alagoas, Bahia, Cear\'e1, Esp\'edrito Santo, Maranh\'e3o, Pa ra\'edba, Pernambuco, Piau\'ed, Rio Grande do Norte e Sergipe; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 7o, III}{\*\bkmkend 93, 7o, III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Re gi\'e3o Ce ntro-Oeste - O Distrito Federal e os Estados de Goi\'e1s, Mato Grosso e Mato Gro sso do Sul; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 7o, IV}{\*\bkmkend 93, 7o, I V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Regi\ 'e3o Sudes te - Os Estados de Minas Gerais, Rio de Janeiro e S\'e3o Paulo; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 7o, V}{\*\bkmkend 93, 7o, V} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Regi\'e3 o Sul - os Estados do Paran\'e1, Santa Catarina e Rio Grande do Sul. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 93, 8o}{\*\bkmkend 93, 8o}{ \b \'a7 8\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosup ersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O \'a7 8\'ba do art. 93 foi revogado pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub ). \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o origin\'e1ria:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub "\'a7 8\'ba Para apropria\'e7\'e3o do cr\'e9dito fiscal relativo a combust\'edveis, lubrificantes e demais produtos especificados na al\'ednea \ '93f\'94 do inciso I deste artigo, observar-se-\'e1 o seguinte:\line I - n\'e3o poder\'e1 util izar-se dos cr\'e9ditos relativos \'e0s entradas dos referidos materiais ou insu mos o contribuinte que optar pela utiliza\'e7\'e3o de cr\'e9dito presumido em su bstitui\'e7\'e3o ao aproveitamento de cr\'e9ditos fiscais relativos a opera\'e7\ 'f5es e presta \'e7\'f5es tributadas (art. 96, XI);\line II - o prestador de servi\'e7os de tra nsporte dever\'e1 elaborar um demonstrativo da efetiva utiliza\'e7\'e3o daqueles produtos em presta\'e7\'f5es de servi\'e7os tributadas, quando iniciadas no ter rit\'f3rio bai ano, que permanecer\'e1 \'e0 disposi\'e7\'e3o do fisco;\line III - o contribuint e adotar\'e1 por par\'e2metro para apropria\'e7\'e3o ou estorno do cr\'e9dito a propor\'e7\'e3o do valor das presta\'e7\'f5es iniciadas no territ\'f3rio baiano em rela\'e7 \'e3o ao total da receita decorrente dos servi\'e7os de transporte interestadual e intermunicipal executados pela empresa;\line IV - o contribuinte estornar\'e1 o cr\'e9dito fiscal relativo aos insumos empregados na presta\'e7\'e3o de servi

\'e7os iniciad os fora do territ\'f3rio baiano utilizando o quadro \'93D\'e9bito do Imposto - O utros D\'e9bitos\'94 do Registro de Apura\'e7\'e3o do ICMS." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 93, 9o}{\*\bkmkend 93, 9o}{ \b \'a7 9\'ba}{\b0 Quando se tratar de mercadoria importada que deva ser regist rada com direito ao cr\'e9dito, o imposto pago no momento do desembara\'e7o adua neiro pode r\'e1 ser escriturado no per\'edodo de apura\'e7\'e3o em que tiver ocorrido o se u recolhimento, ainda que a entrada efetiva da mercadoria se verifique em per\'e dodo posterior. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 93, 10}{\*\bkmkend 93, 10}{ \b \'a7 10.}{\b0 Nas opera\'e7\'f5es de arrendamento mercantil: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 10, I}{\*\bkmkend 93, 10, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o estabe lecimento arrendat\'e1rio do bem poder\'e1 creditar-se do imposto pago quando de sua aquis i\'e7\'e3o pela empresa arrendadora, conforme o }{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'a7 5\'ba do art. 563}{\b0\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 10, II}{\*\bkmkend 93, 10, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ao se r exercida a op\'e7\'e3o de compra pelo arrendat\'e1rio antes do final do contrato ou na h ip\'f3tese de contrato celebrado em desacordo com a legisla\'e7\'e3o federal, pa ra efeitos de aplica\'e7\'e3o do disposto no }{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f0\fs24\cf0\nosupersub \'a7 4\'ba do art. 563}{\b0\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , poder\'e1 a arrendadora utiliza r como cr\'e9dito fiscal o valor do imposto correspondente \'e0 aquisi\'e7\'e3o anterior do be m objeto da opera\'e7\'e3o de venda; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 10, III}{\*\bkmkend 93, 10, III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na hip\'f3te se de restitui\'e7\'e3o do bem \'e0 empresa arrendadora, tendo o arrendat\'e1rio feito uso do cr\'e9dito na forma do }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub \'a7 5\'ba do art. 563}{\b0\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub , dever\'e1 ser estornado o valor correspond ente, nos termos do }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\ cf0\nosupersub inciso IV do referido par\'e1grafo}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub , observado o prazo decadencial; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso III, do \'a7 10 do art. 93 foi dada pela Altera\'e7\'e3o n\'ba 22 (Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/01), efeitos a par tir de }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 01/01/01.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "III - na hip\'f3tese do inciso anterior, tendo o

arrendat\'e1rio feito uso do cr\'e9dito na forma do \'a7 5\'ba do art. 563, deve r\'e1 ser estornado o valor correspondente, nos termos do inciso IV do referido par\'e1grafo, observado o prazo decadencial;". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 10, IV}{\*\bkmkend 93, 10, I V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub se o contrato d e arrendamento mercantil vier a ser objeto de substitui\'e7\'e3o do bem arrendad o ou da pessoa do arrendat\'e1rio, a utiliza\'e7\'e3o do cr\'e9dito fiscal de qu e cuida o }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub \'a7 5 \'ba do art. 563}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub ser\'e1 feita de acordo com o inciso VI do referido par\'e1grafo. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 93, 11}{\*\bkmkend 93, 11}{ \b \'a7 11.}{\b0 Nas entradas reais ou simb\'f3licas de mercadorias, insumos, b ens do ativo permanente, bens de uso e materiais de consumo, e nas utiliza\'e7\' f5es de se rvi\'e7os de transporte e de comunica\'e7\'e3o, os documentos fiscais ser\'e3o l an\'e7ados: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 11, I}{\*\bkmkend 93, 11, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no Regis tro de Ent radas, facultada a ado\'e7\'e3o dos sistemas de lan\'e7amento global de que cuid am os }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'a7\'a7 5\'ba a 8\'ba do art. 322}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24 \cf0\nosupersub : \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 93, 11, I, a}{\*\bkmkend 93, 11, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub sob o t\'edtulo "ICMS - Valores Fiscais", nas colunas: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 93, 11, I, a, 1}{\*\bkmke nd 93, 11, I, a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub "Opera\'e7\'f5es ou Presta\'e7\'f5es com Cr\'e9dito do Imposto": \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 93, 11, I, a, 1, 1.1}{\*\ bkmkend 93, 11, I, a, 1, 1.1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0\nosupersub 1.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0 \nosupersub tratando-se de mercadorias, mat\'e9rias-primas, produtos intermedi\ 'e1rios, material de embalagem e outras mercadorias adquiridas e servi\'e7os tom ados, quando efetivamente destinados ou utilizados na comercializa\'e7\'e3o, na industrializa \'e7\'e3o, na produ\'e7\'e3o, na extra\'e7\'e3o, na gera\'e7\'e3o de energia ou na presta\'e7\'e3o de servi\'e7o de transporte interestadual ou intermunicipal o u de servi\'e7o de comunica\'e7\'e3o, estando as opera\'e7\'f5es ou presta\'e7\' f5es subseq \'fcentes sujeitas ao imposto (art. 116, II); \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 93, 11, I, a, 1, 1.2}{\*\ bkmkend 93, 11, I, a, 1, 1.2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0\nosupersub 1.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu persub revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br

sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub O item "1.2", da al\'ednea "a", do inciso I, do \'a7 11, do art. 93, foi revogado pela Altera\'e7\'e3o n\'ba 22 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/01}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a parti r de 01/01/01. \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub "1.2 - a partir de 01/11/96, tratando-se de be ns do ativo im obilizado, inclusive quanto aos servi\'e7os de transporte a eles correspondentes ;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 93, 11, I, a, 1, 1.3}{\*\ bkmkend 93, 11, I, a, 1, 1.3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0\nosupersub 1.3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0 \nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a partir do prazo previsto na Lei Complementar Federal n\'ba 87, de 13 d e setembro de 1996, tratando-se de bens de uso ou materiais de consumo, inclusiv e os servi\'e7 os de transporte correspondentes; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub o item 1.3, da al\'ednea "a", do inciso I, do \'a7 11 do art. 93} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi da da }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pel a Altera\'e7\'e3o n\'ba 145 (Decreto n\'ba 12831/11), de 09/05/11, DOE de 10/05/ 11, efeitos a partir de 10/05/11.\line \line Reda\'e7\'e3o anterior dada ao item 1.3, da al\'e dnea "a", do inciso I, do \'a7 11 do art. 93 pela Altera\'e7\'e3o n\'ba 113 (Dec reto n\'ba 11.411, de 20/01/09, DOE de 21/01/09), efeitos de 21/01/09 a 09/05/11 :\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "1.3 - a part ir de 01/01/11, tratando-se de bens de uso ou materiais de consumo, inclusive os servi\'e7os de transporte correspondentes (Lei Complementar n\'ba 87/96);\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub o item 1.3, da al\'ednea "a", do inciso I, do \'a7 11 do art. 93 pela Altera\'e7\'e3 o n\'ba 39 (Decreto n\'ba 8435, de 03/02/03, DOE de 04/02/03), efeitos a partir de 01/01/03.\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub "1.3 - a partir de 01/01/07, tratando-se de bens de uso ou materiais de consumo, i nclusive os servi\'e7os de transporte correspondentes (Lei Complementar n\'ba 87 /96);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao item 1.3, da al\'ednea "a", do inciso I, do \'a7 11 do art. 93 pela Altera\'e7\'e3o n\'ba 15 (Decreto n\'ba 7729, de 29/12/99, DOE de 30/12/99), efeitos de 30/12/99 a 31/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "1.3 - a partir de 01/01/03, tratan

do-se de bens de uso ou materiais de consumo, inclusive os servi\'e7os de transporte correspon dentes (Lei Complementar n\'ba 99/99);\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao item 1.3, da al\'ed nea "a", do inciso I, do \'a7 11 do art. 93 pela Altera\'e7\'e3o n\'ba 5 (}{\b\ i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'b a 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub ), efeitos de 01/01/98 a 29/12/99:\line }{\b0\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 93, 11, I, a, 1, 1.3}{\*\bkmkend 93, 11, I, a, 1, 1.3}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0 \shad0\f1\fs20\cf0\nosupersub 1.3 - a partir de 01/01/00, tratando-se de bens de uso ou materiais de consumo, inclusive os servi\'e7os de transporte corresponde ntes (Lei n\'ba 7247/97);}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs24\cf0 \nosupersub ". \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 93, 11, I, a, 2}{\*\bkmke nd 93, 11, I, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub "Opera\'e7\'f5es ou Presta\'e7\'f5es sem Cr\'e9dito do Imposto": \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 93, 11, I, a, 2, 2.1}{\*\ bkmkend 93, 11, I, a, 2, 2.1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0\nosupersub 2.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0 \nosupersub tratando-se de mercadorias ou servi\'e7os alheios \'e0 atividade do estabelecimento; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 93, 11, I, a, 2, 2.2}{\*\ bkmkend 93, 11, I, a, 2, 2.2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0\nosupersub 2.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0 \nosupersub tratando-se de mercadorias ou servi\'e7os relacionados com opera\'e 7\'f5es ou presta\'e7\'f5es subseq\'fcentes isentas ou n\'e3o tributadas; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 93, 11, I, a, 2, 2.3}{\*\ bkmkend 93, 11, I, a, 2, 2.3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0\nosupersub 2.3 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs24 \cf0\nosupersub a partir do prazo previsto na Lei Complementar Federal n\'ba 87, de 13 de setembro de 1996, tratando-se de bens de uso ou materiais de consumo, inclusive os servi\'e7os de transporte correspondentes; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub o item 2.3, da al\'ednea "a", do inciso I, do \'a7 11 do art. 93} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi da da }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pel a Altera\'e7\'e3o n\'ba 145 (Decreto n\'ba 12831/11), de 09/05/11, DOE de 10/05/ 11, efeitos a partir de 10/05/11.\line \line Reda\'e7\'e3o anterior dada ao item 2.3, da al\'e dnea "a", do inciso I, do \'a7 11 do art. 93 pela Altera\'e7\'e3o n\'ba 59 (Decr eto n\'ba 9209}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub , de 0 4/11/04, DOE de 05/11/04), efeitos de }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub 01/01/07 a 09/05/11:\line }{\b0\i\ul0\strike0\v0

\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "2.3 - at\'e9 31/12/10, trat ando-se de ben s de uso ou materiais de consumo, inclusive os servi\'e7os de transporte corresp ondentes (Lei Complementar n\'ba 87/96);"\line \line }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a}{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o item 2.3, da al \'ednea "a", do inciso I do \'a7 11 do art. 93 \line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "2.3 - }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub at\'e9 31/12/06, tratando-se de bens de uso ou materiais de consumo, inclusive os servi\'e7os de transporte correspondentes (Lei Complementar n\'ba 87/96);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao item 2.3, da al\'ed nea "a", do inciso I do \'a7 11 do art. 93 pela Altera\'e7\'e3o n\'ba 39 (Decret o n\'ba 8435, de 03/02/03, DOE de 04/02/03), efeitos de 01/01/03 a 04/11/04:\li ne }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "2.3 - a partir d e 01/01/07, tratando-se de bens de uso ou materiais de consumo, inclusive os ser vi\'e7os correspondentes (Lei Complementar n\'ba 87/96);\line \line }{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao item 2.3, da al\'ednea "a", do inciso I, do \'a7 11 do art. 93 pela Altera\'e 7\'e3o n\'ba 15 (Decreto n\'ba 7729, de 29/12/99, DOE de 30/12/99), efeitos de 3 0/12/99 a 31/1 2/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub "2.3 - at\'e9 31/12/02, tratando-se de bens de uso ou materiais de consumo, inclusive os servi\'e7os correspondentes (Lei Complementar n\'ba 99/99);"\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao item 2.3, da al\'ednea "a", do inciso I, do \'a7 11 do art. 93 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/01/98 a 2 9/12/99:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "{\* \bkmkstart 93, 11, I, a, 2, 2.3}{\*\bkmkend 93, 11, I, a, 2, 2.3}}{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 2.3 - at\'e9 31/12/99 , tratando-se de bens de uso ou materiais de consumo, inclusive os servi\'e7os c orresponde ntes;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub ". \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 93, 11, I, a, 2, 2.4}{\*\ bkmkend 93, 11, I, a, 2, 2.4}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0\nosupersub 2.4}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\ fs24\cf0 \nosupersub - tratando-se de bens destinados ao ativo imobilizado, hip\'f3tese em que ser\'e1 consignada, na coluna \'93Observa\'e7\'f5es\'94, a express\'e3o \ '93cr\'e9dito fiscal a ser apropriado nos termos do \'a7 17 do art. 93\'94; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O item 2.4 foi acrescentado pela Altera\'e7\'e3o n\'ba 22 (Decreto n\'ba 7902 de 07/02/ 01, DOE de 08/02/01)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c

f0\nosupersub , efeitos a partir de 01/01/01. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 93, 11, I, b}{\*\bkmkend 93, 11, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub na col una \'93Observa\'e7\'f5es\'94, relativamente aos totais das diferen\'e7as de al\ 'edquotas, cujos valores ser\'e3o apurados segundo a al\'edquota interna aplic\' e1vel \'e0 respectiva esp\'e9cie de mercadoria ou servi\'e7o, tratando-se de: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 93, 11, I, b, 1}{\*\bkmke nd 93, 11, I, b, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub mercadoria oriunda de outra unidade da Federa\'e7\'e3o e destinada: \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 93, 11, I, b, 1, 1.1}{\*\ bkmkend 93, 11, I, b, 1, 1.1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0\nosupersub 1.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0 \nosupersub ao ativo permanente: \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 93, 11, I, b, 1, 1.1, 1.1 .1}{\*\bkmkend 93, 11, I, b, 1, 1.1, 1.1.1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub 1.1.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0 \shad0\f0\fs24\cf0\nosupersub para manuten\'e7\'e3o das atividades do estabelec imento; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 93, 11, I, b, 1, 1.1, 1.1 .2}{\*\bkmkend 93, 11, I, b, 1, 1.1, 1.1.2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub 1.1.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0 \shad0\f0\fs24\cf0\nosupersub sendo a mercadoria alheia \'e0s atividades do est abelecimento; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 93, 11, I, b, 1, 1.2}{\*\ bkmkend 93, 11, I, b, 1, 1.2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0\nosupersub 1.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0 \nosupersub a uso ou consumo do estabelecimento; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 93, 11, I, b, 2}{\*\bkmke nd 93, 11, I, b, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub utiliza\'e7\'e3o de servi\'e7o cuja presta\'e7\'e3o tiver sido iniciada em outr a unidade da Federa\'e7\'e3o e n\'e3o estiver vinculada a opera\'e7\'f5es ou pre sta\'e7\'f5es subseq\'fcentes; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 11, II}{\*\bkmkend 93, 11, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no Re gistro de Apura\'e7\'e3o do ICMS: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 93, 11, II, a}{\*\bkmkend 93, 11, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub no t ocante \'e0s aquisi\'e7\'f5es das mercadorias e aos servi\'e7os tomados, com bas e no Registro de Entradas, observado o disposto no inciso III do art. 116}{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 93, 11, II, b}{\*\bkmkend 93, 11, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub rela tivamente \'e0 diferen\'e7a de al\'edquotas: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 93, 11, II, b, 1}{\*\bkmk

end 93, 11, II, b, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub no quadro \'93D\'e9bito do Imposto\'94, item "Outros D\'e9bitos", t ratando-se de: \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 93, 11, II, b, 1, 1.1}{\* \bkmkend 93, 11, II, b, 1, 1.1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 1.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24 \cf0\nosupersub bens do ativo permanente procedentes de outras unidades da Fede ra\'e7\'e3o, quer destinados \'e0 manuten\'e7\'e3o das atividades do estabelecim ento, quer alheios a tais atividades; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 93, 11, II, b, 1, 1.2}{\* \bkmkend 93, 11, II, b, 1, 1.2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 1.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24 \cf0\nosupersub bens de uso ou materiais de consumo procedentes de outras unida des da Federa\'e7\'e3o; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 93, 11, II, b, 1, 1.3}{\* \bkmkend 93, 11, II, b, 1, 1.3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 1.3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24 \cf0\nosupersub utiliza\'e7\'e3o de servi\'e7o cuja presta\'e7\'e3o tiver sido iniciada em outra unidade da Federa\'e7\'e3o e n\'e3o estiver vinculada a opera\ 'e7\'f5es ou presta\'e7\'f5es subseq\'fcentes; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 93, 11, II, b, 2}{\*\bkmk end 93, 11, II, b, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub no quadro \'93Cr\'e9dito do Imposto\'94, item "Outros Cr\'e9ditos": \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 93, 11, II, b, 2, 2.1}{\* \bkmkend 93, 11, II, b, 2, 2.1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 2.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24 \cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub tratando-se de bens do ativo imobilizado procedentes de outras unida des da Federa\'e7\'e3o, inclusive os servi\'e7os de transporte correspondentes, observando-se que o lan\'e7amento do cr\'e9dito dar-se-\'e1 parceladamente, na forma prevista no \'a7 17; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do item 2.1, da al\'ednea "b", do inciso II do \'a7 11 do art. 93 foi dada pela Altera\'e7\'e3o n\'ba 22 (Decreto n\'ba 7902 d e 07/02/01, DO E de 08/02/01), efeitos a partir de }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub 01/01/01.\line \line }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line } {\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "2.1 - a partir d e 01/11/96, tratando-se de bens do ativo imobilizado procedentes de outras unida des da Federa\'e7\'e3o, assim entendidos aqueles destinados \'e0 manuten\'e7\'e3 o das atividad es do estabelecimento, inclusive os servi\'e7os de transporte correspondentes;". \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 93, 11, II, b, 2, 2.2}{\* \bkmkend 93, 11, II, b, 2, 2.2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 2.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24 \cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0

\nosupersub a partir do prazo previsto na Lei Complementar Federal n\'ba 87, de 13 de setembro de 1996, tratando-se de bens de uso ou materiais de consumo proce dentes de outr as unidades da Federa\'e7\'e3o, inclusive os servi\'e7os de transporte correspon dentes. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub o item 2.2, da al\'ednea "b", do inciso II, do \'a7 11 do art. 93 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi d ada }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pe la Altera\'e7\'e3o n\'ba 145 (Decreto n\'ba 12831/11), de 09/05/11, DOE de 10/05 /11, efeitos a partir de 10/05/11.\line \line Reda\'e7\'e3o anterior dada ao item 2.2, da al\' ednea "b", do inciso II, do \'a7 11 do art. 93 pela Altera\'e7\'e3o n\'ba 88 (De creto n\'ba 10.333, de 26/04/07, DOE de 27/04/07), efeitos a patir de 01/01/07 a 09/05/11: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "2.2 - a partir de 01/01/11, tratando-se de bens de uso ou materiais de consumo procedentes de outras unidades da Federa\'e7\'e3o, inclusive os servi\'e7os de t ransporte corr espondentes (Lei Complementar n\'ba 87/96)."\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ao item 2.2, da al\'ed nea "b", do inciso II, do \'a7 11 do art. 93 pela Altera\'e7\'e3o n\'ba 39 (Decr eto n\'ba 8435, de 03/02/03, DOE de 04/02/03), efeitos de 01/01/03 a 31/12/06:\l ine }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "2 .2 - a partir de 01/01/07, tratando-se de bens de uso ou materiais de consumo procedentes de o utras unidades da Federa\'e7\'e3o, inclusive os servi\'e7os de transporte corres pondentes (Lei Complementar n\'ba 87/96)."\line \line }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao item 2.2, da al\'ednea "b", do inciso II, do \'a7 11 do art. 93 pela Altera\'e7\'e3o n\'ba 15 (Decreto n\'ba 7729, de 29/12/99, DOE de 30/12/99), efeitos de 30/12/99 a 31/12 /02:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "2.2 - a partir de 01/01/03, tratando-se de bens de uso ou materiais de consumo proceden tes de outras unidades da Federa\'e7\'e3o, inclusive os servi\'e7os de transport e corresponden tes (Lei Complementar n\'ba 99/99)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao item 2. 2, da al\'ednea "b", do inciso II, do \'a7 11 do art. 93 pela Altera\'e7\'e3o n \'ba 5 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/01/98 a 29/12/99:\line }{\b0\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 93, 11, II , b, 2, 2.2}{\*\bkmkend 93, 11, II, b, 2, 2.2}}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub 2.2 - a partir de 01/01/00, tratando-se de bens de uso ou materiais de consumo procedentes de outras unidades da Federa\'e7\'e3o, inclusive os servi\'e7os de transporte correspondentes (Lei n\'ba 7247/97).}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub "

\par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 12. }Al\'e9m dos lan\'e7amentos de que cuida o par\'e1grafo anterior, os cr\'e9ditos referentes a bens do ativo imobilizado ser\'e3o objeto de outro lan\'e7amento, em documento denominado Cont role de Cr\'e9 dito de ICMS do Ativo Permanente (CIAP), nos termos do \'a7 2\'ba do art. 339. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 12 do art. 93 foi dada pela Altera\'e7 \'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06).\line \line }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao \'a7 12 do art. 93 pela Altera\'e7\'e3o n\'ba 22 (Decreto n\'ba 79 02 de 07/02/01, DOE de 08/02/01), efeitos de }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub 01/01/01 a 18/01/06:\line }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 93, 12}{\*\bkmk end 93, 12}\'a7 12. Al\'e9m dos lan\'e7amentos de que cuida o par\'e1grafo anter ior, os cr \'e9ditos referentes a bens do ativo imobilizado ser\'e3o objeto de outro lan\'e 7amento, em documento denominado Controle de Cr\'e9dito de ICMS do Ativo Permane nte (CIAP), nos termos dos \'a7\'a7 1\'ba e 2\'ba do art. 339."\line \line }{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior da da ao \'a7 12 do art. 93 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98 , DOE de 04/03 /98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/03/98:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub "\'a7 12. Al\'e9m dos lan\'e7amentos de que cuida o par\'e1grafo anterior, os cr\'e9ditos referentes a bens do ativo imobilizado ser\'e3o objeto de outro lan\'e7amento, em documento denominado Controle de Cr\'e9dito de ICMS d o Ativo Permanente (CIAP), nos termos do par\'e1grafo \'fanico do art. 339."\lin e \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o do inciso III do \'a7 12 do art. 93 foi modificado pela Altera\'e7\'e3o n\'b a 3 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub D ecreto n\'ba 6 523, de 11/07/97, DOE de 12/07/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub (...)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub "III - os cr\'e9ditos lan\'e7ados no livro especial de que cuida este par\'e1grafo ser\'e3o mantidos durante 5 anos, n\'e3o devendo ser obj eto de acr\'e9scimos ou dedu\'e7\'f5es nesse per\'edodo, salvo para corre\'e7\'e 3o de erros es criturais ou em caso de aliena\'e7\'e3o dentro do prazo de 5 anos contado de sua aquisi\'e7\'e3o (art. 100, \'a7 7\'ba);\line (...)"\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\' e1ria:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 12 . Al\'e9m do lan\'e7amento em conjunto com os demais cr\'e9ditos fiscais, para e feito da compensa\'e7\'e3o prevista neste artigo, os cr\'e9ditos resultantes de opera\'e7\'f5e s e presta\'e7\'f5es de que decorram entradas de mercadorias destinadas ao }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ativo imobi lizado ser\'e3o objeto de outro lan\'e7amento, em Registro de Apura\'e7\'e3o do

ICMS destinado especialmente a esse fim, sendo que:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub I - ser\'e3o totalizados os cr\'e9ditos rel ativos \'e0s entradas e presta\'e7\'f5es verificadas em cada m\'eas em que ocorr erem entradas ou aquisi\'e7\'f5es de bens destinados ao ativo imobilizado, inclusive o imposto pago a t\'edtulo de diferen\'e7a de al\'edquotas;\line II - os lan\'e7amentos s er\'e3o feitos na mesma forma estabelecida para o Registro de Apura\'e7\'e3o do ICMS de uso co mum;\line III - os cr\'e9ditos lan\'e7ados no livro especial de que cuida este p ar\'e1grafo ser\'e3o mantidos durante 5 anos, n\'e3o devendo ser objeto de acr\' e9scimos ou dedu\'e7\'f5es nesse per\'edodo, salvo para corre\'e7\'e3o de erros escriturais; \line IV - os cr\'e9ditos de que cuida este par\'e1grafo ser\'e3o estornados dir etamente no Registro de Apura\'e7\'e3o do ICMS de uso normal, sempre que se veri ficar a hip\'f3tese do \'a7 9\'ba do art. 100, observados os crit\'e9rios previs tos nos \'a7 \'a7 10, 11 e 12 do referido art. 100;\line V - os estornos que vierem a ser efe tuados, m\'eas a m\'eas, por for\'e7a do disposto nos \'a7\'a7 9\'ba a 12 do art . 100, ser\'e3o especificados na coluna \'93Observa\'e7\'f5es\'94 do livro de us o especial, co m indica\'e7\'e3o do valor do estorno e do m\'eas correspondente;\line VI - ao f im do 5\'ba ano contado da data do lan\'e7amento no livro especial a que se refe re este par\'e1grafo, adotar-se-\'e1 a provid\'eancia prevista no \'a7 13 do art . 100." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 93, 13}{\*\bkmkend 93, 13}{ \b \'a7 13. }{\b0 Opera\'e7\'f5es tributadas posteriores \'e0s sa\'eddas isentas ou n\'e3o tributadas de que trata o }{ inciso I do art. 97}{\b0 d\'e3o ao esta beleciment o que as praticar direito a creditar-se do imposto cobrado nas opera\'e7\'f5es a nteriores \'e0s isentas ou n\'e3o tributadas, sempre que a sa\'edda isenta ou n\ 'e3o tributada seja relativa a: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 13, I}{\*\bkmkend 93, 13, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub produtos agropecu \'e1rios; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 13, II}{\*\bkmkend 93, 13, I I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub outra s mercador ias, sempre que nesse sentido dispuser expressamente este Regulamento. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 93, 14}{\*\bkmkend 93, 14}{ \b\fs24 \'a7 14.}{\b0\fs24 }A utiliza\'e7\'e3o do cr\'e9dito nos termos do par\ 'e1grafo anterior, em outras situa\'e7\'f5es n\'e3o contempladas neste Regulamen to, depend er\'e1 de pr\'e9via autoriza\'e7\'e3o do Diretor de Tributa\'e7\'e3o, a ser requ erida atrav\'e9s da reparti\'e7\'e3o fiscal do domic\'edlio tribut\'e1rio do int eressado, podendo o reconhecimento do direito ao cr\'e9dito ser feito de forma g en\'e9rica ou caso a caso, conforme dispuser o ato expedido por aquela autoridade. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 14 do art. 93 foi dada pela Altera\'e7 \'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decr eto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndt

w0\outl0\shad0\f1\fs20\cf0\nosupersub ). \line \line Reda\'e7\'e3o anterior dada ao \'a7 14 do art. 93 pela Altera\'e7\'e3o n\'ba 7 (}{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7365, de 01/07/98, DOE de 02/0 7/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ): \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 14. A u tiliza\'e7\'e3o do cr\'e9dito nos termos do par\'e1grafo anterior, em outras sit ua\'e7\'f5es n\'e3o contempladas neste Regulamento, depender\'e1 de pr\'e9via au toriza\'e7\'e3o do Diretor de Tributa\'e7\'e3o do Departamento de Administra\'e7 \'e3o Tribut \'e1ria da Secretaria da Fazenda, a ser requerida atrav\'e9s da reparti\'e7\'e3o fiscal do domic\'edlio tribut\'e1rio do interessado, podendo o reconhecimento d o direito ao cr\'e9dito ser feito de forma gen\'e9rica ou caso a caso, conforme dispuser o ato expedido por aquela autoridade."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 14. A u tiliza\'e7\'e3 o do cr\'e9dito nos termos do par\'e1grafo anterior, em outras situa\'e7\'f5es n \'e3o contempladas neste Regulamento, depender\'e1 de pr\'e9via autoriza\'e7\'e3 o do Diretor do Departamento de Administra\'e7\'e3o Tribut\'e1ria da Secretaria da Fazenda, a ser requerida atrav\'e9s da reparti\'e7\'e3o fiscal do domic\'edlio tribut\'e1ri o do interessado, podendo o reconhecimento do direito ao cr\'e9dito ser feito de forma gen\'e9rica ou caso a caso, conforme dispuser o ato expedido por aquela a utoridade." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 93, 15}{\*\bkmkend 93, 15}{ \b \'a7 15. }{\b0 Tratando-se de empresa com atividade mista, observar-se-\'e1 a regra do }{ inciso III do art. 97}{\b0 . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 93, 16}{\*\bkmkend 93, 16}{ \b \'a7 16. }{\b0 No caso de servi\'e7o de comunica\'e7\'e3o cujo documento fisc al indique como tomador o nome de terceiro que n\'e3o o efetivo usu\'e1rio, por se tratar de aparelho ou equipamento locado, arrendado ou cedido em comodato, a utiliza\'e 7\'e3o do cr\'e9dito fiscal pelo usu\'e1rio do servi\'e7o condiciona-se a que: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 16 foi acrescentado ao art. 93 pela Altera\'e7\'e3o n\'ba 5 (}{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03 /03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub haja comprova\'e7\'e3o do fato mediante documenta\'e7\ 'e3o regular; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o aparelho ou equipamento: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub seja efetivamente utilizado pelo contribuinte em suas atividad es; e \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o

utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub esteja fisicamente instalado nas depend\'eancias do estabeleci mento, a menos que se trate de aparelho ou equipamento de telefonia m\'f3vel (ce lular). \par }\pard \s8 \qj\sa180\fi1054\tx992\tx2070 {\*\bkmkstart 93, 17}{\*\bkmkend 9 3, 17}{\b \'a7 17. }O uso do cr\'e9dito relativo \'e0s entradas de bens destinad os ao ativo imobilizado e respectivo servi\'e7o de transporte, ocorridas a parti r de 1\'ba /1/2001 fica sujeito as seguintes disposi\'e7\'f5es (Lei n\'ba 7710): \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 17 foi acrescentado ao art. 93 p}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/ 12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub ), efeitos a partir de 01/01/01. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 17, I}{\*\bkmkend 93, 17, I} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a apropr ia\'e7\'e3 o ser\'e1 feita \'e0 raz\'e3o de um quarenta e oito avos por m\'eas, devendo a p rimeira fra\'e7\'e3o ser apropriada no m\'eas em que ocorrer a entrada no estabe lecimento; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub em cada per\'edodo de apura\'e7\'e3o do imposto, n\'e 3o ser\'e1 adm itido o creditamento de que trata o inciso I, em rela\'e7\'e3o \'e0 propor\'e7\' e3o das opera\'e7\'f5es de sa\'eddas ou presta\'e7\'f5es isentas ou n\'e3o tribu tadas sobre o total das opera\'e7\'f5es de sa\'eddas ou presta\'e7\'f5es efetuad as no mesmo pe r\'edodo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub para aplica\'e7\'e3o do disposto nos incisos I e II, o montante do cr\'e9dito a ser apropriado ser\'e1 o obtido multiplicando-se o valor total do respectivo cr\'e9dito pelo fator igual a um quarenta e oito avos da rela\'e7\'e3 o entre o valor das opera\'e7\'f5es de sa\'eddas e presta\'e7\'f5es tributadas e o total das o pera\'e7\'f5es de sa\'eddas e presta\'e7\'f5es do per\'edodo, equiparando-se \'e 0s tributadas, para fins deste inciso, as sa\'eddas e presta\'e7\'f5es com desti no ao exterior; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o quociente de um quarenta e oito avos ser\'e1 propor cionalmente au mentado ou diminu\'eddo}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs2 4\cf0\nosupersub , pro rata die}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub , caso o per\'edodo de apura\'e7\'e3o seja superior ou inferior a um m\'eas; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub V -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub na hip\'f3tese de aliena\'e7\'e3o dos bens do ativo pe rmanente, ante s de decorrido o prazo de quatro anos, contados, da data de sua aquisi\'e7\'e3o, n\'e3o ser\'e1 admitido, a partir da data da aliena\'e7\'e3o, o creditamento de que trata este par\'e1grafo em rela\'e7\'e3o \'e0 fra\'e7\'e3o que corresponder ia ao restante do quadri\'eanio; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 93, 17, VI}{\*\bkmkend 93, 17, V I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI -} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ser\' e3o objeto de outro lan\'e7amento, al\'e9m do lan\'e7amento em conjunto com os demais cr\' e9ditos, para efeito da compensa\'e7\'e3o prevista neste artigo, na forma previs ta no \'a7 2\'ba do art. 339, para aplica\'e7\'e3o do disposto nos incisos I a V deste par\'e1 grafo; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso VI foi dada pela Altera\'e7\'e3o n\' ba 22 (Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/01), efeitos a partir de }{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 01/01/01.\line \l ine }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Re da\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub "VI - ser\'e3o objeto de outro lan\'e7amento, al\'e9m do lan\'e7amen to em conjunto com os demais cr\'e9ditos, para efeito da compensa\'e7\'e3o previ sta neste artigo e no art. 28, em livro pr\'f3prio ou de outra forma que o regul amento determi nar, para aplica\'e7\'e3o do disposto nos incisos I a IV deste par\'e1grafo; e". \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub ao final do quadrag\'e9simo oitavo m\'eas contado da data da entra da do bem no estabelecimento, o saldo remanescente do cr\'e9dito ser\'e1 cancela do. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 93, 18}{\*\bkmkend 93, 18}{ \b \'a7 18. Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 18 do art. 93 foi revogado pela Altera\'e7\'e3o n\'ba 29 (}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n \'ba 8087, de 27/12/01, DOE de 28/12/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso \'a7 18, tendo sido acrescent ado ao art. 93 p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub ela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00, DOE de 30 e 3 1/12/00}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/01/01 a 27/12/01.\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1

\fs20\cf0\nosupersub "\'a7 18. A transfer\'eancia do saldo credor, se existente, ser\'e1 feita mediante a emiss\'e3o de Nota Fiscal, observado o seguinte (Lei n\'ba 7710/00): \line I - a Nota Fiscal ser\'e1 emitida em nome do estabelecimento benefici\'e1r io do cr\'e9dito, na qual ser\'e3o indicados o valor do saldo credor a ser trans ferido, a data e a express\'e3o "Transfer\'eancia de Saldo Credor", nos termos do inciso X;\li ne II - o contribuinte lan\'e7ar\'e1 no Registro de Apura\'e7\'e3o do ICMS de us o regular: \line a) a d\'e9bito, no item "Outros D\'e9bitos" o valor do saldo cr edor transferi do com a anota\'e7\'e3o da express\'e3o "Transfer\'eancia de Saldo Credor";\line b) a cr\'e9dito, no item "Outros Cr\'e9ditos" o valor do saldo credor recebido com a anota\'e7\'e3o da express\'e3o "Transfer\'eancia de Saldo Credor"." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 19. Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 19 do art. 93 foi revogado pela Altera\'e7\'e3o n\'ba 54 (Decreto n\'ba 9.029, d e 19/03/04, DOE de 20 e 21/03/04), efeitos a partir de 01/04/04 .\line \line Red a\'e7\'e3o anterior dada ao inciso \'a7 19, tendo sido acrescentado ao art. 93 p }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Al tera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 47 (Decreto n\'ba 8666 de 29/09/03, DOE de 30/09/03)}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos de 30/09/03 a 31/0 3/04.\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 19 . Para compensa\'e7\'e3o com o tributo devido em opera\'e7\'f5es ou presta\'e7\' f5es subseq\'fcentes, os produtores ou extratores poder\'e3o optar pela utiliza\ 'e7\'e3o de cr \'e9dito fiscal estabelecido pela aplica\'e7\'e3o de percentual sobre o valor pr evisto em pauta fiscal ou, em caso de inexist\'eancia de pauta, sobre o valor da opera\'e7\'e3o ou presta\'e7\'e3o." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 20. Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 20 do art. 93 foi revogado pela Altera\'e7\'e3o n\'ba 54 (Decreto n\'ba 9.029, d e 19/03/04, DOE de 20 e 21/03/04), efeitos a partir de 01/04/04 .\line \line Red a\'e7\'e3o anterior dada ao inciso \'a7 20, tendo sido acrescentado ao art. 93 p }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Al tera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 47 (Decreto n\'ba 8666 de 29/09/03, DOE de 30/09/03)}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos de 30/09/03 a 31/0 3/04.\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 20 . O percentual de que trata o par\'e1grafo anterior ser\'e1 definido em portaria do Secret\'e1rio da Fazenda, com base no cr\'e9dito fiscal estimado corresponde nte aos insumo s, bens do ativo imobilizado e servi\'e7os tomados, utilizados em cada tipo de c ultura ou produto extrativo."

\par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 21. Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 21 do art. 93 foi revogado pela Altera\'e7\'e3o n\'ba 54 (Decreto n\'ba 9.029, d e 19/03/04, DOE de 20 e 21/03/04), efeitos a partir de 01/04/04 .\line \line Red a\'e7\'e3o anterior dada ao inciso \'a7 21, tendo sido acrescentado ao art. 93 p }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Al tera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 47 (Decreto n\'ba 8666 de 29/09/03, DOE de 30/09/03)}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos de 30/09/03 a 31/0 3/04.\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 21 . Consideram-se optantes pelo tratamento previsto no \'a7 19, os produtores rura is ou extratores que n\'e3o se enquadrarem na condi\'e7\'e3o de contribuinte nor mal." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 22. }Para apurar o cr\'e9dito fi scal de que trata o inciso XI, quando n\'e3o houver na legisla\'e7\'e3o obriga\' e7\'e3o de apurar o imposto diferido, o adquirente dever\'e1 calcul\'e1-lo como se o encerrame nto ocorresse na entrada da mercadoria, n\'e3o podendo utilizar como base de c\' e1lculo valor superior ao que for definido em pauta fiscal, se houver. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O \'a7 22 foi acrescentado ao art. 93 pela Altera\'e7\'e3o n\'ba 54 (Decreto n\'ba 9.029, de 19/03/04, DOE de 20 e 21/03/04), efeitos a partir de 01 /04/04 \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 23. }N\'e3o dever\'e3o ser aprop riados os cr\'e9ditos fiscais do ICMS destacados em documentos fiscais relativos a aquisi\'e7\'f5es efetuadas nos meses de janeiro e fevereiro de cada ano, junt o a contribuin te que tiver pleito de ades\'e3o ao Simples Nacional em an\'e1lise ou deferido, sendo que: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 23 foi acrescentado do art. 93 pela Altera\'e7\'e3o n\'ba 99 (Decreto n\'ba 10840, de 18/01/08, DOE de 19 e 20/01/08), efeitos a partir de 18 /01/08}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub a informa\'e7\'e3o dos contribuintes que solicitaram a des\'e3o ao Si mples Nacional poder\'e1 ser verificada pelos interessados no endere\'e7o eletr\ 'f4nico www.receita.fazenda.gov.br; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub caso o pleito de ades\'e3o ao Simples Nacional tenha sido indeferid

o, os adquirentes poder\'e3o se apropriar dos cr\'e9ditos fiscais na apura\'e7\' e3o do imposto do m\'eas de fevereiro. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O II\line Da Utiliza\'e7\'e3o do Cr\' e9dito Fiscal Relativo aos Servi\'e7os de Transporte nas Opera\'e7\'f5es a Pre\' e7o FOB \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 94}{\*\bkmkend 94}{\b Art. 94. }{ \b0 Nas opera\'e7\'f5es efetuadas a pre\'e7o FOB (}{\b0 art. 645}{\b0 ), a utili za\'e7\'e3o do cr\'e9dito fiscal pelo estabelecimento comercial ou industrial, r elativamente a o imposto anteriormente cobrado sobre o servi\'e7o de transporte, ser\'e1 feita com observ\'e2ncia das seguintes regras: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 94, I}{\*\bkmkend 94, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub tratando-se de o pera\'e7\'e3o tributada, sendo o transporte efetuado: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 94, I, a}{\*\bkmkend 94, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pelo pr\'f3prio re metente, o cr\'e9dito fiscal a ser utilizado pelo destinat\'e1rio ser\'e1 o valo r destacado na respectiva Nota Fiscal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 94, I, b}{\*\bkmkend 94, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub por transportador aut\'f4nomo, poder\'e3o ser utilizadas pelo destinat\'e1rio, como cr\'e9dito fis cal, tanto o valor do imposto relativo \'e0 opera\'e7\'e3o como o relativo \'e0 presta\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 94, I, c}{\*\bkmkend 94, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub por empresa transp ortadora, o cr\'e9dito a ser utilizado pelo destinat\'e1rio ser\'e1 o valor dest acado no respectivo documento de transporte; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 94, II}{\*\bkmkend 94, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub tratando-se d e opera\'e7 \'e3o isenta ou n\'e3o-tributada ou com mercadoria enquadrada no regime de subst itui\'e7\'e3o tribut\'e1ria por antecipa\'e7\'e3o, n\'e3o haver\'e1 utiliza\'e7\ 'e3o de cr\'e9dito fiscal, salvo disposi\'e7\'e3o expressa em contr\'e1rio. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O III\line Da Utiliza\'e7\'e3o do Cr\ 'e9dito Fiscal Relativo aos Servi\'e7os de Transporte nas Opera\'e7\'f5es a Pre\ 'e7o CIF \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 95}{\*\bkmkend 95}{\b Art. 95. }{ \b0 Nas opera\'e7\'f5es efetuadas a pre\'e7o CIF (}{\b0 art. 646}{\b0 ), a utili za\'e7\'e3o do cr\'e9dito fiscal pelo estabelecimento comercial ou industrial, r elativamente a o imposto cobrado sobre o servi\'e7o de transporte, ser\'e1 feita com observ\'e2 ncia das seguintes regras: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 95, I}{\*\bkmkend 95, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub tratando-se de o pera\'e7\'e3o tributada, sendo o transporte efetuado: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 95, I, a}{\*\bkmkend 95, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pelo pr\'f3prio re

metente, o cr\'e9dito fiscal a ser utilizado pelo destinat\'e1rio ser\'e1 o valo r destacado na respectiva Nota Fiscal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 95, I, b}{\*\bkmkend 95, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub por transportador aut\'f4nomo, o imposto retido em virtude de substitui\'e7\'e3o tribut\'e1ria con stitui cr\'e9dito fiscal para o estabelecimento remetente, a ser escriturado no Registro de Apura\'e7\'e3o do ICMS como "Outros cr\'e9ditos", fazendo-se refer\' eancia, no cam po "Observa\'e7\'f5es", \'e0 Nota Fiscal que o originou; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 95, I, c}{\*\bkmkend 95, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub por empresa transp ortadora, o ICMS destacado no Conhecimento de Transporte constitui cr\'e9dito fi scal do estabelecimento vendedor ou remetente, se for contribuinte do imposto, v edada a sua utiliza\'e7\'e3o, como cr\'e9dito fiscal, por parte do destinat\'e1r io; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 95, II}{\*\bkmkend 95, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub tratando-se d e opera\'e7 \'e3o isenta ou n\'e3o-tributada ou com mercadoria enquadrada no regime de subst itui\'e7\'e3o tribut\'e1ria por antecipa\'e7\'e3o, n\'e3o haver\'e1 utiliza\'e7\ 'e3o de cr\'e9dito fiscal, salvo disposi\'e7\'e3o em contr\'e1rio, inclusive na hip\'f3tese da al\'ednea "b" do inciso anterior. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O IV\line Do Cr\'e9dito Presumido \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 96}{\*\bkmkend 96}{\b Art. 96. }{ \b0 S\'e3o concedidos os seguintes cr\'e9ditos presumidos do ICMS, para fins de compensa\'e7\'e3o com o tributo devido em opera\'e7\'f5es ou presta\'e7\'f5es su bseq\'fcentes e de apura\'e7\'e3o do imposto a recolher: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, I}{\*\bkmkend 96, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub aos fornecedores dos produtos discriminados no }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub inciso II do art. 18}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub , enquanto perdurar aquele benef\'edcio, destinados \ 'e0 Legi\'e3o Brasileira de Assist\'eancia, em montante igual ao imposto pago a este Estado so bre opera\'e7\'f5es de sa\'eddas dos mesmos produtos, quando o cr\'e9dito for tr ansferido pela mencionada entidade como parte do pagamento de novas aquisi\'e7\' f5es de mercad orias da mesma esp\'e9cie (Convs. ICM 34/77, 37/77 e 51/85, e Conv. ICMS 45/90); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, II}{\*\bkmkend 96, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de 01/05/90 a t\'e9 31/12/97 e de 01/05/98 at\'e9 31/12/12, \'e0s empresas produtoras de discos fonogr\'e1fi cos e de outros suportes com sons gravados, o valor dos direitos autorais, art\' edsticos e conexos, comprovadamente pagos, observado o seguinte (}{\b0\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 23/90): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha

d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\ nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub A reda\'e7\'e3o da parte inicial do inciso II do }{\b\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 foi dada pelas Altera\'e7\'f5es n\'bas 57, 60, 130 e 132 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub Decretos n\'ba 9152/04, }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub 9281/04, 11923/10 e 11982/10), respectivamente, pa ra prorroga\'e7\'e3o do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub do art. 96 foi dada pela Altera\'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04), efeitos a partir de 01/01/04.\line }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - de 01/05/90 at\'e9 31/12/97 e d e 01/05/98 at \'e9 31/07/04, \'e0s empresas produtoras de discos fonogr\'e1ficos e de outros s uportes com sons gravados, o valor dos direitos autorais, art\'edsticos e conexo s, comprovadamente pagos, observado o seguinte (Conv. ICMS 23/90):"\line \line } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada \'e0 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub parte inicial do inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 29, Decreto n\'ba 808 7/01, efeitos at\'e9 31/12/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub "II - de 01/05/90 at\'e9 31/12/97 e de 01/05/98 at\'e9 31/12/03, \'e0s empresas produtoras de discos fonogr\'e1ficos e de outros suportes com so ns gravados, o valor dos direitos autorais, art\'edsticos e conexos, comprovadam ente pagos, ob servado o seguinte (Convs. ICMS 23/90, 99/90, 22/91, 80/91, 148/92, 124/93, 121/ 95, 20/97, 48/97, 67/97, 85/97, 30/98, 61/99, 90/99, 84/00, 51/01 e 83/01):\lin e \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b A }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub reda\'e7\'e3o do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub cap ut }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do inciso II do } {\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 96 foi dada pelas Al tera\'e7\'f5es n\'bas 26, 28 e 29 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub Decretos n\'bas 8023/01, 8066/01 e 8087/01}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para prorrog a\'e7\'e3o do prazo de vig\'eancia do benef\'edcio.\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso II do }{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 96 pela Altera\

'e7\'e3o n\'ba 22 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub D ecreto n\'ba 7902 de 07/02/01, DOE de 08/02/01}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 08/02/01:\line }{ \b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - de 01/05/90 at\'e9 31/12/97 e de 01/05/98 at\'e9 31/07/01, \'e0s empresas produtoras de dis cos fonogr\'e1ficos e de outros suportes com sons gravados, observado o seguinte (Convs. ICMS 23/90, 99/90, 22/91, 80/91, 148/92, 124/93, 121/95, 20/97, 48/97, 67/97, 85/97, 30/98, 61/99, 90/99 e 84/00):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II do }{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 96 pela }{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 16 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\' ba 7759 de 23/ 02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub "II - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub de 01/05/90 at\'e9 31/12/97 e de 01/05/98 at\'e9 31/12/00, \'e0s emp resas produtoras de discos fonogr\'e1ficos e de outros suportes com sons gravado s, observado o seguinte}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub (Convs. ICMS 23/90, 99/90, 22/91, 80/91, 148/92, 124/93, 121/95, 20/97, 4 8/97, 67/97, 85/97, 30/98, 61/99 e 90/99):"\line \line }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 96 pela Alte ra\'e7\'e3o n\'ba 14 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub (Decreto n\'ba 7725 de 28/12/99, DOE de 29/12/99):\line "}{\b0\i\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - de 01/05/90 at\'e9 31/1 2/97 e de 01/05/98 at\'e9 31/12/99, \'e0s empresas produtoras de discos fonogr\' e1ficos e de outros suportes com sons gravados, observado o seguinte}{\b\i\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Convs. ICMS 23/90, 99/90, 22/91, 80/91, 148/92, 124/93, 121/95, 20/97, 48/97, 67/97, 85/97, 30/98 e 61/99):"\lin e \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada ao}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub caput do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inc iso II}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub do }{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 96, }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub tendo sido revigorado pela Altera\'e7\'e3o n\'ba 7 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0

\outl0\shad0 \f1\fs20\cf0\nosupersub Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/98}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkst art 96, II}{\* \bkmkend 96, II}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub II - de 01/05/90 at\'e9 31/12/97 e de 01/05/98 at\'e9 31/12/99, \'e0s empresas produtoras de discos fonogr\'e1ficos e de outros suportes com sons grav ados, relativa mente ao valor dos direitos autorais, art\'edsticos e conexos, comprovadamente p agos aos autores ou artistas nacionais ou a empresas que os representem, dos qua is sejam titulares ou s\'f3cios majorit\'e1rios, observado o seguinte (Convs. IC MS 23/90, 99/9 0, 22/91, 80/91, 148/92, 124/93, 121/95, 20/97, 48/97, 67/97, 85/97 e 30/98):}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3 o do inciso II do art. 96 foi dada}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub pelas Altera\'e7\'f5es n\'bas 1, 3, 4 e 5 (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decretos n\'ba s 6379/97}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 6523/97}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 6903/97}{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub e }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 7244/98}{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), respectivamente, para prorroga\' e7\'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o aproveitamento do cr\'e9dito de que trata este inciso soment e poder\'e1 ser efetuado (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0 \fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub 10/94): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "a", do inciso II do }{\b\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 96 foi dada pela Altera\'e 7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub 28, (De creto n\'ba 8066, de 21/11/01, DOE de 22/11/01),}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 22/10/01.\line \l ine }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Re da\'e7\'e3o or igin\'e1ria, efeitos at\'e9 21/10/01:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub "a) o aproveitamento do cr\'e9dito de que t rata este inciso (Conv. ICMS 10/94):\line 1. somente poder\'e1 ser efetuado at\' e9 o segundo m \'eas subseq\'fcente ao m\'eas em que ocorreu o pagamento dos direitos autorais, art\'edsticos e conexos, e at\'e9 o limite de 70% do valor do imposto correspon

dente \'e0s opera\'e7\'f5es efetuadas com discos fonogr\'e1ficos e com outros su portes com son s gravados, debitado no m\'eas;\line 2. implica veda\'e7\'e3o do aproveitamento de quaisquer outros cr\'e9ditos relativos aos insumos, energia el\'e9trica e pre sta\'e7\'e3o de servi\'e7o com eles relacionados;" \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub . at\'e9 o segundo m\'eas subseq\'fcente ao m\'eas em que ocorre u o pagamento dos direitos autorais, art\'edsticos e conexos; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 96, II, a, 2}{\*\bkmkend 96, II, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 2.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers ub at\'e9 os limites dos percentuais abaixo elencados aplic\'e1veis sobre o valor do imposto debitado no m\'eas correspondente \'e0s opera\'e7\'f5es efetuadas com discos fon ogr\'e1ficos e com outros suportes com sons gravados: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do item 2, da al\'ednea }{\b\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub "a"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub , do inciso II do }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub art. 96 foi dada pela Altera\'e7\'e3o n\'ba 29 (}{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8087, de 27 /12/01, DOE de 28/12/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub "2. at\'e9 os limites dos percentuais ab aixo elencados aplic\'e1veis sobre o valor correspondente \'e0s opera\'e7\'f5es efetuadas com discos fonogr\'e1ficos e com outros suportes com sons gravados debitados no m\'e as:". \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.1.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub 70% (setenta por cento), at\'e9 31 de dezembro de 2001; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.2.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub 60% (sessenta por cento), de 1\'b0 de janeiro de 2002 a 31 d e dezembro de 2002; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.3.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub 50% (cinq\'fcenta por cento), de 1\'b0 de jane iro de 2003 a 30 de junho de 2003; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.4.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub 40% (quarenta por cento), a partir de 1\'b0 de

julho de 2003 ;\'94; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub fica vedado o aproveitamento de quaisquer outros cr\'e9ditos, bem como o aproveitamento do excedente em quaisquer estabelecimento do mesmo tit ular ou de terceiros ou a transfer\'eancia do cr\'e9dito de uma para outra empre sa; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b", do inciso II do }{\b\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 96 foi dada pela Altera\'e 7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub 28, (De creto n\'ba 8066, de 21/11/01, DOE de 22/11/01),}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 22/10/01.\line \l ine }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Re da\'e7\'e3o or igin\'e1ria, efeitos at\'e9 21/10/01:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub "b) fica expressamente vedado o aproveitame nto do excedente em quaisquer estabelecimentos do mesmo titular ou de terceiro, ou a transfer \'eancia de cr\'e9dito de uma para outra empresa;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o contribuinte dever\'e1 confeccionar, mensalmen te, demonstrat ivo que indique o valor do imposto devido nas opera\'e7\'f5es realizadas com dis cos fonogr\'e1ficos e com outros suportes com sons gravados; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o benef\'edcio previsto neste inciso fica condic ionado: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub \'e0 elabora\'e7\'e3o de rela\'e7\'e3o dos paga mentos efetuad os no m\'eas a t\'edtulo de direitos autorais, art\'edsticos e conexos, com a id entifica\'e7\'e3o dos benefici\'e1rios, seus domic\'edlios e inscri\'e7\'e3o no CPF ou no CGC, em 2 vias, no m\'ednimo, devendo uma delas ser entregue \'e0 Insp etoria Fazend \'e1ria do seu domic\'edlio, at\'e9 o dia 15 do m\'eas subseq\'fcente, e a outra ao Departamento da Receita Federal; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do item 1, da al\'ednea "a", do inciso II do } {\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 96 foi dada pel

a Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para adequar as modific a\'e7\'f5es introduzidas pelo novo Regimento da Secretaria da Fazenda, aprovado pelo }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7509/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b . \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub \'e0 elabora\'e7\'e3o de declara\'e7\'e3o sobre o limite refe rido na al\'ednea \'93a\'94, contendo reprodu\'e7\'e3o do demonstrativo menciona do na al\'ednea \'93c\'94, a ser entregue \'e0 Inspetoria Fazend\'e1ria do seu d omic\'edlio, juntamente com a rela\'e7\'e3o mencionada no item 1 desta al\'ednea , no prazo ali previsto; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do item 2, da al\'ednea "a", do inciso II do } {\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 96 foi dada pel a Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para adequar as modific a\'e7\'f5es introduzidas pelo novo Regimento da Secretaria da Fazenda, aprovado pelo }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7509/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b . \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub se o contribuinte objeto desta norma der sa\'edd a a outras mer cadorias que n\'e3o somente discos fonogr\'e1ficos e outros suportes com sons gr avados, dever\'e1 providenciar a impress\'e3o de Nota Fiscal de s\'e9rie distint a, exclusivamente para estas mercadorias, ap\'f3s a devida autoriza\'e7\'e3o da Inspetoria Fis cal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub f)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o valor dos direitos autorais, art\'edsticos e c onexos, dever \'e3o ser comprovadamente pago aos autores ou artistas nacionais ou a empresas q ue (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub C onv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub 61/99): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "f" foi acrescentada ao item 2, do inciso II do }{\b\i\u

l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 96 pela Altera\'e7\'e3o n\ 'ba 14 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n \'ba 7725 de 28/12/99, DOE de 29/12/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 17/11/99. \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub os representem e das quais sejam titulares ou s \'f3cios major it\'e1rios; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub com eles mantenham contratos de edi\'e7\'e3o, n os termos do a rt. 53 da Lei n\'ba 9.610/98; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub com eles possuam contratos de cess\'e3o ou tran sfer\'eancia d e direitos autorais, nos termos do art. 49 da Lei n\'ba 9.610/98; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, III}{\*\bkmkend 96, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s ind\ 'fastrias cera mistas, equivalente a 20% sobre o imposto incidente nas respectivas sa\'eddas in ternas e interestaduais de telhas, tijolos, blocos, lajotas e manilhas, sendo qu e o cr\'e9dito presumido poder\'e1 ser utilizado opcionalmente pelo contribuinte em substitui \'e7\'e3o ao sistema normal de tributa\'e7\'e3o, vedado o aproveitamento de quai squer outros cr\'e9ditos bem como a cumula\'e7\'e3o de qualquer outro benef\'edc io (Convs. ICMS 73/89 e 26/94); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, IV}{\*\bkmkend 96, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas transfer\ 'eancias inter estaduais entre estabelecimentos da mesma empresa, de bens de uso ou de materiai s de consumo, quando ocorrer a hip\'f3tese da }{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f0\fs24\cf0\nosupersub al\'ednea \'93a\'94 do inciso III do pa r\'e1grafo \'fanico do art. 624}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\ cf0\nosupersub ; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso IV do }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 96 foi dada pela Altera\'e7\'e3o n\'ba 5 (}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'b a 7244, de 03/ 03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub ), para excluir a express\'e3o "de bens integrados ao ativo imob ilizado". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, V}{\*\bkmkend 96, V}{\b\i0\u

l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir de 01/1 0/91, ao estab elecimento que realizar sa\'eddas de obras de arte recebidas diretamente do auto r com isen\'e7\'e3o do imposto, nos termos do inciso I do art. 15, calculando-se o cr\'e9dito presumido em montante igual a 50% do imposto incidente na opera\'e 7\'e3o de sa \'edda subseq\'fcente (Convs. ICMS 59/91, 148/92 e 151/94); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, VI}{\*\bkmkend 96, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 31/12/ 04, aos estabe lecimentos industrializadores de mandioca, calculando-se o cr\'e9dito presumido em 58,824%, nas opera\'e7\'f5es internas sujeitas \'e0 al\'edquota de 17%, e em 41,666% nas opera\'e7\'f5es interestaduais sujeitas \'e0 al\'edquota de 12%, cal culados sobre o valor do imposto incidente no momento das sa\'eddas dos produtos resultantes d a industrializa\'e7\'e3o daquela mercadoria, realizada neste Estado, resultando numa carga tribut\'e1ria de 7% em ambas as opera\'e7\'f5es, observado o seguinte (Conv. ICMS 3 9/93): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do inciso VI do }{\b\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 foi dada pela Alt era\'e7\'e3o n\'ba 59 (Decreto n\'ba 9209}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub , de 04/11/04, DOE de 05/11/04).\line \line } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior da parte inicial do inciso VI do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub do art. 96 foi dada pela Altera\'e7\'e3o n\'ba 57 (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9152, de 28/07/04, DOE de 29/07/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub ), efeitos de 29/07/04 a 31/10/2004:\line }{\b0\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub VI - at\'e9 31/10/04, aos estabe lecimentos ind ustrializadores de mandioca, calculando-se o cr\'e9dito presumido em 58,824%, na s opera\'e7\'f5es internas sujeitas \'e0 al\'edquota de 17%, e em 41,666% nas op era\'e7\'f5es interestaduais sujeitas \'e0 al\'edquota de 12%, calculados sobre o valor do imp osto incidente no momento das sa\'eddas dos produtos resultantes da industrializ a\'e7\'e3o daquela mercadoria, realizada neste Estado, resultando numa carga tri but\'e1ria de 7% em ambas as opera\'e7\'f5es, observado o seguinte (Conv. ICMS}{ \b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 39/93):"\line \l ine }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Re da\'e7\'e3o anterior dada \'e0 parte inicial do inciso VI do }{\b\i\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 foi dada pela Altera\'e7 \'e3o n\'ba 43 (Decreto n\'ba 8606, de 13/08/03, DOE de 14/08/03), efeitos a par

tir de 29/07/0 3.\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "VI - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b at\'e9 31/07/04, aos estabelecimentos industrializadores de mandioca, calculan do-se o cr\'e9 dito presumido em 58,824%, nas opera\'e7\'f5es internas sujeitas \'e0 al\'edquot a de 17%, e em 41,666% nas opera\'e7\'f5es interestaduais sujeitas \'e0 al\'edqu ota de 12%, calculados sobre o valor do imposto incidente no momento das sa\'edd as dos produto s resultantes da industrializa\'e7\'e3o daquela mercadoria, realizada neste Esta do, resultando numa carga tribut\'e1ria de 7% em ambas as opera\'e7\'f5es, obser vado o seguinte (Conv. ICMS 39/93):}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a parte final do inciso VI do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 26 (Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01) , efeitos de 25/08/01 at\'e9 28/07/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub "VI - at\'e9 30/07/03, aos estabelecimentos industrializ adores de mandioca, calculando-se o cr\'e9dito presumido de 58,824% nas opera\'e 7\'f5es internas sujeitas \'e0 al\'edquota de 17%, e de 41,666% nas opera\'e7\'f 5es interestad uais sujeitas \'e0 al\'edquota de 12%, calculados sobre o valor do imposto incid ente no momento das sa\'eddas dos produtos resultantes da industrializa\'e7\'e3o daquela mercadoria, realizada neste Estado, resultando numa carga tribut\'e1ria de 7% em amba s as opera\'e7\'f5es, observado o seguinte (Convs. ICMS 39/93, 151/94, 102/96, 0 5/99, 10/01 e 51/01):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf6\nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub A reda\'e7\'e3o da parte inicial do inciso VI do }{\b\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 foi modifi cada pelas Alt era\'e7\'f5es n\'bas 12 e 24 (Decretos n\'bas 7675/99 e 7955/01), respectivamen te, para prorroga\'e7\'e3o do prazo de vig\'eancia do benef\'edcio. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 96, VI, a}{\*\bkmkend 96, VI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os estabelecimen tos benefici\'e1rios consignar\'e3o, normalmente, nas Notas Fiscais acobertadora s das opera\'e7\'f5es que praticarem com os produtos por eles industrializados ( farinhas, f\'e9culas, etc.), os valores da opera\'e7\'e3o e da base de c\'e1lcul o e o destaque do ICMS calculado pelas respectivas al\'edquotas; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 96, VI, b}{\*\bkmkend 96, VI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a frui\'e7\'e3o do cr\'e9dito presumido veda ao estabelecimento industrial a apropria\'e7\'e3o d e quaisquer cr\'e9ditos fiscais decorrentes da aquisi\'e7\'e3o de mat\'e9rias-pr imas e demais insumos utilizados na fabrica\'e7\'e3o dos seus produtos, bem como dos servi\'e7 os recebidos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 96, VI, c}{\*\bkmkend 96, VI, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub tr

atando-se de o pera\'e7\'f5es internas j\'e1 sujeitas \'e0 al\'edquota de 7%, o creditamento do s valores fiscais relativos \'e0 aquisi\'e7\'e3o de mat\'e9rias-primas e demais insumos utilizados na fabrica\'e7\'e3o dos produtos origin\'e1rios da mandioca, bem como dos s ervi\'e7os tomados, ser\'e1 proporcional ao volume dessas opera\'e7\'f5es; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, VII}{\*\bkmkend 96, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - revog ado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso VII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub art. 96 foi revogado pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 23 /02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub ), efeitos a partir de 01/02/99.\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0 \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 96 , VII}{\*\bkmkend 96, VII}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub VII - \'e0s d}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub istribuidoras de combust\'edveis, nas opera\'e7\'f5es com \'e1lc ool et\'edlico hidratado combust\'edvel, nos termos do \'a7 1\'ba do art. 515, n o per\'edodo e atendidas as condi\'e7\'f5es do seu \'a7 2\'ba." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, VIII}{\*\bkmkend 96, VIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII - re vogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub :}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O inciso VIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub cap ut }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 foi revogado pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/0 3/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), passando a mat\'e9ria nele tratada no inciso XVI, "a". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, IX}{\*\bkmkend 96, IX}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso IX do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0

\nosupersub do art. 96 foi revogado pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02)\line \line }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso IX do }{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 pe la Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub Decreto n\'ba 6903, de 16/10/97, DOE de 17/10/97}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IX - aos adquirentes de equipamento e missor de cupom fiscal (ECF) que atenda aos requisitos definidos no Conv\'eanio ICMS 156/94, bem como de leitor \'f3tico de c\'f3digo de barras e de impressora de c\'f3digo de barras, em import\'e2ncia equivalente a at\'e9 50% do valor de a quisi\'e7\'e3o dos referidos equipamentos, observado o seguinte (Convs. ICMS 125/95 e 53/96):\ line a) entende-se por valor de aquisi\'e7\'e3o o valor total despendido na aqui si\'e7\'e3o do equipamento e dos acess\'f3rios fundamentais e/ou necess\'e1rios ao seu funcion amento, inclu\'edda a parcela referente a frete e seguro, excluindo-se os valore s pagos a t\'edtulo de instala\'e7\'e3o ou de prepara\'e7\'e3o da base para mont agem do equipamento;\line c) na hip\'f3tese de venda do equipamento ou de sua tr ansfer\'eancia para outra unidade da Federa\'e7\'e3o em prazo inferior a 2 anos, a contar do i n\'edcio de sua efetiva utiliza\'e7\'e3o, o cr\'e9dito fiscal de que trata este inciso dever\'e1 ser anulado, integralmente, no mesmo m\'eas em que houver sido efetuada a ven da ou a transfer\'eancia;\line d) os restaurantes, churrascarias, pizzarias, lan chonetes, bares, caf\'e9s, botequins, padarias, pastelarias, confeitarias, do\'e 7arias, bombonerias, sorveterias, casas de ch\'e1, lojas de \'93delicatessen\'94 , servi\'e7os de \'93buffet\'94, hot\'e9is, mot\'e9is, pousadas, fornecedores de refei\'e7\'f5 es e outros servi\'e7os de alimenta\'e7\'e3o, quando enquadrados no regime de ap ura\'e7\'e3o em fun\'e7\'e3o da receita bruta, poder\'e3o abater do valor a reco lher em cada p er\'edodo mensal a parcela do cr\'e9dito de que cuida este inciso, caso em que f ar\'e3o constar, na coluna \'93Observa\'e7\'f5es\'94 do Registro de Sa\'eddas, a express\'e3o \'93Cr\'e9dito presumido: art. 96, IX, do RICMS-BA\'94, seguida do valor da parc ela do cr\'e9dito;\line {\*\bkmkstart 96, IX, e}{\*\bkmkend 96, IX, e}e) portari a do Secret\'e1rio da Fazenda regular\'e1 os termos e condi\'e7\'f5es para frui\ 'e7\'e3o do presente benef\'edcio;\line f) o disposto neste inciso somente se ap lica \'e0s aqu isi\'e7\'f5es de equipamentos em que o in\'edcio da efetiva utiliza\'e7\'e3o, no s termos dos arts. 761 a 824, ocorra at\'e9 31/12/97."\line \line }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o da a l\'ednea "d" f oi dada pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), par a acrescentar a express\'e3o "pousadas".\line \line O prazo de vig\'eancia do benef\'edcio, pr evisto na al\'ednea \'93f\'94 (antiga al\'ednea \'93e\'94), foi prorrogado pela Altera\'e7\'e3o n\'ba 3 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf5 \nosupersub Decreto n\'ba 6523, de 11/07/97, DOE de 12/07/97}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, X}{\*\bkmkend 96, X}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - revogado

\par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso X do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 foi revogado pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/ 98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), p assando a mat\'e9ria a ser tratada no inciso XVI, "c". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, XI}{\*\bkmkend 96, XI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir de 0 1/01/97, aos p restadores de servi\'e7os de transporte, como op\'e7\'e3o do contribuinte, em su bstitui\'e7\'e3o ao aproveitamento de cr\'e9ditos fiscais relativos a opera\'e7\ 'f5es e presta\'e7\'f5es tributadas para apura\'e7\'e3o do imposto pelo sistema de compensa \'e7\'e3o (d\'e9bito/cr\'e9dito), com a ressalva de que o contribuinte que optar pela utiliza\'e7\'e3o do presente benef\'edcio n\'e3o poder\'e1 utilizar quaisq uer outros cr\'e9ditos fiscais, salvo exce\'e7\'f5es expressas, sendo que: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 96, XI, a}{\*\bkmkend 96, XI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na s presta\'e7 \'f5es internas de servi\'e7o de transporte a\'e9reo e nas presta\'e7\'f5es inte restaduais de servi\'e7o de transporte a\'e9reo tomadas por n\'e3o contribuinte do imposto, o cr\'e9dito presumido ser\'e1 calculado de forma que a carga tribut \'e1ria seja c orrespondente a 8% (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\ cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\ fs24\cf0\nosupersub 120/96); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 96, XI, b}{\*\bkmkend 96, XI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na s presta\'e7 \'f5es internas ou interestaduais de servi\'e7os de transporte rodovi\'e1rio, aq uavi\'e1rio ou ferrovi\'e1rio efetuadas por empresas transportadoras ou por tran sportadores aut\'f4nomos, o cr\'e9dito presumido ser\'e1 de 20% do valor do ICMS devido nas pr esta\'e7\'f5es (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0\nosupersub 106/96); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 96, XI, c}{\*\bkmkend 96, XI, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub re lativamente \'e0 op\'e7\'e3o pelo direito ao uso de cr\'e9ditos fiscais relativos a opera\'e 7\'f5es e presta\'e7\'f5es tributadas ou pelo benef\'edcio da utiliza\'e7\'e3o d o cr\'e9dito presumido de que cuida este inciso: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 96, XI, c, 1}{\*\bkmkend 96, XI, c, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o contribuint e lavrar\'e1 "Termo de Op\'e7\'e3o" no Registro de Utiliza\'e7\'e3o de Documento

s Fiscais e Termos de Ocorr\'eancias, na parte destinada \'e0 transcri\'e7\'e3o de ocorr\'eanc ias fiscais, consignando: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do item 1, do inciso XI do }{\b\i\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 foi dada pela Altera\'e7\'e3o n\' ba 16 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 775 9 de 23/02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 96, XI, c, 1}{\ *\bkmkend 96, XI, c, 1}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub 1 - o contribuinte lavrar\'e1 \'93Termo de Op\'e7\'e3o\'94 no Regist ro de Utiliza\'e7\'e3o de Documentos Fiscais e Termos de Ocorr\'eancias, na part e destinada \'e0 transcri\'e7\'e3o de ocorr\'eancias fiscais, com indica\'e7\'e3 o do nome, fir ma ou raz\'e3o social, inscri\'e7\'e3o estadual, CGC/MF, data a partir da qual f ar\'e1 a op\'e7\'e3o, e declara\'e7\'e3o expressa quanto ao regime a ser adotado ;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub ". \par }\pard \s17 \qj\sa180\li1054\tx2013 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub o nome, a firma ou raz\'e3o social, a inscri\ 'e7\'e3o estad ual, o n\'famero no CNPJ, a data a partir da qual far\'e1 a op\'e7\'e3o, e a dec lara\'e7\'e3o expressa do regime a ser adotado; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O item 1.1 foi acrescentado ao item 1, da al\'ednea "c", do inciso XI do }{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 pela A ltera\'e7\'e3o n\'ba 16 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Decreto n\'ba 7759 de 23/02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s17 \qj\sa180\li1054\tx2013 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub que a op\'e7\'e3o pelo cr\'e9dito presumido a lcan\'e7ar\'e1 todos os estabelecimentos localizados no territ\'f3rio nacional, na hip\'f3tese da al\'ednea \'93b\'94 (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\ fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0 \nosupersub 95/99);

\par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O item 1.2 foi acrescentado ao item 1, da al\'ednea "c", do inciso XI do }{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 pela A ltera\'e7\'e3o n\'ba 16 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Decreto n\'ba 7759 de 23/02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/00. \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 96, XI, c, 2}{\*\bkmkend 96, XI, c, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub tendo o c ontribuinte optado por um daqueles regimes, n\'e3o deve a partir da\'ed haver al tern\'e2ncia de regime dentro do mesmo exerc\'edcio; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 96, XI, c, 3}{\*\bkmkend 96, XI, c, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a escritu ra\'e7\'e3o dos documentos fiscais, no Registro de Entradas, pelo tomador do ser vi\'e7o, poder\'e1 ser feita com a simplifica\'e7\'e3o de que cuidam: \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 96, XI, c, 3, 3.1}{\*\bkm kend 96, XI, c, 3, 3.1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0\nosupersub 3.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0 \nosupersub o }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub \'a7 5\'ba do art. 322}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub , tendo optado pela utiliza\'e7\'e3o dos cr\'e9ditos fiscais relati vos \'e0s aquisi\'e7\'f5es de mercadorias e servi\'e7os; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 96, XI, c, 3, 3.2}{\*\bkm kend 96, XI, c, 3, 3.2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0\nosupersub 3.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0 \nosupersub o }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub \'a7 7\'ba do art. 322}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub , ressalvado o disposto em seu }{\b0\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'a7 8\'ba}{\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , tendo optado pela utiliza\'e 7\'e3o do cr\'e9dito presumido; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 4 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub o prestador de servi\'e7o n\'e3o obrigado \'e0 inscri\'e7\'e3 o cadastral ou \'e0 escritura\'e7\'e3o fiscal apropriar-se-\'e1 do cr\'e9dito pr evisto nesta cl\'e1usula no pr\'f3prio documento de arrecada\'e7\'e3o. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O item 4 foi acrescentado \'e0 al\'ednea "c", do inciso XI do }{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0

\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e 7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03). \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XII - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub do art. 96 foi revogado pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02)\line \line }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XII, tendo sid o acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 1 (}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6379, de 25/04/97, DOE de 26 e 27/04/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub "XII \'e0s microempresas como tais definidas na legisla\'e7\'e3o federal, equivalente a 50% do valor de aquisi\'e7\'e3o de equipamento emissor de cupom fiscal (ECF) que atenda aos requisitos definidos no Conv\'eanio ICMS 156/94, bem {\*\bkmkstar t 96, XII}{\* \bkmkend 96, XII}como leitor \'f3tico de c\'f3digo de barras e impressora de c\' f3digo de barras, observado o seguinte (Conv. ICMS 33/97):\line a) a apropria\'e 7\'e3o do cr\'e9dito fiscal de que trata este inciso ser\'e1 feita em 18 parcela s iguais, mens ais e sucessivas, a partir do per\'edodo de apura\'e7\'e3o imediatamente posteri or \'e0quele em que houver ocorrido o in\'edcio da efetiva utiliza\'e7\'e3o do e quipamento, na forma do Conv\'eanio ICMS 156/94;\line b) na hip\'f3tese de venda do equipament o ou de sua transfer\'eancia para outra unidade da Federa\'e7\'e3o em prazo infe rior a 2 anos, a contar do in\'edcio da efetiva utiliza\'e7\'e3o do mesmo, o cr\ 'e9dito fiscal de que trata este inciso dever\'e1 ser estornado ou anulado, inte gralmente, no mesmo per\'edodo de apura\'e7\'e3o em que houver sido efetuada a venda ou a tran sfer\'eancia;\line c) o disposto neste inciso somente se aplica \'e0s aquisi\'e7 \'f5es de ECF em que o in\'edcio da efetiva utiliza\'e7\'e3o, nos termos do Conv \'eanio ICMS 1 56/94, ocorra at\'e9 31 de dezembro de 1997." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIII - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub do art. 96 foi revogado pela Altera\'e7\'e3o n\'ba 119 (}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 1152 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 06/05/09, DOE

de 07/05/09), efeitos a partir de 07/05/09.\line \line }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso XIII tendo si do acrescentado ao}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 1 (}{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6379, de 25/04/97, DOE de 26 e 27/04/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub ), efeitos de 26/04/97 a 06/05/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub "XIII - aos arrematantes de mercadorias em leil\'e3o fis cal da Secretaria da Fazenda, quando destinadas a comercializa\'e7\'e3o ou indus trializa\'e7\'e3o, nos termos do }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub inciso III do \'a7 4\'ba do art. 952}{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, XIV}{\*\bkmkend 96, XIV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIV - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub aos estabe lecimentos ind ustriais que se dediquem \'e0 prepara\'e7\'e3o de especiarias e condimentos (CNA E-Fiscal 1585-7/00) e aos fabricantes de sucos de frutas, legumes e xaropes para refresco (CNAE-Fiscal 1523-7/00 e 1595-4/02), nas sa\'eddas de polpas de frutas , sucos, n\'e9 ctares e concentrados de frutas, em import\'e2ncia equivalente a at\'e9 70% (set enta por cento) do valor do imposto destacado nos documentos fiscais, nas opera\ 'e7\'f5es internas e interestaduais, observado o seguinte: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da parte inicial do inciso XIV do }{\b\i\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 foi dada pela Altera\'e7 \'e3o n\'ba 47 (Decreto n\'ba 8666 de 29/09/03, DOE de 30/09/03).\line \line Red a\'e7\'e3o ant erior dada a parte inicial do inciso XIV do }{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 46 (D ecreto n\'ba 8 665 de 27 e 28/09/03, DOE de 29/09/03):\line }{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub "XIV - aos estabelecimentos industriais q ue se dediquem \'e0 prepara\'e7\'e3o de especiarias e condimentos (CNAE-Fiscal 1 585-7/00) e ao s fabricantes de sucos de frutas, legumes e xaropes para refresco (CNAE-Fiscal 1 523-7/00 e 1595-4/02), nas sa\'eddas de polpas de frutas, sucos, n\'e9ctares e c oncentrados de frutas, em import\'e2ncia equivalente a at\'e9 70% (setenta por c ento) do valor do imposto destacado nos documentos fiscais, nas opera\'e7\'f5es internas e int erestaduais:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Reda\'e7\'e3o anterior dada a parte inicial do inciso XIV do }{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 pela A ltera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00):\line

}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XIV - de 01/04/9 6 at\'e9 31/12/05, aos estabelecimentos industriais que se dediquem \'e0 prepara \'e7\'e3o de especiarias e condimentos (CNAE-Fiscal 1585-7/00) e aos fabricantes de sucos de f rutas, legumes e xaropes para refresco (CNAE-Fiscal 1523-7/00 e 1595-4/02), nas sa\'eddas de polpas de frutas, sucos, n\'e9ctares e concentrados de frutas, em i mport\'e2ncia equivalente a at\'e9 70% (setenta por cento) do valor do imposto d estacado nos d ocumentos fiscais, nas opera\'e7\'f5es internas e interestaduais, observado o se guinte:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 96, XIV}{\*\bkmkend 96, XIV}XIV - d e 01/04/96 at\'e9 31/12/05, aos estabelecimentos industriais que se dediquem \'e 0 prepara\'e7\'e3o de especiarias e condimentos (c\'f3digo de atividade 26.13-7) e aos fabrica ntes de sucos de frutas, legumes e xaropes para refresco (c\'f3digo de atividade 27.44-2), nas sa\'eddas de polpas de frutas, sucos, n\'e9ctares e concentrados de frutas, em import\'e2ncia equivalente a 30% do valor do imposto destacado nos documentos fi scais, nas opera\'e7\'f5es internas e interestaduais, observado o seguinte:\line a) a utiliza\'e7\'e3o do cr\'e9dito fiscal fica condicionada a que o contribuin te efetue o estorno correspondente a 30% do valor dos cr\'e9ditos relativos \'e0 s entradas de mat\'e9rias-primas, produtos intermedi\'e1rios, catalisadores e materiais de emb alagem recebidos para emprego no processo de industrializa\'e7\'e3o dos produtos referidos no caput;\line b) para fazer jus ao cr\'e9dito de que cuida este inci so, dever\'e1 o contribuinte habilitar-se junto \'e0 Secretaria da Fazenda, ouvida a Secretari a da Ind\'fastria, Com\'e9rcio e Minera\'e7\'e3o;\line c) \'e9 vedada a utiliza\ 'e7\'e3o do cr\'e9dito previsto neste inciso cumulativamente com o benef\'edcio de financiamen to concedido atrav\'e9s do PROBAHIA/PROIND, institu\'eddo pela Lei n\'ba 6.335, de 31 de outubro de 1991, modificada pela Lei n\'ba 6.863, de 14 de junho de 199 5, cabendo ao contribuinte optar por um deles;\line d) os Secret\'e1rios da Faze nda e da Ind \'fastria, Com\'e9rcio e Minera\'e7\'e3o, no \'e2mbito das respectivas compet\'e ancias, estabelecer\'e3o as condi\'e7\'f5es necess\'e1rias \'e0 habilita\'e7\'e3 o de contribuinte para frui\'e7\'e3o do presente benef\'edcio fiscal;"\line \lin e }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O inciso XIV foi acrescentado ao art. 96 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/ 98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), s endo antes tratado pelo Decreto n\'ba 5278/96. \par }\pard \s14 \qj\sa180\fi1054\tqdec\tx1843\tx1985\tx2127\tqdec\tx18178 {\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o contribuinte que pretender fruir do tratamento previsto neste inciso dever\'e1 encaminhar pedido ao Consel ho Deliberativo do Conselho do PROBAHIA/PROIND; \par }\pard \s14 \qj\sa180\fi1054\tqdec\tx1843\tx1985\tx2127\tqdec\tx18178 {\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Compete ao Con selho Delibera tivo do Conselho do PROBAHIA/PROIND a defini\'e7\'e3o do percentual de cr\'e9dit o presumido a ser utilizado pelo contribuinte; \par }\pard \s14 \qj\sa180\fi1054\tqdec\tx1843\tx1985\tx2127\tqdec\tx18178 {\b\i

0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a op\'e7\'e3o pela utiliza \'e7\'e3o do cr\'e9dito fiscal fica condicionada a que o contribuinte efetue o e storno correspondente ao valor dos cr\'e9ditos relativos \'e0s entradas de mat\' e9rias-primas, produtos intermedi\'e1rios, catalisadores e materiais de embalage m recebidos pa ra emprego no processo de industrializa\'e7\'e3o dos produtos referidos neste in ciso, em percentual igual ao cr\'e9dito presumido concedido; \par }\pard \s14 \qj\sa180\fi1054\tqdec\tx1843\tx1985\tx2127\tqdec\tx18178 {\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e9 vedada a utiliza\'e7 \'e3o do cr\'e9dito previsto neste inciso cumulativamente com o benef\'edcio de financiamento concedido atrav\'e9s do PROBAHIA/PROIND, institu\'eddo pela }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Lei n\'ba 6 .335, de 31 de outubro de 1991}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub , modificada pela }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub Lei n\'ba 6.863, de 14 de junho de 1995}{\b0\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , cabendo ao contribuinte optar por um deles; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, XV}{\*\bkmkend 96, XV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub aos fabricant es de artigos de borracha para uso m\'e9dico-cir\'fargico, pessoal e dom\'e9stico (c\'f3digo d e atividade 18.51-6), nas sa\'eddas de produtos em cuja industrializa\'e7\'e3o s ejam aplicadas mercadorias recebidas com o tratamento fiscal previsto nos }{\b0\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub incisos XLIV e XLV do art . 343}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , enquanto perdurar o tratamento ali disciplinado, sendo que, na defini\'e7\'e3o do valor do c r\'e9dito a ser utilizado, ser\'e3o observados os crit\'e9rios e condi\'e7\'f5es do \'a7 7\'ba do art. 347; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso XV foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 0 3/03/98, DOE d e 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub ), sendo antes tratado pelo Decreto n\'ba 6360/97. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, XVI}{\*\bkmkend 96, XVI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVI - revog ado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XVI do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1

\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub art. 96 foi revogado pela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29 /12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub ), efeitos a partir de 01/01/01.\line \line Reda\'e7\'e3o anterior dada ao inciso XVI, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub art. 96}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/ 03/98}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkst art 96, XVI}{\*\bkmkend 96, XVI}XVI - nas opera\'e7\'f5es com gado e produtos re sultantes do seu abate (arts. 444 a 464):\line {\*\bkmkstart 96, XVI, a}{\*\bkmk end 96, XVI, a }a) a partir de 24/05/95, aos remetentes ou aos destinat\'e1rios, em import\'e2n cia equivalente a 50% do valor do ICMS incidente nas sa\'eddas internas de novil ho precoce do estabelecimento produtor com destino ao que ir\'e1 efetuar o seu a bate, observan do-se o seguinte (Conv. ICMS 19/95):\line 1 - para efeito da concess\'e3o desse benef\'edcio, consideram-se como precoces os animais que apresentem, no m\'e1xim o, quatro dentes incisivos permanentes e os primeiros m\'e9dios da segunda denti \'e7\'e3o, e p eso de carca\'e7a igual ou superior a 200kg para os machos e 170kg para as f\'ea meas, sendo que, por ocasi\'e3o do abate, o animal dever\'e1 possuir de 1 a 10 m il\'edmetros de gordura na carca\'e7a (Convs. ICMS 66/95 e 110/95);\line 2 - ser \'e1 vedado o aproveitamento de quaisquer outros cr\'e9ditos relacionados com a atividade de p rodu\'e7\'e3o de novilho precoce;\line 3 - a frui\'e7\'e3o do benef\'edcio ser\' e1 condicionada \'e0 inspe\'e7\'e3o sanit\'e1ria federal ou estadual do abate do s animais de q ue trata esta al\'ednea, em que fique caracterizada a condi\'e7\'e3o de novilho precoce;\line b) a partir de 01/02/98, aos frigor\'edficos e aos remetentes de g ado bovino, bufalino e su\'edno para abate, nas opera\'e7\'f5es que ponham termo ao diferiment o do imposto, em import\'e2ncia equivalente a 50% do tributo devido, observado o seguinte:\line 1 - nas sa\'eddas internas de gado bovino, bufalino e su\'edno p ara abate em estabelecimento pr\'f3prio ou de terceiro, por conta e ordem do rem etente, quando o frigor\'edfico atender \'e0s condi\'e7\'f5es estabelecidas pela Portaria n\'b a 304, de 22 de abril de 1996, do Ministro da Agricultura:\line 1.1 - o document o fiscal conter\'e1 o destaque do imposto, calculado com base em pauta fiscal;\l ine 1.2 - para efeitos de recolhimento, abater-se-\'e1 do imposto devido o cr\'e9dito presumid o de 50%;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Os itens 1.3, 1.4 e 1.5 foram revogados pela Altera\'e7\'e3o n\' ba 7 (Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/98).\line }{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub 1.3 - a reparti\'e7\'e3o fazend\'e1ria do percurso emiti r\'e1 Passe Fiscal visando \'e0 comprova\'e7\'e3o futura do efetivo recebimento do gado pelo frigor\'edfico aludido no caput deste item, inclusive quando a oper

a\'e7\'e3o for acobertada por Nota Fiscal Avulsa;\line 1.4 - a baixa do Passe Fi scal de que cu ida o item anterior ser\'e1 feita mediante comunica\'e7\'e3o do frigor\'edfico \ 'e0 reparti\'e7\'e3o fazend\'e1ria;\line 1.5 - a constata\'e7\'e3o de Passes Fis cais em aberto implica a perda do benef\'edcio por parte do remetente, devendo o fisco adotar as provid\'eancias cab\'edveis visando \'e0 exig\'eancia da diferen\'e7a do impo sto, sempre que for poss\'edvel localizar o contribuinte;".\line \line }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o a nterior:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "2 - n o caso de entradas de gado bovino, bufalino e su\'edno oriundo deste Estado, em estabelecimento frigor\'edfico ou abatedor, do pr\'f3prio adquirente, que atenda \'e0s condi \'e7\'f5es estabelecidas pela Portaria n\'ba 304, de 22 de abril de 1996, do Min istro da Agricultura, sendo o cr\'e9dito presumido equivalente a 50% do ICMS inc idente sobre as sa\'eddas internas subseq\'fcentes dos produtos comest\'edveis r esultantes do abate;\line 3 - a utiliza\'e7\'e3o do cr\'e9dito presumido de que cuidam os iten s 1 e 2 condiciona-se:\line 3.1 - \'e0 n\'e3o utiliza\'e7\'e3o de quaisquer cr\' e9ditos fiscais por parte do estabelecimento;\line 3.2 - ao pr\'e9vio reconhecim ento do direit o ao benef\'edcio, mediante regime especial, renov\'e1vel semestralmente;\line 4 - para a renova\'e7\'e3o do regime especial aludido no item 3.2, o contribuinte anexar\'e1 ao pedido declara\'e7\'e3o do \'f3rg\'e3o respons\'e1vel pela inspe\ 'e7\'e3o, para comprova\'e7\'e3o de que venham sendo atendidas as condi\'e7\'f5es estabelecida s pela portaria ministerial mencionada no item 2;\line c) aos frigor\'edficos e abatedouros, nas opera\'e7\'f5es de sa\'eddas interestaduais de produtos comest\ 'edveis result antes do abate de gado bovino e bufalino origin\'e1rios de aquisi\'e7\'f5es inte rnas, a ser calculado em fun\'e7\'e3o da al\'edquota interestadual sobre o valor da opera\'e7\'e3o, sendo que este benef\'edcio ser\'e1 concedido como op\'e7\'e 3o do contribu inte, sob a condi\'e7\'e3o de que efetue o estorno ou anula\'e7\'e3o do cr\'e9di to fiscal relativo ao ICMS pago na entrada ou aquisi\'e7\'e3o do gado para abate de que resultem os produtos comest\'edveis destinados a outras unidades da Fede ra\'e7\'e3o;}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, XVII}{\*\bkmkend 96, XVII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ao esta belecimento in dustrial, o equivalente \'e0 import\'e2ncia resultante da aplica\'e7\'e3o da al\ 'edquota cab\'edvel em fun\'e7\'e3o da natureza da opera\'e7\'e3o com produtos c er\'e2micos de artesanato, vedado o aproveitamento de quaisquer outros cr\'e9dit os fiscais rel acionados com a produ\'e7\'e3o desses bens. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\ nosupersub :}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b O inciso XVI I foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 7 (Decreto n\'ba 7365, de 0 1/07/98, DOE d

e 02/07/98). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, XVIII}{\*\bkmkend 96, XVIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b 0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub aos fabricantes d e leite de coco, coco ralado, \'f3leo de dend\'ea e de carv\'e3o ativado a parti r da casca do coco de dend\'ea, equivalente a 80% (oitenta por cento) do imposto incidente nas sa\'eddas desses produtos, com a ressalva de que o cr\'e9dito presumido constit ui op\'e7\'e3o do contribuinte em substitui\'e7\'e3o \'e0 utiliza\'e7\'e3o de qu aisquer outros cr\'e9ditos fiscais vinculados \'e0s sa\'eddas dos produtos menci onados. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso XVIII do }{\b\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 96 foi dada pela Altera\'e7\'e3o n\'ba 144 (Decreto n\'ba 12645 de 24/02/11, DOE de 25/02/11), efeitos a partir de 25/02/1 1.\line \line Reda\'e7\'e3o anterior dada ao inciso XVIII do }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 46 (Decreto n \'ba 8665 de 27 e 28/09/03, DOE de 29/09/03), efeitos de 29/09/03 a 24/02/11:\li ne }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XV III - aos fabricantes de \'f3leo de dend\'ea, leite de coco e coco ralado, equiv alente a 80% ( oitenta por cento) do imposto incidente nas sa\'eddas desses produtos, com a res salva de que o cr\'e9dito presumido constitui op\'e7\'e3o do contribuinte em sub stitui\'e7\'e3o \'e0 utiliza\'e7\'e3o de quaisquer outros cr\'e9ditos fiscais vi nculados \'e0s sa\'eddas dos produtos mencionados;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XVIII, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub "XVIII - a partir de 01/07/99 aos fabricantes de leite de coco e coco ralado, equivalente a 80% (oitenta por cento) do imposto incidente nas sa\ 'eddas desses produtos, com a ressalva de que o cr\'e9dito presumido constitui o p\'e7\'e3o do contribuinte em substitui\'e7\'e3o \'e0 utiliza\'e7\'e3o de quaisquer outros cr\ 'e9ditos fiscais vinculados \'e0s sa\'eddas dos produtos mencionados." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, ,XIX}{\*\bkmkend 96, ,XIX}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIX -}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub aos cont ribuintes que exer\'e7am a atividade de fabrica\'e7\'e3o de \'f3leo refinado de soja ou de alg od\'e3o, equivalente a 41,66% (quarenta e um inteiros e sessenta e seis cent\'e9 simos por cento) do imposto incidente nas opera\'e7\'f5es com essas mercadorias, desde que pro duzidas no estabelecimento em que ocorrerem as sa\'eddas e que n\'e3o resulte em

uma carga tribut\'e1ria inferior a 7% (sete por cento); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub 2Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XIX do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 foi dada pela Altera\'e7\'e3o n\' ba 128 (Decreto n\'ba 11890, de 11/12/09. DOE de 12 e 13/12/09), efeitos a parti r de 12/12/09.\line \line Reda\'e7\'e3odo anterior dada ao inciso XIX do }{\b\i\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\' e3o n\'ba 127 (Decreto n\'ba 11856, de 01/12/09, DOE de 02/12/09), efeitos de 02 /12/09 a 11/12 /09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "XIX - aos contribuintes que exer\'e7am a atividade de fabrica\'e7\'e3o de \ 'f3leo refinado de soja ou de algod\'e3o, equivalente a 41,66% (quarenta e um in teiros e sesse nta e seis cent\'e9simos por cento) do imposto incidente nas opera\'e7\'f5es com essas mercadorias, desde que produzidas no estabelecimento em que ocorrerem as sa\'eddas e quando a opera\'e7\'e3o ocorrer com a redu\'e7\'e3o de base de c\'e1 lculo prevista no VII do art. 87;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XIX do }{\b\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 78 (Decreto n \'ba 10021, de 05/06/06, DOE de 06/06/06), efeitos de 06/06/06 a 01/12/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XIX aos contribuintes que exer\'e7am a atividade de fabrica\'e7\'e3o de \'f3leo ref inado de soja ou de algod\'e3o, equivalente a 41,66% (quarenta e um inteiros e sessenta e seis cent\'e9simos por cento) do imposto incidente nas opera\'e7\'f5es com essas mer cadorias, desde que produzidas no estabelecimento em que ocorrerem as sa\'eddas; "\line \line } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e 7\'e3o anterior dada ao inciso XIX do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub do art. 96 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 46 (Decreto n\'ba 8665 de 27 e 28 /09/03, DOE de 29/09/03), efeitos de 29/09/03 a 05/06/06:\line }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XIX - aos contribuintes que exer\'e7 am a atividade de fabrica\'e7\'e3o de \'f3leo refinado de soja, equivalente a 41 ,66% (quarenta e um inteiros e sessenta e seis cent\'e9simos por cento) do imposto incidente n as opera\'e7\'f5es com essas mercadorias, desde que produzidas no estabeleciment o em que ocorrerem as sa\'eddas;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XIX do }{\b\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 p

ela }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e 3o n\'ba 37 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Decreto n\'ba 8409, de 26/12/02, DOE de 27/12/02}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub "XIX - de 01/01/00 at\'e9 31/12/03, aos co ntribuintes que exer\'e7am a atividade de fabrica\'e7\'e3o de \'f3leo refinado d e soja, equiva lente a 41,66% (quarenta e um inteiros e sessenta e seis cent\'e9simos por cento ) do imposto incidente nas opera\'e7\'f5es com essas mercadorias, desde que prod uzidas no estabelecimento em que ocorrerem as sa\'eddas;"\line \line }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XIX do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub do a rt. 96 p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b ela Altera\'e7\'e3o n\'ba 31 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub (Decreto n\'ba 8149 de 14/02/02, DOE de 15/02/02)}{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos de 01/01/02 a 2 6/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "XIX - de 01/01/00 at\'e9 31/12/02, aos contribuintes que exer\'e7am a a tividade de fa brica\'e7\'e3o de \'f3leo refinado de soja, equivalente a 41,66% (quarenta e um inteiros e sessenta e seis cent\'e9simos por cento) do imposto incidente nas ope ra\'e7\'f5es com essas mercadorias, desde que produzidas no estabelecimento em q ue ocorrer as sa\'eddas;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XIX do }{\b\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 p}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 7886 , de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub ), efeitos de 30/12/00 a 31/12/01:\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XIX - de 01/01/0 0 at\'e9 31/12 /01, aos contribuintes que exer\'e7am a atividade de fabrica\'e7\'e3o de \'f3leo refinado de soja, equivalente a 41,66% (quarenta e um inteiros e sessenta e sei s cent\'e9simos por cento) do imposto incidente nas opera\'e7\'f5es internas com essas mercado rias, desde que produzidas no estabelecimento em que ocorrer as sa\'eddas;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XIX, tendo sido }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub acrescentado ao }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\' ba 15 (Decreto n\'ba 7729, de 29/12/99, DOE de 30/12/99):\line }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XIX - de 01/01/00 at\'e9 31/12/00, a os contribuintes que exer\'e7am a atividade de fabrica\'e7\'e3o de \'f3leo refin ado de soja, e quivalente a 41,66% (quarenta e um inteiros e sessenta e seis cent\'e9simos por cento) do imposto incidente nas opera\'e7\'f5es internas com essas mercadorias, desde que produzidas no estabelecimento em que ocorrer as sa\'eddas;"

\par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, XX}{\*\bkmkend 96, XX}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XX - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s usinas de a\'e7\'faca r estabelecidas neste Estado, sobre o valor do imposto destacado nas opera\'e7\' f5es com mercadorias produzidas em seus estabelecimentos, em op\'e7\'e3o ao uso de outros cr\'e9ditos fiscais vinculados a essas opera\'e7\'f5es: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XX do }{\b\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 96 foi dada pela Altera\'e7\'e3o n\'ba 49 (Decreto n\'ba 8.853, de 23/12/03. DOE de 24/12/03), efeitos a partir de 01/01/0 4.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda \'e7\'e3o anterior dada ao inciso XX do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 33 (Decre to n\'ba 8250, de 08/05/02. DOE de 09/05/02), efeitos de 09/05/02 a 31/12/03:\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XX - \'e0s usina s de a\'e7\'facar estabelecidas neste Estado, sobre o valor do imposto destacado nas opera\'e7 \'f5es internas e interestaduais com mercadorias produzidas em seus estabelecime ntos, em op\'e7\'e3o ao uso de outros cr\'e9ditos fiscais vinculados a essas ope ra\'e7\'f5es:\line a) de 01/01/00 at\'e9 30/04/02 - 30% (trinta por cento);\line b) a partir d e 1\'ba de maio de 2002 - 40% (quarenta por cento)."\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XX, tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 15 (Decreto n\'ba 7729, de 29/12/99, DOE de 30/12/99):\line }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "XX - a partir de 1\'ba de janeiro de 2000, \'e0s usinas de a\'e7\'facar estabelecidas neste Estado, correspondente a 30% (trinta por cento) do valor do imposto destacado nas opera\'e7\'f5es internas e interest aduais com mer cadorias produzidas em seus estabelecimentos, em op\'e7\'e3o ao uso de outros cr \'e9ditos fiscais vinculados a essas opera\'e7\'f5es." \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub 40% (quarenta por cento) nas opera\'e7\'f5es int ernas; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub 65% (sessenta e cinco por cento) nas opera\'e7\' f5es interesta duais. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, XXI}{\*\bkmkend 96, XXI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXI -}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub aos produt ores rurais e extratores n\'e3o equiparados a comerciante ou a industrial, o valor corresponde nte \'e0 aplica\'e7\'e3o do percentual de 10% sobre o valor do cr\'e9dito fiscal

apurado na forma prevista no \'a7 4\'ba do art. 117, desde que efetuem dep\'f3s ito banc\'e1ri o identificado, em igual valor, em favor de fundo espec\'edfico de moderniza\'e7 \'e3o da agropecu\'e1ria baiana, cujo programa tenha sido aprovado pela Secretar ia da Agricultura, Irriga\'e7\'e3o e Reforma Agr\'e1ria do Estado da Bahia \'96 SEAGRI; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso XXI foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 54 (Decreto n\'ba 9.029, de 19/03/04, DOE de 20 e 21/03/04), efeitos a partir de 01/04/04. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, XXII}{\*\bkmkend 96, XXII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXII -}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub aos adq uirentes de qu e trata o inciso XI do art. 93, o valor correspondente \'e0 aplica\'e7\'e3o do p ercentual de 10% sobre o valor do cr\'e9dito fiscal apurado na forma prevista no referido dispositivo, desde que efetuem dep\'f3sito banc\'e1rio identificado, e m igual valor, em favor de fundo espec\'edfico de moderniza\'e7\'e3o da agropecu\'e1ria baiana , cujo programa tenha sido aprovado pela Secretaria da Agricultura, Irriga\'e7\' e3o e Reforma Agr\'e1ria do Estado da Bahia \'96 SEAGRI; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso XXII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 54 (Decreto n\'ba 9.029, de 19/03/04, DOE de 20 e 21/03/04), efeitos a partir de 01/04/04. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, XXIII}{\*\bkmkend 96, XXIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\' e9 30 de junho de 2009, nas opera\'e7\'f5es com \'e1lcool et\'edlico hidratado combust\'edvel - AEHC, realizadas por contribuintes industriais, mediante autoriza\'e7\'e3o do Diretor de Administra\'e7\'e3o Tribut\'e1ria da regi\'e3o do seu domic\'edlio fi scal, ap\'f3s parecer t\'e9cnico da Coordena\'e7\'e3o de Fiscaliza\'e7\'e3o de Petr\'f3leo e C ombust\'edveis - COPEC, calculados sobre o valor do imposto incidente no momento das sa\'eddas dos produtos: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso XXIII do}{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub do art. 96 foi }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub dada pela Altera\'e7\'e3o n\'ba 108 (}{\ b\i0\ul0

\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 112 89, de 30/10/08. DOE de 31/10/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XXIII do }{\b\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 pela Alt era\'e7\'e3o n \'ba 74 (Decreto n\'ba 9786, de 10/02/06, DOE de 11 e 12/02/06):\line }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXIII - nas ope ra\'e7\'f5es com \'e1lcool et\'edlico hidratado combust\'edvel - }{\b0\i\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub AEHC, realizadas por contribuintes industriais, mediante autoriza\'e7\'e3o do Diretor de Administra\'e7\'e3o Tribut \'e1ria da regi\'e3o do seu domic\'edlio fiscal, ap\'f3s parecer t\'e9cnico}{\b0 \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf1\nosupersub }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub da Coordena\'e7\'e3o de Fiscal iza\'e7\'e3o de Petr\'f3leo e Combust\'edveis - COPEC, calculados sobre o valor do imposto inc idente no momento das sa\'eddas dos produtos:"\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XXIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub ca put }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub "XXI II - nas opera\'e7\'f5es com \'e1lcool et\'edlico hidratado combust\'edvel - AEH C, realizadas por contribuintes industriais, mediante autoriza\'e7\'e3o da Coord ena\'e7\'e3o de Fiscaliza\'e7\'e3o de Petr\'f3leo e Combust\'edveiso - COPEC, ca lculados sobre o valor do imposto incidente no momento das sa\'eddas dos produtos:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\ 'e7\'e3o anterior dada ao inciso XXIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 66 (Decreto n\'ba 954 7, de 20/09/05, DOE de 21/09/05):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs18\cf0\nosupersub "XXIII - nas opera\'e7\'f5es com \'e1lcool et\'edlico hidra tado combust\'edvel - AEHC, realizadas por contribuintes industriais, mediante a utoriza\'e7\'e3o do Diretor de Administra\'e7\'e3o Tribut\'e1ria da regi\'e3o do seu domic\'ed lio fiscal, ap\'f3s parecer t\'e9cnico da Ger\'eancia de Substitui\'e7\'e3o Trib ut\'e1ria, calculados sobre o valor do imposto incidente no momento das sa\'edda s dos produtos:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao inciso XXIII, tendo sido acrescentado do caput do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub art. 96}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub pela Altera\'e7\'e3o n\'ba 57 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Decreto n\'ba 9152, de 28/07/04, DOE de 29/07/04}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXIII - nas opera\'e7\'f5es internas com \'e1lcool et\'edlico hidratado combust\'edvel - AEHC, realizadas p or contribuintes industriais, mediante autoriza\'e7\'e3o do Diretor de Administr a\'e7\'e3o Tri

but\'e1ria da regi\'e3o do seu domic\'edlio fiscal, ap\'f3s parecer t\'e9cnico d a Ger\'eancia de Substitui\'e7\'e3o Tribut\'e1ria, equivalente a 48,149% (quaren ta e oito inteiros e cento e quarenta e nove mil\'e9simos por cento), calculados sobre o valor do imposto incidente no momento das sa\'eddas dos produtos;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub de 48,149% (quarenta e oito inteiros e cento e q uarenta e nove mil\'e9simos por cento), nas opera\'e7\'f5es internas; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub de 17,916% (dezessete por cento inteiros e novec entos e dezess eis mil\'e9simos por cento), nas opera\'e7\'f5es interestaduais; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, XXIV}{\*\bkmkend 96, XXIV}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXIV - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub aos fab ricantes dos p rodutos derivados do leite indicados no inciso XXVIII do art. 87, o valor equiva lente a 95% (noventa e cinco por cento) do imposto incidente no momento das sa\' eddas dos produtos, sendo que o cr\'e9dito presumido poder\'e1 ser utilizado opc ionalmente pel o contribuinte em substitui\'e7\'e3o ao sistema normal de tributa\'e7\'e3o, veda do o aproveitamento de quaisquer outros cr\'e9ditos, bem como a cumula\'e7\'e3o com o benef\'edcio do Programa de Desenvolvimento Industrial e de Integra\'e7\'e 3o Econ\'f4mic a do Estado da Bahia - DESENVOLVE; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XXIV do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 96 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 138 (Dec retos n\'bas 12313/10), efeitos a partir de 14/08/10.\line \line }{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Obs.: }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O art. 3\'ba, do Decreto n\'ba 1295 5, de 20/06/11, DOE de 21/06/11 convalida os atos relacionados ao tratamento tri but\'e1rio pre visto neste dispositivo praticados at\'e9 31/07/10, com base na reda\'e7\'e3o vi gente no referido dispositivo no per\'edodo anterior a 28/07/09.\line \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior d ada a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o inciso XXIV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub do ar t. 96 pela Altera\'e7\'e3o n\'ba 121 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11635, de 27/07/09. DOE de 28/07/0 9}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), ef eitos de 28/07 /09 a 13/08/10:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub "XXIV - aos fabricantes dos produtos derivados do leite indicados no inciso XXVIII do art. 87, o valor equivalente a 83,32% (oitenta e tr\'eas in teiros e trint

a e dois cent\'e9simos por cento) do imposto incidente no momento das sa\'eddas dos produtos, sendo que o cr\'e9dito presumido poder\'e1 ser utilizado opcionalm ente pelo contribuinte em substitui\'e7\'e3o ao sistema normal de tributa\'e7\'e 3o, vedado o a proveitamento de quaisquer outros cr\'e9ditos, bem como a cumula\'e7\'e3o com o benef\'edcio do Programa de Desenvolvimento Industrial e de Integra\'e7\'e3o Eco n\'f4mica do Estado da Bahia - DESENVOLVE;"\line \line }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XXIV d o }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do ar t. 96 pela Alt era\'e7\'e3o n\'ba 98 (Decreto n\'ba 10710, de 18/12/07, DOE de 19/12/07), efeit os de 19/12/07 a 27/07/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub "XXIV - aos fabricantes dos produtos derivados do leit e indicados no inciso XXVIII do art. 87, o valor equivalente a 83,32% (oitenta e tr\'eas intei ros e trinta e dois cent\'e9simos por cento) do imposto incidente no momento das sa\'eddas dos produtos;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso XXIV, tendo sido acrescenta do ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub c aput }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 96}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e 7\'e3o n\'ba 6 2 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Dec reto n\'ba 9.332, de 14/02/05. DOE de 15/02/05}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 15/02/05 a 18/12/07:\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXIV - }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub aos fabricantes dos produtos derivados do leite indicados no inciso XXVIII do art. 87, o valor equivalente a 41,66% (quarenta e um inteiros e sessenta e seis cent\'e9simos por cento) do imp osto incidente no momento das sa\'eddas dos produtos;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, XXV}{\*\bkmkend 96, XXV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXV - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ao estabel ecimento indus trial que n\'e3o perten\'e7a a empresa que possua filial ou matriz benefici\'e1r ia da dila\'e7\'e3o do prazo de pagamento do saldo devedor do ICMS, nos termos d o Programa de que trata o Decreto n\'ba 8.205, de 03 de abril de 2002, o equival ente a 9,72% ( nove inteiros e setenta e dois cent\'e9simos por cento) do valor da opera\'e7\'e 3o pr\'f3pria com bolachas e biscoitos, produzidos neste Estado, para utiliza\'e 7\'e3o na apura\'e7\'e3o e reapura\'e7\'e3o do imposto de que trata o art. 506-E ; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A reda\'e7\'e3o atual do inciso XXV do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub art. 96}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\

shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 147 (Decreto n \'ba 13165, de 11/08/11, DOE de 12/08/11), efeitos a partir de 01/09/11:\line \line }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o an terior dada ao inciso XXV do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub do art. 96 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 132 (Decreto n\'ba 11982, de 24/02/ 10, DOE de 25/ 02/10), efeitos de 25/02/10 a 31/08/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXV - }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub ao estabelecimento industrial que n\'e3o perten\'e7a a empresa que possua filial ou matriz benefici\'e1ria da dila\'e7\'e3o do prazo d e pagamento do saldo devedor do ICMS nos termos do programa de que trata o Decre to n\'ba 8.205, de 03 de abril de 2002, o equivalente a 9,72% (nove inteiros e s etenta e dois cent\'e9simos por cento) do valor da opera\'e7\'e3o pr\'f3pria com os produtos r elacionados no item 11.4.2 do inciso II do art. 353, produzido neste Estado, par a utiliza\'e7\'e3o na apura\'e7\'e3o e reapura\'e7\'e3o do imposto de que trata o art. 506-E;" \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada ao inciso XXV do }{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 105 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub ), efeitos de 01/07/08 a 24/02/10:\line }{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXV - }{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ao estabelecimento indus trial que n \'e3o perten\'e7a a empresa que possua filial ou matriz enquadrada no programa d e que trata o Decreto n\'ba 8.205, de 03 de abril de 2002, o equivalente a 9,72% (nove inteiros e setenta e dois cent\'e9simos por cento) do valor da opera\'e7\ 'e3o pr\'f3pri a com os produtos relacionados no item 11.4.2 do inciso II do art. 353, produzid o neste Estado, para utiliza\'e7\'e3o na apura\'e7\'e3o e reapura\'e7\'e3o do im posto de que trata o art. 506-E."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso X}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub XV do }{\b\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\' e3o n\'ba 103 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decreto n\'ba 11124, de 01/07/08, DOE de 02/07/08}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/07/08. (s em efeito)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub "XXV - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub ao estabelecimento industrial que n\'e3o perten\'e7a a empresa que possua filial ou matriz enquadrada no programa de que trata o Decreto n\'ba 8.205, de 03 de abri l de 2002, o equivalente a 9,72% (nove inteiros e setenta e dois cent\'e9simos p or cento) do v alor da opera\'e7\'e3o pr\'f3pria com os produtos relacionados no item 11.4 do i nciso II do art. 353, produzido neste Estado, para utiliza\'e7\'e3o na apura\'e7

\'e3o e reapura\'e7\'e3o do imposto de que trata o art. 506-E."\line \line }{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior da da inciso XXV, tendo sido acrescentado a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub o }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub do art. 96}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 81 (}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10.156}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 13/11/06, DOE de 14/11/06 ), efeitos de 14/11/06 a 30/06/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub "XXV - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub ao estabelecimento industrial que n\'e3o perten\'e7a a emp resa que possua filial ou matriz enquadrada no programa de que trata o Decreto n \'ba 8.205, de 03 de abril de 2002, o equivalente a 5% (cinco por cento) do valor da opera\'e7 \'e3o pr\'f3pria com os produtos elencados no item 11.4 do inciso II do art. 353 , produzido neste Estado, para utiliza\'e7\'e3o na apura\'e7\'e3o e reapura\'e7\ 'e3o do impost o de que trata o art. 506-E." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, XXVI}{\*\bkmkend 96, XXVI}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXVI - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ao con tribuinte cria dor e produtor de lagosta e camar\'e3o, inscrito no cadastro de contribuintes do ICMS deste Estado (CAD-ICMS), nas opera\'e7\'f5es internas e interestaduais, o equivalente a 75% (setenta e cinco por cento) do imposto destacado no documento fiscal, sendo que a utiliza\'e7\'e3o do benef\'edcio constitui op\'e7\'e3o do contribuinte em substitui\'e7\'e3o ao uso de quaisquer cr\'e9ditos decorrentes de aquisi\'e7\'e3 o de mercadorias ou utiliza\'e7\'e3o de servi\'e7os nas etapas anteriores, obser vado o dispost o no \'a7 8\'ba; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XXVI do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 foi dada pela Altera\'e7\'e3o n\' ba 120 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n\'ba 11576}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub , de 08/06/09, DOE de 09/06/09), efeitos a partir de 09/06/09.\line \line Reda\' e7\'e3o anterior dada ao inciso XXVI, tendo sido acrescentado a}{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o }{\b\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 100 }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10 984, de 26/03/08, DOE de 27/03/08), efeitos de 27/03/08 a 08/06/09:\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXVI - ao co ntribuinte cri

ador e produtor de lagosta e camar\'e3o, inscrito no cadastro de contribuintes d o ICMS deste Estado (CAD-ICMS), nas opera\'e7\'f5es internas e interestaduais, o equivalente a 75% (setenta e cinco por cento) do imposto destacado no documento fiscal, sendo que a utiliza\'e7\'e3o do benef\'edcio constitui op\'e7\'e3o do contribuinte em substitui\'e7\'e3o ao uso de quaisquer cr\'e9ditos decorrentes de aquisi\'e7\'e 3o de mercadorias ou utiliza\'e7\'e3o de servi\'e7os nas etapas anteriores." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, XXVII}{\*\bkmkend 96, XXVII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXVII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub aos fabricantes or ganizados em cooperativas ou associa\'e7\'f5es, cujos produtos possuam Selo de I dentifica\'e7\'e3o da Participa\'e7\'e3o da Agricultura Familiar - SIPAF, expedi do pelo Governo Federal ou do Estado da Bahia, no valor equivalente a 100% (cem por cento) do imposto incidente no momento da sa\'edda de seus produtos, com a ressalva de que o cr\'e9dito presumido constitui op\'e7\'e3o do contribuinte em substitui\'e7\' e3o \'e0 utiliza\'e7\'e3o de quaisquer outros cr\'e9ditos fiscais vinculados \'e 0s sa\'eddas d os produtos mencionados, observado o disposto no \'a7 9\'ba; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XXVII do }{\b\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 foi dada }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 145 (Decreto n\'ba 12831/11), de 09/05/11, DOE de 10/05/11, efeitos a partir de 10/ 05/11.\line \line Reda\'e7\'e3o anterior dada ao inciso XXVII do }{\b\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub art. 96 pela Altera\'e7\'e3o n\'ba 141 }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 12 534, de 23/12/10, DOE de 24/12/10), efeitos de 01/01/11 a 09/05/11:\line }{\b0\i \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXVII - aos fabricantes organizados em cooperativas ou associa\'e7\'f5es, cujos produtos possuam Selo de Identifica\'e7\'e3o da Participa\'e7\'e3o da Agricultura Familiar - SIPAF, no v alor equivalen te a 100% (cem por cento) do imposto incidente no momento da sa\'edda de seus pr odutos, com a ressalva de que o cr\'e9dito presumido constitui op\'e7\'e3o do co ntribuinte em substitui\'e7\'e3o \'e0 utiliza\'e7\'e3o de quaisquer outros cr\'e 9ditos fiscais vinculados \'e0s sa\'eddas dos produtos mencionados;"\line \line }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anteri or dada ao inciso XXVII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 105 (}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11167, de 08/08/0 8, DOE de 09 e 10/08/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub ), efeitos de }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub 09/08/08 a 31/12/10:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1

\fs20\cf6\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub XXVII - aos fabricantes organizados em cooperativas ou associa\' e7\'f5es, no valor equivalente a 70% (setenta por cento) do imposto incidente no momento da sa \'edda de palmito em conserva, com a ressalva de que o cr\'e9dito presumido cons titui op\'e7\'e3o do contribuinte em substitui\'e7\'e3o \'e0 utiliza\'e7\'e3o de quaisquer outros cr\'e9ditos fiscais vinculados \'e0s sa\'eddas dos produtos me ncionados;" \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada ao}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub inciso XXVII tendo sido acrescentado ao}{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\' ba 103 (Decret o n\'ba 11124, de 01/07/08, DOE de 02/07/08), efeitos de 01/07/08 a 08/08/08:\li ne }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XX VII - aos fabricantes organizados em cooperativas ou associa\'e7\'f5es, no valor equivalente a 70% (setenta por cento) do imposto incidente no momento da sa\'edda de palmito em conserva;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, XXVIII}{\*\bkmkend 96, XXVII I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXVII I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a os contribuint es sujeitos ao regime normal de apura\'e7\'e3o do imposto, nas aquisi\'e7\'f5es internas de mercadorias junto a microempresa ou empresa de pequeno porte industr ial optante pelo Simples Nacional, desde que por elas produzidas, em op\'e7\'e3o ao cr\'e9dito fiscal informado no documento fiscal nos termos do art. 392, nos percentuais re lacionados a seguir, aplic\'e1veis sobre o valor da opera\'e7\'e3o, observado o disposto nos \'a7\'a7 6\'ba e 7\'ba: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do inciso XXVIII do }{\b\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 foi dada pela Alt era\'e7\'e3o n\'ba 119 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Decreto n\'ba 11523}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub , de 06/05/09, DOE de 07/05/09), efeitos a partir de 07/05/ 09.\line \line Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso XXVIII d o }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 pela A ltera\'e7\'e3o n\'ba 112 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Decreto n\'ba 11396}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub , de 30/12/08, DOE de 31/12/08), efeitos de 31/12/08 a 06/0 5/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub "XXVIII - aos contribuintes sujeitos ao regime normal de apura\'e7\'e3o do imposto, nas a quisi\'e7\'f5es internas de mercadorias junto a microempresa ou empresa de peque no porte industrial optante pelo Simples Nacional, desde que por elas produzidas , em op\'e7\'e3o ao cr\'e9dito fiscal informado no documento fiscal nos termos d

o art. 392, no s percentuais relacionados a seguir, aplic\'e1veis sobre o valor da opera\'e7\'e 3o, observado o disposto no \'a7 6\'ba:"\line \line }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 p arte inicial d o inciso XXVIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do art. 96 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub Altera\'e7\'e3o n\'ba 104 (Decreto n\'ba 11142, de 10/07/08, DOE de 11/07/08), efeitos de 11/07/08 a 30/12/08:\line }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXVIII - aos contribuintes sujeitos a o regime norma l de apura\'e7\'e3o do imposto, nas aquisi\'e7\'f5es internas de mercadorias jun to a microempresa ou empresa de pequeno porte industrial optante pelo Simples Na cional, desde que por elas produzidas, nos percentuais relacionados a seguir, ap lic\'e1veis so bre o valor da opera\'e7\'e3o, observado o disposto no \'a7 6\'ba:" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub 10% (dez por cento) nas aquisi\'e7\'f5es junto \ 'e0s ind\'fast rias do setor t\'eaxtil, de artigos de vestu\'e1rio e acess\'f3rios, de couro e derivados, moveleiro, metal\'fargico, de celulose e de produtos de papel; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub 12% (doze por cento) nas aquisi\'e7\'f5es junto aos demais seg mentos de ind\'fastrias. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 96, XXIX}{\*\bkmkend 96, XXIX}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXIX - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub aos con tribuintes do imposto nas aquisi\'e7\'f5es interestaduais, junto a optantes pelo Simples Nacio nal, de mercadorias enquadradas no regime de substitui\'e7\'e3o tribut\'e1ria po r determina\'e7\'e3o da legisla\'e7\'e3o interna, para c\'e1lculo do ICMS anteci pado, o valor resultante da aplica\'e7\'e3o do percentual da al\'edquota interestadual previst a na legisla\'e7\'e3o da unidade da Federa\'e7\'e3o de origem sobre o valor da o pera\'e7\'e3o constante no documento fiscal. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XXIX do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 foi dada }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 122 (Decreto n\'ba 11656, de 11/08/09, DOE de 12/08/09), efeitos a partir de 12/08/ 09.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada ao inciso XXIX, tendo sido acrescentado ao}{\b\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\' ba 115 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n\'ba 11442}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub

, de 19/02/09, DOE de 20/02/09), efeitos de 20/02/09 a 11/08/09:\line }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXIX - aos con tribuintes do imposto nas aquisi\'e7\'f5es interestaduais, junto a optantes pelo Simples Nacio nal, de mercadorias enquadradas no regime de substitui\'e7\'e3o tribut\'e1ria po r determina\'e7\'e3o da legisla\'e7\'e3o interna, para c\'e1lculo do ICMS anteci pado, o valor resultante da aplica\'e7\'e3o do percentual de 7% (sete por cento) sobre o valor da opera\'e7\'e3o constante no documento fiscal."\line \line }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Obs:}{\b0\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O art. 5\'ba do Decreto n\'ba 11.442/0 9, determina que, ficam convalidados os procedimentos adotados pelos contribuint es do ICMS, no per\'edodo de 23/12/08 a 20/02/09, com base na reda\'e7\'e3o dada por este Decreto ao inciso XXIX do }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub caput}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub do art. 96 do RICMS/BA.. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXX}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub - aos criadores que promoverem sa\'eddas dos produtos resultantes do abate de pacas e queixadas, o valor do imposto incidente nas sa\'eddas desses p rodutos, em op\'e7\'e3o \'e0 utiliza\'e7\'e3o de quaisquer outros cr\'e9ditos fi scais vinculados \'e0s sa\'eddas dos produtos mencionados, desde que: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXX foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 126 (}{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11806 , de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub ), efeitos a partir de 27/10/09. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o estabelecimento produtor tenha registro no IBA MA; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o abate ocorra em estabelecimento situado neste Estado que ate nda \'e0s disposi\'e7\'f5es da legisla\'e7\'e3o sanit\'e1ria federal e estadual; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXXI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub aos fabricantes dos produtos enquadrados na NCM 681 0.19.00, o val or equivalente a 47,06% (quarenta e sete inteiros e seis cent\'e9simos por cento ) do imposto incidente no momento da sa\'edda, sendo vedada a cumula\'e7\'e3o co m o benef\'edcio do Programa de Desenvolvimento Industrial e de Integra\'e7\'e3o Econ\'f4mica do Estado da Bahia \'96 DESENVOLVE; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6

\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXXI foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 126 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub ), efeitos a partir de 01/11/09. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXXII}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub - aos contribuintes que efetuarem opera\'e7\'f5es in terestaduais d os equipamentos, partes e pe\'e7as importados nos termos do art. 85-B, equivalen te a 41,66% (quarenta e um inteiros e sessenta e seis cent\'e9simos por cento) d o imposto incidente; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXXII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 126 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub ), efeitos a partir de 27/10/09. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXXIII}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub - nas sa\'eddas interestaduais de gado bovino criad o em sistema d e confinamento neste estado, efetuadas por contribuinte que desenvolva atividade de cria\'e7\'e3o integrada com produ\'e7\'e3o pr\'f3pria de adubo org\'e2nico e ra\'e7\'e3o animal, o valor do imposto incidente, em op\'e7\'e3o \'e0 utiliza\' e7\'e3o de qua isquer outros cr\'e9ditos fiscais vinculados \'e0s sa\'eddas dos produtos mencio nados, observando-se os crit\'e9rios e procedimentos definidos em Termo de Acord o a ser firmado com o titular da Superintend\'eancia de Administra\'e7\'e3o Trib ut\'e1ria, \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXXIII foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 126 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub ), efeitos a partir de 27/10/09. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXXIV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub \'e0s cooperativas ou associa\'e7\'f5es de produto res, o equival ente ao valor do imposto incidente nas sa\'eddas internas de leite e os derivado s indicados no inciso XXVIII do art. 87, por elas produzidos, quando destinados

\'e0 empresa p\'fablica estadual ou sociedade de economia mista, e desde que o l eite \'93in na tura\'94 utilizado na fabrica\'e7\'e3o destes produtos seja adquirido de produto res, associa\'e7\'f5es ou cooperativas estabelecidos neste estado, em op\'e7\'e3 o ao uso de outros cr\'e9ditos fiscais vinculados a essas opera\'e7\'f5es e n\'e 3o cumulativo com a hip\'f3tese de cr\'e9dito previsto no inciso XXIV deste artigo; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso XXXIV do }{\b\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 96 foi dada pela Altera\'e7\'e3o n\'ba 139 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 1244 4, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/10.\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao inciso XXXIV tendo sido acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 127 (Decr eto n\'ba 1185 6, de 01/12/09, DOE de 02/12/09), efeitos de 02/12/09 a 26/10/10:\line }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXXIV - \'e0s cooperativas ou associa\'e7\'f5es de produtores, o equivalente ao valor do impos to incidente n as sa\'eddas internas de leite e os derivados indicados no inciso XXVIII do art. 87, por elas produzidos, quando destinados a empresa p\'fablica estadual e desd e que o leite \'93in natura\'94 utilizado na fabrica\'e7\'e3o destes produtos se ja adquirido d e produtores, associa\'e7\'f5es ou cooperativas estabelecidos neste estado, em o p\'e7\'e3o ao uso de outros cr\'e9ditos fiscais vinculados a essas opera\'e7\'f5 es e n\'e3o cumulativo com a hip\'f3tese de cr\'e9dito previsto no inciso XXIV d este artigo;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXXV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub 23,53% (vinte e tr\'eas inteiros e cinq\'fcenta e t r\'eas por cen to) do imposto incidente nas sa\'eddas internas e interestaduais com min\'e9rio de cobre promovidas por contribuintes que exer\'e7am atividades enquadradas na c lassifica\'e7\'e3o nacional de atividades econ\'f4micas/fiscal (CNAE-Fiscal) sob os c\'f3digos de atividades 1329-3/04 e 1329-3/05, em substitui\'e7\'e3o ao uso de quaisquer outros cr\'e9ditos fiscais. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso XXXV foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 96 pela Altera\'e7\'e3o n\'ba 128 (Decreto n\'ba 11890, de 11/12/09. DOE de 12 e 13/12/09), efeitos a partir de 12/12/09. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub XXXVI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub at\'e9 31/05/2015, nas sa\'eddas internas com os p rodutos de \'f3tica, constantes nas posi\'e7\'f5es da NCM a seguir indicadas, o valor corre spondente a 14,12% (quatorze inteiros e doze cent\'e9simos por cento) do imposto incidente, observado o disposto no \'a7 10: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXXVI foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 96 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 146 (Decreto n\'ba 12955, de 20/06/11, DOE de 21/06/11), efeitos a partir de 01/05/11. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub lentes de contato - NCM 9001.30.00; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24 \cf0\nosupersub lentes para \'f3culos - NCM 9001.40 e 9001.50; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24 \cf0\nosupersub arma\'e7\'f5es para \'f3culos e artigos semelhantes, e suas part es - NCM 9003; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24 \cf0\nosupersub \'f3culos para corre\'e7\'e3o, prote\'e7\'e3o ou outros fins, e artigos semelhantes - NCM 9004. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }Os documentos fiscais rel ativos \'e0s opera\'e7\'f5es beneficiadas com o tratamento previsto no inciso XX I dever\'e3o conter a informa\'e7\'e3o do n\'famero do dep\'f3sito banc\'e1rio e do credenciam ento do produtor ou extrator junto \'e0 Secretaria da Agricultura, Irriga\'e7\'e 3o e Reforma Agr\'e1ria do Estado da Bahia \'96 SEAGRI ou \'e0 entidade por ela, para este fim, autorizada. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 1\'ba do art. 96 foi dada pela Altera\'e7\' e3o n\'ba 58 ( }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decret o n\'ba 9.188, de 28/09/04, DOE de 29/09/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line Reda\'e7\'e3o anterior dada a o \'a7 1\'ba, tendo sido acrescentado ao art. 96 pela Altera\'e7\'e3o n\'ba 54 (Decreto n\'ba 9.029, de 19/03/04, DOE de 20 e 21/03/04), efeitos de 01/04/04 a 28/09/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba Os docum

entos fiscais relativos \'e0s opera\'e7\'f5es beneficiadas com o tratamento prev isto no inciso XXI dever\'e3o conter a informa\'e7\'e3o do n\'famero do dep\'f3s ito banc\'e1rio." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 96, 2o}{\*\bkmkend 96, 2o}{ \b \'a7 2\'ba }A SEFAZ disponibilizar\'e1 no endere\'e7o eletr\'f4nico {\b0 www. sefaz.ba.gov.br} a rela\'e7\'e3o dos fundos de moderniza\'e7\'e3o da agropecu\'e 1ria baian a aptos a receberem os dep\'f3sitos vinculados ao cr\'e9dito previsto nos inciso s XXI e XXII. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O \'a7 2\'ba foi acrescentado ao art. 96 pela Altera\'e7\'e3o n\'ba 54 (Decreto n\'ba 9.029, de 19/03/04, DOE de 20 e 21/03/04), efeitos a partir de 01/04/04. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba }Como crit\'e9rio para apr ova\'e7\'e3o dos fundos de que tratam os incisos XXI e XXII, observar-se-\'e1 a aplica\'e7\'e3o dos seus recursos em pesquisa, defesa fitossanit\'e1ria, monitor amento ambient al e na promo\'e7\'e3o do agroneg\'f3cio, bem como em fomento, de acordo com o q ue dispuser o regimento interno do respectivo fundo. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O \'a7 3\'ba foi acrescentado ao art. 96 pela Altera\'e7\'e3o n\'ba 54 (Decreto n\'ba 9.029, de 19/03/04, DOE de 20 e 21/03/04), efeitos a partir de 01/04/04. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 96, 4o}{\*\bkmkend 96, 4o}{ \b \'a7 4\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 4\'ba do art. 96 foi revogado pela Altera\'e7\'e3o n\'ba 61 (}{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9292}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 29/12/04 , DOE de 30/12/04).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao \'a7 4\'ba, tendo sido acrescentado a o art. 96 pela Altera\'e7\'e3o n\'ba 58 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.188, de 28/09/04, DOE de 29/0 9/04}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 4\'ba A utiliza\'e7\'e3o do cr\'e9dito presumido previsto nos incisos XXI e XXII dep ender\'e1 de q ue os produtores rurais ou extratores estejam credenciados junto \'e0 Secretaria da Agricultura, Irriga\'e7\'e3o e Reforma Agr\'e1ria do Estado da Bahia \'96 SE AGRI ou em entidades por ela, para este fim, autorizadas." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 5\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha

d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 5\'ba do art. 96 foi revogado pela Altera\'e7\'e3o n\'ba 61 (}{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9292}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 29/12/04 , DOE de 30/12/04).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao \'a7 5\'ba, tendo sido acrescentado a o art. 96 pela Altera\'e7\'e3o n\'ba 58 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.188, de 28/09/04, DOE de 29/0 9/04}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 5\'ba Para utiliza\'e7\'e3o do cr\'e9dito presumido previsto no inciso XXII o n\'fame ro do credenci amento do produtor rural ou extrator junto \'e0 SEAGRI ou \'e0 entidade por ela autorizada dever\'e1 ser informado na nota fiscal que acobertar a respectiva ope ra\'e7\'e3o com diferimento." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 6\'ba }Na hip\'f3tese de previs\ 'e3o na legisla\'e7\'e3o de redu\'e7\'e3o da base de c\'e1lculo na opera\'e7\'e3 o subseq\'fcente, o cr\'e9dito presumido previsto no inciso XXVIII deste artigo fica reduzido na mesma propor\'e7\'e3o. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 6\'ba foi acrescentado ao}{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub art. 96 pela Altera\'e7\'e3o n\'ba 104 (Decreto n\'ba 11142 , de 10/07/08, DOE de 11/07/08), efeitos a partir de 11/07/08. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 7\'ba }Excluem-se do disposto no inciso XXVIII as mercadorias enquadradas no regime de substitui\'e7\'e3o tribut \'e1ria. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 7\'ba foi acrescentado ao art. 96 pela Altera\'e7\'e3o n\'ba 119 (Decreto n\'ba 11523}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub , de 06/05/09, DOE de 07/05/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 07/05/09. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 8\'ba }O percentual previsto no inciso XXVI do {\i caput} poder\'e1 ser elevado para at\'e9 99% (noventa e nove por cento), mediante celebra\'e7\'e3o de termo de acordo com a Secretaria da Faz enda, que cond icionar\'e1 a frui\'e7\'e3o do benef\'edcio \'e0 realiza\'e7\'e3o de investiment os e gera\'e7\'e3o de novos empregos. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 8\'ba foi acrescentado ao}{\b\i\ul0\strike0\v0\expnd0\expndtw

0\outl0\shad0\f1\fs20\cf0\nosupersub a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub rt. 96 pela Altera\'e7\'e3o n\'ba 120 (}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11576}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 08/06/09 , DOE de 09/06 /09), efeitos a partir de 09/06/09. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 96, 9}{\*\bkmkend 96, 9}{\b \ 'a7 9\'ba }O benef\'edcio previsto no inciso XXVII do {\i caput }alcan\'e7a a as socia\'e7\'e3o ou cooperativa comercial em rela\'e7\'e3o aos produtos que foram remeti dos por conta e ordem para industrializa\'e7\'e3o em estabelecimento de terceiro localizado neste Estado. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 9\'ba foi acrescentado ao art. 96 }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 145 (D ecreto n\'ba 1 2831/11), de 09/05/11, DOE de 10/05/11, efeitos a partir de 10/05/11. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 10.} A frui\'e7\'e3o do benef\'e dcio previsto no inciso XXXVI fica condicionada \'e0 celebra\'e7\'e3o de termo d e acordo com a Secretaria da Fazenda prevendo a realiza\'e7\'e3o de novos invest imentos. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 10 foi acrescentado ao art. 96 }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 146 (Decr eto n\'ba 1295 5, de 20/06/11, DOE de 21/06/11), efeitos a partir de 01/05/11. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O III\line Da Veda\'e7\'e3o da Utiliza\' e7\'e3o do Cr\'e9dito Fiscal \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 97}{\*\bkmkend 97}{\b Art. 97. }{ \b0 \'c9 vedado ao contribuinte, ressalvadas as disposi\'e7\'f5es expressas de m anuten\'e7\'e3o de cr\'e9dito, creditar-se do imposto relativo \'e0 aquisi\'e7\' e3o ou \'e0 en trada, real ou simb\'f3lica, de mercadorias no estabelecimento, bem como aos ser vi\'e7os tomados: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub do art. 97 dada p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10.396, de 06/07/07, DOE de 0 7 e 08/07/07), efeitos a partir de 01/07/07.\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\

strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 97 pela A ltera\'e7\'e3o n\'ba 36 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02):\line }{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 97. \'c9 ved ado ao contrib uinte, ressalvadas as disposi\'e7\'f5es expressas de manuten\'e7\'e3o de cr\'e9d ito, creditar-se do imposto relativo \'e0 aquisi\'e7\'e3o ou \'e0 entrada, real ou simb\'f3lica, de mercadorias no estabelecimento, bem como aos servi\'e7os tom ados, qualquer que seja o regime de apura\'e7\'e3o ou de pagamento do imposto:"\line \line }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\ 'e3o origin\'e1ria}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub : \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 97. \'c9 vedado ao contribuinte, salvo disposi\'e7\'e3o em contr\'e1rio, c reditar-se do imposto relativo \'e0 aquisi\'e7\'e3o ou \'e0 entrada, real ou sim b\'f3lica, de mercadorias no estabelecimento, bem como aos servi\'e7os tomados, qualquer que s eja o regime de apura\'e7\'e3o ou de pagamento do imposto:" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 97, I}{\*\bkmkend 97, I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub para integra\'e7 \'e3o, consumo ou emprego na comercializa\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e3o, ge ra\'e7\'e3o, extra\'e7\'e3o ou presta\'e7\'e3o, quando a opera\'e7\'e3o subseq\' fcente de que decorrer a sa\'edda da mercadoria ou do produto resultante ou quan do a presta \'e7\'e3o subseq\'fcente do servi\'e7o: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I do art. 97 foi dada pela Altera\'e 7\'e3o n\'ba 36 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub (}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02).\line \line }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - para integr a\'e7\'e3o, consumo ou emprego na comercializa\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e3 o, gera\'e7\'e3o, extra\'e7\'e3o ou presta\'e7\'e3o, quando a ulterior opera\'e7 \'e3o de que decorrer a sa\'edda da mercadoria ou do produto resultante ou quand o a ulterior presta\'e7\'e3o do servi\'e7o n\'e3o forem tributadas ou forem isen tas do imposto , sendo essa circunst\'e2ncia previamente conhecida, ressalvadas as disposi\'e7\ 'f5es expressas de manuten\'e7\'e3o de cr\'e9dito autorizadas por lei complement ar ou conv\'eanio;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub n\'e3o forem tributadas ou forem isentas do impo sto, sendo ess a circunst\'e2ncia previamente conhecida; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out

l0\shad0\f0\fs24\cf0\nosupersub forem tributadas com redu\'e7\'e3o de base de c\ 'e1lculo, hip \'f3tese em que o valor da veda\'e7\'e3o ser\'e1 proporcional \'e0 redu\'e7\'e3o ; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 97, II}{\*\bkmkend 97, II}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub quando, salvo disposi\'e7 \'e3o em contr\'e1rio, no caso de utiliza\'e7\'e3o de servi\'e7o de transporte i nterestadual ou intermunicipal ou de comunica\'e7\'e3o, o servi\'e7o n\'e3o esti ver vinculado: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 97, II, a}{\*\bkmkend 97, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a presta\'e7\'f5 es seguintes da mesma natureza, tributadas pelo imposto; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 97, II, b}{\*\bkmkend 97, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a opera\'e7\'f5e s de comercializa\'e7\'e3o tributadas; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 97, II, c}{\*\bkmkend 97, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a processos de i ndustrializa\'e7\'e3o, produ\'e7\'e3o agropecu\'e1ria, gera\'e7\'e3o ou extra\'e 7\'e3o, dos quais resultem opera\'e7\'f5es de sa\'eddas tributadas; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 97, III}{\*\bkmkend 97, III}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na aquisi\ 'e7\'e3o de ma teriais, mercadorias, bens ou servi\'e7os por empresa com atividade mista, isto \'e9, empresa que efetue venda ou que forne\'e7a mercadorias juntamente com a pr esta\'e7\'e3o de servi\'e7os, assegurando-se, no entanto, a recupera\'e7\'e3o do cr\'e9dito qu ando as sa\'eddas ou os fornecimentos forem tributados pelo ICMS, atendida a dev ida proporcionalidade; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 97, IV}{\*\bkmkend 97, IV}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub quando a oper a\'e7\'e3o de aquisi\'e7\'e3o ou a presta\'e7\'e3o: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 97, IV, a}{\*\bkmkend 97, IV, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub es tiver benefici ada com isen\'e7\'e3o ou amparada por n\'e3o-incid\'eancia, salvo determina\'e7\ 'e3o em contr\'e1rio da legisla\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 97, IV, b}{\*\bkmkend 97, IV, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ti ver sido efetu ada com pagamento do imposto por antecipa\'e7\'e3o ou substitui\'e7\'e3o tribut\ 'e1ria, salvo exce\'e7\'f5es expressas ( }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub arts. 356}{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f0\fs24\cf0\nosupersub e }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub 359}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub ); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 97, IV, c}{\*\bkmkend 97,

IV, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub se referir a mer cadorias ou servi\'e7os alheios \'e0 atividade do estabelecimento; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 97, V}{\*\bkmkend 97, V}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub quando no docume nto fiscal con star como destinat\'e1rio da mercadoria ou como tomador do servi\'e7o outro esta belecimento, ainda que pertencente ao mesmo titular; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 97, VI}{\*\bkmkend 97, VI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub quando o trib uto houver sid o devolvido, no todo ou em parte, ao pr\'f3prio ou a outro contribuinte, por est a ou por outra unidade da Federa\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 97, VII}{\*\bkmkend 97, VII}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub quando se tratar de docu mento fiscal falso ou inid\'f4neo, nos termos do }{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 209 e seu par\'e1grafo \'fanico }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , adm itindo-se, por \'e9m, a utiliza\'e7\'e3o do cr\'e9dito depois de sanada a irregularidade, ou se , n\'e3o obstante o v\'edcio do documento, houver comprova\'e7\'e3o de que o imp osto nele destacado foi efetivamente recolhido ou lan\'e7ado; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 97, VIII}{\*\bkmkend 97, VIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII - }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas sit ua\'e7\'f5es d o }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'a 7 5\'ba do art. 93}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub , relativamente \'e0 parte excedente; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 97, IX}{\*\bkmkend 97, IX}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em face de c\ 'f3pia de docu mento fiscal ou de qualquer de suas vias que n\'e3o a primeira, ressalvada a hip \'f3tese de documento perdido, extraviado ou desaparecido, caso em que a admiss\ 'e3o do cr\'e9dito \'e9 condicionada \'e0 comprova\'e7\'e3o da ocorr\'eancia, po r parte do con tribuinte; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 97, X}{\*\bkmkend 97, X}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub quando o contrib uinte optar: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 97, X, a}{\*\bkmkend 97, X, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pelo pagamento do imposto atrav\'e9s do regime de apura\'e7\'e3o em fun\'e7\'e3o da receita bruta; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 97, X, b}{\*\bkmkend 97, X, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pela utiliza\'e7 \'e3o de cr\'e9dito presumido em substitui\'e7\'e3o ao aproveitamento dos cr\'e9 ditos fiscais relativos a opera\'e7\'f5es e presta\'e7\'f5es tributadas, sempre que nesse sentido houver disposi\'e7\'e3o expressa (art. 96); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o

utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub pelo pagamento do imposto devido pelas Microempr esas e Empresa s de Pequeno Porte, atrav\'e9s do Regime Especial Unificado de Arrecada\'e7\'e3o de Tributos e Contribui\'e7\'f5es - Simples Nacional.{\*\bkmkstart 97, X, c}{\* \bkmkend 97, X, c} \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual da al\'ednea "c" do inciso X do art. 97 dada p}{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (D ecreto n\'ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/ 07/07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "c", tendo sido acrescentada ao incis o X do art. 97 pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/01/99 a 30/ 06/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub "c) pelo pagamento do imposto atrav\'e9s do regime simplificado de apura\' e7\'e3o (SimBahia);" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 97, XI}{\*\bkmkend 97, XI}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas aquisi\'e 7\'f5es de mer cadorias e servi\'e7os efetuadas junto a microempresas e empresas de pequeno por te, optantes pelo Simples Nacional, ou junto a ambulantes; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual do inciso XI do art. 97 dada p}{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\' ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/07.\lin e \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada ao inciso XI do art. 97 pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7466, de 17/11 /98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub efeitos a partir de 01/01/99 a 30/06/07:\line }{\b0\i\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XI - nas aquisi\'e7\'f5es de merca dorias e servi\'e7os efetuadas a microempresas, empresas de pequeno porte e ambu lantes, salvo em se tratando de aquisi\'e7\'f5es a microempresas e empresas de p equeno porte q ue se dediquem exclusivamente \'e0 atividade industrial."\line \line }{\b\i0\ul0

\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ori gin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "{ \*\bkmkstart 97, XI}{\*\bkmkend 97, XI}XI - nas aquisi\'e7\'f5es a microempresas comerciais varejistas ou a microempresas ambulantes."}{\b0\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub quando se tratar de entradas de bens destinados ao a tivo imobiliza do, e respectivo servi\'e7o de transporte, ocorridas a partir de 1\'ba/1/2001, e m rela\'e7\'e3o (Lei n\'ba 7710/00): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso XII foi acrescentado ao art. 97 p}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/ 12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub ), efeitos a partir de 01/01/01. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub \'e0 propor\'e7\'e3o das opera\'e7\'f5es de sa\' eddas ou prest a\'e7\'f5es isentas ou n\'e3o tributadas, sobre o total das opera\'e7\'f5es de s a\'eddas ou presta\'e7\'f5es efetuadas no mesmo per\'edodo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub \'e0 fra\'e7\'e3o que corresponderia ao restante do quadri\'ea nio, na hip\'f3tese de aliena\'e7\'e3o dos bens do ativo permanente, antes de de corrido o prazo de quatro anos contado da data de sua aquisi\'e7\'e3o. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 97, XIII}{\*\bkmkend 97, XIII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIII -}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub quando vinculados a o pera\'e7\'f5es sujeitas \'e0 dispensa do pagamento do imposto de que cuida o ite m 6 da al\'ednea "a" do inciso III do art. 125, exceto em se tratando dos insumo s agropecu\'e1rios previstos no art. 20. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual do inciso XIII do art. 97 dada p}{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 49 }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\' ba 8.853, de 23/12/03, DOE de 24/12/03), efeitos a partir de 01/02/04.\line \lin e }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao inciso XIII do art. 97 p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 34 (}{\b\i0\ul0\strike 0\v0\expnd0

\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8276, de 26/06/02, DO E de 27/06/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ), efeitos de 01/01/01 a 31/01/04:\line }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "XIII - nas aquisi\'e7\'f5es ou entradas de mercad orias e servi\'e7os vinculadas \'e0s opera\'e7\'f5es sujeitas \'e0 dispensa do p agamento do imposto de que cuidam os \'a7\'a7 1\'ba e 3\'ba do art. 446, exceto em se tratando dos insumos agropecu\'e1rios previstos no art. 20."\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XIII, tendo sido acrescentado ao art. 97 p}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 21 (}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\' ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub ), efeitos at\'e9 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XIII - nas aquisi\'e7\'f5es ou ent radas de merca dorias e servi\'e7os vinculadas \'e0s opera\'e7\'f5es sujeitas \'e0 dispensa do pagamento do imposto de que cuida o \'a7 1\'ba do art. 446." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 97, XIV}{\*\bkmkend 97, XIV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIV - revog ado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XIV do art. 97 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub foi revogado pe}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub la}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/ 05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\l ine \line Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub inciso }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub XXIV, tendo sido acrescentado a}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o art. 97}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 62 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.332, de 14/02/05. DOE de 15/02/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub "XIV }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub - quando vinculados a opera\'e7\'f5es sujeitas \'e0 redu\'e7 \'e3o de base de c\'e1lculo de que cuida o inciso XXIX do art. 87;}{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 97, 1o}{\*\bkmkend 97, 1o}{ \b \'a7 1\'ba}{\b0 Relativamente ao n\'e3o creditamento a que se referem os }{ incisos I e II}{\b0 , se o contribuinte vier a realizar opera\'e7\'e3o ou presta \'e7\'e3o tributada tendo por objeto ou utilizando como insumo quaisquer dos bens, mercado rias ou servi\'e7os ali referidos, poder\'e1 creditar-se do imposto corresponden

te \'e0 aquisi\'e7\'e3o, por ocasi\'e3o e na propor\'e7\'e3o das opera\'e7\'f5es e presta\'e7 \'f5es tributadas que efetuar. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 97, 2o}{\*\bkmkend 97, 2o}{ \b \'a7 2\'ba }Para os efeitos da al\'ednea \'93c\'94 do inciso IV, consideram-s e alheios \'e0 atividade do estabelecimento, n\'e3o conferindo ao adquirente dir eito a cr \'e9dito, dentre outras situa\'e7\'f5es: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 2\'ba do art. 97 foi dada pela Altera\ 'e7\'e3o n\'ba 93 (Decreto n\'ba 10459, de 18/09/07, DOE de 19/09/07), efeitos a partir de 19} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub /09/07. \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 18/09/07:\line }{\b0\i\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba Para os efeitos da }{\b 0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub al\'ednea \'93c\'94 do inciso IV}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub , salvo prova em contr\'e1rio, presumem-se alheios \'e0 atividade do estabelecimento, n\'e3o conferindo ao adquirente direito a cr\'e9dito, dentre o utras situa\'e7\'f5es:" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub os bens, materiais, mercadorias ou servi\'e7os n\'e3o destinados \'e0 utiliza\'e7\'e3o na comercializa\'e7\'e3o, na industrializa\'e7\'e3o, na pr odu\'e7\'e3o, na extra\'e7\'e3o, na gera\'e7\'e3o ou na presta\'e7\'e3o de servi \'e7os de transporte interestadual ou intermunicipal ou de comunica\'e7\'e3o, a exemplo dos be ns do ativo permanente adquiridos para loca\'e7\'e3o a terceiros ou para fins de investimento ou especula\'e7\'e3o, ressalvados os bens do ativo imobilizado e o s materiais de uso ou consumo efetivamente utilizados, empregados ou consumidos pelo contribui nte do imposto; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub os ve\'edculos de transporte pessoal, assim entendido s os autom\'f3 veis ou utilit\'e1rios de uso individual dos administradores da empresa ou de te rceiros; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub os im\'f3veis por acess\'e3o f\'edsica. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 97, 3o}{\*\bkmkend 97, 3o}{ \b \'a7 3\'ba}{\b0 A veda\'e7\'e3o do cr\'e9dito em fun\'e7\'e3o da destina\'e7 \'e3o da mercadoria, nos termos deste artigo, estende-se ao imposto incidente so bre o serv i\'e7o de transporte ou de comunica\'e7\'e3o relacionado com a mercadoria. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 97, 4o}{\*\bkmkend 97, 4o}{ \b \'a7 4\'ba} Fica vedado ao produtor rural ou extrator n\'e3o equiparado a com erciante ou a industrial, sujeito \'e0 apura\'e7\'e3o do imposto na forma previs ta no \'a7 4\'ba do art. 117, o aproveitamento de quaisquer cr\'e9ditos relativos ao impos to incidente nas opera\'e7\'f5es ou presta\'e7\'f5es anteriores.

\par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O \'a7 4\'ba foi acrescentado ao art. 97 pela Altera\'e7\'e3o n\'ba 54 (Decreto n\'ba 9.029, de 19/03/04, DOE de 20 e 21/03/04), efeitos a partir de 01/04/04. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O IV\line Da Veda\'e7\'e3o da Transfer\' eancia ou da Restitui\'e7\'e3o do Cr\'e9dito Fiscal \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 98}{\*\bkmkend 98}{\b Art. 98.}{\ b0 Salvo disposi\'e7\'e3o em contr\'e1rio, \'e9 vedada a transfer\'eancia de cr \'e9dito fiscal para estabelecimento de outro contribuinte. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 98 foi dada pela Altera\'e7\'e3o n\'ba 22 (Decreto n\'b a 7902 de 07/02/01, DOE de 08/02/01), efeitos a partir de }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 01/01/01.\line \line }{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1r ia:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "Art. 98. Salvo disposi\'e7\'e3o em contr\'e1rio, n\'e3o \'e9 permitida a tra nsfer\'eancia de cr\'e9dito fiscal de um para outro estabelecimento, do mesmo ou de outro cont ribuinte.". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 98, Pargrafo nico}{\*\bkmkend 98, Pargrafo nico}{\b Par\'e1grafo \'fanico. }Na transfer\'eancia de bem do ativo imobilizado entre estabelecimentos do mesmo titular situados neste Estado com a isen \'e7\'e3o de que cuidam os { incisos I}{\cf0 e }{ III do art. 27}, se o bem tiv er de permanecer no estabelecimento destinat\'e1rio por mais de 30 dias, ou se o estabelecimento destinat\'e1rio realizar opera\'e7\'f5es ou presta\'e7\'f5es is entas ou n\'e3 o tributadas, observar-se-\'e1 o seguinte ({\b0 Ajuste SINIEF} 08/97, cl\'e1usul a sexta, II): \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub do par\'e1grafo \'fanico do art. 98 foi dada pela Altera\'e7\'e3o n\ 'ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/98), apenas para acrescenta r a remiss\'e3 o ao inciso III do art. 27. \line \line O par\'e1grafo \'fanico foi acrescentado ao art. 98 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/0 3/98}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad

0\f0\fs24\cf0\nosupersub al\'e9m da Nota Fiscal relativa \'e0 transfer\'eancia da mercadoria, dever\'e1 ser oportunamente emitida outra Nota Fiscal destinada a documentar a transfer\'eancia do cr\'e9dito fiscal ainda n\'e3o apropriado pelo estabelecime nto, correspondente a um inteiro e quarenta e oito avos do cr\'e9dito original, multiplicado p elo n\'famero de meses a transcorrer da data da transfer\'eancia at\'e9 o 48\'b0 m\'eas; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I, do par\'e1grafo \'fanico do art. 98 foi dada pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06). \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada ao inciso I, do par\'e1grafo \'fanico do art. 98 p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub el a Altera\'e7 \'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/01/01 a 18/01/06: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - a l\'e9m da Nota Fiscal relativa \'e0 transfer\'eancia da mercadoria, dever\'e1 se r oportunament e emitida outra Nota Fiscal destinada a documentar a transfer\'eancia do cr\'e9d ito fiscal (Lei n\'ba 7710/00):\line a) utilizado, se for o caso, por ocasi\'e3o da aquisi\'e7\'e3o ou recebimento do bem (art. 93, V, \'93a\'94), tratando-se d e bens destina dos, at\'e9 31/12/00, ao ativo imobilizado;\line b) ainda n\'e3o apropriado pelo estabelecimento, correspondente a um inteiro e quarenta e oito avos do cr\'e9di to original, multiplicado pelo n\'famero de meses a transcorrer da data da trans fer\'eancia at \'e9 o 48\'b0 m\'eas, tratando-se de bens destinados ao ativo imobilizado a part ir de 1\'ba/1/2001;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - al\'e9m da Nota Fiscal relativa \'e0 transfer\'eancia da mercadoria, dever\'e1 ser oportunamente emitida outra Nota Fiscal destina da a documentar a transfer\'eancia do cr\'e9dito fiscal utilizado, se for o caso , por ocasi\'e3o da aquisi\'e7\'e3o ou recebimento do bem (art. 93, V, \'93a\'94 );}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a Nota Fiscal destinada \'e0 transfer\'eancia do cr\' e9dito: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub ter\'e1 como natureza da opera\'e7\'e3o a expres s\'e3o \'93Tra nsfer\'eancia de cr\'e9dito: art. 98, par\'e1grafo \'fanico, do RICMS-BA\'94, de vendo mencionar o documento relativo \'e0 transfer\'eancia do bem; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub conter\'e1 o destaque do cr\'e9dito fiscal a ser

transferido p ara o estabelecimento de destino, que corresponder\'e1 ao valor dos cr\'e9ditos fiscais n\'e3o apropriados, salvo aqueles n\'e3o utilizados em decorr\'eancia de sa\'eddas isentas ou n\'e3o tributadas, atendidas as regras do \'a7 2\'ba do ar t. 339; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b", do inciso II, do par\'e1graf o \'fanico do art. 98 foi dada pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760 , de 18/01/06, DOE de 19/01/06).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "b", do incis o II, do par\'e1grafo \'fanico do art. 98 pela Altera\'e7\'e3o n\'ba 22 (Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/01), efeitos de }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub 01/01/01 a 18/01/06:\line }{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 98, Pargrafo nico, II, b}{\*\bkmkend 98, Pargrafo nico, II, b}b) conter\'e1 o destaque do cr\'e9dito fiscal a ser transferido para o estabelecimento de destino, que co rresponder\'e1:\line 1 - tratando-se de bem cuja entrada no estabelecimento reme tente tenha ocorrido at\'e9 31/12/00, ao valor do cr\'e9dito a ser estornado pelo esta belecimento de origem, atendidas as regras do \'a7 1\'ba do art. 339;\line 2 - t ratando-se de bem cuja entrada no estabelecimento remetente tenha ocorrido a par tir de 01/01/0 1, o valor dos cr\'e9ditos fiscais n\'e3o apropriados, salvo aqueles n\'e3o util izados em decorr\'eancia de sa\'eddas isentas ou n\'e3o tributadas, atendidas as regras do \'a7 2\'ba do art. 339."\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) conter\'e1 o desta que do cr\'e9dito fiscal a ser transferido para o estabelecimento de destino, qu e corresponder \'e1 ao valor do cr\'e9dito a ser estornado pelo estabelecimento de origem, aten didas as regras do par\'e1grafo \'fanico do art. 339." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 99}{\*\bkmkend 99}{\b Art. 99. }{ \b0 O saldo credor do ICMS existente na data do encerramento da atividade de qua lquer estabelecimento n\'e3o \'e9 restitu\'edvel nem transfer\'edvel a outro est abelecimento. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O V\line Do Estorno ou Anula\'e7\'e3o do Cr\'e9dito Fiscal \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 100}{\*\bkmkend 100}{\b Art. 100. }{\b0 O contribuinte estornar\'e1 ou anular\'e1 o cr\'e9dito fiscal relativo \' e0s entradas ou aquisi\'e7\'f5es de mercadorias, inclusive o cr\'e9dito relativo aos servi\'e7 os a elas correspondentes, ressalvadas as disposi\'e7\'f5es expressas de manuten \'e7\'e3o do cr\'e9dito, quando as mercadorias ou os servi\'e7os, conforme o cas o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub forem objeto de opera\'e7\'e3o ou presta\'e7\'e3o subs eq\'fcente ise nta ou n\'e3o tributada, sendo essa circunst\'e2ncia imprevis\'edvel na data da entrada da mercadoria ou da utiliza\'e7\'e3o do servi\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub forem objeto de opera\'e7\'e3o ou presta\'e7\'e3o sub

seq\'fcente co m redu\'e7\'e3o da base de c\'e1lculo, hip\'f3tese em que o valor do estorno ser \'e1 proporcional \'e0 redu\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub forem objeto de integra\'e7\'e3o, consumo ou emprego em processo d e industrializa\'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e3o ou extra\'e7\'e3o, quand o a opera\'e7\'e3o subseq\'fcente com o produto resultante n\'e3o for tributada ou estiver isenta do imposto; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 100, IV}{\*\bkmkend 100, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub vierem a se r utilizadas e m fim alheio \'e0 atividade do estabelecimento (}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 97, \'a7 2\'ba}{\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 100, V}{\*\bkmkend 100, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub perecerem, for em sinistradas , deteriorarem-se ou forem objeto de quebra anormal, furto, roubo ou extravio, i nclusive no caso de tais ocorr\'eancias com os produtos resultantes da industria liza\'e7\'e3o, produ\'e7\'e3o, extra\'e7\'e3o ou gera\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub forem objeto de loca\'e7\'e3o ou arrendamento a terce iros; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub entrarem no estabelecimento para fins de comercializ a\'e7\'e3o, in dustrializa\'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e3o ou extra\'e7\'e3o, sendo, de pois, destinadas a uso ou consumo do estabelecimento adquirente, de 05/12/1996 a t\'e9 31/12/2010 (Lei Complementar n\'ba 87/96). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso VII do }{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do 100 foi dada pela Altera\'e7\'e3o n\'ba 92 (Dec reto n\'ba 10414, de 03/08/07, DOE de 04 e 05/08/07), efeitos a partir de 04/08/ 07.\line \line Reda\'e7\'e3o anterior dada ao inciso VII do }{\b\i\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 100 pela Altera\'e7\'e3o n\ 'ba 39 (Decreto n\'ba 8435, de 03/02/03, DOE de 04/02/03), efeitos de 04/02/03 a 03/08/07: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VII - entrarem no estabelecimento para fins de comercializa\'e7\'e3o, industria liza\'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e3o ou extra\'e7\'e3o, sendo, depois, d estinadas a us o ou consumo do estabelecimento adquirente, de 05/12/96 at\'e9 31/12/06 (Lei Com plementar n\'ba 87/96)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VII do }{\b\ i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0

\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 100 pela Altera\' e7\'e3o n\'ba 15 (Decreto n\'ba 7729, de 29/12/99, DOE de 30/12/99), efeitos de 30/12/99 a 03/ 02/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub "VII - entrarem no estabelecimento para fins de comercializa\'e7\'e3o, ind ustrializa\'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e3o ou extra\'e7\'e3o, sendo, dep ois, destinada s a uso ou consumo do estabelecimento adquirente, de 05/12/96 at\'e9 31/12/02 (L ei Complementar n\'ba 99/99).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VII do }{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 100 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos de 01/01/98 a 29 /12/99:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "}{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub VII - entra rem no estabelecimento para fins de comercializa\'e7\'e3o, industrializa\'e7\'e3 o, produ\'e7\'e3o, gera\'e7\'e3o ou extra\'e7\'e3o, sendo, depois, destinadas a uso ou consumo do estabelecimento adquirente, de 05/12/96 at\'e9 31/12/99 (Lei n\'ba 7247/97). "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o anterior dada ao inciso VII do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 100 pela Altera\'e7\'e3o n\'ba 1 (}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6379, de 25/04/97, DOE de 26 e 27/04/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ), efeitos de 26/04/97 a 31/12/97:\line }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VII - entrarem no es tabelecimento para fins de comercializa\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e3o, gera \'e7\'e3o ou extra\'e7\'e3o, sendo, depois, destinadas a uso ou consumo do estab elecimento adquirente, de 05/12/96 at\'e9 31/12/97."\line \line }{\b\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Na reda\'e7\'e3o origin\'e1ria, era previsto o estorno do cr\'e9dito relativo \'e0 destina\'e7\'e3o de mercadoria a o ativo imobilizado anteriormente a 01/11/96, regra esta incompat\'edvel com o C onv. ICM 66/88 , que previa incid\'eancia nesse caso, com manuten\'e7\'e3o do cr\'e9dito. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 100, VIII}{\*\bkmkend 100, VIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub estiv erem vinculado s a opera\'e7\'f5es sujeitas \'e0 dispensa do pagamento do imposto de que cuida o item 6 da al\'ednea "a" do inciso III do art. 125, exceto em se tratando dos i nsumos agropecu\'e1rios previstos no art. 20. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso VIII do art. 100 foi dada p}{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba }{

\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 49 (Decr eto n\'ba 8.853, de 23/12/03, DOE de 24/12/03), efeitos a partir de 01/02/04}{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada ao inciso VIII do art. 100 p}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 34 (}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8276, de 26/ 06/02. DOE de 27/06/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub ), efeitos de 01/01/01 a 31/01/04:\line }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "V}{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub III - forem objeto de abate em frigor\ 'edfico situad o neste Estado, nas hip\'f3teses de dispensa do pagamento do imposto previstas n os }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a 7\'a7 1\'ba e 3}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs14\cf0\up 12 o}{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 446} {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , excet o em se tratando dos insumos agropecu\'e1rios previstos no art. 20."\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub inciso VIII, tendo sido acrescentado ao art. 100 p}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 21 (}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\' ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub ) - sem efeito:\line }{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub VIII - forem objeto de abate em frigor\'edfico situado neste Estado, nas hip\'f3teses de dispensa do pagamento do imposto previstas no \'a7 1\'ba do art. 446." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub forem adquiridos de contribuinte industrial que tiver obtido aprova \'e7\'e3o t\'e9cnica para frui\'e7\'e3o de incentivo fiscal concedido por este E stado, no valor que exceder ao imposto devido na sa\'edda subseq\'fcente da mesm a mercadoria. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso IX foi acrescentado ao art. 100 pela Altera\'e7\'e3o }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 139 (} {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 124 44, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/10. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 100, 1o}{\*\bkmkend 100, 1o }{\b \'a7 1\'ba}{\b0 Tendo o contribuinte empregado mercadorias ou servi\'e7os na comercializa\'e7\'e3o, fabrica\'e7\'e3o, produ\'e7\'e3o, extra\'e7\'e3o, gera \'e7\'e3o ou presta\'e7\'e3o, conforme o caso, de mercadorias ou servi\'e7os cujas opera\'

e7\'f5es de sa\'eddas ou presta\'e7\'f5es sejam algumas tributadas e outras n\'e 3o tributadas ou isentas, o estorno do cr\'e9dito ser\'e1 efetuado de forma prop orcional, rela tivamente \'e0s mercadorias, materiais de embalagem, insumos ou servi\'e7os empr egados nos produtos ou servi\'e7os n\'e3o tributados. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 100, 2o}{\*\bkmkend 100, 2o }{\b \'a7 2\'ba}{\b0 Na determina\'e7\'e3o do valor a ser estornado, observar-s e-\'e1 o seguinte: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub quando n\'e3o for conhecido o seu valor exato, ser\'e1 calculado med iante a aplica\'e7\'e3o da al\'edquota vigente no momento da entrada ou da aquis i\'e7\'e3o da mercadoria ou da utiliza\'e7\'e3o do servi\'e7o, sobre o pre\'e7o mais recente do mesmo tipo de mercadoria ou servi\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub n\'e3o sendo poss\'edvel precisar a al\'edquota vigen te no momento da entrada ou da aquisi\'e7\'e3o da mercadoria ou da utiliza\'e7\'e3o do servi\' e7o, ou se as al\'edquotas forem diversas em raz\'e3o da natureza das opera\'e7\ 'f5es ou presta\'e7\'f5es, aplicar-se-\'e1 a al\'edquota das opera\'e7\'f5es ou presta\'e7\'f5 es preponderantes, se poss\'edvel identific\'e1-las, ou a m\'e9dia das al\'edquo tas relativas \'e0s diversas opera\'e7\'f5es de entrada ou \'e0s presta\'e7\'f5e s contradadas, vigentes \'e0 \'e9poca do estorno; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub quando houver mais de uma aquisi\'e7\'e3o ou presta\ 'e7\'e3o e n \'e3o for poss\'edvel determinar a qual delas corresponde a mercadoria ou o serv i\'e7o, o cr\'e9dito a ser estornado dever\'e1 ser calculado mediante a aplica\' e7\'e3o da al\'edquota vigente na data do estorno, sobre o pre\'e7o mais recente da aquisi\'e7 \'e3o do mesmo tipo de mercadoria ou do servi\'e7o tomado. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 100, 3o}{\*\bkmkend 100, 3o }{\b\fs24 \'a7 3\'ba}{\b0\fs24 }Observar-se-\'e1 o disposto no inciso IV do \'a 7 2\'ba do art. 508, na hip\'f3tese de opera\'e7\'e3o com min\'e9rio de ferro e "pellets" sob gozo da redu\'e7\'e3o de base de c\'e1lculo prevista no inciso II do referid o artigo. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 3\'ba do art. 100 foi dada pela Altera\'e7\ 'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98).\line \line }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e 1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub "{\* \bkmkstart 100, 3o}{\*\bkmkend 100, 3o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub \'a7 3\'ba Observar-se-\'e1 o disposto:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - no i nciso IV d o \'a7 2\'ba do art. 508, na hip\'f3tese de opera\'e7\'e3o com min\'e9rio de fer ro e "pellets" sob gozo da redu\'e7\'e3o de base de c\'e1lculo prevista no incis o II do referido artigo;\line II - n}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0

\shad0\f1\fs20 \cf0\nosupersub o inciso IV do \'a7 8\'ba do art. 93, na hip\'f3tese de utiliza\ 'e7\'e3o de cr\'e9ditos fiscais na aquisi\'e7\'e3o de combust\'edveis, lubrifica ntes e outros produtos relacionados na al\'ednea \'93f\'94 do inciso I do referi do artigo, por prestador de servi\'e7o de transporte.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 100, 4o}{\*\bkmkend 100, }{\b\fs24 \'a7 4\'ba }{\b0 Nas transfer\'eancias interestaduais entre estabeleci mentos da mesma empresa, de bens de uso ou de materiais de consumo, observar-se\'e1 o dis posto na }{ al\'ednea \'93b\'94 do inciso III do par\'e1grafo \'fanico do art. 6 24}{\b0 , quando ocorrer a hip\'f3tese ali prevista. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 4\'ba do art. 100 foi dada pela Altera\'e7\ 'e3o n\'ba 5 ( }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decret o n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ), para excluir a express\'e3o "de bens inte grados ao ativ o imobilizado". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 100, 5o}{\*\bkmkend 100, }{\b \'a7 5\'ba}{\b0 A obrigatoriedade do estorno do cr\'e9dito estende-se ao i mposto incidente sobre as presta\'e7\'f5es de servi\'e7os de transporte e de com unica\'e7 \'e3o relacionados com mercadoria que vier a ter qualquer das destina\'e7\'f5es ou ocorr\'eancias mencionadas neste artigo. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 100, 6o}{\*\bkmkend 100, }{\b \'a7 6\'ba}{\b0 O estorno a que se refere este artigo n\'e3o impede a util iza\'e7\'e3o dos cr\'e9ditos correspondentes \'e0 aquisi\'e7\'e3o, se o contribu inte vier a realizar opera\'e7\'e3o ou presta\'e7\'e3o tributada tendo por objeto ou utili zando como insumo quaisquer dos bens, mercadorias ou servi\'e7os ali referidos, por ocasi\'e3o e na propor\'e7\'e3o das opera\'e7\'f5es e presta\'e7\'f5es tribu tadas que efet uar. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 100, 7o}{\*\bkmkend 100, }{\b\fs24 \'a7 7\'ba }Relativamente \'e0 aliena\'e7\'e3o de bens do ativo imobil izado cujas entradas no estabelecimento tenham ocorrido at\'e9 31/12/00: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub do \'a7 7\'ba do art. 100 foi dada pela Altera\'e7\'e3o n\'ba 22 (De creto n\'ba 7902 de 07/02/01, DOE de 08/02/01), efeitos a partir de }{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 01/01/01.\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub cap

4o

5o

6o

7o

ut}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do \'a7 7\'ba do art. 100 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/9 8}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\li ne }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\' a7 7\'ba Relativamente \'e0 aliena\'e7\'e3o de bens do ativo:". \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub devem ser estornados ou anulados os cr\'e9ditos refere ntes a bens do ativo imobilizado que venham a ser alienados antes de decorrido o prazo de 5 (c inco) anos, contados da data de sua aquisi\'e7\'e3o ou recebimento, caso em que o estorno ou anula\'e7\'e3o ser\'e1 de 20% (vinte por cento) por ano ou fra\'e7\ 'e3o que falta r para completar o q\'fcinq\'fc\'eanio (\'a7 1\'ba do art. 339); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I, do \'a7 7\'ba do art. 100 foi dad a pela Altera\'e7\'e3o n\'ba 22 (Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/01 ), efeitos a p artir de }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub 01/01/01.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso I, do \'a7 7\'ba do art. 100 pela Alte ra\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ): \line }{\b0\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - devem ser estornados ou anula dos os cr\'e9ditos referentes a bens do ativo imobilizado que venham a ser alien ados antes de decorrido o prazo de 5 anos, contado da data de sua aquisi\'e7\'e3o ou recebimen to, caso em que o estorno ou anula\'e7\'e3o ser\'e1 de 20% por ano ou fra\'e7\'e 3o que faltar para completar o q\'fcinq\'fc\'eanio (par\'e1grafo \'fanico do art . 339);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "I - devem ser estornados ou anulados os cr\'e9ditos referentes a bens do ativo imobilizado que venham a ser alienados antes de decorrido o prazo de 5 anos, contado da data de sua aquisi\'e7\'e3o ou recebimento, caso em que o estorno ou anula\'e7\'e3o ser\'e1 de 20% por ano ou fra\'e7\'e3o que faltar para completar o q \'fcinq\'fc\'eanio (par\'e1grafo \'fanico do art. 339);". \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub para os efeitos do inciso anterior, consideram-se ali enados os bens que forem objeto de: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso II foi acrescentado ao \'a7 7\'ba do art. 100 pela Altera\'

e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Dec reto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub ): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub desincorpora\'e7\'e3o ou baixa, inclusive em cas o de perecimen to, sinistro, deteriora\'e7\'e3o, extravio, furto ou roubo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub destina\'e7\'e3o a atividades alheias \'e0s oper a\'e7\'f5es ou presta\'e7\'f5es sujeitas ao imposto; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub transfer\'eancia para estabelecimento da mesma e mpresa situado neste Estado (art. 98, par\'e1grafo \'fanico); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub transfer\'eancia para estabelecimento da mesma e mpresa situado em outra unidade da federa\'e7\'e3o (art. 624, par\'e1grafo \'fanico). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 100, 8o}{\*\bkmkend 100, 8o }{\b \'a7 8\'ba}{\b0 N\'e3o se estornam os cr\'e9ditos referentes a mercadorias e servi\'e7os que venham a ser objeto de opera\'e7\'f5es ou presta\'e7\'f5es de stinadas a o exterior. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 100, 9o}{\*\bkmkend 100, 9o }{\b\fs24 \'a7 9\'ba }Em qualquer per\'edodo de apura\'e7\'e3o do imposto, se be ns do ativo imobilizado, cujas entradas no estabelecimento tenham ocorrido at\'e 9 31/12/00 , forem utilizados na presta\'e7\'e3o de servi\'e7o ou na comercializa\'e7\'e3o produ\'e7\'e3o, industrializa\'e7\'e3o, gera\'e7\'e3o ou extra\'e7\'e3o de merca dorias cujas presta\'e7\'f5es ou opera\'e7\'f5es estejam isentas ou n\'e3o tribu tadas, dever \'e1 ser feito o estorno dos cr\'e9ditos anteriormente escriturados na forma do \'a7 1\'ba do art. 339 (Lei n\'ba 7710/00). \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 9\'ba do art. 100 foi dada pela Altera\'e7\ 'e3o n\'ba 22 (DDecreto n\'ba 7902 de 07/02/01, DOE de 08/02/01), efeitos a partir de }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 01/01/01.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 9\'ba do art. 100 pela }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. D OE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ), efeitos a partir de 01/01/01:\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 9\'ba Em qualquer per\'edodo de apura\'e7 \'e3o do imposto, se bens do ativo imobilizado, cujas entradas no estabeleciment

o tenham ocorrido at\'e9 31/12/00, forem utilizados na produ\'e7\'e3o, industria liza\'e7\'e3o, gera\'e7\'e3o ou extra\'e7\'e3o de mercadorias cuja sa\'edda resu lte de opera \'e7\'f5es isentas ou n\'e3o tributadas, na comercializa\'e7\'e3o de mercadorias cujas opera\'e7\'f5es sejam isentas ou n\'e3o tributadas ou em presta\'e7\'f5es de servi\'e7os isentas ou n\'e3o tributadas, dever\'e1 ser feito o estorno dos cr\'e9ditos an teriormente escriturados na forma do par\'e1grafo \'fanico do art. 339 (Lei n\'b a 7710/00)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub A reda\'e7\'e3o do \'a7 9\'ba do art. 100 foi modificada pela Altera\'e7\'e3 o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), apenas para fazer remiss\'e3o ao par\'e1graf o \'fanico do art. 339.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub Rda\'e7\'e3o anterior dada ao \'a7 9\'ba do art. 10 0 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7 \'e3o n\'ba 3 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decreto n\'ba 6523, de 11/07/97, DOE de 12/07/97}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 100, 9o}{\*\bkmkend 100, 9o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b \'a7 9\'ba Em qualquer per\'edodo de apura\'e7\'e3o do imposto, se bens do ati vo permane nte forem utilizados na produ\'e7\'e3o, industrializa\'e7\'e3o, gera\'e7\'e3o ou extra\'e7\'e3o de mercadorias cuja sa\'edda resulte de opera\'e7\'f5es isentas ou n\'e3o tributadas, na comercializa\'e7\'e3o de mercadorias cujas opera\'e7\'f 5es sejam isen tas ou n\'e3o tributadas ou em presta\'e7\'f5es de servi\'e7os isentas ou n\'e3o tributadas, dever\'e1 ser feito o estorno dos cr\'e9ditos anteriormente escritu rados na forma do par\'e1grafo \'fanico do art. 339.}{\b0\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ".\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 9\ 'ba Em q}{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ualque}{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub r per\'edod o de apura\'e7\'e3o do imposto, se bens do ativo permanente forem utilizados par a produ\'e7 \'e3o de}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b mercadorias cuja sa\'edda resulte de opera\'e7\'f5es isentas ou n\'e3o tribut adas ou para presta\'e7\'f5es de servi\'e7os isentas ou n\'e3o tributadas, dever \'e1 ser feito o estorno dos cr\'e9ditos anteriormente escriturados na forma do \'a7 12 do art . 93.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 100, 10}{\*\bkmkend 100, 10 }{\b\fs24 \'a7 10.}{\b0\fs24 }Em cada per\'edodo mensal, o montante do estorno previsto no par\'e1grafo anterior ser\'e1 o que se obtiver multiplicando-se o re spectivo c r\'e9dito pelo fator igual a 1/60 (um sessenta avos) da rela\'e7\'e3o entre a so ma das opera\'e7\'f5es de sa\'eddas e das presta\'e7\'f5es isentas e n\'e3o trib utadas e o total das opera\'e7\'f5es de sa\'eddas e das presta\'e7\'f5es no mesm o per\'edodo, sendo que, para este efeito, as sa\'eddas e as presta\'e7\'f5es com destino ao e xterior equiparam-se \'e0s tributadas (\'a7 1\'ba do art. 339).

\par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 10 do art. 100 foi dada pela Altera\'e7\'e3 o n\'ba 22 (De creto n\'ba 7902 de 07/02/01, DOE de 08/02/01), efeitos a partir de }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 01/01/01.\line \li ne }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Red a\'e7\'e3o ant erior dada ao \'a7 10 do art. 100 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub \'93\'a7 10. Em cada per\'edodo mensal, o montante do estorno prev isto no par\'e1grafo anterior ser\'e1 o que se obtiver multiplicando-se o respec tivo cr\'e9dit o pelo fator igual a 1/60 (um sessenta avos) da rela\'e7\'e3o entre a soma das o pera\'e7\'f5es de sa\'eddas e das presta\'e7\'f5es isentas e n\'e3o tributadas e o total das opera\'e7\'f5es de sa\'eddas e das presta\'e7\'f5es no mesmo per\'e dodo, sendo qu e, para este efeito, as sa\'eddas e as presta\'e7\'f5es com destino ao exterior equiparam-se \'e0s tributadas (par\'e1grafo \'fanico do art. 339).\'94\line \lin e }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda \'e7\'e3o orig in\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub "{\*\bkmkstart BM100____10}{\*\bkmkend BM100____10}\'a7 10. Em cada pe r\'edodo mensal, o montante do estorno previsto no par\'e1grafo anterior ser\'e1 o que se obti ver multiplicando-se o respectivo cr\'e9dito pelo fator igual a 1/60 (um sessent a avos) da rela\'e7\'e3o entre a soma das opera\'e7\'f5es de sa\'eddas e das pre sta\'e7\'f5es isentas e n\'e3o tributadas e o total das opera\'e7\'f5es de sa\'e ddas e das pre sta\'e7\'f5es no mesmo per\'edodo, sendo que, para este efeito, as sa\'eddas e a s presta\'e7\'f5es com destino ao exterior equiparam-se \'e0s tributadas." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 100, 11}{\*\bkmkend 100, 11 }{\b \'a7 11. }{\b0 O quociente de 1/60 (um sessenta avos) ser\'e1 proporcionalm ente aumentado ou diminu\'eddo, }{\b0\i pro rata}{\b0\i0 dia, caso o per\'edodo de apura \'e7\'e3o seja superior ou inferior a um m\'eas. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 100, 12}{\*\bkmkend 100, 12 }{\b \'a7 12.}{\b0 O montante que resultar da aplica\'e7\'e3o dos }{ \'a7\'a7 9 \'ba, 10 e 11 deste artigo}{\b0 ser\'e1 lan\'e7ado no Registro de Apura\'e7\'e3 o do ICMS de uso normal como estorno de cr\'e9dito. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 100, 13}{\*\bkmkend 100, 13 }{\b\fs24 \'a7 13.}{\b0\fs24 }Ao fim do 5\'ba ano da data do lan\'e7amento a qu e se refere o \'a7 1\'ba do art. 339, o saldo remanescente do cr\'e9dito ser\'e1 cancelado de modo a n\'e3o mais ocasionar estornos. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 13 do art. 100 foi dada pela Altera\'e7\'e3

o n\'ba 22 (De creto n\'ba 7902 de 07/02/01, DOE de 08/02/01), efeitos a partir de }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 01/01/01.\line \li ne }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Red a\'e7\'e3o ant erior dada ao \'a7 13 do art. 100 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "\'a7 13. Ao fim do 5\'ba ano contado da data do lan\'e7amento a q ue se refere o caput do par\'e1grafo \'fanico do art. 339, o saldo remanescente do cr\'e9dito ser\'e1 cancelado de modo a n\'e3o mais ocasionar estornos."\line \line }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "\'a7 13. Ao fim do 5\'ba ano contado da data do lan\'e7amento a que se refere o \'a7 12 do art. 93, o saldo remanescente do cr\'e9dito ser\'e1 cancelado de mod o a n\'e3o mais ocasionar estornos." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 100, 14}{\*\bkmkend 100, 14 }{\b \'a7 14. }{\b0 Nas transfer\'eancias de bens do ativo imobilizado entre est abelecimentos do mesmo titular, para os efeitos do \'a7 7\'ba, ser\'e3o adotadas as regras do: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 14 foi acrescentado ao art. 100 pela Altera\'e7\'e3o n\'ba 5 (}{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 724 4, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub art. 98}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24 \cf0\nosupersub , par\'e1grafo \'fanico, nas transfer\'eancias internas; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub art. 624}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24 \cf0\nosupersub , nas transfer\'eancias interestaduais. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 100, 15}{\*\bkmkend 100, 15 }{\b \'a7 15.} N\'e3o se estornam os cr\'e9ditos referentes a mercadorias pereci das, deterioradas ou extraviadas, inclusive por roubo ou furto, devido a ocorr\' eancia de atos de vandalismo no per\'edodo de 12 a 16 de julho de 2001, em decorr\'eancia da suspens\'e3o do policiamento das vias p\'fablicas, por parte dos servidores e staduais encarregados dessa presta\'e7\'e3o. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 15\'ba foi acrescentado ao art. 100 pela Altera\'e7\'e3o n\'b a 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01)

\par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 100, 16}{\*\bkmkend 100, 16 }{\b \'a7 16. }O tratamento previsto no par\'e1grafo anterior est\'e1 condiciona do a que o contribuinte tenha procedido ao invent\'e1rio das mercadorias referid as e apres entado queixa policial sobre o ocorrido. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 16\'ba foi acrescentado ao art. 100 pela Altera\'e7\'e3o n\'b a 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01) \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 100, 17}{\*\bkmkend 100, 17 }{\b \'a7 17.} Fica o contribuinte que j\'e1 tenha procedido ao estorno de cr\'e 9dito de que trata o par\'e1grafo 15, autorizado a se creditar do valor correspo ndente ao mesmo. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 17\'ba foi acrescentado ao art. 100 pela Altera\'e7\'e3o n\'b a 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01) \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O VI\line Da Escritura\'e7\'e3o do Cr\'e 9dito, da Escritura\'e7\'e3o do Estorno de Cr\'e9dito\line e da Utiliza\'e7\'e3o Extempor\'e2nea do Cr\'e9dito Fiscal \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 101}{\*\bkmkend 101}{\b Art. 101. }{\b0 A escritura\'e7\'e3o do cr\'e9dito fiscal ser\'e1 efetuada pelo contribui nte nos livros fiscais pr\'f3prios: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub no per\'edodo em que se verificar a entrada da mercado ria ou a aquis i\'e7\'e3o de sua propriedade ou a presta\'e7\'e3o do servi\'e7o por ele tomado; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub no per\'edodo em que se verificar ou configurar o dir eito \'e0 util iza\'e7\'e3o do cr\'e9dito. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 101, 1o}{\*\bkmkend 101, 1o }{\b \'a7 1\'ba }{\b0 A escritura\'e7\'e3o do cr\'e9dito fora dos per\'edodos de que cuida este artigo somente poder\'e1 ser efetuada com observ\'e2ncia das seg uintes reg ras: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub feito o lan\'e7amento, o contribuinte far\'e1 comunica \'e7\'e3o escr ita \'e0 reparti\'e7\'e3o fiscal a que estiver vinculado, se o lan\'e7amento oco rrer no mesmo exerc\'edcio financeiro; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub se o lan\'e7amento ocorrer em exerc\'edcio j\'e1 ence rrado, exigirse-\'e1, al\'e9m da comunica\'e7\'e3o escrita e da observ\'e2ncia do prazo de 5 anos: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 101, 1o, II, a}{\*\bkmken d 101, 1o, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos

upersub qu e os servi\'e7os prestados ou as mercadorias tenham sido objeto de tributa\'e7\' e3o ou que permane\'e7am ainda em estoque inventariado, registrando-se o cr\'e9d ito diretamente no livro Registro de Apura\'e7\'e3o do ICMS, no quadro "Cr\'e9di to do Imposto - Outros Cr\'e9ditos"; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "a", do inciso II, do \'a7 1\'ba do art. 101 foi dada pela Altera\'e7\'e3o n\'ba 52 (}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8969}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 12/02/04, DOE de 13/02/04), efeitos a partir de 13/02/04.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 12/02/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) qu e as mercadorias tenham sido objeto de sa\'edda tributada ou que permane\'e7am a inda em estoqu e inventariado, registrando-se o cr\'e9dito diretamente no livro Registro de Apu ra\'e7\'e3o do ICMS, no quadro "Cr\'e9dito do Imposto - Outros Cr\'e9ditos"; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 101, 1o, II, b}{\*\bkmken d 101, 1o, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub qu e a utiliza\'e7\'e3o do cr\'e9dito fiscal ocorra concomitantemente com o registr o da mercadoria na escrita fiscal, quando a mercadoria, embora n\'e3o inventaria da, encontrar-se fisicamente no estoque. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 101, 2o}{\*\bkmkend 101, 2o }{\b \'a7 2\'ba}{\b0 Quando a escritura\'e7\'e3o do cr\'e9dito fiscal for efetu ada fora do per\'edodo pr\'f3prio, a causa determinante do lan\'e7amento extempo r\'e2neo s er\'e1 anotada na coluna "Observa\'e7\'f5es" do Registro de Entradas ou, quando for o caso, na coluna "Observa\'e7\'f5es" do Registro de Apura\'e7\'e3o do ICMS. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 101, 3o}{\*\bkmkend 101, 3o }{\b \'a7 3\'ba}{\b0 Tratando-se de reconstitui\'e7\'e3o de escrita, esta depen der\'e1 de pr\'e9via autoriza\'e7\'e3o da reparti\'e7\'e3o fiscal. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 101, 4o}{\*\bkmkend 101, 4o }{\b \'a7 4\'ba }Tratando-se do imposto antecipado parcialmente, nos termos do a rt. 352-A, o direito \'e0 escritura\'e7\'e3o do cr\'e9dito se configurar\'e1 com o seu rec olhimento. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O \'a7 4\'ba foi acrescentado ao art. 101 pela Altera\'e7\'e3o n\'ba 52 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (} {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 896 9}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 1 2/02/04, DOE de 13/02/04)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub , efeitos a partir de 01/03/04. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 102}{\*\bkmkend 102}{\b Art. 102. }{\b0 A escritura\'e7\'e3o fiscal do estorno de cr\'e9dito ser\'e1 feita median

te emiss\'e3o de documento fiscal, cuja natureza da opera\'e7\'e3o ser\'e1 "Esto rno de cr\'e9d ito", explicitando-se, no corpo do referido documento, a origem do lan\'e7amento , bem como o c\'e1lculo do seu valor, consignando-se a respectiva import\'e2ncia no Registro de Apura\'e7\'e3o do ICMS, no \'faltimo dia do m\'eas, no quadro "D \'e9bito do Im posto - Estornos de Cr\'e9ditos". \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O VII\line Da Manuten\'e7\'e3o do Cr\'e9 dito Fiscal \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O I\line Da Manuten\'e7\'e3o do Cr\'e 9dito nas Sa\'eddas Amparadas por Imunidade ou N\'e3o-Incid\'eancia \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 103}{\*\bkmkend 103}{\b Art. 103. }{\b0 N\'e3o se exige o estorno do cr\'e9dito fiscal relativo: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 103, I}{\*\bkmkend 103, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s entradas : \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 103, I, a}{\*\bkmkend 103 , I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de mat\'e9rias-p rimas, material secund\'e1rio, produtos intermedi\'e1rios e material de embalage m, bem como o relativo \'e0s aquisi\'e7\'f5es de energia el\'e9trica e aos servi \'e7os prestados por terceiros, para emprego na fabrica\'e7\'e3o e transporte de produtos indu strializados destinados a exporta\'e7\'e3o direta ou indireta, cujas opera\'e7\' f5es de sa\'eddas para o exterior ocorram com n\'e3o-incid\'eancia do ICMS, nos termos dos }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub arts. 58 1}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub , }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 582}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub e }{\b0\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 583}{\b0\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub (}{\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Lei Complementar n\'ba 87/96)} {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 103, I, b}{\*\bkmkend 103 , I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de mercadorias q ue venham a ser exportadas para o exterior com n\'e3o-incid\'eancia do ICMS, nos termos dos }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu persub arts. 581}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\ nosupersub , } {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 582}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub e }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 583}{\b0\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub (}{\b0\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Lei Complementar n\'ba 87/96 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 103, II}{\*\bkmkend 103, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0 utiliz a\'e7\'e3o de servi\'e7os relacionados com mercadorias ou servi\'e7os que venham a ser objeto de opera\'e7\'f5es ou presta\'e7\'f5es destinadas ao exterior; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 103, III}{\*\bkmkend 103, III}{\

b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 3 0/04/03, \'e0s entradas de energia el\'e9trica, bem como de mercadorias e servi\'e7os utilizad os na sua produ\'e7\'e3o, quando ocorrer opera\'e7\'e3o de que decorra a sa\'edd a daquela mercadoria para outra unidade da Federa\'e7\'e3o, destinada a comercia liza\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e3o ou extra\'e7\'e3o, com n\ 'e3o-incid\'eancia do imposto, nos termos da al\'ednea "a" do inciso III do art. 6\'ba (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers ub Conv. ICM}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 66/88 e }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Con vs. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers ub 82/96, 118 /96, 20/97, 48/97, 67/97, 121/97, 23/98, 05/99 e 10/01);}{\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do inciso III do art. 103 foi modificada pelas Alter a\'e7\'f5es n\'bas 1, 3, 4, 5, 7, 12 e 24 (Decretos n\'ba }{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 6379/97}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 6523/97}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub 6903/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub 7244/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 5\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub 7365/98, 7675/99 e 7955/01), respectivamente, para prorroga\'e7\'e3o d o prazo de vig \'eancia do benef\'edcio. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso IV do art. 103 foi revogado pela Altera\'e7\'e3o n\'ba 142 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decre to n\'ba 12537 , de 30/12/10, DOE de 31/12/10), efeitos a partir de 01/04/11.\line \line Reda\' e7\'e3o anterior dada ao inciso IV do art. 103 pela Altera\'e7\'e3o n\'ba 3 (}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n \'ba 6523, de 11/07/97, DOE de 12/07/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub ):\line {\*\bkmkstart 103, IV}{\*\bkmkend 103, IV}}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub IV - a partir de 01/07/97, \'e0 s entradas de petr\'f3leo, de lubrificantes derivados de petr\'f3leo e de combus t\'edveis l\'edquidos ou gasosos derivados de petr\'f3leo, bem como de mercadori as e servi\'e7os utilizados na sua produ\'e7\'e3o ou embalagem, quando ocorrer o pera\'e7\'e3o

de que decorra a sa\'edda daqueles produtos para outra unidade da Federa\'e7\'e3 o, destinados a comercializa\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e3o, g era\'e7\'e3o ou extra\'e7\'e3o, com n\'e3o-incid\'eancia do imposto, nos termos das }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub al\'edneas \' 93b\'94 e \'93c\'94 do inciso III do art. 6\'ba}{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O II\line Da Manuten\'e7\'e3o do Cr\' e9dito nas Sa\'eddas com Isen\'e7\'e3o do Imposto \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 104}{\*\bkmkend 104}{\b Art. 104. }{\b0 N\'e3o se exige o estorno do cr\'e9dito fiscal relativo: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, I}{\*\bkmkend 104, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s entradas dos insumos e mpregados na produ\'e7\'e3o dos medicamentos de uso humano para o tratamento da AIDS, cujas sa\'eddas sejam objeto da isen\'e7\'e3o de que cuida a al\'ednea "b" do inciso II do art. 17, enquanto perdurar aquele benef\'edcio (}{\b0\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 10/02); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I do art. 104 foi dada pela Altera\' e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 08/05/02. DOE de 09/05/02), efeitos a p artir de 09/05 /02.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 08/05/02:\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - \'e0s entrad as dos insumos empregados na produ\'e7\'e3o dos medicamentos de uso humano para o tratamento d a AIDS, cujas sa\'eddas sejam objeto da isen\'e7\'e3o de que cuida a al\'ednea " b" do inciso II do art. 17, enquanto perdurar aquele benef\'edcio (Convs. ICMS 1 30/92, 23/93, 51/94 e 164/94);" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, II}{\*\bkmkend 104, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s entra das das mercad orias ou dos respectivos insumos que venham a ser objeto de doa\'e7\'e3o a v\'ed timas de calamidade p\'fablica com a isen\'e7\'e3o prevista no }{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub inciso I do art. 18}{\ b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , enquanto perdur ar aquele benef\'edcio (Conv. ICM 26/75 e Convs. ICMS 39/90, 80/91, 58/92, e 151 /94); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, III}{\*\bkmkend 104, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - rev ogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso III do art. 104 foi revogado pela Altera\'e7\'e3o n\'ba 105 (}{\ b\i0\ul0

\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 111 67, de 08/08/08, DOE de 09 e 10/08/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub 09/08/08}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeito s at\'e9 }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 08/08/08}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III \'e0s entradas das mercadorias cujas sa\'eddas, efetuadas pela Legi\'e3o Brasileira de Assist\ 'eancia (LBA), estiverem abrangidas pela isen\'e7\'e3o de que trata o }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso II do art . 18}{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , enquanto pe rdurar aquele benef\'edcio (Convs. ICM 34/77, 37/77 e 51/85, e Convs. ICMS 45/90 , 80/91 e 151/94);" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, IV}{\*\bkmkend 104, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s entra das de mat\'e9 rias-primas, produtos intermedi\'e1rios e material de embalagem efetivamente uti lizados na industrializa\'e7\'e3o dos produtos objeto de doa\'e7\'e3o ou cess\'e 3o em regime de comodato com a isen\'e7\'e3o de que cuida o}{\b0\i0\ul\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f0\fs24\cf0\nosupersub inciso III do art. 18}{\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , enquanto perdurar aqu ele benef\'edc io (Conv. ICMS 60/92); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, V}{\*\bkmkend 104, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s entradas das mercadori as objeto de doa\'e7\'f5es \'e0s Secretarias de Educa\'e7\'e3o, com a isen\'e7\' e3o de que cuida o inciso IV do art. 18, enquanto perdurar aquele benef\'edcio ( Convs. ICMS 78/92 e 124/93); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, VI}{\*\bkmkend 104, VI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s entra das em estabel ecimento agropecu\'e1rio dos produtos objeto da isen\'e7\'e3o de que cuida o art . 20, bem como \'e0s entradas em estabelecimento industrial das mat\'e9rias-prim as, produtos intermedi\'e1rios, materiais de embalagem e demais insumos utilizad os na fabrica \'e7\'e3o daqueles produtos (Conv. 100/97); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso VI do art. 104 foi dada pela Altera\ 'e7\'e3o n\'ba 134 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/0 5/10.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A r

eda\'e7\'e3o anterior do inciso VI do art. 104 dada pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decre to n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub ), com efeitos retroativos, acrescentou as express\'f5es "demais insumos" e "inclusive o cr\'e9dito relativo aos servi\'e7os tomados".\l ine \line Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 30/04/10:\line }{\b0\i\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VI - \'e0s entradas dos pro dutos de uso agropecu\'e1rio objeto da isen\'e7\'e3o de que cuida o art. 20, bem como \'e0s entradas das mat\'e9rias-primas, produtos intermedi\'e1rios, materia is de embalage m e demais insumos utilizados na fabrica\'e7\'e3o daqueles produtos, inclusive o cr\'e9dito relativo aos servi\'e7os tomados, nas opera\'e7\'f5es de sa\'eddas i nternas subseq\'fcentes de que cuida o referido artigo, atendidas as condi\'e7\' f5es nele esti puladas, enquanto perdurar aquele benef\'edcio, sem preju\'edzo do disposto no } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso V do art. 105}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub (Convs . ICMS 36/92, 89/92, 144/92, 148/92, 124/93, 68/94, 151/94 e 100/97);" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, VII}{\*\bkmkend 104, VII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0 ope ra\'e7\'e3o an terior com o ve\'edculo destinado \'e0 categoria de aluguel (t\'e1xi) contemplad o com a isen\'e7\'e3o de que cuida o }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub art. 23}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0 \fs24\cf0\nosupersub , bem como ao servi\'e7o de transporte relacionado com a ci tada mercadoria, enquanto perdurar aquele benef\'edcio (}{\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 38/01); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso VII do art. 104 foi dada pela Altera \'e7\'e3o n\'ba 26 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 09/08/01.\ line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Reda\'e7 \'e3o anterior dada ao inciso VII do art. 104 pela Altera\'e7\'e3o n\'ba 5 (}{\b \i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\' ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub "VII - \'e0 opera\'e7\'e3o anterior com o ve\'edculo dest inado \'e0 categoria de aluguel (t\'e1xi) contemplado com a isen\'e7\'e3o de que cuida o art. 23, bem como ao servi\'e7o de transporte relacionado com a citada mercadoria, en quanto perdurar aquele benef\'edcio (Conv. ICMS 83/97);"\line \line }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ante rior dada ao i nciso VII do art. 104 pela Altera\'e7\'e3o n\'ba 3 (}{\b\i0\ul\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 6523, de 11/07/97, DO

E de 12/07/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ):}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VII - \' e0s entradas de mat\'e9rias-primas, material secund\'e1rio e material de embalag em empregados na fabrica\'e7\'e3o dos ve\'edculos destinados \'e0 categoria de aluguel (t\'e1x i) contemplados com a isen\'e7\'e3o de que cuida o art. 23, bem como aos servi\' e7os relacionados com aquelas mercadorias, enquanto perdurar aquele benef\'edcio (Conv. ICMS 3 5/97);\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VII - \'e0s entradas de mat\'e9rias-pri mas, material secund\'e1rio e material de embalagem empregados na fabrica\'e7\'e3o dos ve\'edc ulos destinados \'e0 categoria de aluguel (t\'e1xi) contemplados com a isen\'e7\ 'e3o de que cuida o art. 23, bem como aos servi\'e7os relacionados com aquelas m ercadorias, en quanto perdurar aquele benef\'edcio (Conv. ICMS 40/95)." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, VIII}{\*\bkmkend 104, VIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s entradas dos insumos e aos servi\'e7os tomados para emprego: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso VIII do art. 104 foi dada pela Altera\'e7 \'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decret o n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ):\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Inova\'e7\'f5es: \line }{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a) a nova reda\'e7\'e3o explicit a que o benef\'edcio estende-se tamb\'e9m aos servi\'e7os tomados; \line b) f}{\ b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub oi acrescentada a al\'ednea "b".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub A reda\'e7\'e3o do inciso VIII do art. 104 foi modificada p ela Altera\'e7 \'e3o n\'ba 3 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nos upersub Decreto n\'ba 6523, de 11/07/97, DOE de 12/07/97}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para adaptar a reda\'e7\'e3 o ao Conv. ICM S 47/97. \line \line A reda\'e7\'e3o origin\'e1ria referia-se apenas aos "insumo s empregados na fabrica\'e7\'e3o dos ve\'edculos destinados \'e0 locomo\'e7\'e3o de deficientes f\'edsicos". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 104, VIII, a}{\*\bkmkend 104, VIII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub na fabrica \'e7\'e3o dos produtos destinados \'e0 locomo\'e7\'e3o de deficientes f\'edsicos , das pr\'f3teses e dos demais produtos contemplados com a isen\'e7\'e3o de que cuida o inciso I do art. 24, enquanto perdurar aquele benef\'edcio (Conv. ICMS 1 26/10); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\

brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "a" do inciso VIII do art. 104 foi dad a pela Altera \'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub 139 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decreto n\'ba 12444, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/12/10.\li ne \line R}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub eda\'e7\'e3o anterior dada \'e0 al\'ednea "a" do inciso VIII do art. 104 pel a Altera\'e7 \'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nos upersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) na fabrica\'e7\'e3o dos produto s destinados \'e0 locomo\'e7\'e3o de deficientes f\'edsicos, das pr\'f3teses e d os demais produtos contemplados com a isen\'e7\'e3o de que cuida o }{\b0\i\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso I do art. 24}{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , enquanto perd urar aquele benef\'edcio (Conv. ICMS 47/97);" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 104, VIII, b}{\*\bkmkend 104, VIII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub na produ \'e7\'e3o de ve\'edculos automotores destinados a parapl\'e9gicos ou a portadore s de defici\'eancia f\'edsica, objeto da isen\'e7\'e3o de que cuidam os incisos III e IV do art. 24, enquanto perdurarem aqueles benef\'edcios (}{\b0\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Convs. ICMS}{\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 102/97, 23/98 ,35/99 e 77/04 ); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub OBS: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Ver art. 4\'ba do Decreto n\'ba 10316, de 11/04/07, DOE de 12/04/07}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , que di sp}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'f5e sobre a ise n\'e7\'e3o do ICMS nas sa\'eddas de ve\'edculo automotor novo realizadas at\'e9 31/05/07, nos termos do Conv. ICMS 77/04, cujos pedidos tenham sido protocolizad os at\'e9 31/0 1/07, com efeitos retroativos a 1\'ba de fevereiro de 2007 (Conv. ICMS 07/07).\l ine \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosuper sub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub : }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e 3o atual da al\'ednea "b", do inciso VIII do art. 104 foi dada pela Altera\'e7\' e3o n\'ba 59 (Decreto n\'ba 9209}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub , de 04/11/04, DOE de 05/11/04).\line }{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \line }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior da al\'edne

a "b", do inci so VIII do art. 104 foi dada pela Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00), efeitos de 18/07/00 a 04/11/04:\line }{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) }{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub na produ\'e7\'e3o de ve\'edc ulos automotores destinados a parapl\'e9gicos ou a portadores de defici\'eancia f\'edsica, objeto da isen\'e7\'e3o de que cuida o }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub inciso III do art. 24}{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , enquanto perdurar aquele benef\'e dcio (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Convs. ICMS}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 102/97, 23/98 e 35/99);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "b" do inciso VII I do art. 104 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99) :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 104, VIII, b}{\*\bkmkend 104, VIII, b}b) de 02/01/98 at\'e9 30/0 4/99 e de 17/0 8/99 at\'e9 31/10/99, na produ\'e7\'e3o de ve\'edculos automotores destinados a parapl\'e9gicos ou a portadores de defici\'eancia f\'edsica, objeto da isen\'e7\ 'e3o de que cuida o inciso III do art. 24 (Convs. ICMS 102/97, 23/98 e 35/99);"\ line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\' e7\'e3o da al\'ednea "b" do inciso VIII do art. 104 foi dada pela Altera\'e7\'e3 o n\'ba 7 (Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/98), para prorroga\'e7\ 'e3o do prazo de vig\'eancia do benef\'edcio, tendo sido acrescentado pela Altera\'e7\'e3o n\' ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub D ecreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, IX}{\*\bkmkend 104, IX}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir de 27/04/95, \'e0s entradas de mat\'e9rias-primas, material secund\'e1rio e material de embal agem empregados na fabrica\'e7\'e3o dos produtos beneficiados com a isen\'e7\'e3 o de que cuida a }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\ nosupersub al \'ednea "b" do inciso III do art. 28}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub , bem como \'e0s presta\'e7\'f5es de servi\'e7os de transporte dos supramencionados insumos, enquanto perdurar aquele benef\'edci o (Conv. ICMS 23/95); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, X}{\*\bkmkend 104, X}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s entradas de mat\'e9ria s-primas, produtos intermedi\'e1rios e materiais de embalagem empregados na indu strializa\'e7\'e3o de produtos destinados a lojas francas ("free-shops") instala das nas zonas prim\'e1rias dos aeroportos internacionais com a isen\'e7\'e3o de que cuida a }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub al\'edn ea "b" do inciso XVI do art. 28}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub , quando a opera\'e7\'e3o for efetuada pelo pr\'f3prio fabricante, e nquanto perdurar aquele benef\'edcio (Conv. ICM 09/79 e Convs. ICMS 48/90 e 91/9

1); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XI}{\*\bkmkend 104, XI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s entra das de mat\'e9 rias-primas ou material secund\'e1rio empregados na fabrica\'e7\'e3o de ve\'edcu los que venham a ser adquiridos por miss\'f5es diplom\'e1ticas, reparti\'e7\'f5e s consulares e respectivos funcion\'e1rios estrangeiros, bem como por representa \'e7\'f5es de organismos internacionais e seus funcion\'e1rios estrangeiros com a isen\'e7\'e3 o de que cuida a }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\ nosupersub al\'ednea "b" do inciso XVII do art. 28}{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub , enquanto perdurar aquele benef\'edcio (Con v. AE 04/70 e Convs. ICMS 32/90, 80/91 e 158/94); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XII}{\*\bkmkend 104, XII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s en tradas de ve \'edculos automotores, m\'e1quinas e equipamentos cujas opera\'e7\'f5es subseq\' fcentes sejam beneficiadas com a isen\'e7\'e3o prevista nos incisos IV e IV-A do art. 32, enquanto perdurarem aqueles benef\'edcios (Convs. ICMS 32/95 e 38/06); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XII do art. 104 foi dada pela Altera \'e7\'e3o n\'ba 80 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 10072}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub , de 15/08/06, DOE de 16/08/06), efeitos a partir de 16/08/06.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 15/08/06:\line }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XII - \'e0s entradas de ve\'edculos aut omotores, m\'e1quinas e equipamentos cujas opera\'e7\'f5es subseq\'fcentes sejam beneficiadas com a isen\'e7\'e3o prevista no }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub inciso IV do art. 32}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub , enquanto perdurar aquele benef\'edcio (Convs. ICMS 3 2/95 e 21/96);}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nos upersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XIII}{\*\bkmkend 104, XIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub aos s ervi\'e7os tom ados e \'e0s entradas de mercadorias para utiliza\'e7\'e3o como mat\'e9ria-prima ou material secund\'e1rio utilizado na fabrica\'e7\'e3o ou embalagem do produto industrializado bem como \'e0s mercadorias entradas para comercializa\'e7\'e3o cuja sa\'edda venha a ocorrer por doa\'e7\'e3o ao Governo do Estado com a isen\'e7\'e3o de que cuida o }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub inciso VI do art. 18}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s24\cf0 \nosupersub , enquanto perdurar aquele benef\'edcio (Conv. ICMS 82/95); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XIV}{\*\bkmkend 104, XIV}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIV - rev ogado

\par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XIV do art. 104 foi revogado pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decre to n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub ), efeitos a partir de 01/02/99.\line \line }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origi n\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\ bkmkstart 104, XIV}{\*\bkmkend 104, XIV}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub XIV - \'e0s en}{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub tradas de mercadorias e aos servi\'e7os tomados, r elativamente \'e0s opera\'e7\'f5es com cana-de-a\'e7\'facar, mela\'e7o, mel e \' e1lcool et\'edlico hidratado combust\'edvel, nos termos do \'a7 1\'ba do art. 51 5, no per\'edo do e atendidas as condi\'e7\'f5es do seu \'a7 2\'ba;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XV}{\*\bkmkend 104, XV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s entra das de mercado rias e aos servi\'e7os tomados, relativamente \'e0s opera\'e7\'f5es ou presta\'e 7\'f5es destinadas \'e0 execu\'e7\'e3o do Projeto Gasoduto Brasil-Bol\'edvia com a isen\'e7\'e3o de que cuida o }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24 \cf0\nosupersub inciso XII do art. 32}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub , enquanto perdurar aquele benef\'edcio, com a c ondi\'e7\'e3o de que as mercadorias sejam adquiridas pelo pr\'f3prio executor da quele Projeto, n\'e3o se aplicando a manuten\'e7\'e3o do cr\'e9dito, por conseguinte, se as aq uisi\'e7\'f5es forem efetuadas por outras empresas contratadas para aquela obra (Conv. ICMS 68/97); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XV do art. 104 foi dada pela Altera\ 'e7\'e3o n\'ba 4 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\ nosupersub Dec reto n\'ba 6903, de 16/10/97, DOE de 17/10/97}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para substituir a express\'e3o \'93rel ativamente \'e0s sa\'eddas de mercadorias\'94 por \'93relativamente \'e0s opera\ 'e7\'f5es ou p resta\'e7\'f5es\'94. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XVI}{\*\bkmkend 104, XVI}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVI - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s aq uisi\'e7\'f5es dos insumos, partes, pe\'e7as e acess\'f3rios destinados \'e0 produ\'e7\'e3o do s Coletores Eletr\'f4nicos de Voto (CEV) objeto da isen\'e7\'e3o de que cuida o }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub incis o XV do art. 3 2}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , en quanto perdurar aquele benef\'edcio (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw

0\outl0\shad0 \f0\fs24\cf0\nosupersub 75/97); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XVI foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Dec reto n\'ba 690 3, de 16/10/97, DOE de 17/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XVII}{\*\bkmkend 104, XVII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s aquisi\'e7 \'f5es das mercadorias e dos servi\'e7os a elas correspondentes que venham a ser objeto da isen\'e7\'e3o de que cuida o }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs24\cf0\nosupersub inciso XVIII do art. 32}{\b0\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , bem como dos insumos utilizados n a produ\'e7\'e3o dos equipamentos e acess\'f3rios ali especificados, enquanto pe rdurar aquele benef\'edcio (Conv. ICMS 101/97). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub O inciso XVII foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\'ba 5 ( }{\b\i0\ul \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 724 4, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XVIII}{\*\bkmkend 104, XVII I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \' e0s entradas d e energia el\'e9trica, de materiais e de bens e aos servi\'e7os tomados relacion ados com o fornecimento de energia el\'e9trica de que trata o }{\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub inciso II do art. 22}{\ b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , observado o dis posto no par\'e1grafo \'fanico do mesmo artigo, enquanto perdurar aquele benef\' edcio (Conv. ICMS 08/98); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso XVIII foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\'ba 7 (Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/98), efeitos a partir de 14/04/98. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XIX}{\*\bkmkend 104, XIX}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIX - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s en tradas de merc adorias ou dos respectivos insumos, bem como os servi\'e7os tomados, a elas corr espondentes, vinculadas \'e0s isen\'e7\'f5es previstas no }{\b0\i0\ul0\strike0\v

0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub inciso VIII do art. 18}{\b0 \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e no }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub inciso VI do art . 30}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , }{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub enquanto perdurar em aqueles benef\'edcios (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0 \fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0 \nosupersub 57/98). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XIX foi dada pela}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o }{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 11 (}{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 2 3/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub )}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XIX do art. 104, tendo sido acrescentado pela Altera\'e7\'e3o n\'ba 8 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub (Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/98)}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\ i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub XIX - de 01/0}{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 7/98 at\'e9 31/12/98, \ 'e0s entradas de mercadorias ou dos respectivos insumos, bem como os servi\'e7os tomados, a el as correspondentes, vinculadas \'e0s isen\'e7\'f5es previstas no inciso VIII do art. 18 e no inciso VI do art. 30, enquanto perdurarem aqueles benef\'edcios (Co nv. ICMS. 57/9 8).}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XX}{\*\bkmkend 104, XX}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XX - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s entra das de mercado rias ou dos respectivos insumos, bem como os servi\'e7os tomados, a elas corresp ondentes, vinculadas \'e0s isen\'e7\'f5es previstas no inciso XX do art. 32, enq uanto perdurar aquele benef\'edcio (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0 \fs24\cf0\nosupersub Convs. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub 01/99, 05/99 e 65/01). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual doinciso XX do art. 104 foi dada pela Altera\'e7\'e 3o n\'ba 26 (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0\expn

dtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 09/08/01.\line \l ine }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XX do art. 104, tendo sido acrescentado pela Altera\'e7 \'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos at\'e 9 08/08/01: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XX - \'e0s entradas de mercadorias ou dos respectivos insumos, bem como os serv i\'e7os tomados, a elas correspondentes, vinculadas \'e0s isen\'e7\'f5es previst as no inciso } {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub XX }{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 3 2 enquanto perdurar aquele benef\'edcio (Conv. ICMS. 1/99 e 05/99)." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XXI}{\*\bkmkend 104, XXI}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXI -}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir de 25/10/00, \'e0s opera\'e7\'f5es beneficiadas com a isen\'e7\'e3o de que cuida o }{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub inciso VII do a rt. 32}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , enquanto pe rdurar aquele benef\'edcio (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs24\cf0\nosupersub Convs. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub 34/92 e 56/00); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXI foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\'ba 20 (Decreto n\'ba 7867 de 01/11/00, DOE de 02/11/00). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XXII}{\*\bkmkend 104, XXII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXII -} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a par tir de 25/10/0 0, \'e0s opera\'e7\'f5es decorrentes das aquisi\'e7\'f5es previstas no }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub inciso XXI do art. 32}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b , enquanto p erdurar aquele benef\'edcio (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub 57/00); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXII foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\'b a 20 (Decreto n\'ba 7867 de 01/11/00, DOE de 02/11/00): \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XXIII}{\*\bkmkend 104, XXII I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXIII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir de 25/1 0/00, \'e0s entradas dos produtos e equipamentos cujas sa\'eddas subseq\'fcentes sejam beneficiadas com a isen\'e7\'e3o de cuida o }{\b0\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub inciso XVI do art. 32}{\b0\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , enquanto perdurar aquele b enef\'edcio (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub Convs. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c

f0\nosupersub 84/97 e 66/00). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXIII foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\' ba 20 (Decreto n\'ba 7867 de 01/11/00, DOE de 02/11/00). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XXIV}{\*\bkmkend 104, XXIV} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXIV -} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a par tir de 07/11/0 0, \'e0s entradas de mercadorias e insumos, bem como os servi\'e7os tomados, a e las correspondentes, vinculadas \'e0 isen\'e7\'e3o de que cuida o inciso XXII do art. 32, enquanto perdurar aquele benef\'edcio (}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs24\cf0\nosupersub 75/00); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso XXIV foi dada pela Altera\'e7\'e3o n\'ba 22 (Decreto n \'ba 7902 de 07/02/01, DOE de 08/02/01), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 08/02/01}{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line }{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XXIV, tendo sido acrescentado ao art. 104 pela }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 21 (}{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 788 6, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 30/12/00:\line }{\b0\i\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXIV - }{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a partir de 07/11/00, \'e0 s opera\'e7\'f5es beneficiadas com a isen\'e7\'e3o de que cuida o inciso XXII do art. 32, enqu anto perdurar aquele benef\'edcio (Conv. ICMS 75/00);". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XXV}{\*\bkmkend 104, XXV}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXV -}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir de 07/11/00, \'e0s entradas de mercadorias e insumos, bem como os servi\'e7os tomados, a elas correspondentes, vinculadas \'e0 isen\'e7\'e3o de que cuida o inciso XXIII do a rt. 32, enquanto perdurar aquele benef\'edcio (}{\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs24\cf0\nosupersub 76/00); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu

persub A reda\'e7\'e3o atual do inciso XXV do art. 104 foi dada pela Altera\'e7\ 'e3o n\'ba 22 (Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/01), }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 08/02/01}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \line \line Reda\'e7\'e3o anterior dada ao inciso XXV, tendo sido acrescentado ao art. 104 pela }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Decreto n \'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 30/12/00}{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXV - }{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a partir de 07/11/00, \'e0s opera\'e7\'f5es beneficiadas com a isen\'e7\'e3o de que cuida o inciso XXIII do art. 32, enqu anto perdurar aquele benef\'edcio (Conv. ICMS 76/00).". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XXVI}{\*\bkmkend 104, XXVI} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXVI -} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s entradas de m ercadorias e insumos, bem como os servi\'e7os tomados, a elas correspondentes, v inculadas \'e0 isen\'e7\'e3o previstas na al\'ednea "b" do inciso VI do art. 14, enquanto perdurar aquele benef\'edcio (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0 \fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub 89/00); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso XXVI foi acrescentado ao art. 104 pela }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 22 (}{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7902 de 07 /02/01, DOE de 08/02/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub ), efeitos a partir de }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub 09/01/01. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, xxvii}{\*\bkmkend 104, xxvi i}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXVII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir de 09/0 8/01, \'e0s entradas de mercadorias e insumos, bem como os servi\'e7os tomados, a elas correspondentes, vinculadas \'e0 isen\'e7\'e3o de que cuida o inciso XXVI do art. 32, enquanto perdurar aquele benef\'edcio (}{\b0\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 69/01); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso XXVII foi acrescentado ao art. 104 pela }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 26

(}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 802 3, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, xxviii}{\*\bkmkend 104, xxv iii}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXV III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de 19/06/01 a 31/ 10/01, \'e0s entradas de mercadorias e insumos, bem como os servi\'e7os tomados, a elas correspondentes, vinculadas \'e0 isen\'e7\'e3o de que cuida o inciso XXV II do art. 32, enquanto perdurar aquele benef\'edcio (Convs. ICMS 27/01 e 70/01); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso XXVIII foi acrescentado ao art. 104 pela }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 26 (}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 802 3, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, xxix}{\*\bkmkend 104, xxix} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXIX }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a par tir de 19/06/0 1, \'e0s entradas de mercadorias e insumos, bem como os servi\'e7os tomados, a e las correspondentes, vinculadas \'e0 isen\'e7\'e3o de que cuida o inciso XXVIII do art. 32, enquanto perdurar aquele benef\'edcio (}{\b0\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 29/01). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso XXIX foi acrescentado ao art. 104 pela }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 26 ( }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 802 3, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XXX}{\*\bkmkend 104, XXX}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXX - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir de 09/04/02, \'e0s entradas de motocicletas, caminh\'f5es, helic\'f3pteros e outros ve\'edcul so automotores, insumos, m\'e1quinas e equipamentos, bem como os servi\'e7os tom ados, a elas correspondentes, vinculadas \'e0 isen\'e7\'e3o de que cuida o incis o XXIX do art. 32, enquanto perdurar aquele benef\'edcio (}{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 25/02). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6

\nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso XXX foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 08/05/02. DOE de 09/05/02), efeitos a partir de 09/0 4/02. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XXXI}{\*\bkmkend 104, XXXI} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXI -} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s aquisi\'e7 \'f5es de m\'e1quinas, aparelhos, equipamentos, suas partes e pe\'e7as e materia is, cujas sa\'eddas sejam objeto da isen\'e7\'e3o de que cuida o inciso XXXI do art. 32, enquanto perdurar aquele benef\'edcio (}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs24\cf0\nosupersub 74/02). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXXI foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\'b a 35 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8294, de 21/08/02, DOE de 22/08/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub ), efeitos a partir de 22/08/02. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XXXII}{\*\bkmkend 104, XXXI I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \' e0s aquisi\'e7 \'f5es dos insumos utilizados na fabrica\'e7\'e3o de blocos cot\'f3dicos de graf ite, cujas sa\'eddas sejam objeto da isen\'e7\'e3o de que cuida o inciso XXX do art. 32 (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub Conv. ICMS }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 72/0 2). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXXII foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\' ba 36 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 837 5, de 22/11/02, DOE de 23 e 24/11/02)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub , efeitos a partir de 14/10/02. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XXXIII}{\*\bkmkend 104, XXX III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXX III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s entrada s de mercadorias ou insumos ocorridas a partir de 13/06/03,}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub vinculadas \'e0 opera\'e7\'e3o subseq\'fcent e realizada diretamente pelo estabelecimento importador ou industrial com a isen \'e7\'e3o de que cuida o inciso VIII do art. 17, enquanto perdurar aquele benef\ 'edcio (Conv. ICMS 87/02); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6

\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O XXXIII foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\'ba }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 43 (Decre to n\'ba 8606, de 13/08/03, DOE de 14/08/03). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XXXIV}{\*\bkmkend 104, XXXI V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXIV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \' e0s entradas d e mercadorias ocorridas a partir de 13/06/03, vinculadas \'e0s opera\'e7\'f5es s ubseq\'fcentes com a isen\'e7\'e3o de que cuida o inciso VII do art. 17, enquant o perdurar aquele benef\'edcio (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24 \cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0 \fs24\cf0\nosupersub 140/01). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O XXXIV foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\'ba }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 43 (Decret o n\'ba 8606, de 13/08/03, DOE de 14/08/03). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XXXV}{\*\bkmkend 104, XXXV} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXV revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso XXXV do art. 104 foi revogado pela Altera\'e7\'e3o n\'ba 81 }{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10.156}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 13/ 11/06, DOE de 14/11/06), efeitos a partir de 14/11/06.\line \line }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inc iso XXXV do art. 104 pela Altera\'e7\'e3o n\'ba 47 (Decreto n\'ba 8666 de 29/09/ 03, DOE de 30/ 09/03), efeitos de 30/09/03 a 13/11/06:\line }{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXXV - aos servi\'e7os tomados e \'e0s e ntradas das mercadorias, bem como dos respectivos insumos ou bens, vinculados \' e0 isen\'e7 \'e3o prevista no art. 32-B (Conv. ICMS 26/03)."\line \line }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O inciso XXXIII do art. 10 4 foi renumerado para inciso XXXV pela Altera\'e7\'e3o n\'ba 47 (Decreto n\'ba 8 666 de 29/09/0 3, DOE de 30/09/03).\line \line Reda\'e7\'e3o anterior dada ao inciso XXXIII, te ndo sido acrescentado ao art. 104 pela Altera\'e7\'e3o n\'ba 46 (Decreto n\'ba 8 665 de 27 e 28/09/03, DOE de 29/09/03):\line }{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub "XXXIII - aos servi\'e7os tomados e \'e0s entradas das mercadorias, bem como dos respectivos insumos ou bens, vinculados \'e0 isen \'e7\'e3o prevista no art. 32-A (Conv. ICMS 26/03)." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XXXVI}{\*\bkmkend 104, XXXV I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXVI

-}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ao s servi\'e7os tomados e \'e0s entradas das mercadorias, bem como dos respectivos insumos ou be ns, vinculados \'e0 isen\'e7\'e3o prevista no inciso XVII do art. 32, enquanto p erdurar aquele benef\'edcio (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0 \nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs2 4\cf0\nosupersub 116/98); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXXVI foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\' ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04), efeitos a partir de 01 /01/04. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XXX104, XXXVII}{\*\bkmkend 104, XXX104, XXXVII}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub XXXVII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0 \nosupersub aos servi\'e7os tomados e \'e0s entradas das mercadorias, bem como dos respectivos insumos ou bens, vinculados \'e0 isen\'e7\'e3o prevista no incis o XXXIII do art. 32, enquanto perdurar aquele benef\'edcio (}{\b0\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 122/03). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXXVII foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\ 'ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04), efeitos a partir de 0 1/01/04. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XXXVIII}{\*\bkmkend 104, XX XVIII}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X XXVIII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers ub aos servi \'e7os tomados e \'e0s entradas das mercadorias, vinculados \'e0 isen\'e7\'e3o p revista no inciso XXIV do art. 28 (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0 \fs24\cf0\nosupersub 28/05); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub XXXVIII foi acrescentado ao art. 104}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub pela}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XXXIX}{\*\bkmkend 104, XXXI X}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXXIX -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ao

s servi\'e7os tomados e \'e0s entradas das mercadorias, vinculados \'e0 isen\'e7\'e3o prevista no inciso XXXVI do art. 32 (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24 \cf0\nosupersub 27/05). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub XXXIX foi acrescentado ao art. 104}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub pela}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.426, de 17/05/ 05, DOE de 18/ 05/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ) . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XL}{\*\bkmkend 104, XL}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XL - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub aos servi\' e7os tomados e \'e0s entradas das mercadorias, vinculados \'e0 isen\'e7\'e3o prevista nos arts . 18-A e 18-B (Convs. ICMS 161/05 e 65/06); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XL do art. 104 foi dada pela Altera\ 'e7\'e3o n\'ba 80 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub D ecreto n\'ba 10072}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub , de 15/08/06, DOE de 16/08/06), efeitos a partir de 16/08/06.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XL, tendo sido acrescentado ao art. 104 pela Altera\'e7\ 'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06), efeitos de 19/ 01/06 a 15/08/06:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub "XL - aos servi\'e7os tomados e \'e0s entradas das mercadorias, vinc ulados \'e0 isen\'e7\'e3o prevista no art. 18-A (Conv. ICMS 161/05)." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XLI}{\*\bkmkend 104, XLI}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XLI -}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s en tradas de merc adorias e insumos, bem como aos servi\'e7os tomados, vinculados \'e0 isen\'e7\'e 3o prevista nos incisos XI do }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub caput}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0 \nosupersub do art. 17 e XLII do }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub caput}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub do art. 32; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub O inciso XLI foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\'ba 88 (Decreto n\'ba 10.333, de 26/04/07, DOE de 27/04/07). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XLII}{\*\bkmkend 104, XLII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XLII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub aos s ervi\'e7os tom ados e \'e0s entradas das mercadorias, vinculados \'e0 isen\'e7\'e3o prevista no inciso XII do art. 17 (Convs. ICMS 23/07); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XLII foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\'b a 88 (Decreto n\'ba 10.333, de 26/04/07, DOE de 27/04/07). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XLIII}{\*\bkmkend 104, XLII I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XLIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ao s servi\'e7os tomados e \'e0s entradas das mercadorias, vinculados \'e0 isen\'e7\'e3o prevista no inciso V do art. 24 (Convs. ICMS 55/98 e 16/07). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XLIII foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\' ba 88 (Decreto n\'ba 10.333, de 26/04/07, DOE de 27/04/07). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XLIV}{\*\bkmkend 104, XLIV} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XLIV }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub aos s ervi\'e7os tom ados e \'e0s entradas das mercadorias, vinculados \'e0 isen\'e7\'e3o prevista no inciso XLIII do art. 32 (Conv. ICMS 53/07). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XLIV foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\'b a 90 (Decreto n\'ba 10383, de 20/06/07, DOE de 21/06/07), efeitos a partir de 21 /06/07. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XLV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub aos servi\'e7os tomados e \'e0s entradas das mercado rias, vinculad os \'e0 isen\'e7\'e3o prevista no inciso XLIV do art. 32 (Conv. ICMS 65/07). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XLV foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\'ba 92}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (D ecreto n\'ba 1 0414, de 03/08/07, DOE de 04 e 05/08/07), efeitos a partir de 04/08/07. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XLVI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub \'e0s entradas de mercadorias e insumos, bem como a os servi\'e7os

tomados, vinculados \'e0 isen\'e7\'e3o prevista nos inciso V do caput do art. 3 1 (Conv. ICMS 141/07); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XLVI foi acrescentado do art. 104 pela Altera\'e7\'e3o n\'b a 99 (Decreto n\'ba 10840, de 18/01/08, DOE de 19 e 20/01/08), efeitos a partir de 18/01/08}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XLVII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub \'e0s entradas de mercadorias e insumos, bem como aos servi\'e7o s tomados, vinculados \'e0 isen\'e7\'e3o prevista nos inciso XLVIII do caput do art. 32 (Conv. ICMS 147/07). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XLVII foi acrescentado do art. 104 pela Altera\'e7\'e3o n\' ba 99 (Decreto n\'ba 10840, de 18/01/08, DOE de 19 e 20/01/08), efeitos a partir de 18/01/08}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XLVIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub \'e0s entradas de mercadorias ou dos respectivos insumos, bem c omo os servi\'e7os tomados, a elas correspondentes, vinculadas \'e0s isen\'e7\'f 5es previstas no art. 24-A, enquanto perdurar aquele benef\'edcio (Convs. ICMS 9 1/98). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XLVIII foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\ 'ba 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08), efeitos a part ir de 09/08/08 . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, XLIX}{\*\bkmkend 104, XLIX} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XLIX }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub aos s ervi\'e7os tom ados e \'e0s entradas das mercadorias, vinculados \'e0 isen\'e7\'e3o prevista no inciso X do art. 18. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso XLIX foi acrescentado ao art. 104 pela Altera\'e7\'e3o n\'ba 123 (Decreto n \'ba 11692, de 28/08/09, DOE de 29 e 30/08/09), efeitos a partir de 29/08/09. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, L}{\*\bkmkend 104, L}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub L - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s entradas

de mercadoria s e insumos, bem como aos servi\'e7os tomados, vinculados \'e0 isen\'e7\'e3o pre vista no art. 32-I, enquanto perdurar aquele benef\'edcio (Conv. ICMS 39/10). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso L foi acrescentado ao art. 104 pela }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 134 (}{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub ), efeitos a partir de 01/05/10. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 104, LI}{\*\bkmkend 104, LI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub LI}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub - aos servi\' e7os tomados e \'e0s entradas das mercadorias, vinculados \'e0 isen\'e7\'e3o prevista no incis o XIII do caput do art. 17 (Conv. ICMS 73/10); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inc. LI foi acrescentado ao art. 104}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 136 (}{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12. 158, de 01/06/10, DOE de 02/06/10), efeitos a partir de 02/06/10. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub LII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub aos servi\'e7os tomados e \'e0s entradas das mercado rias, vinculad os \'e0 isen\'e7\'e3o prevista no inciso XI do art. 18 (Conv. ICMS 85/10). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso LII foi acrescentado ao art. 104 pela Altera\'e7\'e3o }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 139 ( }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 124 44, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/10. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub LIII}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub - \'e0s entradas de mercadorias e insumos, bem como a os servi\'e7os tomados, vinculados \'e0 isen\'e7\'e3o prevista no art. 32-D, enquanto perdurar aquele benef\'edcio (Conv. ICMS 108/08); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub O inciso LIII foi acrescentado ao}{\b\i\ul0\strike0\v0\expnd0\expnd

tw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub art. 104 pela Altera\'e7\'e3o n\'ba 147 (Decreto n\'ba 1316 5, de 11/08/11, DOE de 12/08/11), efeitos a partir de 03/08/11. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub LIV}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub - \'e0s entradas de mercadorias e insumos, bem como ao s servi\'e7os tomados, vinculados \'e0 isen\'e7\'e3o prevista no inciso LI do art. 32, enquant o perdurar aquele benef\'edcio (Conv. ICMS 55/11). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub O inciso LIV foi acrescentado ao}{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub art. 104 pela Altera\'e7\'e3o n\'ba 147 (Decreto n\'ba 1316 5, de 11/08/11, DOE de 12/08/11), efeitos a partir de 01/08/11. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O III\line Da Manuten\'e7\'e3o do Cr\ 'e9dito nas Sa\'eddas com Redu\'e7\'e3o da Base de C\'e1lculo \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 105}{\*\bkmkend 105}{\b Art. 105. }{\b0 N\'e3o se exige o estorno ou anula\'e7\'e3o do cr\'e9dito fiscal relativo : \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub \'e0s hip\'f3teses de concess\'e3o de redu\'e7\'e3o da base de c\'e1 lculo do ICMS incidente nas sa\'eddas internas de mercadorias cujas opera\'e7\'f 5es sejam tributadas pela al\'edquota de 25%, com a finalidade de uniformiza\'e7 \'e3o da al\'edquota interna em 17% (Conv. ICMS 126/89); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\ nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub O inciso II do art. 105 foi revogado pela Altera\'e7\'e3o n\'ba 43 (Decret o n\'ba 8606, de 13/08/03, DOE de 14/08/03).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 13/08/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "II \'e0s entradas tributadas de leite, inclusive de leite em p\'f3 usado para reid rata\'e7\'e3o, cujas sa\'eddas estejam amparadas pela redu\'e7\'e3o da base de c \'e1lculo de que cuida o art. 467, enquanto perdurar aquele benef\'edcio (Conv. ICM 07/77, 25/ 83 e 7/84, e Convs. ICMS 121/89, 43/90, 78/91, 124/93 e 36/94);" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub \'e0s entradas: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu

persub A reda\'e7\'e3o atual do inciso III do art. 105 foi dada pela Altera\'e7\ 'e3o n\'ba 5 ( }{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub ), para explicitar que a manuten\'e7\'e3o do cr\'e9dito diz respeito n\'e3o apenas \'e0s entradas dos ve\'edculos, mas tamb\'e9m ao imposto relativo aos insumos empregados na sua fabrica\'e7\'e3o e aos servi\'e7os tomad os. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub dos ve\'edculos automotores, inclusive o cr\'e9d ito relativo a os servi\'e7os de transporte correspondentes, que venham a ser objeto da redu\'e 7\'e3o de base de c\'e1lculo de que cuida o \'a7 3\'ba do art. 76, bem como os c r\'e9ditos relativos aos insumos e servi\'e7os empregados na fabrica\'e7\'e3o do s aludidos ve \'edculos, relativamente \'e0 parcela do imposto que deveria ser estornada propo rcionalmente \'e0quela redu\'e7\'e3o, enquanto perdurar o referido benef\'edcio (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv . ICMS}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 28/99); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A reda\'e7\'e3o atual da al\'ednea "a", do inciso III do art. 105 fo i dada pela Altera\'e7\'e3o n\'ba 34 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Decreto n\'ba 8276, de 26/06/02. DOE de 27/06/02}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/04/02. \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub al\'ednea "a", do inciso III do art. 105 pela Alte ra\'e7\'e3o n \'ba 5}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b \i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\' ba 7244, de 03 /03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub ), efeitos at\'e9 31/03/02:\line }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 105, III, a}{\*\bkmke nd 105, III, a }a) dos ve\'edculos automotores, inclusive o cr\'e9dito relativo aos servi\'e7os de transporte correspondentes, que venham a ser objeto das redu\'e7\'f5es de ba se de c\'e1lculo de que cuidam os \'a7\'a7 1\'ba, 2\'ba e 3\'ba do art. 76, bem como os cr\'e9 ditos relativos aos insumos e servi\'e7os empregados na fabrica\'e7\'e3o dos alu didos ve\'edculos, relativamente \'e0 parcela do imposto que deveria ser estorna da proporcionalmente \'e0quela redu\'e7\'e3o, enquanto perdurarem os referidos b enef\'edcios ( Convs. ICMS 52/95 e 129/97);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 10 5, III, a}{\* \bkmkend 105, III, a}a) dos ve\'edculos automotores objeto das redu\'e7\'f5es de base de c\'e1lculo de que cuidam os \'a7\'a7 1\'ba, 2\'ba e 3\'ba do art. 76,

relativamente \'e0 parcela do imposto que deveria ser estornada proporcionalment e \'e0quela re du\'e7\'e3o, enquanto perdurarem os referidos benef\'edcios (Convs. ICMS 52/95); " \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 105, III, b}{\*\bkmkend 1 05, III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b das mercador ias destinadas a utiliza\'e7\'e3o como mat\'e9ria-prima, material secund\'e1rio ou de embalagem, na fabrica\'e7\'e3o dos ve\'edculos objeto da redu\'e7\'e3o da base de c\'e1lculo de que cuida o }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24 \cf0\nosupersub \'a7 5\'ba do art. 76}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub , bem como o cr\'e9dito relativo aos servi\'e7os relacionados com aquelas mercadorias, relativamente \'e0 parcela do imposto que deveria ser e stornada proporcionalmente \'e0quela redu\'e7\'e3o, enquanto perdurar o referido benef\'edcio (Conv. ICMS 15/96); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 105, IV}{\*\bkmkend 105, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s entra das de m\'e1qu inas, aparelhos, equipamentos e implementos de uso na ind\'fastria ou na agricul tura, bem como de mat\'e9ria-prima e demais insumos utilizados na sua fabrica\'e 7\'e3o, cujas sa\'eddas sejam beneficiadas pelas redu\'e7\'f5es de base de c\'e1 lculo de que t ratam os incisos I e II do art. 77, enquanto perdurar aquele benef\'edcio}{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub (Convs. ICM S 52/91); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A reda\'e7\'e3o atual do inciso IV do art. 105 foi dada pela Altera\ 'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04).\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ori gin\'e1ria, efeitos at\'e9 20/01/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "IV - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub \'e0s entradas de m\'e1quinas, aparelhos, equipamentos e implementos para a ind\'fastria ou a agricultura cujas sa\'eddas sejam benefici adas pelas redu\'e7\'f5es de base de c\'e1lculo de que tratam os incisos I e II do art. 77, en quanto perdurar aquele benef\'edcio (Convs. ICMS 52/91, 87/91, 13/92, 148/92, 65 /93 e 124/93); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 105, V}{\*\bkmkend 105, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s entradas em estabeleci mento agropecu\'e1rio dos produtos objeto da redu\'e7\'e3o da base de c\'e1lculo de que cuidam os incisos I e II do art. 79, bem como \'e0s entradas em estabele cimento industrial das mat\'e9rias-primas, produtos intermedi\'e1rios e materiai s de embalagem utilizados e demais insumos utilizados na fabrica\'e7\'e3o daqueles produtos (C onv. 100/97); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha

d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso V do art. 105 foi dada pela Altera\' e7\'e3o n\'ba 134 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub D ecreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/05 /10.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Reda \'e7\'e3o anterior dada ao inciso V do art. 105 pela Altera\'e7\'e3o n\'ba 5 (}{ \b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n \'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub ), efeitos de 04/03/98 a 30/04/10:\line }{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "V - \'e0s entradas dos p rodutos de uso agropecu\'e1rio objeto da redu\'e7\'e3o da base de c\'e1lculo de que cuidam os incisos I e II do art. 79, bem como \'e0s entradas das mat\'e9rias-primas, produ tos intermedi\'e1rios e materiais de embalagem utilizados e demais insumos utili zados na fabrica\'e7\'e3o daqueles produtos, inclusive o cr\'e9dito relativo aos servi\'e7os t omados, nas opera\'e7\'f5es de sa\'eddas interestaduais subseq\'fcentes de que c uidam os referidos dispositivos, atendidas as condi\'e7\'f5es neles estipuladas, de 24/06/92 at\'e9 30/09/97 e a partir de 06/11/97, enquanto perdurar aquele be nef\'edcio, re lativamente \'e0 parcela do imposto que deveria ser estornada proporcionalmente \'e0 correspondente redu\'e7\'e3o, sem preju\'edzo do disposto no inciso VI do a rt. 104 (Convs. ICMS 36/92, 89/92, 144/92, 148/92, 124/93, 68/94, 151/94 e 100/9 7);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Inova\'e7\'f5es:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub a) foram acrescentadas as express\'f5es "demais insumos" e "inc lusive o cr \'e9dito relativo aos servi\'e7os tomados"; \line b) }{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a reda\'e7\'e3o anterior, modifi cada pela Altera\'e7\'e3o n\'ba 4 (Decreto n\'ba 6903, de 16/10/97, DOE de 17/10 /97), previa q ue a frui\'e7\'e3o do benef\'edcio compreendia o per\'edodo de 24/06/92 at\'e9 3 0/09/97, sendo que a Altera\'e7\'e3o n\'ba 5 prev\'ea "de 24/06/92 at\'e9 30/09/ 97 e a partir de 06/11/97...". H\'e1, portanto, um hiato: de 01/10/97 at\'e9 05/ 11/97. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a partir de 01/05/95, \'e0s entradas dos produtos far mac\'eauticos objeto da redu\'e7\'e3o da base de c\'e1lculo de que cuida o }{\b0\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub inciso I do \'a7 2\'ba d o art. 61}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub , enquanto perdurar aquele benef\'edcio (Conv. ICMS 51/95); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 105, VII}{\*\bkmkend 105, VII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s en tradas de ferr os e a\'e7os n\'e3o planos objeto da redu\'e7\'e3o da base de c\'e1lculo de que cuida o inciso IV do art. 87, inclusive dos insumos empregados na sua fabrica\'e 7\'e3o, enquanto perdurar aquele benef\'edcio (Conv. ICMS 33/96); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 105, VIII}{\*\bkmkend 105, VIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s

entradas de a parelhos e equipamentos de processamento de dados e seus perif\'e9ricos (\'93har dware\'94), bem como de suprimentos para armazenamento de dados e outros de uso exclusivo em inform\'e1tica, inclusive automa\'e7\'e3o, cujas sa\'eddas sejam be neficiadas com a redu\'e7\'e3o da base de c\'e1lculo de que cuida o inciso V do art. 87; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso VIII foi acrescentado ao art. 105 pela Altera\'e7\'e3o n\'b a 4 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub De creto n\'ba 69 03, de 16/10/97, DOE de 17/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 105, IX}{\*\bkmkend 105, IX}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a partir de 01/01/97, \'e0s aquisi\'e7\'f5es dos insumos e servi\'e7os utilizados na fabrica\'e7\'e3o de a\'e7\'facar objeto das opera\'e7\'f5es com redu\'e7\'e3o da base de c\'e1lcu lo de que cuida o }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub i nciso VIII do art. 87}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0\nosupersub , enquanto perdurar aquele benef\'edcio; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso IX foi acrescentado ao art. 105 pela Altera\'e7\'e3o n\'ba 5 (}{ \b\i0\ul \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 724 4, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 105, X}{\*\bkmkend 105, X}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso X do art. 105 foi revogado pela Altera\'e7\'e3o n\'ba 23 (Decret o n\'ba 7947 d e 02/05/01, DOE de 03/05/01), efeitos a partir de 01/03/01}{\b0\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anteri or dada ao inc iso X, tendo sido acrescentado ao art. 105 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0 \ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub , D OE de 04/03/98)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub :\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "{\*\bkmkstart 105, X}{\*\bkmkend 105, X}}{\b0\i\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub X - a partir de 01/01/96, \'e0s aquisi\'e7\'

f5es dos insumos e servi\'e7os utilizados na fabrica\'e7\'e3o de farinha de trig o objeto das opera\'e7\'f5es com redu\'e7\'e3o da base de c\'e1lculo de que cuid a o inciso IX do art. 87, enquanto perdurar aquele benef\'edcio;}{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 105, XI}{\*\bkmkend 105, XI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s opera \'e7\'f5es de que cuida o}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub inciso XI do art. 87}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0\nosupersub , no tocante ao imposto da opera\'e7\'e3o pr\'f3pria do su bstituto tribu t\'e1rio, enquanto perdurar aquele benef\'edcio. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso XI foi acrescentado ao art. 105 pela Altera\'e7\'e3o n\'ba 5 (}{ \b\i0\ul \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 724 4, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ). Este benef\'edcio foi tratado, anteriormente, pelo D ecreto n\'ba 6 733/97. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 105, XII}{\*\bkmkend 105, XII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII -}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s hi p\'f3teses de concess\'e3o de redu\'e7\'e3o da base de c\'e1lculo do ICMS incidente nas sa\'ed das internas de caf\'e9 torrado ou mo\'eddo de que cuida o inciso XIV do art. 87 . \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XII foi acrescentado ao art. 105 pela Altera\'e7\'e3o n\'ba 30 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub D ecreto n\'ba 8 088, de 27/12/01, DOE de 28/12/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/02. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 105, XIII}{\*\bkmkend 105, XIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s entradas de m ercadorias e insumos, bem como os servi\'e7os tomados, a eles correspondentes, v inculados \'e0 redu\'e7\'e3o de base de c\'e1lculo prevista nos incisos XIII, XV , XVI, XVII e XVIII do art. 87 (Convs. ICMS 133/02, 10/03 e 34/06). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XIII do art. 105 foi dada pela Alter a\'e7\'e3o n\'ba 80 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Decreto n\'ba 10072}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf

0\nosupersub , de 15/08/06, DOE de 16/08/06), efeitos a partir de 16/08/06.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XIII do art. 105 pela Altera\'e7\'e3o n\'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03), efeitos de 28/04/03 a 15/08/06:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XIII - }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'e0s entradas de mercadorias e insumos, bem como os servi\'e7os tomados, a eles correspondentes, vinculados \'e0 redu\'e7\'e3o de base de c\'e1lculo prevista nos }{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso XIII, XV, XVI, XVII e XVIII do art. 87}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Convs. ICMS}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 2 4/01, 133/02 e 10/03).}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao inciso XIII, tendo sido acrescentado ao art. 105 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Altera \'e7\'e3o n\'ba 36 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02), efeitos de 23/11 /02 a 27/04/03 :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XIII - \'e0s entradas de mercadorias e insumos, bem como os servi\'e7os tomado s, a eles correspondentes, vinculados \'e0 redu\'e7\'e3o de base de c\'e1lculo p revista nos in ciso XIII, XVI, XVII e XVIII do art. 87 (Conv. ICMS 24/01 e 133/02)." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 105, XIV}{\*\bkmkend 105, XIV}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIV -}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s en tradas de apar elhos celulares cujas sa\'eddas sejam beneficiadas pela redu\'e7\'e3o de base de c\'e1lculo de que trata o inciso XXIV do art. 87; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso XIV foi acrescentado ao art. 105 pela Altera\'e7\'e3o n\'ba 55 ( Decreto n\'ba 9068 de 12/04/04, DOE de 13/04/04). \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub \'e0s entradas de mercadorias e insumos, bem como os servi\'e7os to mados, vinculados \'e0 redu\'e7\'e3o de base de c\'e1lculo prevista no inciso XX V do art. 87; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso XV foi acrescentado ao art. 105 pela Altera\'e7\'e3o n\'ba 59 (D

ecreto n\'ba 9 209}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , d e 04/11/04, DOE de 05/11/04). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 105, XVI}{\*\bkmkend 105, XVI}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVI - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s en tradas de merc adorias e insumos, bem como os servi\'e7os tomados, a eles correspondentes, vinc ulados \'e0 redu\'e7\'e3o de base de c\'e1lculo prevista no inciso XXVI do art. 87. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso XVI foi acrescentado ao art. 105 pela Altera\'e7\'e3o n\'ba 59 ( Decreto n\'ba 9209}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 04/11/04, DOE de 05/11/04). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 105, XVII}{\*\bkmkend 105, XVII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVII -} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s entradas de m ercadorias e insumos, bem como aos servi\'e7os tomados, vinculados \'e0 redu\'e7 \'e3o de base de c\'e1lculo prevista no inciso XXVIII do art. 87; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XVII foi acrescentado a}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub o art. 105}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 62 (}{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.332, de 14/02/05. DOE de 15/02/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 105, XVIII}{\*\bkmkend 105, XVII I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVIII - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XVIII do art. 105 foi revogado pela Altera\'e7\'e3o n\'ba 8 9 (Decreto n\'ba 10346, de 21/05/07, DOE de 22/05/07), efeitos a partir de 22/05 /07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub inciso }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub XVIII tendo sido acrescentado ao art. 105}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 63 (}{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.426, de 1 7/05/05, DOE de 18/05/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs

20\cf0\nosupersub ), efeitos de 18/05/05 a 21/05/07:\line }{\b0\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XVIII - }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'e0s entradas de mercadorias, b em como aos servi\'e7os tomados, vinculados \'e0 redu\'e7\'e3o de base de c\'e1l culo prevista no inciso XXIX do art. 87;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIX - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XIX do art. 105 foi revogado pela Altera\'e7\'e3o n\'ba 84 (Decreto n\'ba 10223, de 02/02/07, DOE de 03 e 04/02/07), efeitos a partir de 03 /02/07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XIX tendo sido }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub acrescentado ao art. 105 }{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 66 (Decreto n \'ba 9547, de 20/09/05, DOE de 21/09/05), efeitos de 01/10/05 a 02/02/07:\line }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XIX - \'e0s entradas de mercadorias e insumos, bem como aos servi\'e7os tomados, vinculados \'e0 red u\'e7\'e3o de base de c\'e1lculo prevista no inciso XXVI do art. 87." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 105, XX}{\*\bkmkend 105, XX}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XX - revoga do \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XX do art. 105 foi revogado pela Altera\'e7\'e3o n\'ba 84 ( Decreto n\'ba 10223, de 02/02/07, DOE de 03 e 04/02/07), efeitos a partir de 03/ 02/07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XX tendo sido }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub acrescentado ao art. 105 }{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 70 (}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n \'ba 9681, de 29/11/05, DOE de 30/11/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub )}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub , efeitos de 01/10/05 a 02/02/07:\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "XIX - \'e0s entradas de mercadorias e insum os, bem como aos servi\'e7os tomados, vinculados \'e0 redu\'e7\'e3o de base de c \'e1lculo prevista no art. 81-A;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 105, XXI}{\*\bkmkend 105, XXI}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXI -}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e0s en tradas de merc

adorias e insumos, bem como aos servi\'e7os tomados, vinculados \'e0 redu\'e7\'e 3o de base de c\'e1lculo prevista no inciso XXXII do art. 87; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXI foi acrescentado a}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub o art. 105}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 81 (}{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10.156}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 13/11 /06, DOE de 14 /11/06), efeitos a partir de 14/11/06. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub \'e0s entradas de mercadorias e insumos, bem como a os servi\'e7os tomados, vinculados \'e0 redu\'e7\'e3o de base de c\'e1lculo prevista no inciso XXXIII do art. 87. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXII foi acrescentado a}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub o art. 105}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 81 (}{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10.156}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 13/11 /06, DOE de 14 /11/06), efeitos a partir de 14/11/06. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXIII}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub - \'e0s entradas de mercadorias, bem como aos servi\ 'e7os tomados, vinculados \'e0 redu\'e7\'e3o de base de c\'e1lculo prevista no inciso XLVII do art. 87; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXIII foi acrescentado ao art. 105 pela Altera\'e7\'e3o n\' ba 126 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n \'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/09. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 105, XXIV}{\*\bkmkend 105, XXIV} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXIV}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub - \'e0s entradas de m ercadorias e insumos, bem como aos servi\'e7os tomados, vinculados \'e0 redu\'e7 \'e3o de base de c\'e1lculo prevista no inciso XLIX do art. 87. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6

\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXIV foi acrescentado ao art. 105 pela Altera\'e7\'e3o n\'b a }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 130 (Decreto n\'ba 11.923, de 11/01/10, DOE de 12/01/10). \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub \'e0s entradas de mercadorias e insumos, bem como ao s servi\'e7os tomados, vinculados \'e0 redu\'e7\'e3o de base de c\'e1lculo prevista no inciso LIV do art. 87. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXV foi acrescentado ao art. 105 }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 146 ( Decreto n\'ba 12955, de 20/06/11, DOE de 21/06/11), efeitos a partir de 01/06/11. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXVI}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub - \'e0s entradas de mercadorias e insumos, bem como a os servi\'e7os tomados, vinculados \'e0 redu\'e7\'e3o de base de c\'e1lculo prevista no inciso LII do art. 87. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub O inciso XXVI foi acrescentado ao}{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub art. 105 pela Altera\'e7\'e3o n\'ba 147 (Decreto n\'ba 1316 5, de 11/08/11, DOE de 12/08/11), efeitos a partir de 01/06/11. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O VIII\line Do Cr\'e9dito Fiscal Acumula do \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O I\line Das Hip\'f3teses de Acumula\ 'e7\'e3o do Cr\'e9dito Fiscal \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 106}{\*\bkmkend 106}{\b Art. 106. }{\b0 Constitui cr\'e9dito acumulado o imposto anteriormente cobrado relativo \ 'e0s entradas ou aquisi\'e7\'f5es de bens do ativo imobilizado, material de uso quando com dir eito a cr\'e9dito, energia el\'e9trica, mat\'e9rias-primas, material secund\'e1r io, produtos intermedi\'e1rios, mercadorias, material de embalagem e servi\'e7os de transporte e de comunica\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub de que resultem ou que venham a ser objeto de opera\'e 7\'f5es ou pre sta\'e7\'f5es: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 106, I, a}{\*\bkmkend 106 , I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub qu e destinem ao exterior mercadorias e servi\'e7os com n\'e3o-incid\'eancia do imposto (art. 103 , I e II); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 106, I, b}{\*\bkmkend 106 , I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub

b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub re alizadas com i sen\'e7\'e3o ou redu\'e7\'e3o da base de c\'e1lculo ou amparadas por outra hip\' f3tese de n\'e3o-incid\'eancia que n\'e3o a da al\'ednea anterior, sempre que ho uver previs\'e3o legal de manuten\'e7\'e3o do cr\'e9dito (art. 103, III e IV; ar ts. 104 e 105) ; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b", do inciso I do art. 106 foi dada pela Altera\'e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 08/05/02. DOE de 09/0 5/02), efeitos a partir de 09/05/02.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 08/05/02 :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) realizada s com isen\'e7\'e3o ou redu\'e7\'e3o da base de c\'e1lculo ou amparadas por outr a hip\'f3tese de n\'e3o-incid\'eancia que n\'e3o a do inciso anterior, sempre qu e houver previs\'e3o legal de manuten\'e7\'e3o do cr\'e9dito (art. 103, III e IV ; arts. 104 e 105);" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 106, I, c}{\*\bkmkend 106 , I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub co m diferimento do lan\'e7amento do imposto, n\'e3o tendo como ser absorvido o cr\'e9dito utiliz ado; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 106, II}{\*\bkmkend 106, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub tratando-se de contribuin te que opere com mercadorias sujeitas ao pagamento do imposto por antecipa\'e7\' e3o ou substitui\'e7\'e3o tribut\'e1ria, se o estabelecimento n\'e3o realizar op era\'e7\'f5es com outras mercadorias cujas sa\'eddas ocorram com tributa\'e7\'e3 o normal do IC MS, n\'e3o tendo como ser absorvido o cr\'e9dito utilizado; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 106, III}{\*\bkmkend 106, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - rev ogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso III do art. 106 foi revogado pela Altera\'e7\'e3o n\'ba 54 (Decreto n\'ba 9.029, de 19/03/04, DOE de 20 e 21/03/04), efeitos a partir de 01 /04/04.\line \line Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub "III - sendo o adquirente ou tomador:\line \li ne }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Red a\'e7\'e3o ori gin\'e1ria da al\'ednea "a", do inciso III a qual foi revogada pela Altera\'e7\' e3o n\'ba 9 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosup ersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 01/01/99}{\b\i0\ul0\strike0

\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line }{\b0\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 106, III, a}{\*\bkmk end 106, III, a}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub a) m}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub icroem presa comercial varejista ou microempresa ambulante; ou }{\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ".\line \line }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\ 'e1ria da al \'ednea "b":\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub "{\*\bkmkstart 106, III, b}{\*\bkmkend 106, III, b}b) produtor ou ex trator n\'e3o inscrito"; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub sempre que vierem a ser efetuadas opera\'e7\'f5es ou presta\'e7\'f5 es sujeitas a al\'edquota inferior \'e0 das opera\'e7\'f5es ou presta\'e7\'f5es anteriores; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub quando, por circunst\'e2ncias eventuais ou transit\'f3 rias decorrent es da conjuntura econ\'f4mica ou dos neg\'f3cios do estabelecimento, o montante dos cr\'e9ditos fiscais relativos \'e0s entradas ou aos servi\'e7os tomados for superior aos d\'e9bitos das sa\'eddas ou dos servi\'e7os prestados. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 106, Pargrafo nico}{\*\bkmken d 106, Pargrafo nico}{\b Par\'e1grafo \'fanico. }Constitui cr\'e9dito fiscal acumu lado, tamb\'e9m, o valor regularmente restitu\'eddo sob a forma de cr\'e9dito fi scal, quando, por circunst\'e2ncias eventuais ou transit\'f3rias, n\'e3o for poss\'edv el sua absor\'e7\'e3o. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico foi acrescentado ao art. 106 pela Altera\'e 7\'e3o n\'ba 7 (Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/98). \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O II\line Da Utiliza\'e7\'e3o do Cr\' e9dito Fiscal Acumulado em Virtude da Exporta\'e7\'e3o de Mercadorias e Servi\'e 7os \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 107}{\*\bkmkend 107}{\b Art. 107. Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O art. 107 foi revogado pela Altera\'e7\'e3o n\'ba 105 (}{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11167, de 08/08/08, D OE de 09 e 10/08/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ), efeitos a partir de }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub 09/08/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 7\'ba tendo sido ac rescentado ao

art. 107 pela Altera\'e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 08/05/02. DOE de 09/05/02), efeitos de 09/05/02 a 08/08/08:\line }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 107, 7o}{\*\bkmkend 107 , 7o}\'a7 7\'ba No caso de exist\'eancia de d\'e9bitos tribut\'e1rios constitu\'eddos em c ar\'e1ter definitivo no \'e2mbito administrativo, os cr\'e9ditos acumulados ser\ 'e3o utilizados para quita\'e7\'e3o total ou parcial desses d\'e9bitos, em prefe r\'eancia \'e0 s demais situa\'e7\'f5es indicadas nos incisos III e IV do caput deste artigo."\ line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Reda\'e7\'e3o anterior dada aos dispositivos abaixo do art. 107 pela Altera \'e7\'e3o n \'ba 31 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b (Decreto n\'ba 8149 de 14/02/02, DOE de 15/02/02):\line }{\b0\i\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 107.\line {\*\bkmkstar t 107, I}{\* \bkmkend 107, I}I - utilizados na compensa\'e7\'e3o prevista no regime normal de apura\'e7\'e3o do imposto a recolher, bem como para pagamento das obriga\'e7\'f 5es tribut\'e1rias do contribuinte decorrentes de opera\'e7\'f5es internas com d iferimento; (e feitos de 15/02/02 at\'e9 08/08/08)\line {\*\bkmkstart 107, 1o}{\*\bkmkend 107, 1o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a 7 1\'ba A utiliza\'e7\'e3o do cr\'e9dito acumulado para a compensa\'e7\'e3o ou o pagamento do imposto nos termos do inciso I n\'e3o depende de autoriza\'e7\'e3o fiscal." (efeitos de 15/02/02 at\'e9 )\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub O inciso II do}{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub do art. 107 foi revogado pela Altera\'e7\'e3o n\' ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/01.\line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o anterior dada ao \'a7 6\'ba tendo sido acrescentado ao art. 107 pela }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decre to n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub ), efeitos de 01/01/01 a }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 08/08/08}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 107, 6o}{\*\bkmkend 107, 6o} }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 6 \'ba O Ins petor Fazend\'e1rio poder\'e1 determinar que os cr\'e9ditos acumulados de que tr ata o \'a7 2\'ba sejam transferidos em parcelas (Lei n\'ba 7710/00)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\ 'e7\'e3o anter ior dada ao inciso III tendo sido acrescentado ao \'a7 2\'ba do art. 107 pela Al tera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00), efeit os de 18/07/00 a 08/08/08:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub III - a autoriza\'e7\'e3o para transfer\'eancia do cr\'e9dito acumula do fica condicionada \'e0 informa\'e7\'e3o dos respectivos saldos na Declara\'e7 \'e3o e Apura

\'e7\'e3o Mensal do ICMS (DMA) apresentada pelo contribuinte."\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3 o anterior dada \'e0 parte inicial do \'a7 2\'ba do art. 107 pela Altera\'e7\'e3 o n\'ba 11 (}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 24/02/99 a }{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 08/08/08}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 107, 2o}{\*\bkmke nd 107, 2o }}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 2\'ba A utiliza\'e7\'e3o do cr\'e9dito acumulado nas hip\'f3teses dos incisos II I e IV deste artigo depender\'e1 de pr\'e9vio reconhecimento pelo Inspetor Fazen d\'e1rio para expedi\'e7\'e3o, pela reparti\'e7\'e3o fazend\'e1ria do domic\'edlio do contribu inte, de Certificado de Cr\'e9dito do ICMS, em cada caso, observando-se o seguin te:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Reda \'e7\'e3o anterior dada aos dispositivos abaixo do art. 107 pela }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Dec reto n\'ba 690 3, de 16/10/97, DOE de 17/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "\'a7 2\'ba }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub A utiliza\'e7\'e3o do cr\'e9dito acumulado nas hip\'f3teses dos incisos III e IV deste artigo depender\'e1 de pr\'e9vio reconhecimento pelo Delegado Regional da Fazenda para expedi\'e7\'e3o, pela reparti\'e7\'e3o fazend \'e1ria do dom ic\'edlio do contribuinte, de Certificado de Cr\'e9dito do ICMS, em cada caso, o bservando-se o seguinte: (efeitos de 17/10/97 a 23/02/99)\line }{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (...)\line {\*\bkmksta rt 107, 5o}{ \*\bkmkend 107, 5o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub \'a7 5\'ba A expedi\'e7\'e3o de Certificado de Cr\'e9dito do ICMS p ara atendimento \'e0s hip\'f3teses deste artigo ser\'e1 precedida de exame fisca l quanto \'e0 exist\'eancia e regularidade do cr\'e9dito acumulado." (efeitos de 17/10/97 at\'e9 08/08/08)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 107. Os cr\'e9ditos fiscais a cumulados em decorr\'eancia da exporta\'e7\'e3o, para o exterior, de mercadorias e servi\'e7os, nos termos da }{\b0\i\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf5 \nosupersub al\'ednea \'93a\'94 do inciso I do art. 106}{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , a partir de 16/09/96, poder\' e3o ser, na propor\'e7\'e3o que tais opera\'e7\'f5es e presta\'e7\'f5es destinad as ao exterior representarem do total das opera\'e7\'f5es e presta\'e7\'f5es realizadas pelo e stabelecimento: (efeitos at\'e9 08/08/08)\line {\*\bkmkstart 31, II}{\*\bkmkend 31, II}I - utilizados na compensa\'e7\'e3o prevista no regime normal de apura\'e 7\'e3o do impo sto a recolher, bem como para pagamento das obriga\'e7\'f5es tribut\'e1rias do c ontribuinte decorrentes de diferimento; (efeitos at\'e9 14/02/02)\line {\*\bkmks tart 107, II}{\*\bkmkend 107, II}II - transferidos pelo sujeito passivo a qualqu er estabelecim

ento seu neste Estado; (efeitos at\'e9 31/12/00)\line {\*\bkmkstart 107, III}{\* \bkmkend 107, III}III - utilizados para pagamento de d\'e9bitos decorrentes de: (efeitos at\'e9 08/08/08)\line {\*\bkmkstart 107, III, a}{\*\bkmkend 107, III, a }a) entrada de mercadoria importada do exterior;\line {\*\bkmkstart 107, III, b}{\*\bkmkend 10 7, III, b}b) den\'fancia espont\'e2nea do contribuinte;\line {\*\bkmkstart 107, III, c}{\*\bkmkend 107, III, c}c) autua\'e7\'e3o fiscal;\line {\*\bkmkstart 107, III, d}{\* \bkmkend 107, III, d}d) antecipa\'e7\'e3o tribut\'e1ria do imposto de responsabi lidade do pr\'f3prio contribuinte, nas situa\'e7\'f5es elencadas no }{\b0\i\ul\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub \'a7 2\'ba do art. 352}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ;\line {\*\bkmkst art 107, IV}{\*\bkmkend 107, IV}IV - havendo saldo remanescente, transferidos pe lo sujeito passivo a outros contribuintes deste Estado. (efeitos at\'e9 08/08/08 )\line \'a7 1 \'ba A utiliza\'e7\'e3o do cr\'e9dito acumulado nos termos dos incisos I e II n\ 'e3o depende de autoriza\'e7\'e3o fiscal, sendo que, na hip\'f3tese do inciso II , a transfer\'eancia ser\'e1 feita mediante emiss\'e3o de Nota Fiscal. (efeitos at\'e9 14/02/0 2)\line \'a7 2\'ba A utiliza\'e7\'e3o do cr\'e9dito acumulado nas hip\'f3teses d os incisos III e IV deste artigo depender\'e1 da expedi\'e7\'e3o, pela reparti\' e7\'e3o fazend\'e1ria local, de Certificado de Cr\'e9dito do ICMS, em cada caso, observando-se o seguinte: (efeitos at\'e9 16/10/97)\line I - na peti\'e7\'e3o do interessado dever\'e1 constar: (efeitos at\'e9 08/08/08)\line {\*\bkmkstart 107, 2o, I, a}{\ *\bkmkend 107, 2o, I, a}a) a indica\'e7\'e3o do fim a que se destina o cr\'e9dit o fiscal; \line {\*\bkmkstart 107, 2o, I, b}{\*\bkmkend 107, 2o, I, b}b) o valor a ser uti lizado;\line {\*\bkmkstart 107, 2o, I, c}{\*\bkmkend 107, 2o, I, c}c) o nome, o endere\'e7o e os n\'fameros de inscri\'e7\'e3o, estadual e no CGC, do contribuin te par a o qual ser\'e1 transferido o cr\'e9dito, quando for o caso;\line II - na utili za\'e7\'e3o do cr\'e9dito acumulado em forma de transfer\'eancia a outro estabel ecimento, o contribuinte, de posse do Certificado de Cr\'e9dito do ICMS obtido d e acordo com o inciso anterior, emitir\'e1 Nota Fiscal em nome do estabelecimento benefici\'e1 rio, para efetiva\'e7\'e3o da transfer\'eancia, cuja natureza da opera\'e7\'e3o ser\'e1 "Transfer\'eancia de cr\'e9dito fiscal do ICMS". (efeitos at\'e9 08/08/0 8)\line {\* \bkmkstart 107, 3o}{\*\bkmkend 107, 3o}\'a7 3\'ba O Certificado de Cr\'e9dito do ICMS (Anexo 79), atendidas as regras do }{\b0\i\ul\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf5\nosupersub art. 961}{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0 \shad0\f1\fs20\cf0\nosupersub , ser\'e1 emitido em 4 vias, providenciando-se uma c\'f3pia adicional, cuja destina\'e7\'e3o \'e9 a seguinte: (efeitos de 02/07/98 a 08/08/08)\line I - 1\'aa e 2\'aa vias, ao requerente;\line II - 3\'aa via, ao processo; \line III - 4\'aa via, ao arquivo da reparti\'e7\'e3o emitente;\line IV - c\'f3p ia adicional, ao dossi\'ea do requerente.\line {\*\bkmkstart 107, 4o}{\*\bkmkend 107, 4o}\'a7 4\'ba Em substitui\'e7\'e3o ao Certificado de Cr\'e9dito do ICMS, a reparti \'e7\'e3o fiscal poder\'e1 emitir Nota Fiscal Avulsa, em 5 vias, cuja destina\'e 7\'e3o ser\'e1 a mesma prevista no par\'e1grafo anterior. (efeitos at\'e9 08/08/ 08)\line {\*\bkmkstart 107, 5o}{\*\bkmkend 107, 5o}\'a7 5\'ba Na expedi\'e7\'e3o de Certif icado de Cr\'e9dito, as autoridades administrativas, sem descuidar das observ\'e 2ncias das demias disposi\'e7\'f5es, atentar\'e3o especialmente para o disposto nos incisos V, VI, VII e VIII do \'a7 1\'ba do art. 961. (efeiots at\'e9 16/10/9 7)

\par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O III\line Da Utiliza\'e7\'e3o do Cr\ 'e9dito Fiscal Acumulado em Virtude de Diferimento, Isen\'e7\'e3o,\line Redu\'e7 \'e3o da Base de C\'e1lculo ou Outros Motivos \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 108}{\*\bkmkend 108}{\b Art. 108. Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O art. 108 foi revogado pela Altera\'e7\'e3o n\'ba 105 (}{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11167, de 08/08/08, D OE de 09 e 10/08/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ), efeitos a partir de }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub 09/08/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub .\line \line Reda\'e7\'e3o anterior dada ao inciso III do }{\b \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 108 pela Altera\'e7\'e3o n\'ba 58 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Decreto n\'ba 9.188, de 28/09/04, DOE de 29/09/04}{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 29/09/04 at\'e 9 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 08/0 8/08:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub "{\* \bkmkstart 108, III}{\*\bkmkend 108, III}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub III - havendo saldo remanescente, transferido s pelo sujeito passivo a outros contribuintes deste Estado, podendo, inclusive, estar vinculad o \'e0 aquisi\'e7\'f5es de a\'e7\'f5es de empresas novas."\line \line }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o an terior dada \'e0 al\'ednea "d", do inciso III do }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub art. 108 pela Altera\'e7\'e3o n\'ba 41 (Decreto n\' ba 8511 de 06/ 05/03, DOE de 07/05/03), efeitos de 07/05/03 a 28/09/04:\line }{\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 108, III , d}{\*\bkmkend 108, III, d}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub d) a qualquer empresa situada neste Estado, desde que o valor transf erido seja exclusiva e integralmente utilizado pela recebedora do cr\'e9dito par a pagamento de d\'e9bito do imposto decorrente de Den\'fancia Espont\'e2nea, Aut o de Infra\'e7 \'e3o ou Notifica\'e7\'e3o Fiscal, inclu\'eddos, quando devidos, os valores das multas, da atualiza\'e7\'e3o monet\'e1ria e dos acr\'e9scimos morat\'f3rios e qu e, tamb\'e9m, o recolhimento seja feito de uma s\'f3 vez pela empresa devedora;" \line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o anterior dada a al\'ednea "d", do inciso III do a}{\b\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub rt. 108 pela Altera\'e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 08/05/02. DOE de 09/05/02), tendo sido feita retifica\'e7\'e3o d

e sua reda\'e7 \'e3o pelo (Decreto n\'ba 8276 de 26/06/02, DOE de 27/06/02), efeitos de 09/05/0 2 at\'e9 06/05/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub "d) a qualquer empresa situada neste Estado, desde que o valor transferido s eja exclusiva e integramente utilizado pela recebedora do cr\'e9dito para pagame nto de d\'e9bito do imposto decorrente de Den\'fancia Espont\'e2nea, Termo de In tima\'e7\'e3o para Pagamento de D\'e9bito, Auto de Infra\'e7\'e3o ou Notifica\'e 7\'e3o Fiscal, inclu\'eddos, quando devidos, os valores das multas, da atualiza\'e7\'e3o monet \'e1ria e dos acr\'e9scimos morat\'f3rios e que o recolhimento seja feito de uma s\'f3 vez pela empresa devedora;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 10 tendo sido acrescentado ao art. 108 pela Altera\'e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 0 8/05/02. DOE de 09/05/02), efeitos de 09/05/02 a 08/08/08:\line }{\b0\i\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 108, 10}{\*\bkmkend 108, 10}\'a7 10. No caso de exist\'eancia de d\'e9bitos tribut\'e1rios constitu\ 'eddos em car\'e1ter definitivo no \'e2mbito administrativo, os cr\'e9ditos acum ulados ser \'e3o utilizados para quita\'e7\'e3o total ou parcial desses d\'e9bitos, em pref er\'eancia \'e0s demais situa\'e7\'f5es indicadas nos incisos II e III do caput deste artigo."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub inciso I do}{\b\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 108 pela Altera\'e7\'e3o n\'ba 31 }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 8149 de 14/02/02, DOE de 15/02/02), efeitos de 15/02/02 at\'e9 08/08/08:\line } {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 10 8, I}{\*\bkmkend 108, I}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub I - utilizados na compensa\'e7\'e3o prevista no regime normal de apura\'e7 \'e3o do imposto a recolher, bem como para pagamento das obriga\'e7\'f5es tribut \'e1rias do contribuinte decorrentes de opera\'e7\'f5es internas com diferimento ;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda \'e7\'e3o anterior dada ao inciso VI tendo sido acrescentado ao \'a7 2\'ba do ar t. 108 pela Altera\'e7\'e3o n\'ba 22 (Decreto n\'ba 7902 de 07/02/01, DOE de 08/ 02/01), efeitos de }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub 0 1/01/01 a }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub 08/08/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub "{\* \bkmkstart 108, 2o, VI}{\*\bkmkend 108, 2o, VI}VI - tratando-se de transfer\'ean cia de cr\'e9dito, o contribuinte, de posse do Certificado de Cr\'e9dito do ICMS obtido de acordo com o inciso anterior, emitir\'e1 Nota Fiscal em nome do estab elecimento benefici\'e1rio, para efetiva\'e7\'e3o da transfer\'eancia, cuja natureza da op era\'e7\'e3o ser\'e1 "Transfer\'eancia de cr\'e9dito fiscal do ICMS", na qual se r\'e3o indicados o n\'famero, a s\'e9rie, a data e, quando for o caso, o valor d as Notas Fisca is emitidas pelo fornecedor dos bens adquiridos."\line \line }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A al\'ednea "a", do incis o III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu

b caput }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 10 8 foi revogada pela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efei tos a partir de 01/01/01.\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 108, III, a}{\*\bkmkend 108, III, a}}{\ b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a) revogada;"\lin e \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Reda\'e7\'e3o anterior dada ao \'a7 9\'ba tendo sido acrescentado ao art. 108 pela }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e 3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/01 a 3 1/12/02:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "{\*\bkmkstart 108, 9o}{\*\bkmkend 108, 9o}}{\b0\i\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub \'a7 9\'ba O Secret\'e1rio da Fazenda poder\ 'e1 determinar que os cr\'e9ditos acumulados de que trata o \'a7 2\'ba sejam tra nsferidos em parcelas (Lei n\'ba 7710/00)."\line \line }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos inciso IV e V tendo sido acrescentados ao \'a7 2\'ba do art. 108 pela Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00), efeitos de 18/07/00 a 08/ 08/08:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - a autoriza\'e7\'e3o para transfer\'eancia do cr\'e9dito acumulado fica condicionad a \'e0 informa\'e7\'e3o dos respectivos saldos na Declara\'e7\'e3o e Apura\'e7\' e3o Mensal do ICMS (DMA) apresentada pelo contribuinte;"\line {\*\bkmkstart 108, 2o, V}{\*\bkm kend 108, 2o, V}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub V - caber\'e1 a Diretoria de Tributa\'e7\'e3o a an\'e1lise pr\'e9via d o processo e o seu encaminhamento ao Secret\'e1rio da Fazenda."\line \line }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O inciso III, do \'a7 2\'ba do art. 108 foi revogado pela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DO E de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub ), efeitos a partir de 01/01/01.\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0s al\'ednea "b" e "c", do inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub catup }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub do art. 108 pela Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 1 7/07/00, DOE de 18/07/00), efeitos de 18/07/00 a 28/09/04:\line }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) }{\b0\i\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a estabelecimento situado no territ \'f3rio baiano, fornecedor de mercadorias, mat\'e9ria-prima, material secund\'e1 rio ou material de embalagem, vinculados \'e0 comercializa\'e7\'e3o ou industria liza\'e7\'e3o de seus produtos, e de bens destinados \'e0 integra\'e7\'e3o ao ativo imobilizad o, a t\'edtulo de pagamento das respectivas aquisi\'e7\'f5es, at\'e9 o limite de 40% (quarenta por cento) do valor das opera\'e7\'f5es (}{\b0\i\ul0\strike0\v0\e

xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Convs. ICMS}{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 07/71, 10/72 e 5/87);"\line }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub c)}{\b\i\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub a estabelecimento de empresa interdepend ente, como tal definida nos termos do }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub \'a7 1\'ba do art. 39}{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub , mediante pr\'e9via autoriza\'e7\'e3o do Se cret\'e1rio da Fazenda, em processo regularmente instru\'eddo, de iniciativa do interessado (} {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Conv. I CM}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 21/ 87);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Red a\'e7\'e3o anterior dada a al\'ednea "c" do inciso III do }{\b\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub catup }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 108 }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 11 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub ), efeitos de 24/02/99 at\'e9 17/07/00:\line }{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 108, III, c}{\*\bkmkend 108, III, c}c) a estabelecimento de empresa interdependente, como tal defin ida nos termos do \'a7 1\'ba do art. 39, mediante pr\'e9via autoriza\'e7\'e3o do Secret\'e1rio da Fazenda, em processo regularmente instru\'eddo, de iniciativa do interessado, ouvida previamente a Diretoria de Tributa\'e7\'e3o, quando houve r d\'favida qu anto \'e0 exist\'eancia e regularidade do cr\'e9dito acumulado (Conv. ICM 21/87) ;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "b", do inciso III do art. 10 8 pela Altera \'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98):\line }{\b 0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 108. \line III - \line {\*\bkmkstart 108, III, b}{\*\bkmkend 108, III, b}b) a estabel ecimento situa do no territ\'f3rio baiano, fornecedor de mercadorias, mat\'e9ria-prima, materia l secund\'e1rio ou material de embalagem, vinculados \'e0 comercializa\'e7\'e3o ou industrializa\'e7\'e3o de seus produtos, e de m\'e1quinas, aparelhos e equipa mentos industr iais destinados \'e0 integra\'e7\'e3o ao ativo imobilizado, a t\'edtulo de pagam ento das respectivas aquisi\'e7\'f5es, at\'e9 o limite de 40% do valor das opera \'e7\'f5es (Convs. ICM 07/71, 10/72 e 5/87); (efeitos de 31/12/98 a 17/07/00)\li ne }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 2\'ba\line { \*\bkmkstart 108, 2o, II}{\*\bkmkend 108, 2o, II}}{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - a expedi\'e7\'e3o de Certificado de Cr\'e9 dito do ICMS ser\'e1 precedida de exame fiscal quanto \'e0 exist\'eancia e regul aridade do cr\'e9dito acumulado;" (efeitos de 31/12/98 a 08/08/08)\line {\*\bkmk start 108, 3o}{\*\bkmkend 108, 3o}\'a7 3\'ba O cr\'e9dito fiscal acumulado de qu e trata o par\'e1grafo \'fanico do art. 106, quando da restitui\'e7\'e3o sob a forma de cr \'e9dito fiscal, poder\'e1: (efeitos de 31/12/98 at\'e9 08/08/08)\line {\*\bkmks tart 108, 3o, I}{\*\bkmkend 108, 3o, I}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou

tl0\shad0 \f1\fs20\cf0\nosupersub I - ser transferido, mediante autoriza\'e7\'e3o do Secre t\'e1rio da Fazenda, observado o disposto no par\'e1grafo anterior;\line {\*\bkm kstart 108, 3o, II}{\*\bkmkend 108, 3o, II}}{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0 \shad0\f1\fs20\cf0\nosupersub II - ser utilizado para pagamento de d\'e9bitos de correntes de den\'fancia espont\'e2nea do contribuinte ou autua\'e7\'e3o fiscal, mediante pr\'e9via autoriza\'e7\'e3o do Inspetor Fazend\'e1rio."\line (...)\lin e {\* \bkmkstart 108, 8o}{\*\bkmkend 108, 8o}\'a7 8\'ba A expedi\'e7\'e3o de Certifica do de Cr\'e9dito do ICMS para atendimento \'e0s hip\'f3teses deste artigo ser\'e 1 precedida de exame fiscal quanto \'e0 exist\'eancia e regularidade do cr\'e9di to acumula do." (efeitos de 31/12/98 at\'e9 08/08/08)\line \line }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O inciso I, do \'a7 7\'ba do art . 108 foi revogado pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a p artir de 01/01 /99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\l ine \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Reda\'e7\'e3o anterior dada aos \'a7\'a7 3\'ba e 4\'ba do art. 108 pela Alte ra\'e7\'e3o n \'ba 7}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 7365, de 01/07/98, DOE de 02/07/98}{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub )}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub :\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub \'a7 3\'ba Os cr\'e9ditos fiscais acumulados de que trata o par\'e1g rafo \'fanico do art. 106, poder\'e3o, mediante pr\'e9via autoriza\'e7\'e3o do D elegado Regional da Fazenda, quando da restitui\'e7\'e3o sob a forma de cr\'e9di to fiscal, ser utilizados para pagamento de d\'e9bitos decorrentes de: (efeitos de 02/07/98 at \'e9 30/12/98)\line I - den\'fancia espont\'e2nea do contribuinte;\line II - aut ua\'e7\'e3o fiscal.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub ".\line {\*\bkmkstart 108, 4o}{\*\bkmkend 108, 4o}}{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 4\'ba O Certificado de Cr\'e9di to do ICMS (Anexo 79) ser\'e1 emitido em 4 vias, podendo ser substitu\'eddo por Nota Fisca l Avulsa, providenciando-se uma c\'f3pia adicional, cuja destina\'e7\'e3o \'e9 a seguinte: (efeitos de 02/07/98 at\'e9 08/08/08)\line {\*\bkmkstart 108, 4o, I}{ \*\bkmkend 108, 4o, I}I - 1\'aa e 2\'aa vias, ao requerente;\line {\*\bkmkstart 108, 4o, II}{\*\bkmkend 108, 4o, II}II - 3\'aa via, ao processo;\line {\*\bkmkstart 108, 4o, III}{\*\bkmkend 108, 4o, III}III - 4\'aa via, ao arquivo da reparti\'e7 \'e3o emitente;\line {\*\bkmkstart 108, 4o, IV}{\*\bkmkend 108, 4o, IV}IV - c\'f 3p ia adicional, ao dossi\'ea do requerente."\line \line }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II, do \'a7 2\'ba do art. 108 pela Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 6903, de 16/10 /97, DOE de 17/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub ), efeitos de 17/10/97 at\'e9 30/12/98:\line }{\b0\i0\ul0\strike0\

v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 108, 2o, II}{\*\bkmk end 108, 2o, II}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub II - uma}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub vez deferido o pedido, o processo ser\'e1 encaminhado \'e0 Delegaci a Regional do domic\'edlio do contribuinte, para exame fiscal quanto \'e0 exist\ 'eancia e regularidade do cr\'e9dito acumulado e posterior expedi\'e7\'e3o do Ce rtificado de C r\'e9dito do ICMS;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "Art. 108. }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Os cr\'e9ditos fiscais acumulados a que aludem as al\'edneas \'93b\'94 e \'93c\'94 do inciso I e os incisos II a V do a rt. 106 poder \'e3o ser (Conv. AE 07/71): (efeitos at\'e9 08/08/08)\line I - utilizados na com pensa\'e7\'e3o prevista no regime normal de apura\'e7\'e3o do imposto a recolher , bem como para pagamento das obriga\'e7\'f5es tribut\'e1rias do contribuinte de correntes de d iferimento; (efeitos at\'e9 14/02/02)\line {\*\bkmkstart 108, II}{\*\bkmkend 108 , II}II - utilizados para pagamento de d\'e9bitos decorrentes de: (efeitos at\'e 9 08/08/08)\line {\*\bkmkstart 108, II, a}{\*\bkmkend 108, II, a}a) entrada de m ercadoria impo rtada do exterior;\line {\*\bkmkstart 108, II, b}{\*\bkmkend 108, II, b}b) den\' fancia espont\'e2nea do contribuinte;\line {\*\bkmkstart 108, II, c}{\*\bkmkend 108, II, c}c) autua\'e7\'e3o fiscal;\line {\*\bkmkstart 108, II, d}{\*\bkmkend 1 08, II, d}d) a ntecipa\'e7\'e3o tribut\'e1ria do imposto de responsabilidade do pr\'f3prio cont ribuinte, nas situa\'e7\'f5es elencadas no }{\b0\i\ul\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf5\nosupersub \'a7 2\'ba do art. 352}{\b0\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ;\line {\*\bkmkstart 108, III}{\*\b kmkend 108, III}III - transferidos: (efeitos at\'e9 28/09/04)\line {\*\bkmkstart 108, III, a}{\*\bkmkend 108, III, a}a) para outro estabelecimento da mesma empr esa, situado n este Estado; (efeitos at\'e9 31/12/00)\line b) a estabelecimento situado no terr it\'f3rio baiano, fornecedor de mat\'e9ria-prima, material secund\'e1rio ou mate rial de embalagem utilizados na industrializa\'e7\'e3o de seus produtos, e de m\ 'e1quinas, apa relhos e equipamentos industriais destinados \'e0 integra\'e7\'e3o ao ativo imob ilizado, a t\'edtulo de pagamento das respectivas aquisi\'e7\'f5es, at\'e9 o lim ite de 40% do valor das opera\'e7\'f5es (Convs. ICM 07/71, 10/72 e 5/87); (efeit os at\'e9 30/1 2/98)\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub c}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ) estabelecimento de empresa interdependente, como tal definida nos termos do \ 'a7 1\'ba do a rt. 39, mediante pr\'e9via autoriza\'e7\'e3o do Secret\'e1rio da Fazenda, em pro cesso regularmente instru\'eddo, de iniciativa do interessado, ouvida previament e a Ger\'eancia de Tributa\'e7\'e3o do Departamento de Administra\'e7\'e3o Tribu t\'e1ria (Conv . ICM 21/87); (efeitos at\'e9 23/02/99)\line d) a qualquer empresa situada neste Estado, desde que o valor transferido seja exclusiva e integralmente utilizado pela recebedora do cr\'e9dito para pagamento de d\'e9bito do imposto decorrente de autua\'e7 \'e3o fiscal, inclu\'eddos os valores das multas, da atualiza\'e7\'e3o monet\'e1 ria e dos acr\'e9scimos morat\'f3rios, e que o recolhimento seja feito de uma s\ 'f3 vez pela empresa devedora; (efeitos at\'e9 05/05/02)\line {\*\bkmkstart 108, III, e}{\*

\bkmkend 108, III, e}e)}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub a qualquer empresa situada neste Estado, desde que o valor transferid o seja exclusi va e integralmente vinculado \'e0 aquisi\'e7\'e3o de a\'e7\'f5es de empresas nov as. (efeitos at\'e9 28/09/04)\line {\*\bkmkstart 108, 1o}{\*\bkmkend 108, 1o}}{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 1\'b a A utiliz a\'e7\'e3o do cr\'e9dito acumulado para a compensa\'e7\'e3o ou o pagamento do im posto nos termos do inciso I n\'e3o depende de autoriza\'e7\'e3o fiscal. (efeito s at\'e9 08/08/08)\line {\*\bkmkstart 108, 2o}{\*\bkmkend 108, 2o}\'a7 2\'ba A u tiliza\'e7 \'e3o do cr\'e9dito acumulado, nas hip\'f3teses dos incisos II e III deste artig o, depender\'e1 de ato espec\'edfico do Secret\'e1rio da Fazenda, em cada caso, observando-se o seguinte: (efeitos at\'e9 08/08/08)\line I - na peti\'e7\'e3o do interessado d ever\'e1 constar a indica\'e7\'e3o do fim a que se destina o cr\'e9dito fiscal, bem como o valor a ser utilizado, e, tratando-se de transfer\'eancia de cr\'e9di to a outro estabelecimento, o nome, o endere\'e7o e os n\'fameros de inscri\'e7\ 'e3o, estadual e no CGC, do benefici\'e1rio; (efeitos at\'e9 08/08/08)\line II - uma vez defer ido o pedido, o proceso ser\'e1 encaminhado \'e0 Delegacia Regional do domic\'ed lio do contriuinte, para expedi\'e7\'e3o do Certificao de Cr\'e9dito do ICMS, no s termos do ar t. 961." (efeitos at\'e9 16/10/97)\line III - na utiliza\'e7\'e3o do cr\'e9dito acumulado em forma de transfer\'eancia a outro estabelecimento, o contribuinte, de posse do Certificado de Cr\'e9dito do ICMS obtido de acordo com o inciso ante rior, emitir \'e1 Nota Fiscal em nome do estabelecimento benefici\'e1rio, para efetiva\'e7\'e 3o da transfer\'eancia, cuja natureza da opera\'e7\'e3o ser\'e1 "Transfer\'eanci a de cr\'e9dito fiscal do ICMS", na qual ser\'e3o indicados o n\'famero, a s\'e9 rie, a data e o valor das Notas Fiscais emitidas pelo fornecedor dos bens adquiridos, quando f or o caso. (efeitos at\'e9 31/12/00)\line \'a7 3\'ba O Certificado de Cr\'e9dito do ICMS (Anexo 90) ser\'e1 emitido em 4 vias, providenciando-se uma c\'f3pia ad icional, cuja destina\'e7\'e3o \'e9 a seguinte: (efeitos at\'e9 01/07/98)\line I - 1\'aa e 2\' aa vias, ao requerente;\line II - 3\'aa via, ao processo;\line III - 4\'aa via, ao arquivo da reparti\'e7\'e3o emitente;\line IV - c\'f3pia adicional, ao dossi\ 'ea do requere nte.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 4\'ba }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Em substi tui\'e7\'e3o ao Certificado de Cr\'e9dito do ICMS, a reparti\'e7\'e3o fiscal pod er\'e1 emitir Nota Fi}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub scal Avulsa, em 5 vias, cuja destina\'e7\'e3o ser\'e1 a mesma pre vista no par \'e1grafo anterior. (efeitos at\'e9 01/07/98)\line {\*\bkmkstart 108, 5o}{\*\bkm kend 108, 5o}\'a7 5\'ba O cr\'e9dito fiscal acumulado em decorr\'eancia do dispo sto no inciso III do art. 104 ser\'e1 utilizado pela LBA, exclusivamente, em for ma de tran sfer\'eancia, a ser efetuada como parte do pagamento de novas aquisi\'e7\'f5es j unto aos fornecedores dos mesmos produtos ou a outros fornecedores situados na m esma unidade da Federa\'e7\'e3o de origem do cr\'e9dito fiscal (Convs. ICM 34/77 , 37/77 e 51/8 5; Convs. ICMS 45/90, 80/91 e 151/94). (efeitos at\'e9 08/08/08)\line {\*\bkmkst art 108, 6o}{\*\bkmkend 108, 6o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub \'a7 6\'ba Para efeito de transfer\'eancia do cr\'e9di to fiscal

a que se refere o par\'e1grafo anterior, observar-se-\'e1 o seguinte: (efeitos a t\'e9 08/08/08)\line I - a transfer\'eancia ser\'e1 feita mediante Nota Fiscal A vulsa, expedida pela reparti\'e7\'e3o fazend\'e1ria \'e0 vista da Nota Fiscal em itida pelo for necedor;\line II - a Nota Fiscal Avulsa conter\'e1 o valor do cr\'e9dito fiscal a ser transferido, a identifica\'e7\'e3o do destinat\'e1rio, o n\'famero e a dat a da Nota Fiscal relativa ao fornecimento;\line III - a Nota Fiscal Avulsa relat iva \'e0 trans fer\'eancia do cr\'e9dito ser\'e1 lan\'e7ada:\line {\*\bkmkstart 108, 6o, III, a }{\*\bkmkend 108, 6o, III, a}a) pela LBA no campo "Outros D\'e9bitos" do Registr o de Apura\'e7\'e3o do ICMS, com a observa\'e7\'e3o "Transfer\'eancia de cr\'e9d ito";\line {\*\bkmkstart 108, 6o, III, b}{\*\bkmkend 108, 6o, III, b}b) pelo destinat\'e1ri o, \'e0 vista da 1\'aa via, no campo "Outros Cr\'e9ditos" do Registro de Apura\' e7\'e3o do ICMS, com a observa\'e7\'e3o "Transfer\'eancia de cr\'e9dito - LBA".\ line {\* \bkmkstart 108, 7o}{\*\bkmkend 108, 7o}\'a7 7\'ba Al\'e9m das possibilidades de utiliza\'e7\'e3o ou de transfer\'eancia previstas neste artigo, poder\'e3o ser t ransferidos a outros contribuintes os cr\'e9ditos fiscais acumulados: (efeitos a t\'e9 08/0 8/08)\line {\*\bkmkstart 108, 7o, I}{\*\bkmkend 108, 7o, I}I - }{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub por micr}{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub oempresa comercial va rejista, n os termos do inciso II do art. 402; (efeitos at\'e9 31/12/99)\line {\*\bkmkstart 108, 7o, II}{\*\bkmkend 108, 7o, II}II - por produtores ou extratores, nos term os do }{\b0\i\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub i nciso IV d o art. 442}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub . (efeitos at\'e9 08/08/08)\line \'a7 8\'ba Na expedi\'e7\'e3o do Certificad o de Cr\'e9dito, as autoridades administrativas, sem descuidar da observ\'e2ncia das demais di sposi\'e7\'f5es, atentar\'e3o especialmente para o disposto nos incisos }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub V, VI, VII e VIII do \'a7 1\'ba do art. 961}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub ; (efeitos at\'e9 30/12/98) \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O III-A\line Da Utiliza\'e7\'e3o do C r\'e9dito Fiscal Acumulado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A Subse\'e7\'e3o III-A foi acrescentada pela Altera\'e7\'e3o n\'ba 1 05 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08), efeitos a partir de 09/08/08. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 108-A}{\*\bkmkend 108-A}{\*\bkmks tart BM107}{\*\bkmkend BM107}{\b Art. 108-A. }{\b0 Os cr\'e9ditos fiscais acumul ados nos termos do art. 106 poder\'e3o ser: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 108-A, I}{\*\bkmkend 108-A, I}{\ *\bkmkstart BM107__I}{\*\bkmkend BM107__I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0 \fs24\cf0\nosupersub utilizados pelo pr\'f3prio contribuinte: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub na compensa\'e7\'e3o prevista no regime normal d e apura\'e7 \'e3o do imposto a recolher, bem como para pagamento das obriga\'e7\'f5es tribut

\'e1rias do contribuinte decorrentes de opera\'e7\'f5es internas com diferimento ; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "a", do inciso I do }{\b\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 108-A foi dada pela Altera \'e7\'e3o n\'ba 106 (Decreto n\'ba 11193, de 29/08/08, DOE de 30 e 31/08/08), ef eitos a partir de 30/08/08.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o anterior da al\'ednea "a" do inc. I do art. 1 08-A, tendo sido acrescentada pela Altera\'e7\'e3o n\'ba 105 (Decreto n\'ba 1116 7, de 08/08/08, DOE de 09 e 10/08/08) (sem efeitos):\line }{\b0\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) na compensa\'e7\'e3o prevista n o regime normal de apura\'e7\'e3o do imposto a recolher; " \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub para pagamento de d\'e9bito do imposto decorrent e de: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub entrada de mercadoria importada do exterior; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub den\'fancia espont\'e2nea; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub autua\'e7\'e3o fiscal; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 108-A, II}{\*\bkmkend 108-A, II} {\*\bkmkstart BM107__IV}{\*\bkmkend BM107__IV}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f0\fs24\cf0\nosupersub transferidos a outros contribuintes para pagamento de d\'e9bito decorrente de: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub autua\'e7\'e3o fiscal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub den\'fancia espont\'e2nea, desde que o d\'e9bito seja de exerc \'edcio j\'e1 encerrado; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub entrada de mercadoria importada do exterior; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b d)} apura\'e7\'e3o do imposto pelo regime normal. \par \pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 108-A, 1o}{\*\bkmkend 108-A, 1o}{\b \'a7 1\'ba} No caso de exist\'eancia de d\'e9bitos tribut\'e1rios consti tu\'eddos em car\'e1ter definitivo no \'e2mbito administrativo, os cr\'e9ditos a cumulados somente poder\'e3o ser utilizados para quita\'e7\'e3o desses d\'e9bitos ou nas h ip\'f3teses previstas na al\'ednea \'93a\'94 do inciso I do {\i caput} deste art igo. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b

rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\f1\fs20\cf6 Nota:}{\f1\fs20\cf6 }{\b\f1\fs2 0 A reda\'e7 \'e3o atual do \'a7 1\'ba do art. 108-A foi }{\b\f1\fs20\cf0 dada pela Altera\'e 7\'e3o n\'ba 108 (}{\b\f1\fs20 Decreto n\'ba 11289, de 30/10/08. DOE de 31/10/08 }{\b\f1\fs20\cf0 ), efeitos a partir de 31/10/08.\line \line }{\b\f1\fs20 Reda\' e7\'e3o anteri or dada ao \'a7 1\'ba do art. 108-A, tendo sido acrescentada pela Altera\'e7\'e3 o n\'ba 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08), efeitos de 09/08/08 a 30/10/08:\line }{\i\f1\fs20 "\'a7 1\'ba No caso de exist\'eancia de d\'e9bitos tri but\'e1rios constitu\'eddos em car\'e1ter definitivo no \'e2mbito administrativo , os cr\'e9ditos acumulados ser\'e3o utilizados para quita\'e7\'e3o total ou par cial desses d\'e9bitos, em prefer\'eancia \'e0 transfer\'eancia a outro contribu inte." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 108-A, 2o}{\*\bkmkend 108-A , 2o}{\*\bkmkstart BM107____1o}{\*\bkmkend BM107____1o}{\b \'a7 2\'ba} A utiliza \'e7\'e3o do cr\'e9dito acumulado para a compensa\'e7\'e3o ou o pagamento do imp osto nos t ermos da al\'ednea \'93a\'94 do inciso I n\'e3o depende de autoriza\'e7\'e3o fis cal. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 2\'ba do art. 108-A foi dada pela Alte ra\'e7\'e3o n\'ba 106 (Decreto n\'ba 11193, de 29/08/08, DOE de 30 e 31/08/08), efeitos a part ir de 30/08/08.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o anterior do \'a7 2\'ba do art. 108-A, tendo s ido acrescentado pela Altera\'e7\'e3o n\'ba 105 (Decreto n\'ba 11167, de 08/08/0 8, DOE de 09 e 10/08/08) (sem efeitos):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub "\'a7 2\'ba Para efeito de utiliza\'e7\'e3o do cr\'e9di to fiscal acumulado em forma de compensa\'e7\'e3o no regime normal de apura\'e7\ 'e3o do impost o a recolher, o contribuinte:\line I - deduzir\'e1 o respectivo valor do saldo e xistente no Registro de Apura\'e7\'e3o do ICMS de uso especial, no item \'93Outr os D\'e9bitos\'94, com a anota\'e7\'e3o \'93Utiliza\'e7\'e3o de cr\'e9dito\'94;\ line II - lan \'e7ar\'e1 no Registro de Apura\'e7\'e3o do ICMS de uso regular a cr\'e9dito, no item \'93Outros Cr\'e9ditos\'94, o valor de que cuida o inciso anterior, com a anota\'e7\'e3o \'93Cr\'e9dito acumulado\'94. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 108-A, 3o}{\*\bkmkend 108-A , 3o}{\b \'a7 3\'ba} A utiliza\'e7\'e3o do cr\'e9dito acumulado pelo pr\'f3prio contribuinte para pagamento de d\'e9bitos decorrentes de entrada de mercadoria i mportada d o exterior, den\'fancia espont\'e2nea ou autua\'e7\'e3o fiscal, bem como transfe r\'eancia a outro contribuinte para pagamento de auto de infra\'e7\'e3o ou de de n\'fancia espont\'e2nea de at\'e9 R$120.000,00 (cento e vinte mil reais), depend er\'e3o de aut oriza\'e7\'e3o do inspetor fazend\'e1rio do domic\'edlio do contribuinte e, no \ 'e2mbito da DAT METRO, do titular da coordena\'e7\'e3o de processos, observado o disposto nos incisos I, II, IV e V do \'a7 4\'ba deste artigo. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub A reda\'e7\'e3o atual do \'a7 3\'ba}{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub do art. 108-A foi dada pela Altera\'e7\'e3o n\'ba 121 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 11635, de 27/07/09. DOE de 28/07/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub ), efeitos a partir de 28/07/09.\line \line }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterio r dada ao \'a7 3\'ba do art. 108-A pela Altera\'e7\'e3o n\'ba 106 (Decreto n\'ba 11193, de 29/ 08/08, DOE de 30 e 31/08/08), efeitos de 30/08/08 a 27/07/09:\line }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 3\'ba A utili za\'e7\'e3o do cr\'e9dito acumulado pelo pr\'f3prio contribuinte para pagamento de d\'e9bitos decorrentes de entrada de mercadoria importada do exterior, den\'fancia espont\' e2nea ou autua\'e7\'e3o fiscal depender\'e1 de autoriza\'e7\'e3o do inspetor faz end\'e1rio do domic\'edlio do contribuinte e, no \'e2mbito da DAT Metro, do titu lar da Coorden a\'e7\'e3o de Processos, observado o disposto nos incisos I, II, IV e V do \'a7 4\'ba."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Reda\'e7\'e3o anterior do \'a7 3\'ba do art. 108-A, tendo sido acre scentado pela Altera\'e7\'e3o n\'ba 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/0 8) (sem efeitos):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub "\'a7 3\'ba A utiliza\'e7\'e3o do cr\'e9dito acumulado pelo pr\ 'f3prio contri buinte para pagamento de d\'e9bitos decorrentes de autua\'e7\'e3o fiscal ou den\ 'fancia espont\'e2nea depender\'e1 de autoriza\'e7\'e3o do inspetor fazend\'e1ri o do domic\'edlio do contribuinte e, no \'e2mbito da DAT Metro, do titular da Co ordena\'e7\'e3 o de Processos, observado o disposto nos incisos I, II, IV e V do \'a7 4\'ba.\'9 4. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 108-A, 4o}{\*\bkmkend 108-A , 4o}{\b \'a7 4\'ba} Exceto na hip\'f3tese prevista no \'a7 3\'ba, as demais tra nsfer\'eancias de cr\'e9dito acumulado a outros contribuintes depender\'e3o de a to espec \'edfico do Secret\'e1rio da Fazenda, em cada caso, observando-se o seguinte: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 4\'ba}{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub do art. 108-A foi dada pela Altera\'e7\'e3o n\'ba 121 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 11635, de 27/07/09. DOE de 28/07/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub ), efeitos a partir de 28/07/09.\line \line }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterio r ao \'a7 4\'ba do art. 108-A pela Altera\'e7\'e3o n\'ba 105 (Decreto n\'ba 1116 7, de 08/08/08 , DOE de 09 e 10/08/08):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub "\'a7 4\'ba A transfer\'eancia de cr\'e9dito acumulado a outros contribuintes depender\'e1 de ato espec\'edfico do Secret\'e1rio da Faze nda, em cada c aso, observando-se o seguinte:" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart BM108____2o}{\*\bkmkend BM108___

_2o}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na p eti\'e7\'e3o d o interessado dever\'e1 constar a indica\'e7\'e3o do fim a que se destina o cr\' e9dito fiscal, bem como o valor a ser utilizado e o nome, o endere\'e7o e os n\' fameros de inscri\'e7\'e3o, estadual e no CNPJ do benefici\'e1rio; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart BM108____2o__II}{\*\bkmkend BM10 8____2o__II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub fica cond icionada ao exame fiscal quanto \'e0 exist\'eancia e regularidade do cr\'e9dito acumulado e \'e0 informa\'e7\'e3o dos respectivos saldos na Declara\'e7\'e3o e A pura\'e7\'e3o Mensal do ICMS (DMA) apresentada pelo contribuinte; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart BM108____2o__V}{\*\bkmkend BM108 ____2o__V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers ub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers ub caber\'e1 \'e0 Diretoria de Planejamento da Fiscaliza\'e7\'e3o a elabora\'e7\'e3o de parec er e o seu encaminhamento ao Secret\'e1rio da Fazenda. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub uma vez deferido o pedido, ser\'e1 expedido certifica do de cr\'e9di to do ICMS, nos termos do art. 961. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub inciso IV do \'a7 4\'ba do art. 108-A foi dada pe la Altera\'e7 \'e3o n\'ba 106 (Decreto n\'ba 11193, de 29/08/08, DOE de 30 e 31/08/08), efeito s a partir de 30/08/08:\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso IV tendo sido acrescentados \'a7 4\'ba do art. 108-A pela Altera\'e7\'e3o n\'ba 105 (Decreto n\'ba 11167, d e 08/08/08, DOE de 09 e 10/08/08): (sem efeitos)\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - ap\'f3s deferimento do ple ito, o contrib uinte emitir\'e1 nota fiscal para dedu\'e7\'e3o do saldo existente no Registro d e Apura\'e7\'e3o do ICMS de uso especial e apresentar\'e1 \'e0 reparti\'e7\'e3o fiscal para emiss\'e3o do certificado de cr\'e9dito; (sem efeitos) \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub ap\'f3s expedi\'e7\'e3o do certificado, o contribuinte emitir\'e1 no ta fiscal para dedu\'e7\'e3o do saldo existente no Registro de Apura\'e7\'e3o do ICMS de uso especial; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub inciso V do \'a7 4\'ba do art. 108-A foi dada pel a Altera\'e7 \'e3o n\'ba 106 (Decreto n\'ba 11193, de 29/08/08, DOE de 30 e 31/08/08), efeito s a partir de 30/08/08:\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior aos dispositivos abaixo tend

o sido acresce ntados ao \'a7 4\'ba do art. 108-A pela Altera\'e7\'e3o n\'ba 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08):\line }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 4\'ba A transfer\'eancia de cr\ 'e9dito acumul ado a outros contribuintes depender\'e1 de ato espec\'edfico do Secret\'e1rio da Fazenda, em cada caso, observando-se o seguinte:\line (...)\line V - o certific ado de cr\'e9dito somente dever\'e1 ser emitido pelo preposto fiscal ap\'f3s a a presenta\'e7 \'e3o da nota fiscal de que trata o inciso anterior e a verifica\'e7\'e3o de que o cr\'e9dito fiscal acumulado n\'e3o foi utilizado ou transferido." (sem efeito s) \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 108-A, 5o}{\*\bkmkend 108-A , 5o}{\b \'a7 5\'ba} O Secret\'e1rio da Fazenda poder\'e1 determinar que os cr\' e9ditos acumulados de que trata o \'a7 4\'ba sejam transferidos em parcelas. \par \pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 108-A, 6o}{\*\bkmkend 108-A, 6o}{\b \'a7 6\'ba }O contribuinte que receber cr\'e9dito fiscal transferido de outro estabelecimento dever\'e1 efetuar o lan\'e7amento do seu valor no Registro de Apura \'e7\'e3o do ICMS, no quadro relativo \'e0 apura\'e7\'e3o dos saldos, linha \'93 014 - Dedu\'e7\'f5es\'94, com a express\'e3o \'93Cr\'e9dito transferido de terce iro pela Nota Fiscal n\'ba ....... e pelo Certificado de Cr\'e9dito do ICMS n\'b a ...... \'94, admitindo-se, na impossibilidade de absor\'e7\'e3o total, o lan\'e7amento do sa ldo remanescente nos meses subsequentes. \par \pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O IV\line Da Escritura\'e7\'e3o do Cr\ 'e9dito Fiscal Acumulado \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 109}{\*\bkmkend 109}{\b Art. 109. }{\b0 Os cr\'e9ditos acumulados relativos a cada m\'eas ser\'e3o transferidos, no final do per\'edodo, do Registro de Apura\'e7\'e3o do ICMS para outro livro R egistro de Apu ra\'e7\'e3o do ICMS especialmente destinado a este fim, com as observa\'e7\'f5es cab\'edveis, sendo que: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 109, I}{\*\bkmkend 109, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub devem ser rese rvadas p\'e1gi nas distintas do referido livro para o controle dos cr\'e9ditos acumulados, faze ndo-se a indica\'e7\'e3o cab\'edvel no campo \'93Observa\'e7\'f5es\'94, conforme se trate de hip\'f3tese de manuten\'e7\'e3o relacionada com: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 109, I, a}{\*\bkmkend 109 , I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ex porta\'e7\'e3o de mercadorias e servi\'e7os; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 109, I, b}{\*\bkmkend 109 , I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ou tras hip\'f3te ses de manuten\'e7\'e3o de cr\'e9dito; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 109, II}{\*\bkmkend 109, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o disposto neste artigo n \'e3o se aplica aos cr\'e9ditos acumulados nas situa\'e7\'f5es dos incisos IV e V do art. 106: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6

\nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da parte inicial do inciso II do art. 109 foi dada pela Altera \'e7\'e3o n\'ba 54 (Decreto n\'ba 9.029, de 19/03/04, DOE de 20 e 21/03/04), efe itos a partir de 01/04/04:\line \line Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - o dispos to neste artig o n\'e3o se aplica aos cr\'e9ditos acumulados nas situa\'e7\'f5es dos incisos II I, IV e V do art. 106:" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 109, II, a}{\*\bkmkend 10 9, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A al\'ednea "a" do inciso II do art. 109 foi revogada pela Altera\'e 7\'e3o n\'ba 54 (Decreto n\'ba 9.029, de 19/03/04, DOE de 20 e 21/03/04), efeito s a partir de 01/04/04.\line \line Reda\'e7\'e3o anterior dada \'e0 al\'ednea "a", do inciso I I do art. 109 pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/ 11/98}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub excluir a e xpress\'e3o "}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub por mic roempresa comercial varejista, por microempresa ambulante", }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 01/01/ 99.\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "a) por pro dutor ou extrator n\'e3o inscrito no cadastro estadual;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 109, II, b}{\*\bkmkend 10 9, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em virtude de realiza\'e7\'e3o de opera\'e7\'f5es ou presta\'e7\'f5es sujeitas a al\'edquota i nferior \'e0 das opera\'e7\'f5es ou presta\'e7\'f5es anteriores; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 109, II, c}{\*\bkmkend 10 9, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em que o monta nte dos cr\'e9ditos fiscais relativos \'e0s entradas ou aos servi\'e7os tomados seja superior aos d\'e9bitos das sa\'eddas ou dos servi\'e7os prestados. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 109, 1o}{\*\bkmkend 109, 1o }{\b\fs24 \'a7 1\'ba}{\b0\fs24 }Para efeito de utiliza\'e7\'e3o do cr\'e9dito f iscal acumulado em forma de compensa\'e7\'e3o no regime normal de apura\'e7\'e3o do impost o a recolher ou para pagamento das obriga\'e7\'f5es tribut\'e1rias decorrentes d e opera\'e7\'f5es internas com diferimento, o contribuinte: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0

\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub do \'a7 1\'ba do art. 109 foi dada pela Altera\'e7\'e3o n\'ba 31 (De creto n\'ba 8149 de 14/02/02, DOE de 15/02/02).\line \line }{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do \'a7 1\' ba do art. 109 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\ i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba Para efeito d e utiliza\'e7\'e3o do cr\'e9dito fiscal acumulado em forma de compensa\'e7\'e3o no regime normal de apura\'e7\'e3o do imposto a recolher ou para pagamento das o briga\'e7\'f5e s tribut\'e1rias decorrentes de diferimento, o contribuinte:"\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub "\'a7 1\'ba }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Para efeito de utiliza\'e7\'e3o do cr\'e9dito fiscal acumulado em forma de compensa\'e7\'e3o ou para pagamento das obriga\'e7\'f5es tribut\'e1rias normais do estabeleci mento, o contribuinte deduzir\'e1 o respectivo valor do saldo existente no livro especial, reincorporando-o no Registro de Apura\'e7\'e3o do ICMS de uso regular , no item \'93007 - Outros Cr\'e9ditos\'94, com a anota\'e7\'e3o \'93Cr\'e9dito acumulado\'94. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub deduzir\'e1 o respectivo valor do saldo existente no R egistro de Apu ra\'e7\'e3o do ICMS de uso especial, no item \'93Outros D\'e9bitos\'94, com a an ota\'e7\'e3o \'93Utiliza\'e7\'e3o de cr\'e9dito\'94; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub lan\'e7ar\'e1 no Registro de Apura\'e7\'e3o do ICMS d e uso regular: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a cr\'e9dito, no item \'93Outros Cr\'e9ditos\'94 , o valor de q ue cuida o inciso anterior, com a anota\'e7\'e3o \'93Cr\'e9dito acumulado\'94; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a d\'e9bito, no item \'93Outros D\'e9bitos\'94, a quantia a se r compensada na apura\'e7\'e3o do imposto ou o valor a ser pago em decorr\'eanci a do regime de diferimento, inclusive os acr\'e9scimos tribut\'e1rios incidentes , com as anota\'e7\'f5es cab\'edveis. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 109, 2o}{\*\bkmkend 109, 2o }{\b\fs24 \'a7 2\'ba}{\b0\fs24 }Nos casos de utiliza\'e7\'e3o do cr\'e9dito fis cal acumulado para os fins de pagamento de d\'e9bitos decorrentes de importa\'e7 \'e3o, den \'fancia espont\'e2nea ou autua\'e7\'e3o fiscal, o respectivo valor ser\'e1 dedu zido do saldo existente no registro de apura\'e7\'e3o do ICMS de uso especial, e m face do certificado de cr\'e9dito do ICMS, sendo que: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad

0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do \'a7 2\'ba do art. 109 foi dada pela Altera\'e7\'e3o n\'ba 114 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 11425}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub , de 30/01/09, DOE de 31/01 e 01/02/09), efeit os a partir de 01/02/09.\line \line Reda\'e7\'e3o anterior}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub dada \'e0 parte inicial do \'a7 2\ 'ba do art. 109 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 0 4/03/98}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para exclu ir a express\'e3o "diferimento", substituindo pela express\'e3o "substitui\'e7\' e3o tribut\'e1ria" por "antecipa\'e7\'e3o tribut\'e1ria", efeitos at\'e9 31/01/0 9:\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba Nos casos de utiliza\'e7\'e3o do cr\'e9dito fiscal acumulado para os fins de pa gamento de d\'e9bitos decorrentes de importa\'e7\'e3o, den\'fancia espont\'e2nea , autua\'e7 \'e3o fiscal ou antecipa\'e7\'e3o tribut\'e1ria, o respectivo valor ser\'e1 dedu zido do saldo existente no Registro de Apura\'e7\'e3o do ICMS de uso especial, e m face do Certificado de Cr\'e9dito do ICMS, sendo que:" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub se a utiliza\'e7\'e3o for feita para compensa\'e7\'e3o de d\'e9bitos fiscais decorrentes do recebimento de mercadoria importada do exterior, ser\'e1 anotado, no documento de desembara\'e7o aduaneiro e na Nota Fiscal (entrada), o n\'famero do Certificado de Cr\'e9dito do ICMS, devendo a referida Nota Fiscal ser escriturad a normalmente na escrita fiscal, podendo ser utilizado o cr\'e9dito fiscal corre spondente, quando admitido; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub se a utiliza\'e7\'e3o for feita para compensa\'e7\'e3 o de d\'e9bito s fiscais decorrentes de den\'fancia espont\'e2nea do contribuinte, de autua\'e7 \'e3o fiscal ou de antecipa\'e7\'e3o tribut\'e1ria, o valor do Certificado de Cr \'e9dito do ICMS servir\'e1 para quita\'e7\'e3o n\'e3o s\'f3 do imposto, mas tam b\'e9m dos acr \'e9scimos tribut\'e1rios incidentes. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso II do \'a7 2\'ba do art. 109 foi dada pel a Altera\'e7 \'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf7\nos upersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para acrescentar a express\ 'e3o "antecipa \'e7\'e3o tribut\'e1ria". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 109, 3o}{\*\bkmkend 109, 3o }{\b \'a7 3\'ba}{\b0 O contribuinte que transferir cr\'e9dito fiscal para outro estabelecimento do mesmo titular ou de outra empresa deduzir\'e1 o valor transf erido do s

aldo existente no Registro de Apura\'e7\'e3o do ICMS de uso especial a que se re fere o }{\i caput}{\b0 do presente artigo, com a seguinte anota\'e7\'e3o: "Cr\' e9dito transferido pelo Certificado de Cr\'e9dito do ICMS n\'ba .......... (ou p ela Nota Fisca l n\'ba...........)". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 4\'ba do art. 109 foi revogado pela Altera\'e7\'e3o n\'ba 58 (}{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.1 88, de 28/09/04, DOE de 29/09/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ).\line \line Reda\'e7\'e3o origin\'e1ria:\line }{\b0\ i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 4\'ba Todo estabele cimento que mantiver cr\'e9dito acumulado dever\'e1 apresentar, mensalmente, \'e 0 reparti\'e7\'e3o fiscal a que estiver vinculado, at\'e9 o dia 10 do m\'eas sub seq\'fcente ao de refer\'eancia, um demonstrativo dos lan\'e7amentos efetuados no Registro de Apura\'e7\'e3o do ICMS de uso especial mencionado no caput deste artigo, exigind o-se a apresenta\'e7\'e3o de demonstrativos distintos em fun\'e7\'e3o dos motivo s da manuten \'e7\'e3o do cr\'e9dito, conforme seus incisos I e II." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 5\'ba }O contribuinte que recebe r cr\'e9dito fiscal transferido de outro estabelecimento dever\'e1 efetuar o lan \'e7amento do seu valor no Registro de Apura\'e7\'e3o do ICMS, no quadro relativ o \'e0 apura \'e7\'e3o dos saldos, linha \'93014 - Dedu\'e7\'f5es\'94, com a express\'e3o "Cr \'e9dito transferido de terceiro pelo Certificado de Cr\'e9dito do ICMS n\'ba .. .... (ou pela Nota Fiscal n\'ba ........)", admitindo-se, na impossibilidade de absor\'e7\'e3o total, o lan\'e7amento do saldo remanescente nos meses subsequentes. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 5\'ba do art. 109 foi dada pela Altera \'e7\'e3o n\'ba 64 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ( Decreto n\'ba 9513, de 10/08/05, DOE de 11/08/05).\line \line }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1 ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "{\* \bkmkstart 109, 5o}{\*\bkmkend 109, 5o}\'a7 5\'ba O contribuinte que receber cr\ 'e9dito fiscal transferido de outro estabelecimento efetuar\'e1 o lan\'e7amento do seu valor no Registro de Apura\'e7\'e3o do ICMS, no item "007 - Outros Cr\'e9 ditos", co m a express\'e3o "Cr\'e9dito transferido de terceiro", indicando o n\'famero da Nota Fiscal ou do Certificado de Cr\'e9dito do ICMS." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 6\'ba }{\b0 O c\'e1lculo do cr\' e9dito fiscal acumulado, quando, simultaneamente com as opera\'e7\'f5es com dire ito \'e0 manuten\'e7\'e3o do cr\'e9dito, o contribuinte tamb\'e9m efetuar opera\ 'e7\'f5es em q ue n\'e3o fa\'e7a jus ao mesmo direito, ser\'e1 feito em fun\'e7\'e3o das }{\ul\ cf5 regras dos \'a7\'a7 1\'ba e 2\'ba do art. 100}{\b0 .

\par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 6\'ba foi acrescentado ao art. 109 pela Altera\'e7\'e3o n\'ba 5 (} {\b\i0\ul \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 724 4, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 110}{\*\bkmkend 110}{\b Art. 110. }{\b0 A Legi\'e3o Brasileira de Assist\'eancia (LBA) manter\'e1 em contas gr\'e 1ficas especiais a escritura\'e7\'e3o dos cr\'e9ditos fiscais de que trata o }{\ b0\ul\cf5 inci so III do art. 104}{\b0 . \par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO XII\line DO D\'c9BITO FISCAL \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O I\line Da Constitui\'e7\'e3o do D\'e9b ito Fiscal e de Sua Escritura\'e7\'e3o \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 111}{\*\bkmkend 111}{\b Art. 111. }{\b0 Constitui d\'e9bito fiscal, para efeito de c\'e1lculo do imposto a recolh er: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o valor resultante da aplica\'e7\'e3o da al\'edquota c ab\'edvel \'e0 base de c\'e1lculo prevista para a opera\'e7\'e3o ou presta\'e7\'e3o tributada, obtendo-se o valor a ser lan\'e7ado na escrita fiscal do contribuinte; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o valor dos cr\'e9ditos estornados; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o valor correspondente \'e0 diferen\'e7a de al\'edqu otas: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 111, III, a}{\*\bkmkend 1 11, III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b nas aquisi \'e7\'f5es de mercadorias ou bens destinados a uso, consumo ou ativo imobilizado do adquirente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 111, III, b}{\*\bkmkend 1 11, III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b nas utiliza \'e7\'f5es de servi\'e7os de transporte ou de comunica\'e7\'e3o iniciados em out ra unidade da Federa\'e7\'e3o e n\'e3o vinculados a opera\'e7\'f5es ou presta\'e 7\'f5es subseq\'fcentes sujeitas ao imposto. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o valor do eventual saldo devedor apurado no final do per\'edodo qu ando transferido de estabelecimento da mesma empresa, observado o disposto no \' a7 2\'ba do art. 114-A. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o ao inciso IV do art. 111 foi dada }{\b\i0\ul0\strike

0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\' ba 31 }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'b a 8149 de 14/02/02, DOE de 15/02/02).\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso IV, tendo sid o acrescentado ao art. 111 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 29 (}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8087, de 27/12/01, D OE de 28/12/01 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\lin e }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - o valor do eventual saldo devedor apurado no final do per\'edodo quando transf erido de estab elecimento da mesma empresa, observado o dispostno no \'a7 2\'ba do art. 119-A." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 111, Pargrafo nico}{\*\bkmken d 111, Pargrafo nico}{\b Par\'e1grafo \'fanico.}{\b0 Ap\'f3s a realiza\'e7\'e3o d a opera\'e7\'e3o ou presta\'e7\'e3o, ocorrendo o reajustamento do pre\'e7o, obse rvar-s e-\'e1 o disposto no art. 134. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O II\line Do Estorno ou Anula\'e7\'e3o d o D\'e9bito Fiscal \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 112}{\*\bkmkend 112}{\b Art. 112. }{\b0 O d\'e9bito fiscal s\'f3 poder\'e1 ser estornado ou anulado quando n\'e3o se referir a valor constante em documento fiscal. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 112, 1o}{\*\bkmkend 112, 1o }{\b \'a7 1\'ba}{\b0 Se o imposto j\'e1 houver sido recolhido, far-se-\'e1 o es torno ou anula\'e7\'e3o mediante utiliza\'e7\'e3o de cr\'e9dito fiscal, nos term os do }{ \ul\cf5 inciso VIII do art. 93}{\b0 , nos casos de pagamento indevido em virtude de erro de fato ocorrido na escritura\'e7\'e3o dos livros fiscais ou no preparo do documento de arrecada\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 112, 2o}{\*\bkmkend 112, 2o }{\b \'a7 2\'ba}{\b0 \'c9 vedada a restitui\'e7\'e3o ou a autoriza\'e7\'e3o par a aproveitamento como cr\'e9dito fiscal, ao estabelecimento remetente, do valor do imposto que tiver sido utilizado como cr\'e9dito pelo estabelecimento destinat\'e1rio, a menos que se comprove que o mesmo procedeu ao estorno do respectivo valor. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 112, 3o}{\*\bkmkend 112, 3o }{\b \'a7 3\'ba}{\b0 No caso de devolu\'e7\'e3o de bens adquiridos para uso, co nsumo ou ativo permanente, j\'e1 tendo sido paga a diferen\'e7a de al\'edquotas, o estorno do d\'e9bito atender\'e1 ao disposto no }{\ul\cf5 \'a7 2\'ba do art. 652}{\b0 . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 112, 4o}{\*\bkmkend 112, 4o }{\b \'a7 4\'ba }{\b0 O d\'e9bito fiscal lan\'e7ado a mais ou indevidamente, qua ndo n\'e3o for admiss\'edvel o estorno ou anula\'e7\'e3o nos termos deste artigo , poder \'e1 ser objeto de pedido de restitui\'e7\'e3o, na forma prevista no Regulamento do Processo Administrativo Fiscal. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 113}{\*\bkmkend 113}{\b Art. 113. }{\b0 A escritura\'e7\'e3o fiscal do estorno ou anula\'e7\'e3o de d\'e9bito ser \'e1 feita mediante emiss\'e3o de documento fiscal, cuja natureza da opera\'e7\' e3o ser\'e1 "E storno de D\'e9bito", consignando-se o respectivo valor no Registro de Apura\'e7 \'e3o do ICMS, no \'faltimo dia do m\'eas, no quadro "Cr\'e9dito do Imposto - Es tornos de D\'e9bitos". \par }\pard \s4 \qc\sa180 {\*\bkmkstart Captulo XIII, Ttulo I}{\*\bkmkend Captulo X III, Ttulo I}{\b CAP\'cdTULO XIII\line DA APURA\'c7\'c3O DO VALOR A RECOLHER \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O I\line Da N\'e3o-Cumulatividade e do R egime de Compensa\'e7\'e3o do Imposto

\par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 114}{\*\bkmkend 114}{\b Art. 114. }{\b0 O ICMS \'e9 n\'e3o-cumulativo, devendo-se compensar o que for devido em c ada opera\'e7\'e3o ou presta\'e7\'e3o realizadas pelo contribuinte com o imposto anteriormente cobrado por este ou por outro Estado ou pelo Distrito Federal, relativamente \' e0s mercadorias entradas ou adquiridas ou aos servi\'e7os tomados, de modo que o valor a recolher resulte da diferen\'e7a, a mais, entre o d\'e9bito do imposto referente \'e0 s sa\'eddas de mercadorias e \'e0s presta\'e7\'f5es de servi\'e7os efetuadas pel o estabelecimento e o cr\'e9dito relativo \'e0s mercadorias adquiridas e aos ser vi\'e7os tomados, levando-se em conta o per\'edodo mensal ou a apura\'e7\'e3o po r esp\'e9cie d e mercadoria ou servi\'e7o, conforme o regime adotado. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 114-A}{\*\bkmkend 114-A}{\b Art. 114-A. }{\b0 Poder\'e3o ser compensados os saldos credores e devedores entre os estabelecimentos do mesmo sujeito passivo localizados neste Estado. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 114-A foi acrescentado }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 29 (}{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8087, de 27/12 /01, DOE de 28/12/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub ). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }A transfer\'eancia do sal do credor ou devedor ser\'e1 feita mediante a emiss\'e3o de Nota Fiscal em nome do estabelecimento destinat\'e1rio do cr\'e9dito ou d\'e9bito, na qual ser\'e3o indicados o va lor do saldo a ser transferido, a data e uma das express\'f5es: "Transfer\'eanci a de Saldo Credor\'94 ou \'93Transfer\'eancia de Saldo Devedor", conforme o caso . \par \pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 114-A, 2o}{\*\bkmkend 114-A, 2o}{\b \'a7 2\'ba} A Nota Fiscal ser\'e1 lan\'e7ada no Livro Registro de Apura\ 'e7\'e3o do ICMS de uso normal: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub pelo remetente: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a d\'e9bito, no item "Outros D\'e9bitos", na hip \'f3tese de tr ansfer\'eancia de saldo credor, com a anota\'e7\'e3o da express\'e3o "Transfer\' eancia de Saldo Credor"; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a cr\'e9dito, no item \'93Outros Cr\'e9ditos\'94 , na hip\'f3te se de transfer\'eancia de saldo devedor, com a anota\'e7\'e3o da express\'e3o \' 93Transfer\'eancia de Saldo Devedor\'94; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub pelo destinat\'e1rio: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub a cr\'e9dito, no item "Outros Cr\'e9ditos", na h ip\'f3tese de recebimento de saldo credor, com a anota\'e7\'e3o da express\'e3o "Transfer\'ean

cia de Saldo Credor"; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a d\'e9bito, no item \'93Outros D\'e9bitos\'94, na hip\'f3tese de recebimento de saldo devedor, com a anota\'e7\'e3o da express\'e3o \'93Trans fer\'eancia de Saldo Devedor\'94. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O II\line Dos Regimes de Apura\'e7\'e3o do Imposto \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 115}{\*\bkmkend 115}{\b Art. 115. }{\b0 O valor do ICMS a recolher poder\'e1 ser calculado: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 115, I}{\*\bkmkend 115, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pelo regime no rmal de apura \'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 115, II}{\*\bkmkend 115, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pelo regime sum\'e1rio de apura\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 115, III}{\*\bkmkend 115, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pelo reg ime de apura \'e7\'e3o em fun\'e7\'e3o da receita bruta; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 115, III-A}{\*\bkmkend 115, IIIA}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III-A -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub }{ \b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pelo Regime Espec ial Unificado de Arrecada\'e7\'e3o de Tributos e Contribui\'e7\'f5es - Simples N acional; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual do inciso III-A do art. 115 dada p}{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\' ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/07.\lin e \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada ao inciso III-A, tendo sido acrescentado ao art. 115 pela Alte ra\'e7\'e3o n\'ba 9 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f5\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/01/99 a 30/06/07:\line }{\b 0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III-A - pelo reg ime simplificado de apura\'e7\'e3o (SimBahia);" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 115, IV}{\*\bkmkend 115, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pelo regime de arbitramen to.

\par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O III\line Do Regime Normal de Apura\'e7 \'e3o do Imposto \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 116}{\*\bkmkend 116}{\b Art. 116. }{\b0 No regime normal, os contribuintes apurar\'e3o, no \'faltimo dia de cada m\'eas, o imposto a ser recolhido em rela\'e7\'e3o \'e0s opera\'e7\'f5es ou pres ta\'e7\'f5es e fetuadas no per\'edodo, com base nos elementos constantes em sua escritura\'e7\' e3o fiscal, a saber: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do }{\b\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do 116 foi dada pela Altera\'e7\'e3o n\'ba 9 2 (Decreto n\'ba 10414, de 03/08/07, DOE de 04 e 05/08/07), efeitos a partir de 04/08/07.\line \line Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 03/08/07:\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 116. O regi me normal de apura\'e7\'e3o do imposto ser\'e1 adotado pelos estabelecimentos in scritos no cadastro estadual na condi\'e7\'e3o de contribuintes normais, que apu rar\'e3o, no \'faltimo dia de cada m\'eas, o imposto a ser recolhido em rela\'e7\'e3o \'e0s o pera\'e7\'f5es ou presta\'e7\'f5es efetuadas no per\'edodo, com base nos element os constantes em sua escritura\'e7\'e3o fiscal, a saber:" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 116, I}{\*\bkmkend 116, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no Registro de Sa\'eddas (}{ \b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 323 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 116, I, a}{\*\bkmkend 116 , I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor cont\'e1 bil total das opera\'e7\'f5es ou presta\'e7\'f5es; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 116, I, b}{\*\bkmkend 116 , I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor total da base de c\'e1lculo das opera\'e7\'f5es ou presta\'e7\'f5es com d\'e9bito do imp osto e o valor total do respectivo imposto debitado; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 116, I, c}{\*\bkmkend 116 , I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor fiscal t otal das opera\'e7\'f5es ou presta\'e7\'f5es isentas ou n\'e3o tributadas; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 116, I, d}{\*\bkmkend 116 , I, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor fiscal t otal de outras opera\'e7\'f5es ou presta\'e7\'f5es sem d\'e9bito do imposto; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 116, II}{\*\bkmkend 116, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no Registro de Entradas ( }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 3 22; art. 93, \'a7 11, I}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs

24\cf0\nosupersub ): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 116, II, a}{\*\bkmkend 11 6, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor cont \'e1bil total das opera\'e7\'f5es ou presta\'e7\'f5es; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 116, II, b}{\*\bkmkend 11 6, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor total da base de c\'e1lculo das opera\'e7\'f5es ou presta\'e7\'f5es com cr\'e9dito do imposto e o valor total do respectivo imposto creditado; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 116, II, c}{\*\bkmkend 11 6, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor fiscal total das opera\'e7\'f5es ou presta\'e7\'f5es isentas ou n\'e3o tributadas; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 116, II, d}{\*\bkmkend 11 6, II, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor fiscal total de outras opera\'e7\'f5es ou presta\'e7\'f5es sem cr\'e9dito do imposto; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 116, III}{\*\bkmkend 116, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no Regis tro de Apura \'e7\'e3o do ICMS (}{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 5\nosupersub art. 331}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0\nosupersub ): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 116, III, a}{\*\bkmkend 1 16, III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a transcri \'e7\'e3o, em s\'edntese, dos lan\'e7amentos de que tratam os incisos anteriores ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 116, III, b}{\*\bkmkend 1 16, III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a especifica \'e7\'e3o dos d\'e9bitos fiscais: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 116, III, b, 1}{\*\bkmken d 116, III, b, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub o val or do d\'e9bito do imposto relativo \'e0s opera\'e7\'f5es de sa\'edda de mercado rias ou \'e0s presta\'e7\'f5es de servi\'e7os; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 116, III, b, 2}{\*\bkmken d 116, III, b, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub o val or de outros d\'e9bitos; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 116, III, b, 3}{\*\bkmken d 116, III, b, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub o val or dos estornos de cr\'e9ditos; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 116, III, b, 4}{\*\bkmken d 116, III, b, 4}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 4 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub o val

or da diferen\'e7a de al\'edquotas (}{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf5\nosupersub art. 93, \'a7 11, II}{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ); \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 116, III, b, 5}{\*\bkmken d 116, III, b, 5}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 5 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub o val or total do d\'e9bito do imposto; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 116, III, c}{\*\bkmkend 1 16, III, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a especifica \'e7\'e3o dos cr\'e9ditos fiscais: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 116, III, c, 1}{\*\bkmken d 116, III, c, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub o val or do cr\'e9dito do imposto relativo \'e0s opera\'e7\'f5es de entrada de mercado rias ou aos servi\'e7os tomados; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 116, III, c, 2}{\*\bkmken d 116, III, c, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub o val or de outros cr\'e9ditos; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 116, III, c, 3}{\*\bkmken d 116, III, c, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub o val or do saldo credor do per\'edodo anterior, quando for o caso; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 116, III, c, 4}{\*\bkmken d 116, III, c, 4}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 4 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub o val or dos estornos de d\'e9bitos; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 116, III, c, 5}{\*\bkmken d 116, III, c, 5}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 5 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub o val or total do cr\'e9dito do imposto; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 116, III, d}{\*\bkmkend 1 16, III, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b o valor do s aldo credor a transportar para o m\'eas seguinte, quando o total dos cr\'e9ditos for maior que o dos d\'e9bitos; ou \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 116, III, e}{\*\bkmkend 1 16, III, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b o valor do s aldo devedor, quando o total dos d\'e9bitos for maior que o dos cr\'e9ditos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 116, III, f}{\*\bkmkend 1 16, III, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b o valor das dedu\'e7\'f5es previstas na legisla\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 116, III, g}{\*\bkmkend 1 16, III, g}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub g) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b o valor do i mposto a recolher.

\par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 116, 1o}{\*\bkmkend 116, 1o }{\b \'a7 1\'ba}{\b0 Para efeitos de liquida\'e7\'e3o das obriga\'e7\'f5es por compensa\'e7\'e3o ou mediante pagamento em dinheiro, observar-se-\'e1 o seguinte : \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub as obriga\'e7\'f5es consideram-se liquidadas por compe nsa\'e7\'e3o a t\'e9 o montante dos cr\'e9ditos escriturados no mesmo per\'edodo mais o saldo c redor de per\'edodo ou per\'edodos anteriores, se for o caso; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub se o montante dos d\'e9bitos do per\'edodo superar o dos cr\'e9dito s, a diferen\'e7a ser\'e1 liquidada dentro do prazo fixado na legisla\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub se o montante dos cr\'e9ditos superar o dos d\'e9bit os, a diferen \'e7a ser\'e1 transportada para o per\'edodo seguinte. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 116, 2o}{\*\bkmkend 116, 2o }{\b \'a7 2\'ba}{\b0 Os d\'e9bitos e os cr\'e9ditos devem ser apurados em cada estabelecimento do sujeito passivo. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 116, 3o}{\*\bkmkend 116, 3o }{\b \'a7 3\'ba}{\b0 Nas hip\'f3teses expressamente previstas neste Regulamento , poder\'e1 ser levado em conta o conjunto dos d\'e9bitos e cr\'e9ditos de todos os estabe lecimentos do sujeito passivo neste Estado. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O IV\line Do Regime Sum\'e1rio de Apura\ 'e7\'e3o do Imposto \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 117}{\*\bkmkend 117}{\b Art. 117. }{\b0 Tratando-se de contribuinte n\'e3o obrigado a manter escritura\'e7\'e3o f iscal, bem como em outros casos expressamente previstos, o imposto a recolher se r\'e1 calculad o pelo regime sum\'e1rio de apura\'e7\'e3o, e resultar\'e1 da diferen\'e7a a mai s entre o valor do ICMS relativo \'e0 opera\'e7\'e3o ou presta\'e7\'e3o a tribut ar e o relativo a opera\'e7\'e3o ou presta\'e7\'e3o anterior, efetuada com as me smas mercadori as ou seus insumos ou com o mesmo servi\'e7o, nas seguintes hip\'f3teses, sendo as mercadorias ou servi\'e7os destinados a futuras opera\'e7\'f5es ou presta\'e7 \'f5es tributadas: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da parte inicial do art. 117 foi dada pela Altera\' e7\'e3o n\'ba 54 (Decreto n\'ba 9.029, de 19/03/04, DOE de 20 e 21/03/04), efeitos a partir de 01/04/04:\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "Art. 117. Tratando-se de contribuinte n\'e3o obri gado a manter escritura\'e7\'e3o fiscal, bem como em outros casos expressamente previstos, em substitui\'e7\'e3o ao regime de que trata o artigo anterior, o imp osto a ser rec olhido poder\'e1 ser calculado pelo regime sum\'e1rio de apura\'e7\'e3o, e resul tar\'e1 da diferen\'e7a a mais entre o valor do ICMS relativo \'e0 opera\'e7\'e3 o ou presta\'e7\'e3o a tributar e o relativo a opera\'e7\'e3o ou presta\'e7\'e3o

anterior, efe tuada com as mesmas mercadorias ou seus insumos ou com o mesmo servi\'e7o, nas s eguintes hip\'f3teses, sendo as mercadorias ou servi\'e7os destinados a futuras opera\'e7\'f5es ou presta\'e7\'f5es tributadas:" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 117, I}{\*\bkmkend 117, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso I do art. 117 foi revogado pela Altera\'e7\'e3o n\'ba 9 (}{ \b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n \'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub efeitos a partir de 01/01/99}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 117, I}{\*\bkmkend 117, I}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I sa\'edd}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b as de mercadorias para microempresa comercial varejista ou microempresa ambula nte; }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 117, II}{\*\bkmkend 117, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa\'eddas d e mercadorias para comerciantes n\'e3o inscritos, inclusive para estabelecimentos de exist\'ea ncia transit\'f3ria ou pessoas que s\'f3 comercializem em per\'edodos determinad os, tais como festas natalinas, juninas ou carnavalescas; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 117, III}{\*\bkmkend 117, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub opera\'e 7\'f5es realiz adas por produtor ou extrator n\'e3o equiparado a comerciante ou industrial; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso III do Art. 117 foi dada pela Altera\'e7\ 'e3o n\'ba 54 (Decreto n\'ba 9.029, de 19/03/04, DOE de 20 e 21/03/04), efeitos a partir de 01 /04/04:\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "III - opera\'e7\'f5es realizadas por produtores o u extratores n\'e3o inscritos;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 117, IV}{\*\bkmkend 117, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub contrata\'e 7\'e3o ou subc ontrata\'e7\'e3o de transportador aut\'f4nomo; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 117, V}{\*\bkmkend 117, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\

ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub devolu\'e7\'e3 o de mercadori a por microempresa ou empresa de pequeno porte, optantes pelo Simples Nacional, ambulante, contribuinte optante pelo regime de apura\'e7\'e3o em fun\'e7\'e3o da receita bruta ou pessoa n\'e3o inscrita ou n\'e3o obrigada \'e0 emiss\'e3o de N ota Fiscal; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual do inciso V do art. 117 dada p}{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\' ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/07.\lin e \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada ao inciso V do art. 117 pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7 466, de 17/11/ 98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub para acrescentar a express\'e3o "}{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub empresa de pequeno porte, ambulante}{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ", efeitos a partir de 01/0 1/99 a 30/06/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub "V - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub devolu\'e7\'e3o de mercadoria por microempresa, empresa de pequeno po rte, ambulante, estabelecimento optante pelo regime de apura\'e7\'e3o em fun\'e7 \'e3o da recei ta bruta ou pessoa n\'e3o inscrita ou n\'e3o obrigada \'e0 emiss\'e3o de Nota Fi scal;}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 117, VI}{\*\bkmkend 117, VI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub demais caso s de reten\'e7 \'e3o ou de antecipa\'e7\'e3o do imposto. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 117, 1o}{\*\bkmkend 117, }{\b \'a7 1\'ba}{\b0 Para os efeitos da compensa\'e7\'e3o ou abatimento de que cuida este artigo, levar-se-\'e3o em conta os cr\'e9ditos fiscais constantes tan to na docu menta\'e7\'e3o fiscal da mercadoria como na documenta\'e7\'e3o fiscal do respect ivo transporte. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 117, 2o}{\*\bkmkend 117, }{\b \'a7 2\'ba}{\b0 O documento comprobat\'f3rio do cr\'e9dito fiscal ser\'e1 desdobrado pela reparti\'e7\'e3o fiscal do local onde ocorrer a sa\'edda parcela da da merc adoria ou cada presta\'e7\'e3o de servi\'e7o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 117, 3o}{\*\bkmkend 117, }{\b \'a7 3\'ba}{\b0 Se as mercadorias estiverem desacompanhadas de documenta\' e7\'e3o fiscal ou acompanhadas de documento inid\'f4neo (}{\ul\cf5 art. 209 e se u par\'e1g rafo}{\b0 ), o imposto ser\'e1 exigido pelo seu total, sem qualquer dedu\'e7\'e3 o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 117, 4o}{\*\bkmkend 117, }{\b \'a7 4\'ba} Nas opera\'e7\'f5es de sa\'eddas efetuadas por produtor rural o

1o

2o

3o

4o

u extrator n\'e3o equiparado a comerciante ou a industrial o cr\'e9dito fiscal r elativo \'e0s opera\'e7\'f5es ou presta\'e7\'f5es anteriores ser\'e1 apurado mediante ap lica\'e7\'e3o dos percentuais especificados no Anexo 98 sobre o valor do d\'e9bi to. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O \'a7 4\'ba foi acrescentado ao art. 117 pela Altera\'e7\'e3o n\'ba 54 (Decreto n\'ba 9.029, de 19/03/04, DOE de 20 e 21/03/04), efeitos a partir d e 01/04/04. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O V\line Do Regime de Apura\'e7\'e3o do Imposto em Fun\'e7\'e3o da Receita Bruta \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 118}{\*\bkmkend 118}{\b Art. 118. }{\b0 Em substitui\'e7\'e3o ao regime normal de apura\'e7\'e3o, o imposto a ser recolhido poder\'e1 ser calculado pelo regime de apura\'e7\'e3o em fun\'e7\'e3o da receita br uta, com base em percentuais a serem aplicados sobre o valor da receita bruta me nsal relativa \'e0s sa\'eddas de mercadorias e as presta\'e7\'f5es de servi\'e7o s de transportes tributadas, quando se tratar de: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3 o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub do art. 118 foi dada pela Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040 de 28 /09/01, DOE de 29 e 30/09/01)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 118. }{\b0\i\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Em substitui\'e7\'e3o ao regime nor mal de apura\'e7\'e3o, o imposto a ser recolhido poder\'e1 ser calculado pelo re gime de apura\'e7\'e3o em fun\'e7\'e3o da receita bruta, com base em percentuais a serem aplic ados sobre o valor da receita bruta mensal relativa \'e0s sa\'eddas de mercadori as cujas opera\'e7\'f5es sejam tributadas, quando se tratar de:}{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 118, I}{\*\bkmkend 118, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso I do art. 118 foi revogado pelo pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decr eto n\'ba 7466 , de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub efeitos a partir de 01/01/99}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub .\line \line Reda\'e7\'e3o origin\'e1ria:\line }{\

b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkm kstart 118, I}{\*\bkmkend 118, I}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub I - mic}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub roempresas industriais, observado o disposto nos arts. 383 a 39 2; }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 118, II}{\*\bkmkend 118, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub opera\'e7\' f5es de vendas direta a consumidor final realizadas por restaurantes, churrascarias, pizzarias , lanchonetes, cantinas, choperias, whiskeria, bares, padarias, pastelarias, con feitarias, do\'e7arias, bombonerias, sorveterias, casas de ch\'e1, lojas de \'93 delicatessen \'94, servi\'e7os de \'93buffet\'94, hot\'e9is, apart-hot\'e9is, mot\'e9is, pous adas, pens\'f5es, albergues, fornecedores de refei\'e7\'f5es, al\'e9m de outros servi\'e7os de alimenta\'e7\'e3o, observado o disposto no}{\b0\i0\ul\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 504}{\b0\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7 \'e3o atual do inciso II do art. 118 foi dada pela }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 27 (Decreto n \'ba 8040 de 28/09/01, DOE de 29 e 30/09/01)\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II do art. 118 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Altera\'e7\'e3o n\'ba 05 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - restaurantes, churrascarias, pizzarias, lanchonetes, bares, padarias, pastelarias, confeitarias, do\'e7arias , bombonerias, sorveterias, casas de ch\'e1, lojas de \'93delicatessen\'94, serv i\'e7os de \'93buffet\'94, hot\'e9is, mot\'e9is, pousadas, fornecedores de refei \'e7\'f5es e o utros servi\'e7os de alimenta\'e7\'e3o, observado o disposto no art. 504".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II do art. 118 pela }{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o}{\b0\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 04 (}{\b\i0\ul\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 6903, de 16/10/97, DO E de 17/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "II restaurantes, churrascarias, pizzarias, lanchonetes, bares, padarias, pastelari as, confeitarias, do\'e7arias, bombonerias, sorveterias, casas de ch\'e1, lojas de \'93delicatessen\'94, servi\'e7os de \'93buffet\'94, hot\'e9is, mot\'e9is, fo rnecedores de

refei\'e7\'f5es e outros servi\'e7os de alimenta\'e7\'e3o, observado o disposto nos arts. 504 e 505.\'94\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - restaurantes, churrascarias, pizzarias, lanchonetes, bares, padarias, pastelarias, confeitarias, do\'e7arias, bombonerias, sorveterias, casas de ch\'e1, lojas de \'93delicatessen\'94, servi \'e7os de \'93 buffet\'94, fornecedores de refei\'e7\'f5es e outros servi\'e7os de alimenta\'e7 \'e3o, observado o disposto nos arts. 504 e 505.\'94 \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub estabelecimentos industriais do ramo de vestu\'e1rio , cal\'e7ados e artefatos de tecidos, observado o disposto no }{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 505}{\b0\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub .}{\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub A reda\'e7\'e3o atual do inciso III do art. 118 foi dada pela }{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 27 (De creto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01)\line \line }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III, tendo sido acrescentado ao art. 118 pela }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 05 (}{\b\i0\ul\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 04/03/98),\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "III - estabelecimentos industriais do ramo de vestu\'e1rio, cal\'e7a dos e artefato s de tecidos (posi\'e7\'e3o 25 do c\'f3digo de atividades econ\'f4micas), observ ado o disposto no art. 505." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 118, IV}{\*\bkmkend 118, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV -}{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub presta\'e7\ 'f5es de servi \'e7o de transporte intermunicipal e interestadual de pessoas, observado o dispo sto no art. 505-A. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso IV do art. 118 foi dada p}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\' e3o n\'ba 37 ( }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decret o n\'ba 8409, de 26/12/02, DOE de 27/12/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso IV, tendo si

do acrescentado ao art. 118 pela Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01), efeitos at\'e9 26/12/02:\line }{\b0\i\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - presta\'e7\'f5es de servi\'e7 o de transporte intermunicipal e interestadual de passageiros, observado o dispo sto no art. 505-A." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 118, 1o}{\*\bkmkend 118, 1o }{\b \'a7 1\'ba }O tratamento tribut\'e1rio previsto neste artigo tomar\'e1 como base, para fins de enquadramento no cadastro de contribuintes, as atividades co nstantes n o Anexo 96 deste Regulamento e enquadradas nos C\'f3digos de Classifica\'e7\'e3o Nacional de Atividade Econ\'f4mica - Fiscal (CNAE \'96 Fiscal) nele referido. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 1\'ba foi acrescentado ao art. 118 pela Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01) \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 118, 2o}{\*\bkmkend 118, 2o }{\b \'a7 2\'ba }Os estabelecimentos cuja atividade preponderante n\'e3o se cons titua fato gerador do ICMS, poder\'e3o optar pelo regime de pagamento previsto n o {\i capu t}, desde que exer\'e7am quaisquer das atividades constantes no Anexo 96, observ adas as disposi\'e7\'f5es dos art. 504 a 505-A. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 2\'ba foi acrescentado ao art. 118 pela Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01) \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O V-A\line Do Regime Especial Unificado de Arrecada\'e7\'e3o de Tributos e Contribui\'e7\'f5es - Simples Nacional \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual da Se\'e7\'e3o V-A do Cap\'edtulo XIII do T\'edtulo I dada p}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e 7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub (Decreto n\'ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a p artir de 01/07 /07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Reda\'e7\'e3o anterior dada \'e0 Se\'e7\'e3o V-A, tendo sido acrescent ada pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/01/99 a 30/06/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub "} {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub SE\'c7\ 'c3O V-A\line Do Regime Simplificado de Apura\'e7\'e3o do Imposto (SimBahia)\lin e Art. 118-A. Em substitui\'e7\'e3o ao regime normal de apura\'e7\'e3o, o impost o poder\'e1 se r apurado e pago:\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior do inciso I do art. 118-A dada pel

a Altera\'e7\'e3o n\'ba 64 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub (Decreto n\'ba 9513, de 10/08/05, DOE de 11/08/05)}{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos de 01/09/2005 a 30/06/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - trat ando-se de microempresa, em valores fixos, a serem determinados em fun\'e7\'e3o da receita bruta, nos termos do art. 386-A;"\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso I do a rt. 118-A, tendo sido acrescentado pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub , efeitos de 01/01/99 a 31/08/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 118-A, I}{\*\bkmkend 118A, I}I - trata ndo-se de microempresa, em valores fixos, a serem determinados em fun\'e7\'e3o d a receita bruta ajustada, nos termos do art. 386-A;"\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao incis o II do art. 118-A pela Altera\'e7\'e3o n\'ba 64 }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 9513, de 10/08/05, DOE de 11/08/05)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub , efeit os de 01/09/2005 a 30/06/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub II - tratando-se de empresa de pequeno porte, mediante ap lica\'e7\'e3o, sobre a receita bruta mensal, de percentuais a serem determinados em fun\'e7\'e 3o da receita bruta acumulada, nos termos do art. 387-A."\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao inciso II do art. 118-A, tendo sido acrescentado pela Altera\'e7\'e3o n\'ba 9 (} {\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub , efeitos de 01/01/99 a 31/08/05:\line }{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 118-A, II}{ \*\bkmkend 118-A, II}II - tratando-se de empresa de pequeno porte, mediante apli ca\'e7\'e3o, s obre a receita bruta mensal, de percentuais a serem determinados em fun\'e7\'e3o da receita bruta ajustada acumulada, nos termos do art. 387-A." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 118-A}{\*\bkmkend 118-A}{\b Art. 118-A.}{\b0 Em substitui\'e7\'e3o ao regime normal de apura\'e7\'e3o, o valor d evido mensalmente pelas microempresas ou empresas de pequeno porte poder\'e1 ser determinado m ediante aplica\'e7\'e3o das al\'edquotas constantes das tabelas dos anexos da Re solu\'e7\'e3o do CGSN n\'ba 5, de 30 de maio de 2007, sobre as receitas determin adas na forma da referida Resolu\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 118-A, pargro nico}{\*\bkmken d 118-A, pargro nico}{\b Par\'e1grafo \'fanico. }Tratando-se de Microempreendedor Individual\'96MEI, definido como tal na Lei Complementar n\'ba 123, de 14 de dez embro de 2006, o recolhimento dos impostos e contribui\'e7\'f5es abrangidos pelo Simpl es Nacional ser\'e1 feito em valores fixos mensais, na forma prevista na referid a Lei Complementar. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs

p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico foi acrescentado ao}{\b\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub rt. 118-A pela Altera\'e7\'e3o n\'ba 120 (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11576}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 08/06/09, DOE de 09/06/09), efeitos a partir de 01/07/09. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O VI\line Do Regime de Arbitramento \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 119}{\*\bkmkend 119}{\b Art. 119. }{\b0 A apura\'e7\'e3o do imposto pelo regime de arbitramento ser\'e1 feita nas hip\'f3teses e segundo os crit\'e9rios e formalidades previstos nos }{\b0\ul\cf 5 arts. 937 a 939}{\b0 . \par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO XIV\line DO RECOLHIMENTO DO IMPOSTO \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O I\line Da Forma e do Local de Recolhim ento \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 120}{\*\bkmkend 120}{\b Art. 120. }{\b0 Compete ao Secret\'e1rio da Fazenda disciplinar a forma de recolhimento d o ICMS e seus acr\'e9scimos. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 120 foi dada pela Altera\'e7\'e3o n 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00).\line \line Os efeitos das m odifica\'e7 \'f5es produzidas pela Altera\'e7\'e3o 15 foram postergados para 01/06/00, confo rme disposto no art. 4\'ba da Altera\'e7\'e3o n\'ba 16 (Decreto n\'ba 7759 de 23 /02/00, DOE de 24/02/00).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 120 pela Altera\'e7\'e3o n\'ba 15 (Decreto n \'ba 7729, de 29/12/99, DOE de 30/12/99), efeitos a partir de 01/03/00:\line }{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmk start 120}{\*\bkmkend 120}Art. 120. O recolhimento do ICMS e seus acr\'e9scimos ser\'e1 feito atrav\'e9s da rede banc\'e1ria autorizada."\line \line }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\li ne "{\*\bkmkstart 120}{\*\bkmkend 120}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub Art. 120. O recolhimento do ICMS e seus acr\'e9scimos ser\' e1 feito atrav\'e9s da rede banc\'e1ria autorizada ou da rede pr\'f3pria de arre cada\'e7\'e3o da Secretaria da Fazenda.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub ". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 120, Pargrafo nico}{\*\bkmken d 120, Pargrafo nico}{\b Par\'e1grafo \'fanico.} {\b Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico do art. 120 foi revogado pela Altera\'e7\'e3

o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00).\line \line }{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior da da ao par\'e1grafo \'fanico, tendo sido acrescentado ao art. 120 pela Altera\'e7 \'e3o n\'ba 15 (Decreto n\'ba 7729, de 29/12/99, DOE de 30/12/99), efeitos a par tir de 01/03/0 0.\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "Par\'e1grafo \'fanico. O recolhimento poder\'e1 ser feito atrav\'e9s da rede pr\'f3pria de arrecada\'e7\'e3o da Secretaria da Fazenda:\line }{\b0\i\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - quando n\'e3o existir ag\'eanci a banc\'e1ria autorizada a arrecadar tributos estaduais no Munic\'edpio de orige m das opera\'e7\'f5es ou presta\'e7\'f5es;\line II - nas situa\'e7\'f5es previst as no item 1 d a al\'ednea \'93c\'94 e nas al\'edneas \'93a\'94 e \'93d\'94, do inciso II do ar t. 125;\line III - na hip\'f3tese de que trata o art. 613.". \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 121}{\*\bkmkend 121}{\b Art. 121. }{\b0\cf0 O ICMS e seus acr\'e9scimos ser\'e3o recolhidos mediante: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 121 foi dada pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub efeitos a partir de 01/01/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub I}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 121}{\*\bkmke nd 121}}{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 121. }{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O ICMS e seus acr\'e9scimos ser\'e3o recolhidos mediante o Documento de Arrecada\'e7\'e3o Estadual (DAE ), Anexo 84.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 121, I}{\*\bkmkend 121, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Documento de A rrecada\'e7 \'e3o Estadual (DAE), Anexo 84; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub O inciso I foi acrescentado ao art. art. 121 pela Altera\'e7\'e3o n \'ba 9 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub efeitos a partir de 01/01/99}{\b\i0\ul0\strike0\v0\exp

nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 121, II}{\*\bkmkend 121, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub documento \ 'fanico de arr ecada\'e7\'e3o gerado por aplicativo espec\'edfico, dispon\'edvel no portal do S imples Nacional no endere\'e7o eletr\'f4nico www.receita.fazenda.gov.br, tratand o-se de microempresa ou empresa de pequeno porte optante pelo Simples Nacional; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso II do art. 121 dada p}{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\' ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/07.\lin e \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada ao inciso II, tendo sido acrescentado ao art. art. 121 pela Al tera\'e7\'e3o n\'ba 9 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf5 \nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/01/99 a 30/06/0 7:\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - carn\ 'ea de pagamento ou autoriza\'e7\'e3o do sujeito passivo para d\'e9bito em conta ou cobran\'e7a atrav\'e9s de agente arrecadador credenciado pela Fazenda Estadu al, no caso de microempresa." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} O pagamento do imposto, q uando feito mediante Agentes de Tributos Estaduais na fun\'e7\'e3o de agentes ar recadadores da rede pr\'f3pria da Secretaria da Fazenda, ser\'e1 efetuado em moe da nacional. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico foi renumerado para \'a7 1\'ba pela Altera\' e7\'e3o n\'ba 58 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub De creto n\'ba 9.188, de 28/09/04, DOE de 29/09/04}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }Nas hip\'f3teses em que o pagamento do ICMS seja exigido no momento da sa\'edda das mercadorias, dever\'e 1 ser consignado no campo \'93Informa\'e7\'f5es Complementares\'94 do DAE o n\'f amero da respe ctiva Nota Fiscal que acobertar a opera\'e7\'e3o. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 2\'ba foi acrescentado ao art. 121 pela Altera\'e7\'e3o n\'ba 58 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub D

ecreto n\'ba 9 .188, de 28/09/04, DOE de 29/09/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub ). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 122}{\*\bkmkend 122}{\b Art. 122. }{\b0 O contribuinte que, por dificuldades financeiras, n\'e3o puder liquidar d e uma s\'f3 vez o d\'e9bito tribut\'e1rio decorrente de auto de infra\'e7\'e3o o u de den\'fanc ia espont\'e2nea, pertinente ao ICMS, poder\'e1 solicitar o pagamento em parcela s mensais e sucessivas, em qualquer fase do correspondente processo, na forma pr evista na legisla\'e7\'e3o vigente. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 122 foi dada pela Altera\'e7\'e3o n\'b a 100 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10984, de 26/03/08, DOE de 27/03/08), efeitos a partir de 27/03/08.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o origin\'e1ria, efeitos at\'e9 26/03/08:\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "Art. 122. O contribuinte que, por dificulda des financeiras, n\'e3o puder liquidar de uma s\'f3 vez o d\'e9bito tribut\'e1ri o decorrente de auto de infra\'e7\'e3o ou de den\'fancia espont\'e2nea, pertinen te ao ICMS, po der\'e1 solicitar o pagamento em parcelas mensais e sucessivas, em qualquer fase do correspondente processo, na forma prevista no Regulamento do Processo Admini strativo Fiscal, observado, ainda, o disposto no }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub par\'e1grafo \'fanico do art. 32 da Lei n\'ba 7014 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 4 de dezembro de 1996.}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\ cf0\nosupersub " \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 123}{\*\bkmkend 123}{\b Art. 123. }{\b0 Para recolhimento de tributos devidos a unidade da Federa\'e7\'e3o divers a da do domic\'edlio do contribuinte, ser\'e1 utilizada a Guia Nacional de Recol himento de Tri butos Estaduais (GNRE), conforme modelo do Anexo 85, em conson\'e2ncia com o art . 88 do Conv\'eanio SINIEF 06/89, com a reda\'e7\'e3o dada pelo Ajuste SINIEF 06 /01, em 3 vias, que ter\'e3o a seguinte destina\'e7\'e3o (Ajustes SINIEF 03/93, 11/97 e 06/01) : \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do art. 123 foi dada pela Altera\'e7\'e3o n\'ba 28, (Decreto n\'ba 8 066, de 21/11/01, DOE de 22/11/01), efeitos a partir de 04/10/01.\line \line Red a\'e7\'e3o ant erior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub do art. 123 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\ex pndtw0\outl0

\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeit os at\'e9 03/10/01:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub "Art. 123. Para recolhimento de tributos devidos a unidade da Federa \'e7\'e3o diversa da do domic\'edlio do contribuinte, ser\'e1 utilizada a Guia N acional de Recolhimento de Tributos Estaduais (GNRE), conforme modelo do Anexo 8 5, em conson \'e2ncia com o art. 88 do Conv\'eanio SINIEF 06/89, com a reda\'e7\'e3o dada pel o Ajuste SINIEF 11/97, em 3 vias, que ter\'e3o a seguinte destina\'e7\'e3o (Ajus tes SINIEF 03/93 e 11/97):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 123. Para recolhimento de tributos devidos a unidade da Federa\'e7\'e3o diversa da do domic\'edlio do con tribuinte, ser \'e1 utilizada a Guia Nacional de Recolhimento de Tributos Estaduais (GNR), cujo formul\'e1rio poder\'e1 ser confeccionado pelos bancos comerciais estaduais ou pela Secretaria da Fazenda, conforme modelo do Anexo 91, em conson\'e2ncia com o art. 88 do Co nv\'eanio SINIEF 6/89, com a reda\'e7\'e3o dada pelo Ajuste SINIEF 3/93, em 3 vi as, no m\'ednimo, que ter\'e3o a seguinte destina\'e7\'e3o (Ajuste SINIEF 3/93): " \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 1\'aa via ser\'e1 remetida pelo agente arrecadador a o fisco da uni dade federada favorecida; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a 2\'aa via ficar\'e1 em poder do contribuinte; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a 3\'aa via: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 123, III, a}{\*\bkmkend 1 23, III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b ser\'e1 reti da pelo fisco federal, por ocasi\'e3o do despacho aduaneiro ou da libera\'e7\'e3 o da mercadoria na importa\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 123, III, b}{\*\bkmkend 1 23, III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b ser\'e1 reti da pelo fisco estadual da unidade da Federa\'e7\'e3o destinat\'e1ria, no caso da exig\'eancia do recolhimento imediato, hip\'f3tese em que acompanhar\'e1 o tr\' e2nsito da mercadoria. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba}{\b0 As vias da GNRE n\'e 3o se substituem nas suas respectivas destina\'e7\'f5es. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba}{\b0 }As empresas interes sadas em imprimir e comercializar a GNRE observar\'e3o o disposto no \'a7 5\'ba do art. 88 do {\b0 Conv\'eanio SINIEF} 06/89. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 2\'ba}{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1

\fs20\cf0\nosupersub do art. 123 foi dada pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 28, (Decreto n\'b a 8066, de 21/11/01, DOE de 22/11/01).\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba As empresa s interessadas em imprimir e comercializar a GNRE observar\'e3o o disposto no \' a7 5\'ba do Aj uste SINIEF 11/97." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba }Fica autorizada a emiss\' e3o da GNRE por meio eletr\'f4nico, desde que atenda \'e0s especifica\'e7\'f5es contidas no \'a7 5\'ba do art. 88 do {\b0 Conv\'eanio SINIEF} 06/89. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 3\'ba}{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub do art. 123 foi dada pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 28, (Decreto n\'b a 8066, de 21/11/01, DOE de 22/11/01).\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 3\'ba Fica autor izada a emiss\'e3o da GNRE por meio eletr\'f4nico, desde que atenda \'e0s especi fica\'e7\'f5es contidas no \'a7 5\'ba da cl\'e1usula primeira do Ajuste SINIEF 11/97." \par }\pard \s5 \qc\sa180 {\*\bkmkstart Seo II, Captulo XIV, Ttulo I}{\*\bkmkend Seo I I, Captulo XIV, Ttulo I}{\b SE\'c7\'c3O II\line Dos Prazos de Recolhimento do Impo sto \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O I\line Dos Prazos de Recolhimento d o ICMS pelos Estabelecimentos Sujeitos ao Regime Normal de Apura\'e7\'e3o, }{\b\ cf0 ao Regime de Apura\'e7\'e3o em Fun\'e7\'e3o da Receita Bruta e ao Regime Sim plificado de A pura\'e7\'e3o \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A denomina\'e7\'e3o atual da "Subse\'e7\'e3o I" foi dada pela Altera\'e7\ 'e3o n\'ba 9 ( }{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub efeitos a partir de 01/01/99}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\l ine }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub SUBSE\'c7\'c3O I\l ine }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Do s Prazos de Re colhimento do ICMS pelos Estabelecimentos Sujeitos ao Regime Normal de Apura\'e7 \'e3o e ao Regime de Apura\'e7\'e3o em Fun\'e7\'e3o da Receita Bruta}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ".

\par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 124}{\*\bkmkend 124}{\b Art. 124. }{\b0 O recolhimento do ICMS ser\'e1 feito (}{\b0\ul\cf5 art. 980}{\b0 ): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub do art. 124 e seus incisos foi dada pela Altera\'e7\'e3o n\'ba 9 (}{ \b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n \'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub efeitos a partir de 01/01/99}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 124}{ \*\bkmkend 124 }}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 124. O recolhimento do ICMS ser\'e1 feito at\'e9 o dia 9 do m\'eas subseq\'fcent e ao da ocorr\'eancia dos fatos geradores (art. 980):\line I - pelos estabelecim entos inscrito s na condi\'e7\'e3o de contribuintes normais sujeitos ao regime normal de apura\ 'e7\'e3o do imposto;\line II - pelos contribuintes que optarem pelo regime de ap ura\'e7\'e3o do imposto em fun\'e7\'e3o da receita bruta, inclusive as microempr esas industria is.}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 124, I}{\*\bkmkend 124, I}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 o dia 9 do m\'eas s ubseq\'fcente ao da ocorr\'eancia dos fatos geradores: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub pelos contribuintes sujeitos ao regime normal de apura\'e7\'e3 o do imposto; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual da al\'ednea "a" do inciso I do art. 124 dada p}{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (D ecreto n\'ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/ 07/07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "a) pelos estabelecimentos inscritos na condi\'e7\'e 3o de contribu intes normais sujeitos ao regime normal de apura\'e7\'e3o do imposto;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out

l0\shad0\f0\fs24\cf0\nosupersub pelos contribuintes que optarem pelo regime de a pura\'e7\'e3o do imposto em fun\'e7\'e3o da receita bruta; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A al\'ednea "c" do inciso I do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub do art. 124 foi revogada p}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10.396, de 06 /07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/07.\line \line }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "c" do inciso I do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub do art. 124 pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7466, de 17/11 /98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub efe itos a partir de 01/01/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub .\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub "c) pelas empresas de pequeno porte que optarem pelo regime simplificado d e apura\'e7\'e3o (SimBahia);" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 124, II}{\*\bkmkend 124, II}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pelas mic roempresas ou empresas de pequeno porte que optarem pelo Simples Nacional, nos prazos estabele cidos em resolu\'e7\'e3o do Comit\'ea Gestor do Simples Nacional (CGSN); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual do inciso II do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 124 foi dada p}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 99 }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10840, de 18/ 01/08, DOE de 19 e 20/01/08), efeitos a partir de 19/01/08.\line \line }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o a nterio dada ao inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub do art. 124 pel}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0

\nosupersub a Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos de 01/07/07 a 18/01/08:\line }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "II - pelas microempresas ou empresas de pequeno p orte que optarem pelo Simples Nacional, at\'e9 o \'faltimo dia \'fatil da primei ra quinzena do m\'eas subseq\'fcente \'e0quele em que houver sido auferida a rec eita bruta;" \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 30/06/07:\line }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - pelas microempr esas que optar em pelo regime simplificado de apura\'e7\'e3o (SimBahia), nas datas fixadas:\lin e a) nos carn\'eas de pagamento; ou\line {\*\bkmkstart 124, II, "b"}{\*\bkmkend 124, II, "b"}b) no conv\'eanio firmado entre a Fazenda Estadual e o agente arr ecadador crede nciado." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 124, 1o}{\*\bkmkend 124, 1o }{\b \'a7 1\'ba}{\b0 O disposto neste artigo n\'e3o se aplica \'e0s hip\'f3tese s em que estejam previstos, neste Regulamento, prazos de recolhimento especiais. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 124, 2o}{\*\bkmkend 124, 2o }{\b \'a7 2\'ba}{\b0 N\'e3o obstante o prazo fixado neste artigo, as obriga\'e7 \'f5es consideram-se vencidas na data em que termine o per\'edodo de apura\'e7\' e3o e s \'e3o liquidadas por compensa\'e7\'e3o ou mediante pagamento em dinheiro. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O II\line Dos Prazos ou Momentos de R ecolhimento do ICMS por Antecipa\'e7\'e3o \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 125}{\*\bkmkend 125}{\b Art. 125. }{\b0 O imposto ser\'e1 recolhido por antecipa\'e7\'e3o, pelo pr\'f3prio contri buinte ou pelo respons\'e1vel solid\'e1rio: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - revogado \par }\pard \s21 \qj\sa180\tx765\tx7290\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt \brdrs\brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brd rw14\brsp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf6\nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub O inciso I do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub do art. 125 foi revogado pela Altera\'e7\'e3o n\'ba 52 }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8969} {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 12/02/04, DOE de 13/02/04), efeitos a partir de 01/03/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line Reda\'e7\'e3o anterior dada \' e0 al\'ednea " e", tendo sido acrescentada ao inciso I do art. 125 pela Altera\'e7\'e3o n\'ba 4 9 (Decreto n\'ba 8.853, de 23/12/03, DOE de 24/12/03), efeitos de 01/02/04 a 29/ 02/04:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub "}{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub e)}{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub }{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub nas aquisi\'e7\'f5es interestaduai s de aves vivas e gado bovino, bufalino e su\'edno em p\'e9 destinados ao abate, relativamente a antecipa\'e7\'e3o tribut\'e1ria dos produtos comest\'edveis res ultantes."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0

\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "c", do inciso I do art. 125 pela Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07 /00), efeitos de 18/07/00 a 29/02/00:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub "{\*\bkmkstart 125, I, c}{\*\bkmkend 125, I, c}}{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub c) tratando-se de mercadorias sujeitas a substitui\'e7\'e3o tribut\'e1ria prevista em conv\'ean io ou protocol o com outra unidade federada, nas seguintes situa\'e7\'f5es:\line 1 - quando os valores referentes ao frete ou seguro n\'e3o forem conhecidos pelo sujeito passi vo por substitui\'e7\'e3o tribut\'e1ria, exceto nas situa\'e7\'f5es indicadas na no item 1.2 d a al\'ednea \'93c\'94 do inc. II, hip\'f3tese em que estas parcelas compor\'e3o a base de c\'e1lculo do imposto a ser recolhido na entrada no territ\'f3rio dest e Estado;\line 2 - nos casos em que a MVA estabelecida pelo acordo interestadual seja inferior \'e0 prevista para as opera\'e7\'f5es internas, ressalvado o disposto no item 1 .2 da al\'ednea "c" do inc. II;\line 3 - quando houver previs\'e3o de pauta fisc al, para as opera\'e7\'f5es relativas \'e0 substitui\'e7\'e3o tribut\'e1ria, se esta for super ior \'e0 base de c\'e1lculo estabelecida no acordo interestadual, ressalvado o d isposto no item 1.2 da al\'ednea "c" do inc. II;"\line \line }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior da da ao item 3, tendo sido acrescentado \'e0 al\'edena "d", do inciso I do art. 125 pela Altera\ 'e7\'e3o n\'ba 13 (Decreto n\'ba 7691, de 03/11/99, DOE de 04/11/99), efeitos de 04/11/99 a 17/07/00:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub "3 - \'e0s opera\'e7\'f5es com combust\'edveis derivados de petr\'f3 leo, devendo o imposto relativo \'e0 substitui\'e7\'e3o tribut\'e1ria ser recolh ido no momento indicado no inciso II deste artigo, ressalvado o disposto no \'a7 2\'ba do art. 512-A;\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "a", do inciso I do art. 125 pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf5\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/01/99 a 29/ 02/04:\line }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bk mkstart 125, I, a}{\*\bkmkend 125, I, a}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub a) }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub nas aquisi\'e7\'f5es interestaduais, tratando-se de mercado rias enquadradas no regime de substitui\'e7\'e3o tribut\'e1ria por antecipa\'e7\ 'e3o pela legisla\'e7\'e3o estadual interna, por\'e9m n\'e3o prevista a substitu i\'e7\'e3o tri but\'e1ria em conv\'eanio ou protocolo com a unidade federada de origem, inclusi ve quando aquelas mercadorias forem destinadas a microempresa e empresa de peque no porte, quando inscritas como tais no cadastro estadual, ressalvada a hip\'f3t ese da }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub al\'ednea \'9 3c\'94 do inciso II}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub , sem perder de vista as situa\'e7\'f5es em que n\'e3o se far\'e1 a antecipa\'e7 \'e3o do imposto (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub art. 355}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub );"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0

\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "c", do inciso I do art. 125 pela Altera\'e7\'e3o n\'ba 6 (Decreto n\'ba 7295 de 04/05/98, DOE de 05/05/98), efeitos de 05/05/98 a 17/07/00:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub "{\*\bkmkstart 125, I, c}{\*\bkmkend 125, I, c}c) quando a reten\'e7\'e3o do imposto tiver sido feita a menos, por n\'e3o terem sido inclu\ 'eddos, na base de c\'e1lculo, os valores referentes a frete ou seguro, em virtu de de n\'e3o s erem esses valores conhecidos pelo sujeito passivo por substitui\'e7\'e3o no mom ento da emiss\'e3o do documento fiscal, bem como nos casos em que a MVA prevista em acordo interestadual seja inferior \'e0s aplicadas nas opera\'e7\'f5es inter nas com a mesm a mercadoria, sendo que, nos demais casos de falta de reten\'e7\'e3o ou de reten \'e7\'e3o a menos, compete ao sujeito passivo por substitui\'e7\'e3o efetuar a c omplementa\'e7\'e3o no prazo do art. 126;"\line \line }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 1 25, I}{\*\bkmkend 125, I}I - at\'e9 o dia 10 do m\'eas subseq\'fcente ao da entr ada da mercado ria no estabelecimento do adquirente ou em outro por ele indicado: (efeitos at\' e9 29/02/04)\line {\*\bkmkstart 125, I, a}{\*\bkmkend 125, I, a}a) nas aquisi\'e 7\'f5es interestaduais, tratando-se de mercadorias enquadradas no regime de subs titui\'e7\'e3o tribut\'e1ria por antecipa\'e7\'e3o pela legisla\'e7\'e3o estadual interna, por \'e9m n\'e3o prevista a substitui\'e7\'e3o tribut\'e1ria em conv\'eanio ou proto colo com a unidade federada de origem, inclusive quando destinadas a microempres a comercial va rejista, ressalvada a hip\'f3tese da al\'ednea \'93c\'94 do inciso II; (efeitos at\'e9 31/12/98)\line {\*\bkmkstart 125, I, b}{\*\bkmkend 125, I, b}b) pelas far m\'e1cias, drogarias e casas de produtos naturais, na hip\'f3tese do \'a7 2\'ba do art. 353; \line c) quando a reten\'e7\'e3o do imposto tiver sido feita a menos, unicamente por n\'e3o terem sido inclu\'eddos, na base de c\'e1lculo, os valores referente s a frete ou seguro, em virtude de n\'e3o serem esses valores conhecidos pelo su jeito passivo por substitui\'e7\'e3o no momento da emiss\'e3o do documento fiscal, sendo que, nos demais casos de falta de reten\'e7\'e3o ou de reten\'e7\'e3o a menos, compet e ao sujeito passivo por substitui\'e7\'e3o efetuar a complementa\'e7\'e3o no pr azo do art. 12 6; (efeitos at\'e9 04/05/98)\line {\*\bkmkstart 125, I, d}{\*\bkmkend 125, I, d} d) nas importa\'e7\'f5es do exterior e nas arremata\'e7\'f5es de mercadorias imp ortadas e apreendidas ou abandonadas, tratando-se de mercadorias enquadradas no regime de subs titui\'e7\'e3o tribut\'e1ria por antecipa\'e7\'e3o pela legisla\'e7\'e3o estadua l interna, relativamente ao imposto correspondente \'e0 opera\'e7\'e3o ou opera\ 'e7\'f5es subseq\'fcentes, sendo que a presente disposi\'e7\'e3o n\'e3o se aplic a:\line {\* \bkmkstart 125, I, d, 1}{\*\bkmkend 125, I, d, 1}1 - ao imposto de responsabilid ade direta do importador, relativo \'e0 entrada ou \'e0 arremata\'e7\'e3o, que s er\'e1 recolhido no momento e forma previstos no art. 572;\line {\*\bkmkstart 12 5, I, d, 2}{\* \bkmkend 125, I, d, 2}2 - \'e0s situa\'e7\'f5es excepcionais a que alude a al\'e dnea \'93c\'94 do inciso II;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 125, II}{\*\bkmkend 125, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub antes da e ntrada no terr it\'f3rio deste Estado, de mercadorias procedentes de outra unidade da Federa\'e 7\'e3o ou do exterior, observado o disposto nos \'a7\'a7 7\'ba e 8\'ba:

\par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do inciso II do }{\b\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 foi dada Altera\'e7\'e 3o n\'ba 141 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub (Decreto n\'ba 12534, de 23/12/10, DOE de 24/12/10), efeitos a partir de 01/03/11:\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub parte inicial do inciso II do }{\b\i\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub do art. 125}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 52 (}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8969}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 12/02/04, DOE de 13/02/04), efeitos de 01/03/04 a 28/02/11:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub II - na entrada no territ\'f3rio deste Estado, de mer cadorias proce dentes de outra unidade da Federa\'e7\'e3o ou do exterior, observado o disposto nos \'a7\'a7 7\'b0 e 8\'b0:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub capu t }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do a rt. 125 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Altera \'e7\'e3o n\'ba 15 (Decreto n\'ba 7729, de 29/12/99, DOE de 30/12/99), conforme disposto no art. 4\'ba da Altera\'e7\'e3o n\'ba 16 (Decreto n\'ba 7759 de 23/02/ 00, DOE de 24/02/00), efeitos de 01/06/00 a 29/02/04:\line }{\b0\i\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - na entrada no territ\'f3rio d este Estado, de mercadorias procedentes de outra unidade da Federa\'e7\'e3o ou d o exterior:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 31/05/00:\line }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 125, II}{\*\bkmkend 125, II}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub II - na entrada no territ\'f3rio deste Estado, na primeira reparti\' e7\'e3o fazend\'e1ria da fronteira ou do percurso, de mercadorias procedentes de outra unidade da Federa\'e7\'e3o:" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 125, II, a}{\*\bkmkend 12 5, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub destinadas a: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\

nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub parte inicial da al\'ednea "a", do inciso II do }{\b\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 }{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 66 (Decreto n\'ba 9547, de 20/09/05, DOE de 21/09/05).\line \line Reda\'e7\'e3o anterior dada \'e0}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub parte inicial da al\'ednea "a", do inciso II do }{\b\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 pela }{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 52 (}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8969}{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 12/02/04, DOE de 13/02/04), efeitos de 01/03/04 a 20/09/05}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "a) destinadas a comercializa\'e7\'e3o por:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "a", do inciso II do }{\b\i\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 51 (Decreto n \'ba 8882, de 20/01/04, DOE de 21/01/04), efeitos de 21/01/04 a 29/02/04:\line } {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a) destinad as a ambulante , no caso de mercadorias enquadradas no regime de substitui\'e7\'e3o tribut\'e1r ia; ou a contribuinte em situa\'e7\'e3o cadastral irregular; n\'e3o inscrito ou sem destinat\'e1rio certo, neste caso seja qual for a mercadoria, sendo esta des tinada a comer cializa\'e7\'e3o ou outros atos de com\'e9rcio sujeitos ao ICMS, a menos que o i mposto devido a este Estado tenha sido retido por respons\'e1vel tribut\'e1rio i nscrito no cadastro estadual na condi\'e7\'e3o de contribuinte substituto;"\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub al\'ednea "a", do inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 125 pela Altera\'e7\'e3o n\'ba 49 (Decreto n\'ba 8.853, de 23/12/03. DOE de 24/12/03), efeitos de 24/12/03 a 20/01/04:\line }{\b 0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) destinadas a ambulante, no caso de mercadorias enquadradas no regime de substitui\'e7\'e3o tr ibut\'e1ria; ou a contribuinte em situa\'e7\'e3o cadastral irregular; n\'e3o ins crito ou sem d estinat\'e1rio certo, neste caso seja qual for a mercadoria, sendo esta destinad a a comercializa\'e7\'e3o ou outros atos de com\'e9rcio sujeitos ao ICMS, a meno s que o imposto devido a este Estado tenha sido retido por respons\'e1vel tribut \'e1rio inscri to no cadastro estadual na condi\'e7\'e3o de contribuinte substituto, dando-se \

'e0 exig\'eancia do imposto o tratamento de pagamento espont\'e2neo;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A red a\'e7\'e3o ant erior dada pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/ 98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub para substituir d a express\'e3o "}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub microempresa ambulante}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub " pelo termo "}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub ambulante}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub ", efeitos de 01/01/99 a 23/12/03.\line }{\b0\i\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) destinadas a ambulante, no caso de mercadorias enquadradas no regime de substitui\'e7\'e3o tribut\'e1ria, ou a contribuinte n\'e3o inscrito ou sem destinat\'e1rio certo, neste caso seja qual for a mercador ia, sendo esta destinada a comercializa\'e7\'e3o ou outros atos de com\'e9rcio s ujeitos ao ICMS, a menos que o imposto devido a este Estado tenha sido retido po r respons\'e1vel tribut\'e1rio inscrito no cadastro estadual na condi\'e7\'e3o d e contribuinte substituto, dando-se \'e0 exig\'eancia do imposto o tratamento de pagamento esp ont\'e2neo;" \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 125, II, a, 1}{\*\bkmkend 125, II, a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 1 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu persub ambulan te, no caso de mercadorias enquadradas no regime de substitui\'e7\'e3o tribut\'e 1ria ou relativamente \'e0 antecipa\'e7\'e3o parcial; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 125, II, a, 2}{\*\bkmkend 125, II, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 2 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu persub contrib uinte em situa\'e7\'e3o cadastral irregular ou n\'e3o inscrito ou sem destinat\' e1rio certo, nestes casos seja qual for a mercadoria. \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 125, II, a, 3}{\*\bkmkend 125, II, a, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 3}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub - Microem preendedor Individual \'96 MEI, de que trata o art. 18-A da Lei Complementar n\' ba 123/06; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O item 3 foi acrescentado \'e0 al\'ednea "a" do inc. II do }{\b\i\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 pela }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 13 5 (}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 121 56, de 28/05/10. DOE de 29 e 30/05/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/06/10. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 125, II, b}{\*\bkmkend 12 5, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu

b b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub tratando-se de mercadorias enquadradas no regime de substitui\'e7\'e3o tribut\'e1ria por antec ipa\'e7\'e3o pela legisla\'e7\'e3o estadual interna, relativamente ao imposto co rrespondente \'e0 opera\'e7\'e3o ou opera\'e7\'f5es subseq\'fcentes; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A reda\'e7\'e3o atual da a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub l\'ednea "b", do inciso II do }{\b\i\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela }{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 52 (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8 969}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 12/02/04, DOE de 13/02/04), efeitos a partir de 01/03/04.\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "b", do inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub do art. 125 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Altera\'e7\'e3o n\'ba 17 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00 ), efeitos de 18/07/00 a 29/02/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub "b) nas aquisi\'e7\'f5es de mercadorias sujeitas a substitu i\'e7\'e3o tribut\'e1ria prevista em conv\'eanio ou protocolo com outra unidade federada, quando, indevidamente, o contribuinte substituto n\'e3o fizer a reten\ 'e7\'e3o do im posto ou efetu\'e1-la em valor inferior ao estabelecido no acordo, observado o d isposto no \'a7 1\'ba;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "b", do inc iso II do art. 125 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub p ela Altera\'e7\'e3o n\'ba 6 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Decreto n\'ba 7295 de 04/05/98, DOE de 05/05/98}{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 05/05/98 a 17/ 07/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart125, II, b}{\*\bkmkend 125, II, b}b) nas aquisi\'e7\'f5es, de outra unidade da Feder a\'e7\'e3o, de mercadorias enquadradas no regime de substitui\'e7\'e3o tribut\'e 1ria por antecipa\'e7\'e3o em virtude de conv\'eanio ou protocolo, n\'e3o tendo sido feita a r eten\'e7\'e3o do imposto pelo remetente ou tendo sido feita a menos, atribuindose ao remetente a responsabilidade, inclusive quanto \'e0 infra\'e7\'e3o (\'a7 1 \'ba), sendo que, tendo a reten\'e7\'e3o sido feita a menos pela falta de inclus \'e3o na base de c\'e1lculo dos valores do frete ou do seguro, bem como nos casos em que a MVA prevista em acordo interestadual seja inferior \'e0s aplicadas nas opera\'e7\'f 5es internas com a mesma mercadoria, caber\'e1 ao destinat\'e1rio efetuar a comp

lementa\'e7 \'e3o, nos termos da al\'ednea \'93c\'94 do inciso I;"\line \line }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin \'e1ria, efeitos at\'e9 04/05/98:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub b) }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub nas aquisi\'e7\'f5es, de outra unidade da Federa\'e7\'e3o, de merca dorias enquadr adas no regime de substitui\'e7\'e3o tribut\'e1ria por antecipa\'e7\'e3o em virt ude de conv\'eanio ou protocolo, n\'e3o tendo sido feita a reten\'e7\'e3o do imp osto pelo remetente ou tendo sido feita a menos, atribuindo-se ao remetente a re sponsabilidade , inclusive quanto \'e0 infra\'e7\'e3o}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf1\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub (\'a7 1\'ba)}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub ,}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf1\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub sendo que, tendo a reten\'e7\'e3o sido feita a menos pela falta de in clus\'e3o na b ase de c\'e1lculo dos valores do frete ou do seguro, caber\'e1 ao destinat\'e1ri o efetuar a complementa\'e7\'e3o, nos termos da}{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf1\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub al\'ednea \'93c\'94 do inciso I; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 125, II, c}{\*\bkmkend 12 5, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A al\'ednea "c", do inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 125 foi revogada pela Altera\'e7\'e3o n\'ba 52 } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'b a 8969}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 12/02/04, DOE de 13/02/04), efeitos a partir de 01/03/04.\line \line }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dad a a al\'ednea "c", do inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub caput do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub art. 125 pela Altera\'e7\'e3o n\'ba 36 }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/1 1/02), efeitos de 01/01/03 a 29/02/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub "c)}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub nas opera\'e7\'f5es com mercadorias enquadradas no regime de subs titui\'e7\'e3o tribut\'e1ria, quando eleitas em ato espec\'edfico do Secret\'e1rio da Fazenda, facultado ao contribuinte destinat\'e1rio requerer autoriza\'e7\'e3o do Inspeto r Fazend\'e1rio do seu domic\'edlio fiscal para recolhimento at\'e9 o 9\'ba dia

do m\'eas subs eq\'fcente ao da entrada no estabelecimento, em se tratando de com\'e9rcio ataca dista, supermercados, com\'e9rcio varejista de motocicletas e autom\'f3veis, cam ionetas e utilit\'e1rios novos, ou at\'e9 o 5\'ba dia da entrada no estabelecime nto, para os d emais contribuintes}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub , observado o disposto no \'a7 6\'ba, devendo, tamb\'e9m, ser obser vado o prazo previsto neste inciso:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub 1 - em rela\'e7\'e3o \'e0 parcela do imposto devido quando a MVA prevista em acordo interestadual for inferior \'e0 estabelecida na legisla \'e7\'e3o baiana, bem como nas situa\'e7\'f5es em que a pauta fiscal aplic\'e1ve l \'e0 substit ui\'e7\'e3o tribut\'e1ria for superior \'e0 base de c\'e1lculo estabelecida no a cordo interestadual;\line 2 - nas importa\'e7\'f5es do exterior e nas arremata\' e7\'f5es de mercadorias importadas e apreendidas ou abandonadas, relativamente a o corresponden te \'e0 opera\'e7\'e3o ou opera\'e7\'f5es subseq\'fcentes, sendo que o imposto d e responsabilidade direta do importador, ser\'e1 recolhido no momento e forma pr evistos no art. 572;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "c", do inciso II do }{\ b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput do } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 12 5 pela Altera \'e7\'e3o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01), efeit os de 29/09/01 a 31/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub "c) nas opera\'e7\'f5es com mercadorias enquadradas no regime de sub stitui\'e7\'e3o tribut\'e1ria, quando eleitas em ato espec\'edfico do Secret\'e1 rio da Fazenda, facultado ao contribuinte destinat\'e1rio requerer regime especi al para recolhimento at\'e9 o 9\'ba dia do m\'eas subseq\'fcente ao da entrada n o estabelecime nto, em se tratando de com\'e9rcio atacadista, supermercados, com\'e9rcio vareji sta de motocicletas e autom\'f3veis, camionetas e utilit\'e1rios novos, ou at\'e 9 o 5\'ba dia da entrada no estabelecimento, para os demais contribuintes:\line 1 - aquisi\'e7 \'f5es em outra unidade da federa\'e7\'e3o:\line 1.1 - quando n\'e3o houver acor do interestadual prevendo a substitui\'e7\'e3o tribut\'e1ria;\line }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 1.2 -}{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub quando houver acordo intere stadual prevendo a substitui\'e7\'e3o tribut\'e1ria, se a MVA prevista no acordo for inferior \'e0 estabelecida na legisla\'e7\'e3o baiana, bem como nas situa\' e7\'f5es em qu e a pauta fiscal aplic\'e1vel \'e0 substitui\'e7\'e3o tribut\'e1ria seja superio r \'e0 base de c\'e1lculo estabelecida no acordo interestadual;\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 2 -}{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub nas importa\'e7\'f5es do ex terior e nas arremata\'e7\'f5es de mercadorias importadas e apreendidas ou aband onadas, relativamente ao correspondente \'e0 opera\'e7\'e3o ou opera\'e7\'f5es s ubseq\'fcentes , sendo que o imposto de responsabilidade direta do importador, ser\'e1 recolhid o no momento e forma previstos no }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub art. 572}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub ;}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "c", do inciso II }{\b

\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput do }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 125 }{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o 22 (Dec reto n\'ba 7902 de 07/02/01, DOE de 08/02/01), }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 08/02/01 a 28/09/01:\line }{ \b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "c - nas opera\'e 7\'f5es com mercadorias enquadradas no regime de substitui\'e7\'e3o tribut\'e1ri a, quando eleitas em ato espec\'edfico do Secret\'e1rio da Fazenda, facultado ao contribuinte destinat\'e1rio requerer regime especial para recolhimento at\'e9 o 9\'ba dia do m\'eas subseq\'fcente ao da entrada no estabelecimento, em se tratando de com\' e9rcio atacadista, com\'e9rcio varejista de autom\'f3veis, camionetas e utilit\' e1rios novos o u supermercados, ou at\'e9 o 5\'ba dia da entrada no estabelecimento, para os de mais contribuintes:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "c", do inciso II do }{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput do }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 125 p ela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Al tera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 30/12/00 a 07/0 2/01:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "c) }{\b 0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub nas opera\ 'e7\'f5es com mercadorias enquadradas pela legisla\'e7\'e3o baiana no regime de substitui\'e7 \'e3o tribut\'e1ria, quando eleitas em ato espec\'edfico do Secret\'e1rio da Faz enda, facultado ao contribuinte destinat\'e1rio requerer regime especial para re colhimento at\'e9 o 9\'ba dia do m\'eas subsequente ao da entrada no estabelecim ento, em se tr atando de supermercados ou estabelecimentos atacadistas, ou at\'e9 o 5\'ba dia d a entrada no estabelecimento, para os demais contribuintes:".\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "c" e atual dos itens e sub itens pela Altera\'e7\'e3o n\'ba 17 }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00):\line }{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 125, II, c}{\*\bkmkend 125, II, c}} {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub c) nas opera\'e7\'f5es com mercadorias enquadradas pela legisla\'e7\'e3o baiana no regi me de substitu i\'e7\'e3o tribut\'e1ria, quando eleitas em ato espec\'edfico do Secret\'e1rio d a Fazenda, facultado ao contribuinte destinat\'e1rio requerer regime especial pa ra recolhimento at\'e9 o 9\'ba dia ap\'f3s a entrada no estabelecimento, tratand o de supermerc ados ou estabelecimentos atacadistas, ou at\'e9 o 5\'ba dessa entrada, para os d emais contribuintes:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub ".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 125, II, c}{\*\bkmkend 12 5, II, c}c) em situa\'e7\'f5es excepcionais, restritas a determinadas mercadoria

s eleitas por ato espec\'edfico do Secret\'e1rio da Fazenda, cujas opera\'e7\'f5es sejam sujei tas a substitui\'e7\'e3o tribut\'e1ria por antecipa\'e7\'e3o pela legisla\'e7\'e 3o estadual interna:\line {\*\bkmkstart 125, II, c, 1}{\*\bkmkend 125, II, c, 1} 1 - n\'e3o hav endo conv\'eanio ou protocolo para as opera\'e7\'f5es interestaduais, facultado ao contribuinte requerer regime especial para pagamento do imposto at\'e9 o 5\'b a dia ap\'f3s a entrada da mercadoria em seu estabelecimento, ou at\'e9 o 9\'ba dia do m\'eas subseq\'fcente ao da entrada, tratando-se de supermercado ou estabelecimento ata cadista;\line {\*\bkmkstart 125, II, c, 2}{\*\bkmkend 125, II, c, 2}2 - nas impo rta\'e7\'f5es do exterior e nas arremata\'e7\'f5es de mercadorias importadas e a preendidas ou abandonadas, relativamente ao imposto correspondente \'e0 opera\'e7\'e3o ou oper a\'e7\'f5es subseq\'fcentes, facultado ao contribuinte requerer o regime especia l de que cuida o item anterior, sendo que a presente disposi\'e7\'e3o n\'e3o se aplica ao impo sto de responsabilidade direta do importador, relativo \'e0 entrada ou \'e0 arre mata\'e7\'e3o, que ser\'e1 recolhido no momento e forma previstos no art. 572; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 125, II, d}{\*\bkmkend 12 5, II, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no caso de mer cadorias adquiridas por contribuinte submetido a regime especial de fiscaliza\'e 7\'e3o e pagamento, na forma dos }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf5\nosupersub arts. 920 e 921}{\b0\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 125, II, e}{\*\bkmkend 12 5, II, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas importa \'e7\'f5es do exterior e arremata\'e7\'f5es de mercadorias importadas e apreend idas ou abandonadas, tratando-se de mercadorias enquadradas no regime de substit ui\'e7\'e3o tribut\'e1ria por antecipa\'e7\'e3o, relativamente ao imposto corres pondente \'e0 opera\'e7\'e3o ou opera\'e7\'f5es subseq\'fcentes, sendo que o imposto de respon sabilidade direta do importador, ser\'e1 recolhido no momento e forma previstos no art. 572. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A reda\'e7\'e3o atual da a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub l\'ednea "e", do inciso II do }{\b\i\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela }{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 52 (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8 969}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 12/02/04, DOE de 13/02/04), efeitos a partir de 01/03/04.\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'ednea "e", tendo sido acrescentada ao inciso II do }{\b\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\

outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 13 (Decreto n\'ba 7691, d e 03/11/99, DOE de 04/11/99), efeitos de 04/11/99 a 29/02/04:\line }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "e) nas importa\'e7 \'f5es do exterior e nas arremata\'e7\'f5es de mercadorias importadas e apreendi das ou abandon adas, tratando-se de combust\'edveis derivados de petr\'f3leo, ressalvado o disp osto no \'a7 2\'ba do art. 512-A." \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 125, II, f}{\*\bkmkend 12 5, II, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b f)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub para fins de c omercializa\'e7\'e3o, relativamente \'e0 antecipa\'e7\'e3o parcial do ICMS previ sta no art. 352-A; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A al\'ednea "f" foi acrescentada ao inciso II do art. 125 pela Alte ra\'e7\'e3o n\'ba 52 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decre to n\'ba 8969}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub de 12/02/04, DOE de 13/02/04)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub , efeitos a partir de 01/03/04.}{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 125, II, g}{\*\bkmkend 12 5, II, g}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b g) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub destinadas a f arm\'e1cias, drogarias e casas de produtos naturais, nos termos}{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do }{\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'a7 2\'ba do art. 353} {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A al\'ednea "g" foi acrescentada ao inciso II do art. 125 pela Alte ra\'e7\'e3o n\'ba 52 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decre to n\'ba 8969}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub de 12/02/04, DOE de 13/02/04)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub , efeitos a partir de 01/03/04.}{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 125, II, h}{\*\bkmkend 12 5, II, h}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b h)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de aves vivas e gado bovino, bufalino e su\'edno em p\'e9 destinados ao abate, relativamente a antecipa\'e7\'e3o tribut\'e1ria dos produtos comest\'edveis resultantes; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br

sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A al\'ednea "h" foi acrescentada ao inciso II do art. 125 pela Alte ra\'e7\'e3o n\'ba 52 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decre to n\'ba 8969}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub de 12/02/04, DOE de 13/02/04)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub , efeitos a partir de 01/03/04.}{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 125, II, i}{\*\bkmkend 12 5, II, i}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b i) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub tratando-se de mercadorias enquadradas no regime de substitui\'e7\'e3o tribut\'e1ria por antec ipa\'e7\'e3o prevista em conv\'eanio ou protocolo com a unidade federada de orig em, quando: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A al\'ednea "i" foi acrescentada ao inciso II do art. 125 pela Alte ra\'e7\'e3o n\'ba 52 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decre to n\'ba 8969}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub de 12/02/04, DOE de 13/02/04)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub , efeitos a partir de 01/03/04. \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 125, II, i, 1}{\*\bkmkend 125, II, i, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 1 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu persub o contr ibuinte substituto n\'e3o fizer a reten\'e7\'e3o do imposto ou efetu\'e1-la em v alor inferior ao estabelecido no acordo, observado o disposto no \'a7 1\'ba; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 125, II, i, 2}{\*\bkmkend 125, II, i, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 2 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu persub os valo res referentes ao frete ou seguro n\'e3o forem conhecidos pelo sujeito passivo p or substitui\'e7\'e3o tribut\'e1ria; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3 - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O item 3, da al\'ednea "i", do inciso II do }{\b\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 foi revogado pela Altera\'e7\'e3 o n\'ba 129 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Decreto n\'ba 11.913}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub , de 30/12/09, DOE de 31/12/09), efeitos a partir de 31/12/09.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub

Reda\'e7\'e3o anterior dada ao item 3 tendo sido acrescentado \'e0 al\'ednea "i" , do inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub cap ut }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 pela Altera\'e7\'e3o n\'ba 52 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Decreto n\'ba 8969}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub de 12/02/04, DOE de 13/02/04)}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos de 01/03/04 a 3012/09:\li ne }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "3 - nos casos em que a MVA estabelecida pelo acordo interestadual seja inferior \' e0 prevista pa ra as opera\'e7\'f5es internas;" \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 4 - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O item 4, da al\'ednea "i", do inciso II do }{\b\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 foi revogado pela Altera\'e7\'e3 o n\'ba 129 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Decreto n\'ba 11.913}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub , de 30/12/09, DOE de 31/12/09), efeitos a partir de 31/12/09.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao item 3 tendo sido acrescentado \'e0 al\'ednea "i" , do inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub cap ut }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 pela Altera\'e7\'e3o n\'ba 52 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Decreto n\'ba 8969}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub de 12/02/04, DOE de 13/02/04)}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos de 01/03/04 a 3012/09:\li ne }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "4 - houver previs\'e3o de pauta fiscal, para as opera\'e7\'f5es relativas \'e0 sub stitui\'e7\'e3 o tribut\'e1ria, se esta for superior \'e0 base de c\'e1lculo estabelecida no ac ordo interestadual." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub antes da sa\'edda das mercadorias, nos seguintes cas os (\'a7 2\'ba ): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do inciso III do }{\b\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\st rike0\v0

\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 foi dada pela A ltera\'e7\'e3o n\'ba 141 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub (Decreto n\'ba 12534, de 23/12/10, DOE de 24/12/10), efeitos a partir de 01 /03/11:\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso III do }{\ b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 pela Altera\'e7\'e3o n\'ba 52 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Decreto n\'ba 8969}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub de 12/02/04, DOE de 13/02/04)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub , efeitos de 01/03/04 a 28/02/11:\line }{\b0 \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - no momento da sa\' edda das mercadorias, nos seguintes casos (}{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 2\'ba}{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ):" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 125, III, a}{\*\bkmkend 1 25, III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b opera\'e7 \'e3o realizada por estabelecimento de produtor ou de extrator n\'e3o equiparado a comerciante ou a industrial, sem preju\'edzo do disposto no }{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 443}{\b0\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , quando n\'e3o estiver atri bu\'edda ao destinat\'e1rio a responsabilidade pelo pagamento do imposto, a sabe r: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 125, III, a, 1}{\*\bkmken d 125, III, a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub sa \'edda de mercadorias com destino a outra unidade da Federa\'e7\'e3o ou a pessoa de direito p\'fablico ou privado n\'e3o inscrita no Cadastro de Contribuintes; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 125, III, a, 2}{\*\bkmken d 125, III, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub trans miss\'e3o da propriedade de mercadorias depositadas em seu nome em armaz\'e9m ge ral ou em qualquer outro local, quando n\'e3o transitarem pelo estabelecimento d epositante ou deste tiverem sa\'eddo sem o pagamento do imposto, salvo se o adqu irente for com erciante, industrial ou cooperativa inscritos no Cadastro de Contribuintes do IC MS na condi\'e7\'e3o de contribuintes normais; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 125, III, a, 3}{\*\bkmken d 125, III, a, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub sa \'edda de mercadorias sem destinat\'e1rio certo; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 125, III, a, 4}{\*\bkmken d 125, III, a, 4}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 4 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub sa \'edda de mercadorias com destino a consumidor; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 125, III, a, 5}{\*\bkmken d 125, III, a, 5}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n

osupersub 5 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub sa \'edda de mercadorias com destino a outro produtor ou a extrator, n\'e3o havendo previs\'e3o de diferimento; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 125, III, a, 6}{\*\bkmken d 125, III, a, 6}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 6 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sa\'edda d e aves ou gado bovino, bufalino ou su\'edno para abate, inclusive o da antecipa\ 'e7\'e3o do ICMS relativo \'e0s opera\'e7\'f5es internas subseq\'fcentes com os produtos comes t\'edveis resultantes do abate, ressalvado o seguinte: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7 \'e3o atual do item 6, da al\'ednea "a", do inciso III do art. 125 foi dada pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Alter a\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub 49 (Decreto n\'ba 8.853, de 23/12/03, DOE de 24/12/03), efeitos a partir de 01/02/0 4}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\lin e \line R}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub eda\'e7\'e3 o anterior dada ao item 6 da al\'ednea "a", pela }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 788 6, de 29/12/00 . DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub ), efeitos de 01/01/01 a 31/01/04:\line }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "6 - sa\'edda de aves ou gado para abate por conta e ordem do remetente, ressalvado o disposto no \'a7 1\'ba do art. 446 }{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub (art. 348 , \'a7 2\'ba);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 125, III, a, 6}{\*\bkmke nd 125, III, a, 6}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub 6 - sa\'edda de gado para abate por conta e ordem do remetente (art. 348, \'a7 2\' ba);}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 125, III, a, 6.1}{\*\bkmk end 125, III, a, 6.1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub 6.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub nas sa\'eddas para abate em estabelecimento de contribuinte localizado neste Es tado que atenda a legisla\'e7\'e3o sanit\'e1ria estadual e federal, fica dispens ado o lan\'e7amento e o pagamento do imposto diferido, bem como o referente \'e0 opera\'e7\'e3 o pr\'f3pria, observado o disposto no \'a7 8\'ba do art. 347; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 6.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub nas sa\'eddas de gado bovino dos munic\'edpio s de Formosa d

o Rio Preto, Santa Rita de C\'e1ssia, Campo Alegre de Lourdes, Remanso, Buritira ma, Mansid\'e3o, Casa Nova e Pil\'e3o Arcado, com destino aos Estados considerad os pelo Minist\'e9rio da Agricultura e do Abastecimento como infectados com a fe bre aftosa, qu ando acompanhadas da Guia de Tr\'e2nsito Animal - GTA, ser\'e1 emitida Nota Fisc al com destaque do imposto, sem \'f4nus tribut\'e1rio para o emitente, para cr\' e9dito do imposto pelo destinat\'e1rio;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 125, III, b}{\*\bkmkend 1 25, III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b opera\'e7 \'e3o realizada por contribuinte n\'e3o inscrito; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 125, III, c}{\*\bkmkend 1 25, III, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b opera\'e7 \'e3o de sa\'edda de mercadorias decorrente de: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 125, III, c, 1}{\*\bkmken d 125, III, c, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub arremata\' e7\'e3o judicial, devendo o imposto, quando devido, ser pago antes da expedi\'e7 \'e3o da carta de arremata\'e7\'e3o; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do item "1", da al\'ednea "c", do inciso III do art . 125 foi dada pela Altera\'e7\'e3o n\'ba 20 (Decreto n\'ba 7867 de 01/11/00, DOE de 02/11/00) .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub "1 - arremata\'e7\'e3o judicial, devendo o imposto, quan do devido, ser pago antes da expedi\'e7\'e3o da carta de arremata\'e7\'e3o ou ad judica\'e7\'e3o;" \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 125, III, c, 2}{\*\bkmken d 125, III, c, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub arrem ata\'e7\'e3o ou aquisi\'e7\'e3o de mercadorias ou bens importados do exterior e apreendidos ou abandonados, em leil\'e3o ou licita\'e7\'e3o promovidos pelo pode r p\'fablico (}{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nos upersub art. 5 72, \'a7 2\'ba}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\no supersub ); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 125, III, d}{\*\bkmkend 1 25, III, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b opera\'e7 \'e3o de sa\'edda de mercadorias decorrente de aliena\'e7\'e3o efetuada em leil\ 'e3o, fal\'eancia, concordata ou invent\'e1rio, quando da aliena\'e7\'e3o, no in \'edcio da remessa das mercadorias, s\'f3 sendo, por\'e9m, devido o imposto quan do o alienante for contribuinte; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 125, III, e}{\*\bkmkend 1 25, III, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper

sub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b opera\'e7 \'e3o de sa\'edda de mercadorias de estabelecimento beneficiador de produtos agr \'edcolas, com destino a pessoa ou estabelecimento diverso daquele que as tiver remetido para beneficiamento; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 125, III, f}{\*\bkmkend 1 25, III, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b opera\'e7 \'e3o de sa\'edda: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea \'93f\'94 foi acrescentada ao item 2, do inciso III do a rt. 125 pela Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf5\nosupersub Decreto n\'ba 6903, de 16/10/97, DOE de 17/10/97}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a part ir de 01/11/97. \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub de madeira em estado bruto, mesmo descascada ou desalburnada, exceto no caso de produto enquadrado no regime de diferimento; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub de t\'e1buas, barrotes, ripas, rip\'f5es, compe nsados, madeir ite e outras madeiras serradas ou fendidas longitudinalmente, mesmo aplainadas o u polidas, quando efetuada por estabelecimento classificado no c\'f3digo de ativ idade 2010-9/01 - Serrarias com desdobramento de madeira, mediante documento de arrecada\'e7 \'e3o ou Certificado de Cr\'e9dito emitido pela reparti\'e7\'e3o fazend\'e1ria; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do item 2, da al\'ednea "f", do inciso III do }{\b\ i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 foi dada }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Alter a\'e7\'e3o n \'ba 77 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Decreto n\'ba 10.001}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub , de 09/05/06, DOE de 10/05/06), efeitos a partir de 10/05/06.\ line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o anterior dada ao do item 2, da al\'ednea "f", do inciso III do }{\b\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 pela Altera\'e7\ 'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos de 16/ 09/99 a 09/05/06:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub "2 - de t\'e1buas, barrotes, ripas, rip\'f5es, compensados, madeirit

e e outras madeiras serradas ou fendidas longitudinalmente, mesmo aplainadas ou polidas, quando efetuada por estabelecimento classificado no c\'f3digo de ativid ade 2010-9/00 - desdobramento de madeira, mediante documento de arrecada\'e7\'e3o ou Certifica do de Cr\'e9dito emitido pela reparti\'e7\'e3o fazend\'e1ria;"\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3 o origin\'e1ri a, efeitos at\'e9 15/09/99:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub 2 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub de t\'e1buas, barrotes, ripas, rip\'f5es, compensados, madeirite e o utras madeiras serradas ou fendidas longitudinalmente, mesmo aplainadas ou polid as, quando efetuada por estabelecimento classificado no c\'f3digo de atividade 1 5.11-0, median te documento de arrecada\'e7\'e3o ou Certificado de Cr\'e9dito emitido pela repa rti\'e7\'e3o fazend\'e1ria;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub " \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3. }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub interestadual de lingotes e tarugos dos metais n \'e3o-ferrosos classificados na sub-posi\'e7\'e3o 7403.1, exceto em se tratando de opera\'e7\' f5es efetuadas pelos produtores prim\'e1rios, assim considerados os que produzem metais a partir do min\'e9rio. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O item 3 foi acrescentado \'e0 al\'ednea "f", do inciso III do art. 125 pela Altera\'e7\'e3o n\'ba 64 (Decreto n\'ba 9513, de 10/08/05, DOE de 11/08 /05}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 4}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub - interestadual de pedras de m\'e1rmore e granito , min\'e9rio d e ferro, mangan\'eas e barita; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do item 4 da al\'ednea "f" do inciso III do}{\ b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 foi dada pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Altera\'e7\'e3o n\'ba 129 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub Decreto n\'ba 11.913}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub , de 30/12/09, DOE de 31/12/09),}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 01/02/1 0.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub item 4, tendo sido acrescentado \'e0 al\'ednea \'93f\'94, do inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{

\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub p ela Altera\'e7 \'e3o n\'ba 126 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 27/10/09 a 3 1/01/10:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "4 - i nterestadual de min\'e9rio de ferro, mangan\'eas e barita;" \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 5 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub de couros e peles em estado fresco, salmourado, salgado, bene ficiado ou industrializado. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O item foi acrescentado \'e0 al\'ednea "f", do inciso III do }{\b\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 pela Altera\'e7\ 'e3o n\'ba 129 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decreto n\'ba 11.913}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub , de 30/12/09, DOE de 31/12/09), efeitos a partir de 31/12/09. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 125, IV}{\*\bkmkend 125, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub tratando-se de servi\'e7o de transporte interestadual ou intermunicipal: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do inciso IV do art. 125 foi dada pela Altera\'e7\'e3o n\'ba 7 (Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/98).\line \line }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e 1ria:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - tr atando-se de servi\'e7o de transporte, no in\'edcio da presta\'e7\'e3o do servi\ 'e7o, na hip\'f3tese de presta\'e7\'e3o interestadual ou intermunicipal iniciada no territ\'f3 rio baiano, realizada por transportador aut\'f4nomo ou em ve\'edculo de empresa transportadora n\'e3o inscrita no Cadastro de Contribuintes da Bahia, qualquer q ue seja o seu domic\'edlio, no caso de (\'a7 2\'ba; arts. 310 e 443):\line a) tr ansporte de pe ssoas ou passageiros;\line b) transporte de carga, quando o imposto for pago na reparti\'e7\'e3o fazend\'e1ria por n\'e3o ser aplic\'e1vel a sujei\'e7\'e3o pass iva por substitui\'e7\'e3o;". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 125, IV, a}{\*\bkmkend 12 5, IV, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub antes de se in iciar a presta\'e7\'e3o do servi\'e7o, quando iniciado no territ\'f3rio baiano,

realizado por transportador aut\'f4nomo ou em ve\'edculo de empresa transportado ra n\'e3o inscrita no Cadastro de Contribuintes da Bahia, qualquer que seja o se u domic\'edlio , no caso de (\'a7 2\'ba): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial da al\'ednea "a", do inciso I V do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ca put}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 foi dada pela Altera\'e7\'e3o n\'ba 141 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 12534, de 23/12/10, DOE de 24/12/10 ), efeitos a p artir de 01/03/11:\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial da al\'ed nea "a", do inciso IV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do art. 125 pela Altera\'e7\'e3o n\'ba 15 (Decreto n\'ba 7729, de 29 /12/99, DOE de 30/12/99), efeitos de 30/12/99 a 28/02/11:\line }{\b0\i\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) no in\'edcio da presta\'e7\'e3o do servi\'e7o, quando iniciado no territ\'f3rio baiano, realizado por transport ador aut\'f4nomo ou em ve\'edculo de empresa transportadora n\'e3o inscrita no C adastro de Con tribuintes da Bahia, qualquer que seja o seu domic\'edlio, no caso de (\'a7 2\'b a):"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial da al\'ednea "a", do in ciso IV do }{ \b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 1 25 pela Altera\'e7\'e3o n\'ba 7 (Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/9 8):\line }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmks tart 125, IV, a}{\*\bkmkend 125, IV, a}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub a) no in\'edcio da presta\'e7\'e3o do servi\'e7 o, quando inic iado no territ\'f3rio baiano, realizado por transportador aut\'f4nomo ou em ve\' edculo de empresa transportadora n\'e3o inscrita no Cadastro de Contribuintes da Bahia, qualquer que seja o seu domic\'edlio, no caso de (\'a7 2\'ba; arts. 310 e 443):}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \li ne }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Red a\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub "a) transporte de pessoas ou passageiros;". \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 125, IV, a, 1}{\*\bkmkend 125, IV, a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub transpo rte de pessoas ou passageiros; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 125, IV, a, 2}{\*\bkmkend 125, IV, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub transporte de carga, por n\'e3o ser poss\'edvel a aplica\'e7\'e3o da sujei\'e7\'e3o passiv

a por substitui\'e7\'e3o nos termos do }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0 \fs24\cf0\nosupersub art. 380}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub ; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do item 2, da al\'ednea "a", do inciso IV do a rt. 125 foi dada pela Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/ 00).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 125, IV, a, 2}{\*\bkmkend 1 25, IV, a, 2}2 - transporte de carga, quando o imposto for pago na reparti\'e7\'e3o fazend\'e1 ria por n\'e3o ser aplic\'e1vel a sujei\'e7\'e3o passiva por substitui\'e7\'e3o; " \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 125, IV, b}{\*\bkmkend 12 5, IV, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no momento do desembara\'e7o aduaneiro, quando iniciado no exterior e vinculado a contrato de transporte internacional (}{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\ fs24\cf5\nosupersub art. 1\'ba, \'a7 2\'ba, VIII}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub ), cabendo ao importador, em rela\'e7\'e3o \'e0 pa rcela da presta\'e7\'e3o ocorrida no territ\'f3rio nacional, efetuar o recolhime nto mediante Guia Nacional de Recolhimento de Tributos Estaduais (GNRE); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b", do inciso IV do art. 125 foi dada pela Altera\'e7\'e3o n\'ba 7 (Decreto n\'ba 7365, de 01/07/98, DOE de 02/0 7/98).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "b) transporte de carga, quando o imposto for pago n a reparti\'e7 \'e3o fazend\'e1ria por n\'e3o ser aplic\'e1vel a sujei\'e7\'e3o passiva por sub stitui\'e7\'e3o;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 125, IV, c}{\*\bkmkend 12 5, IV, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub antes de se in iciar a presta\'e7\'e3o do servi\'e7o, quando o imposto das mercadorias transpor tadas for exigido no momento da sua sa\'edda, inclusive se tratando de transport adora optante pelo Simples Nacional. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "c", do inciso IV do }{\b\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 foi dada pela A

ltera\'e7\'e3o n\'ba 141 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub (Decreto n\'ba 12534, de 23/12/10, DOE de 24/12/10), efeitos a partir de 01 /03/11:\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "c", do inico IV do }{\b \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do 125 pela Altera\'e7\'e 3o n\'ba 92 (Decreto n\'ba 10414, de 03/08/07, DOE de 04 e 05/08/07), efeitos de 04/08/07 a 28/02/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub "c) no in\'edcio da presta\'e7\'e3o do servi\'e7o, quando o imposto das mercadorias transportadas for exigido no momento da sua sa\'edda, salvo trat ando-se de transportadora optante pelo Simples Nacional, hip\'f3tese em que se o bservar\'e1 o disposto no inciso II do caput do art. 124."\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \' e0 al\'ednea "c", tendo sido acrescentada ao inciso IV do}{\b\i\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 pela Altera\'e7\'e3o n\'ba 73 ( Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06), efeitos de 19/01/06 a 03/08/0 7:\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "c) no in\' edcio da presta\'e7\'e3o do servi\'e7o, quando o imposto das mercadorias transpo rtadas for exigido no momento da sua sa\'edda." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 125, V}{\*\bkmkend 125, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na constata\'e 7\'e3o da exis t\'eancia de estabelecimento em situa\'e7\'e3o cadastral irregular, em rela\'e7\ 'e3o ao estoque de mercadorias nele encontrado; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 125, VI}{\*\bkmkend 125, VI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI -}{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub antes da ap resenta\'e7 \'e3o do requerimento de baixa de inscri\'e7\'e3o, relativamente ao imposto devi do sobre o estoque final. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso VI do }{\b\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 125 foi dada pela Altera\'e7\'e3o n\'ba 1 41 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (De creto n\'ba 12534, de 23/12/10, DOE de 24/12/10), efeitos a partir de 01/03/11:\ line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o anterior dada ao inciso VI do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 125 pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, d e 09/09/05, DOE de 10 e 11/09/05), efeitos de 10/09/05 a 28/02/11:\line }{\b0\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VI - no ato d a apresenta \'e7\'e3o do requerimento de baixa de inscri\'e7\'e3o, relativamente ao imposto devido sobre o estoque final."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0

\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 09/09/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VI no ato da apresenta\'e7\'e3o do requerimento de baixa de inscri\'e7\'e3o \'e0 re parti\'e7\'e3o fiscal da situa\'e7\'e3o do estabelecimento, pelo contribuinte qu e encerrar sua s atividades, relativamente ao imposto devido sobre o estoque final;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 125, VII}{\*\bkmkend 125, VII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub tratando -se do recebim ento de trigo em gr\'e3os: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso VII do art. 125 foi dada pela Altera \'e7\'e3o n\'ba 29 (Decreto n\'ba 8087, de 27/12/01, DOE de 28/12/01).\line \lin e Reda\'e7\'e3 o anterior dada ao inciso VII, tendo sido acrescentado ao art. 125 pela Altera\' e7\'e3o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01):\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VII - t ratando-se do recebimento de trigo em gr\'e3os, at\'e9 o d\'e9cimo dia do segundo m\'eas subse q\'fcente ao m\'eas do recebimento;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24 \cf0\nosupersub at\'e9 o d\'e9cimo dia do segundo m\'eas subseq\'fcente ao m\'ea s do recebimento, sendo o destinat\'e1rio ou adquirente industrial moageiro; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub por ocasi\'e3o do desembara\'e7o aduaneiro ou da passagem na p rimeira reparti\'e7\'e3o fiscal de entrada no Estado, nos demais casos; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 125, VIII}{\*\bkmkend 125, VIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub trata ndo-se de rece bimento de farinha de trigo ou de mistura de farinha de trigo, por ocasi\'e3o do desembara\'e7o aduaneiro ou antes da entrada neste Estado quando adquirida de o utra unidade da Federa\'e7\'e3o, ou ainda, at\'e9 o 10\'ba (d\'e9cimo) dia do m\ 'eas subseq \'fcente ao da entrada da mercadoria no estabelecimento, desde que o contribuint e esteja autorizado mediante regime especial e, tratando-se de opera\'e7\'e3o in terestadual, tenha sido realizada com a transmiss\'e3o eletr\'f4nica dos dados r eferentes a re spectiva nota fiscal, nos termos do art. 228-C. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso VIII do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 125 foi dada pela Altera\'e7\'e3o n\'ba 1 41 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (De

creto n\'ba 12534, de 23/12/10, DOE de 24/12/10), efeitos a partir de 01/03/11:\ line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o anterior dada ao inciso VIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub do art. 125 pela Altera\'e7\'e3o n\'ba 80 (}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10072}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 15/08/06 , DOE de 16/08 /06), efeitos de 16/08/06 a 28/02/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub "VIII - }{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub tratando-se de recebimento de farinha de trigo ou de mi stura de farinha de trigo, por ocasi\'e3o do desembara\'e7o aduaneiro ou da pass agem na primeira reparti\'e7\'e3o fiscal de entrada no Estado, ou ainda, at\'e9 o 10\'ba dia do m\'eas subseq\'fcente ao da entrada da mercadoria no estabelecim ento, desde qu e o contribuinte esteja autorizado mediante regime especial e, tratando-se de op era\'e7\'e3o interestadual, tenha sido realizada com a transmiss\'e3o eletr\'f4n ica dos dados referentes a respectiva nota fiscal, nos termos do art. 228-C."\li ne \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada \'e0s al\'ednea "a" e "b", do inciso VIII do }{\b\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 pela Altera\'e7\'e3o n \'ba 29 (Decreto n\'ba 8087, de 27/12/01, DOE de 28/12/01), efeitos de 28/12/01 a 15/08/06:\line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\ nosupersub "{ \*\bkmkstart 125, VIII, a}{\*\bkmkend 125, VIII, a}}{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a) at\'e9 o 10\'ba dia ap\'f3s o t\ 'e9rmino da quinzena em que se deu a entrada da mercadoria no estabelecimento, t ratando-se de contribuinte industrial autorizado por Regime Especial;\line {\*\bkmkstart 125, VIII, b}{\*\bkmkend 125, VIII, b}b) at\'e9 o 10\'ba dia do m\'eas subseq\'fcente ao da entrada da mercadoria no estabelecimento, tratando-se de fabricante dos p rodutos de que trata o item 11.4 do inciso II do art. 353, autorizado pelo regime especial de que cuida o art. 506-E."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao}{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso VIII, tendo sido acrescenta do ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub c aput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 125 pela Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01): \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VIII - tratan do-se de recebimento de farinha de trigo ou de mistura de farinha de trigo, por ocasi\'e3o do desembara\'e7o aduaneiro ou da passagem na primeira reparti\'e7\'e 3o fiscal de entrada no Estado, ou ainda, nos seguintes prazos: (efeitos de 29/0 1/01 a 15/08/0 6)\line a) at\'e9 o 10\'ba dia ap\'f3s o t\'e9rmino da quinzena em que se deu a entrada da mercadoria no estabelecimento, mediante autoriza\'e7\'e3o por Regime Especial; efeitos de 29/09/01 a 27/12/01 - Altera\'e7\'e3o n\'ba 27 (Decreto n\' ba 8040 de 28/ 09/01, DOE de 29 e 30/09/01);\line b) at\'e9 o 10\'ba dia do m\'eas subseq\'fcen te ao da entrada da mercadoria no estabelecimento, quando autorizados e na forma

prevista para apura\'e7\'e3o do imposto, observado o disposto no art. 506-E. ef eitos de 29/09 /01 a 27/12/01 - Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE d e 29 e 30/09/01)" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 125, IX}{\*\bkmkend 125, IX}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at\'e9 o di a 25 do m\'eas subseq\'fcente ao da entrada da mercadoria no estabelecimento do adquirente ou em outro por ele indicado, nas aquisi\'e7\'f5es internas efetuadas pelas farm\'e 1cias, drogarias e casas de produtos naturais. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso IX foi acrescentado a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub o }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 125}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 81 (}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10.156}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 13/11/06, DOE de 14/11/06), efeitos a partir de 14/11/06. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 125, 1o}{\*\bkmkend 125, 1o }{\b \'a7 1\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O \'a7 1\'ba do art. 125 foi revogado pela Altera\'e7\'e3o }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 139 (}{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 124 44, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/10.\line \line }{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos dispositivos abaixo do \'a7 1\'ba do art. 125 pela Altera\'e7\'e3o n\'ba 126 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decr eto n\'ba 1180 6, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/07/09.\line }{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - \line }{\b0\i\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub b) }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pelo auditor fiscal ou pelo age nte de tributos estaduais nos demais casos; (efeitos de 01/07/09 a 26/10/10)\lin e (...)\line I II - iniciado o procedimento fiscal, o auditor fiscal ou agente de tributos esta duais anexar\'e1 o processo origin\'e1rio \'e0 Notifica\'e7\'e3o Fiscal, a menos que o mesmo tenha sido incorporado fisicamente ao processo judicial ou requisit ado por autori dade do Poder Judici\'e1rio ou do Poder Legislativo." (efeitos de 01/07/09 a 26/ 10/10)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do \'a7 1\'ba do art. 125 pela Alte

ra\'e7\'e3o n\'ba 55 (Decreto n\'ba 9068 de 12/04/04, DOE de 13/04/04), efeitos de 13/04/04 a 26/10/10:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub "\'a7 1\'ba Nas aquisi\'e7\'f5es, de outra unidade da Fed era\'e7\'e3o, de mercadorias enquadradas no regime de substitui\'e7\'e3o tribut\'e1ria por ant ecipa\'e7\'e3o em virtude de conv\'eanio ou protocolo, n\'e3o tendo sido feita a reten\'e7\'e3o do imposto pelo remetente e n\'e3o sendo poss\'edvel, por qualqu er motivo, a s ua cobran\'e7a do sujeito passivo por substitui\'e7\'e3o na forma do item 1 da a l\'ednea \'93i\'94 do inciso II, poder\'e1 ser emitida Notifica\'e7\'e3o Fiscal em nome do destinat\'e1rio, no sentido de efetuar o recolhimento espont\'e2neo d o imposto, na forma, prazo e condi\'e7\'f5es estabelecidas no Regulamento do Processo Administ rativo Fiscal, sendo que:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos dispositivos aba ixo do {\* \bkmkstart 125, 1o}{\*\bkmkend 125, 1o}\'a7 1\'ba do art. 125 pela Altera\'e7\'e 3o n\'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE de 07/05/03).\line }{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba }{\b0\ i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Nas aquisi\'e7\'f 5es, de outra unidade da Federa\'e7\'e3o, de mercadorias enquadradas no regime d e substitui\'e7\'e3o tribut\'e1ria por antecipa\'e7\'e3o em virtude de conv\'ean io ou protocol o, n\'e3o tendo sido feita a reten\'e7\'e3o do imposto pelo remetente e n\'e3o s endo poss\'edvel, por qualquer motivo, a sua cobran\'e7a do sujeito passivo por substitui\'e7\'e3o na forma da al\'ednea \'93b\'94 do inciso II, poder\'e1 ser e mitida Notific a\'e7\'e3o Fiscal em nome do destinat\'e1rio, no sentido de efetuar o recolhimen to espont\'e2neo do imposto, na forma, prazo e condi\'e7\'f5es estabelecidas no Regulamento do Processo Administrativo Fiscal, sendo que: (efeitos de 07/05/03 a 12/04/04) \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub III - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub iniciado o procedimento fiscal, o Auditor Fiscal anexar\'e1 o processo origin\'e 1rio \'e0 Noti fica\'e7\'e3o Fiscal, a menos que o mesmo tenha sido incorporado fisicamente ao processo judicial ou requisitado por autoridade do Poder Judici\'e1rio ou do Pod er Legislativo." (efeitos de 07/05/03 a 30/06/09)\line \line }{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos dis positivos abaixo do art. 125 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub "\'a7 1\'ba Nas aquisi\'e7\'f5es, de outra unidade da Federa\'e7 \'e3o, de mercadorias enquadradas no regime de substitui\'e7\'e3o tribut\'e1ria por antecipa\'e7\'e3o em virtude de conv\'eanio ou protocolo, n\'e3o tendo sido feita a reten \'e7\'e3o do imposto pelo remetente e n\'e3o sendo poss\'edvel, por qualquer mot ivo, a sua cobran\'e7a do sujeito passivo por substitui\'e7\'e3o na forma- da al \'ednea \'93b\'94 do inciso II, poder\'e1 ser emitida Termo de Intima\'e7\'e3o p ara Pagamento de D\'e9bito em nome do destinat\'e1rio, no sentido de efetuar o recolhimento es pont\'e2neo do imposto, na forma, prazo e condi\'e7\'f5es estabelecidas no Regul amento do Processo Administrativo Fiscal, sendo que: (efeitos de 16/09/99 a 06/0 5/03)\line }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (...)\l ine }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II I - iniciado o procedimento fiscal, o Auditor Fiscal anexar\'e1 o processo origi n\'e1rio ao }{

\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Termo de Intima\'e7\'e3o para Pagamento de D\'e9bito }{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub e, se for o caso, ao subseq\'fcente Auto de Infra\'e7 \'e3o, a menos que o mesmo tenha sido incorporado fisicamente ao processo judici al ou requisitado por autoridade do Poder Judici\'e1rio ou do Poder Legislativo. " (efeitos de 16/09/99 a 06/05/03)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos dispositivos abaix o do \'a7 1\'ba do art. 125 pela Altera\'e7\'e3o n\'ba 1 (}{\b\i0\ul\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 6379, de 25/04/ 97}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 26 e 27/ 04/97):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub "I - s\'f3 dever\'e1 ser adotado este procedimento ap\'f3s esgotadas toda s as possibili dades de exig\'eancia do tributo do respons\'e1vel por substitui\'e7\'e3o, circu nst\'e2ncia esta que dever\'e1 ser declarada ou demonstrada formalmente: (efeito s de 26/04/97 a 26/10/10)\line a) pela Procuradoria da Fazenda, no processo orig in\'e1rio, qua ndo se tratar de mat\'e9ria afeta ao Poder Judidi\'e1rio;\line b) pelo Auditor F iscal, nos demais casos; (efeitos de 26/04/97 a 30/06/09)\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ori gin\'e1ria: \line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 125, 1o}{\*\bkmkend 125, 1o}}{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 1\'ba Nas aqui}{\b0\i\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub si\'e7\'f5es, de outra unidade da F edera\'e7\'e3o, de mercadorias enquadradas no regime de substitui\'e7\'e3o tribu t\'e1ria por antecipa\'e7\'e3o em virtude de conv\'eanio ou protocolo, n\'e3o te ndo sido feita a reten\'e7\'e3o do imposto pelo remetente e n\'e3o sendo poss\'edvel, por qual quer motivo, a sua cobran\'e7a do sujeito passivo por substitui\'e7\'e3o na form a da al\'ednea \'93b\'94 do inciso II, poder\'e1 ser emitida Notifica\'e7\'e3o F iscal em nome do destinat\'e1rio, no sentido de efetuar o recolhimento espont\'e2neo do impost o, na forma, prazo e condi\'e7\'f5es do inciso III do art. 963, sendo que: (efei tos at\'e9 15/09/99)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub I - s\'f3 dever\'e1 ser adotado este procedimento ap\'f3s esgotadas todas as possibilidades de exig\'eancia do tributo do respons\'e1vel por substit ui\'e7\'e3o, circunst\'e2ncia esta que dever\'e1 ser declarada pela Procuradoria da Fazenda no processo origin\'e1rio. (efeitos at\'e9 25/04/97)\line II - a atribui\'e7\'e3o da responsabilidade supletiva ao contribuinte substitu\'eddo, de que cuida este par\'e1grafo, implica a desist\'eancia, por parte da fazenda p\'fablica estadual , da cobran \'e7a do imposto do sujeito passivo por substitui\'e7\'e3o; (efeitos at\'e9 26/1 0/10)\line III - iniciado o procedimento fiscal, o Auditor Fiscal anexar\'e1 o p rocesso origin\'e1rio \'e0 Notifica\'e7\'e3o Fiscal e, se for o caso, ao subseq\ 'fcente Auto d e Infra\'e7\'e3o, a menos que o mesmo tenha sido incorporado fisicamente ao proc esso judicial ou requisitado por autoridade do Poder Judici\'e1rio ou do Poder L egislativo. (efeitos at\'e9 15/09/99) \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 125, 2o}{\*\bkmkend 125, 2o }{\b \'a7 2\'ba}{\b0 }Nos casos em que o imposto deva ser recolhido antes da sa \'edda da mercadoria ou antes do in\'edcio da presta\'e7\'e3o do servi\'e7o, o d ocumento d e arrecada\'e7\'e3o:

\par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do \'a7 2\'ba do art. 125 foi dada pela Altera\'e7\'e3o n\'ba 141 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub (Decreto n\'ba 12534, de 23/12/10, DOE de 24/12/10), efeito s a partir de 01/03/11:\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 28/02/1 1:\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkst art 125, 3o}{\*\bkmkend 125, 3o}\'a7 2\'ba Nos casos em que o imposto deva ser r ecolhido no momento da sa\'edda da mercadoria ou do in\'edcio da presta\'e7\'e3o do servi \'e7o, o documento de arrecada\'e7\'e3o:" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub conter\'e1, al\'e9m dos demais requisitos, ainda que n o verso, o n \'famero, a s\'e9rie e a data da emiss\'e3o do respectivo documento fiscal; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub acompanhar\'e1 a mercadoria ou o transporte para ser entregue ao de stinat\'e1rio da mercadoria ou ao tomador do servi\'e7o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 125, 3o}{\*\bkmkend 125, 3o }{\b \'a7 3\'ba}{\b0 }Tratando-se de servi\'e7o de transporte iniciado em outra unidade da Federa\'e7\'e3o sem documenta\'e7\'e3o fiscal ou com documenta\'e7\' e3o fiscal inid\'f4nea, o imposto ser\'e1 recolhido na entrada no territ\'f3rio deste Esta do, observado o disposto na {\ul\cf5 al\'ednea \'93c\'94 do inciso VII do art. 6 32}. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Os efeitos das modifica\'e7\'f5es produzidas pela Altera\'e7\'e3o 15 fora m postergados para 01/06/00, conforme disposto no art. 4\'ba da Altera\'e7\'e3o n\'ba 16 (Decr eto n\'ba 7759 de 23/02/00, DOE de 24/02/00).\line \line }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a o \'a7 3\'ba d o art. 125 pela Altera\'e7\'e3o n\'ba 15 (Decreto n\'ba 7729, de 29/12/99, DOE d e 30/12/99), efeitos a partir de 01/03/00.\line }{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub \'a7 3\'ba Tratando-se de servi\'e7o de transporte inici ado em outra unidade da Federa\'e7\'e3o sem documenta\'e7\'e3o fiscal ou com doc umenta\'e7\'e3o fiscal inid\'f4nea, o imposto ser\'e1 recolhido na entrada no te rrit\'f3rio de ste Estado, observado o disposto na al\'ednea \'93c\'94, do inciso VII, do art. 632."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 125, 3o}{\*\bkmkend 125, 3o}}{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 3\'ba Tr

atando-se de servi\'e7o de transporte iniciado em outra unidade da federa\'e7\'e 3o sem doc umenta\'e7\'e3o fiscal ou com documenta\'e7\'e3o inid\'f4nea, o imposto ser\'e1 exigido na entrada, no territ\'f3rio deste Estado, na primeira reparti\'e7\'e3o fazend\'e1ria da fronteira ou do percurso, observado o disposto na al\'ednea \'9 3c\'94 do inci so VII do art. 632.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub " \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 125, 4o}{\*\bkmkend 125, 4o }{\b \'a7 4\'ba }{\b0 O disposto neste artigo aplica-se, tamb\'e9m, \'e0s aquisi \'e7\'f5es interestaduais de lubrificantes e combust\'edveis l\'edquidos ou gaso sos deriva dos de petr\'f3leo, inclusive quando efetuadas por prestador de servi\'e7os de t ransporte para emprego na presta\'e7\'e3o de seus servi\'e7os. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 125, 5o}{\*\bkmkend 125, 5o }{\b \'a7 5\'ba}{\b0 Nas hip\'f3teses deste artigo, o c\'e1lculo do imposto a s er recolhido ser\'e1 feito pelo regime sum\'e1rio de apura\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 6\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O \'a7 6\'ba do art. 125 foi revogado pela Altera\'e7\'e3o n\'ba 52 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8969}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 12/02/04, DOE de 13/02/04), efeitos a partir de 01/03/04.\line \line }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 6\'ba tendo sido acrescentado ao art. 125 pela Altera\'e7\'e3o n\'ba 36 }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11 /02, DOE de 23 e 24/11/02), efeitos de 01/01/03 a 29/02/04:\line }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 125, 6 o}{\* \bkmkend 125, 6o}\'a7 6\'ba N\'e3o ser\'e1 concedida a autoriza\'e7\'e3o para po sterga\'e7\'e3o do pagamento do imposto devido por antecipa\'e7\'e3o na entrada no territ\'f3rio deste Estado, previsto na al\'ednea \'93c\'94 do inciso II dest e artigo, a contribuinte que se encontrar em d\'e9bito com a fazenda p\'fablica estadual, qu ando j\'e1 inscrito em D\'edvida Ativa, enquanto n\'e3o proceder \'e0 extin\'e7\ 'e3o da d\'edvida, salvo nos casos de d\'e9bitos parcelados que estejam sendo po ntualmente pag os." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 125, 7o}{\*\bkmkend 125, 7o }{\b \'a7 7\'ba }Poder\'e1 efetuar o recolhimento do imposto por antecipa\'e7\'e 3o de que tratam as al\'edneas \'93b\'94, \'93e\'94, \'93f\'94, \'93g\'94, \'93h \'94 e \'93i\'94 do inciso II, at\'e9 o dia 25 do m\'eas subseq\'fcente ao da entrada d a mercadoria no estabelecimento, {\cf0 ressalvado o disposto no }\'a7 2\'ba do a rt. 512-A, o contribuinte regularmente inscrito no Cadastro de Contribuinte do I CMS do Estado da Bahia (CAD-ICMS) que preencha, cumulativamente, os seguintes requisitos: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6

\nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 7\'ba do art. 125 foi dada pela }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 108 (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11289, de 30/10/08. DOE de 31/10/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/09:\line \line }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ante rior dada ao \'a7 7\'ba, tendo sido acrescentado ao art. 125 pela Altera\'e7\'e3 o n\'ba 52 }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8969}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 12/02/04, D OE de 13/02/04)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub , efeitos de 01/03/04 a 31/12/08:\line }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 7\'ba O recolhimento do imposto por antecipa \'e7\'e3o de que tratam as al\'edneas \'93b\'94, \'93e\'94, \'93f\'94, \'93g\'94 , \'93h\'94 e \'93i\'94 do inciso II, poder\'e1 ser efetuado at\'e9 o dia 25 do m\'eas subseq\'fcente ao da entrada da mercadoria no estabelecimento, quando o c ontribuinte es tiver credenciado}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub , ressalvado o disposto no }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub \'a7 2\'ba do art. 512-A}{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub possua estabelecimento em atividade no Estado da Bahia h\'e1 mais de 06 meses e j\'e1 tenha adquirido mercadoria de outra unidade da federa\'e7\'e3o ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub n\'e3o possua d\'e9bito inscrito em D\'edvida Ativa, a menos que a sua exigibilidade esteja suspensa; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub esteja adimplente com o recolhimento do ICMS; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub esteja em dia com as obriga\'e7\'f5es acess\'f3rias e atenda regula rmente as intima\'e7\'f5es fiscais. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 7\'ba-A} O titular da Diretoria de Administra\'e7\'e3o Tribut\'e1ria da regi\'e3o do domic\'edlio fiscal do cont ribuinte poder\'e1, com base em informa\'e7\'f5es acerca do investimento e da ca pacidade contr ibutiva do contribuinte que assegurem o cumprimento da obriga\'e7\'e3o relativa \'e0 antecipa\'e7\'e3o tribut\'e1ria, dispensar o requisito previsto no inciso I do \'a7 7\'ba deste artigo. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 7-A foi acrescentado ao art. 125 pela Altera\'e7\'e3o n\'ba 113 (D ecreto n\'ba 1 1.411, de 20/01/09, DOE de 21/01/09), efeitos a partir de 21/01/09. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 125, 8o}{\*\bkmkend 125, 8o }{\b \'a7 8\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 8\'ba do art. 125 foi revogado pela }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 108 (}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11289, de 30/10 /08. DOE de 31/10/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub ), efeitos a partir de 31/12/08.\line \line Reda\'e7\'e3o anterior dada ao }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 8\'ba, tendo sido acrescentado ao art. 125 pela Altera\'e7\'e3o n\'ba 52 }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8969}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 12/02/04, DOE de 13/02/04)}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos de 01/03/04 a 30/12/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub "{\*\bkmkstart 125, 8o}{\*\bkmkend 125, 8o}\'a7 8\'ba Par a efeito d o credenciamento previsto no par\'e1grafo anterior, ser\'e3o considerados os cri t\'e9rios estabelecidos em ato espec\'edfico do Secret\'e1rio da Fazenda." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 9\'ba }O recolhimento do imposto por antecipa\'e7\'e3o de que trata a al\'ednea \'93c\'94 do inciso IV poder\'e1 ser efetuado nos prazos normais, desde que o contribuinte seja autorizado pelo Inspetor da su a circunscri\'e7\'e3o. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 9\'ba foi acrescentado ao}{\b\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub art. 125 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 77 (}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10.001}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 09/05/06, DOE de 10/05/06), efe itos a partir de 10/05/06. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O III\line Dos Prazos de Recolhimento do ICMS em Virtude de Substitui\'e7\'e3o Tribut\'e1ria por Antecipa\'e7\'e3o ou por Diferimento \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 126}{\*\bkmkend 126}{\b Art. 126. }{\b0 O imposto a ser recolhido pelo respons\'e1vel em decorr\'eancia de substi tui\'e7\'e3o tribut\'e1ria por antecipa\'e7\'e3o ser\'e1 pago: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 126, I}{\*\bkmkend 126, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\

ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub relativamente \'e0s opera \'e7\'f5es com mercadorias, at\'e9 o dia 15 do m\'eas subseq\'fcente ao das oper a\'e7\'f5es, quando a substitui\'e7\'e3o tribut\'e1ria decorrer de sa\'eddas de mercadorias do estabelecimento; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 126, II}{\*\bkmkend 126, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub relativamen te \'e0s prest a\'e7\'f5es de servi\'e7os de transporte em que seja atribu\'edda a terceiro a r esponsabilidade pela reten\'e7\'e3o do imposto, at\'e9 o dia 15 do m\'eas subseq \'fcente ao das presta\'e7\'f5es; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub no tocante ao imposto retido, devido a outra unidade da Federa\'e7 \'e3o, no prazo previsto no }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf5\nosupersub \'a7 1\'ba do art. 376}{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f0\fs24\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 126, IV}{\*\bkmkend 126, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\' e7\'f5es de sa \'edda de \'e1lcool et\'edlico hidratado combust\'edvel (AEHC) e de \'e1lcool a granel n\'e3o destinado ao uso automotivo, antes da sa\'edda das mercadorias. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso IV do }{\b\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 126 foi dada pela Altera\'e7\'e3o n\'ba 14 1 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Dec reto n\'ba 12534, de 23/12/10, DOE de 24/12/10), efeitos a partir de 01/03/11:\l ine \line Reda \'e7\'e3o anterior dada ao inciso IV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub do art. 126 pela }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 110 (Decreto n\'ba 11336, de 25/11 /08, DOE de 26/11/08), efeitos de 01/02/09 a 28/02/11:\line }{\b0\i\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - nas opera\'e7\'f5es de sa\'ed da de \'e1lcool et\'edlico hidratado combust\'edvel (AEHC) e de \'e1lcool a gran el n\'e3o destinado ao uso automotivo, no momento da sa\'edda das mercadorias."\ line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o anterior dada ao inciso IV, tendo sido acrescentado ao }{\b\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 126}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 57 (}{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 915 2, de 28/07/04, DOE de 29/07/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ), efeitos de 29/07/04 a 31/01/09:\line }{\b0\i\ul0\str

ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - nas opera\'e7\'f5es de sa\'ed da de \'e1lcool a granel, n\'e3o destinado ao uso automotivo, no momento da sa\' edda das mercadorias." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 126, Pargrafo nico}{\*\bkmken d 126, Pargrafo nico}{\b Par\'e1grafo \'fanico.} Nas hip\'f3teses do inciso IV, os contribuintes poder\'e3o, mediante autoriza\'e7\'e3o competente, recolher o imp osto d ecorrente de substitui\'e7\'e3o tribut\'e1ria por antecipa\'e7\'e3o at\'e9 o dia 15 do m\'eas subseq\'fcente ao das opera\'e7\'f5es, sendo que: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do par\'e1grafo \'fanico do art. 126 foi dada pela Altera\'e7\'e3o n\'ba 110 (Decreto n\'ba 11336, de 25/11/08, DOE de 26/11/0 8), efeitos a partir de 26/11/08.\line \line Reda\'e7\'e3o anterior dada ao par\'e1grafo \'fan ico do art. 126 pela Altera\'e7\'e3o n\'ba 74 (Decreto n\'ba 9786, de 10/02/06, DOE de 11 e 12/02/06), efeitos de 11/02/06 a 25/11/08:\line }{\b0\i\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Par\'e1grafo \'fanico. Nas hip\'f3 teses do inciso IV, os contribuintes industriais poder\'e3o, mediante autoriza\' e7\'e3o do Diretor de Administra\'e7\'e3o Tribut\'e1ria da regi\'e3o do domic\'e dlio fiscal do contribuinte, ap\'f3s parecer t\'e9cnico da COPEC, recolher o imposto decorrent e de substitui\'e7\'e3o tribut\'e1ria por antecipa\'e7\'e3o at\'e9 o dia 15 do m \'eas subseq\'fcente ao das opera\'e7\'f5es."\line \line }{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao par\ 'e1grafo \'fanico do art. 126, tendo sido acrescentado pela Altera\'e7\'e3o n\'b a 57 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9152, de 28/07/04, DOE de 29/07/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "Par\'e1grafo \'fanico. Nas hip\'f3teses do inciso IV, os contri buintes industriais poder\'e3o, mediante autoriza\'e7\'e3o do Diretor de Adminis tra\'e7\'e3o Tribut\'e1ria da regi\'e3o do domic\'edlio fiscal do contribuinte, ap\'f3s parecer t\'e9cnico da Ger\'eancia de Substitui\'e7\'e3o Tribut\'e1ria, r ecolher o impo sto decorrente de substitui\'e7\'e3o tribut\'e1ria por antecipa\'e7\'e3o at\'e9 o dia 15 do m\'eas subseq\'fcente ao das opera\'e7\'f5es. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub quando industriais, mediante autoriza\'e7\'e3o do Dire tor de Adminis tra\'e7\'e3o Tribut\'e1ria da regi\'e3o do domic\'edlio fiscal do contribuinte, ap\'f3s parecer t\'e9cnico da COPEC; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub - quando distribuidores de combust\'edveis, mediante au toriza\'e7\'e3 o da COPEC. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 127}{\*\bkmkend 127}{\b Art. 127. }{\b0 No caso de imposto cujo lan\'e7amento tiver sido diferido, o recolhimento ser\'e1 feito pelo respons\'e1vel nos prazos previstos no }{\b0\ul\cf5 art. 348 }{\b0 . \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O IV\line Dos Prazos de Recolhimento

do ICMS em Virtude de Responsabilidade Solid\'e1ria \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 128}{\*\bkmkend 128}{\b Art. 128. }{\b0 O recolhimento do imposto pelo respons\'e1vel solid\'e1rio ser\'e1 feito no momento da caracteriza\'e7\'e3o da responsabilidade por solidariedade, em fac e da ocorr\'ea ncia de qualquer das hip\'f3teses previstas no }{\b0 art. 39}{\b0 . \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 129}{\*\bkmkend 129}{\b Art. 129. }{\b0 Nas sa\'eddas de mercadorias efetuadas por produtores ou extratores n\'e3 o equiparados a comerciantes ou industriais, na hip\'f3tese de o destinat\'e1rio comerciante, industrial ou cooperativa apurar o imposto pelo regime normal: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do }{\b\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 129 foi dada pela Altera\'e7\'e3o n\ 'ba 93 (Decreto n\'ba 10459, de 18/09/07, DOE de 19/09/07), efeitos a partir de 19}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub /09/ 07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o origin\'e1ria, efeitos at\'e9 18/09/07:\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 129. Nas sa\'eddas de merca dorias efetuad as por produtores ou extratores n\'e3o equiparados a comerciantes ou industriais , sendo o estabelecimento destinat\'e1rio comerciante, industrial ou cooperativa inscritos na condi\'e7\'e3o de contribuinte normal:" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub ser\'e1 emitida Nota Fiscal (entrada), com destaque do imposto, quan do devido, sendo que este documento servir\'e1 para acompanhar o transporte das mercadorias at\'e9 o estabelecimento do emitente nas hip\'f3teses do }{\b0\i0\ul \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub \'a7 1\'ba do art . 229}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o destinat\'e1rio, na condi\'e7\'e3o de respons\'e1ve l solid\'e1rio , recolher\'e1 o imposto at\'e9 o dia 9 do m\'eas subseq\'fcente ao da ocorr\'ea ncia do fato gerador. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 129, Pargrafo nico}{\*\bkmken d 129, Pargrafo nico}{\b Par\'e1grafo \'fanico.}{\b0 O disposto neste artigo: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub \'e9 extensivo, tamb\'e9m, ao imposto devido pela pres ta\'e7\'e3o do servi\'e7o de transporte efetuado por aut\'f4nomo ou em ve\'edculo de transport ador n\'e3o inscrito, quando o destinat\'e1rio for o contratante do servi\'e7o, na condi\'e7\'e3o de respons\'e1vel por substitui\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub n\'e3o se aplica a opera\'e7\'e3o ou presta\'e7\'e3o em que o lan \'e7amento do ICMS deva ser efetuado em momento subseq\'fcente por depender de u m evento futuro, hip\'f3tese em que se observar\'e3o as normas atinentes ao dife

rimento ou \'e0 suspens\'e3o, conforme o caso. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O V\line Dos Prazos de Recolhimento d o ICMS pelos Importadores, Adquirentes\line ou Arrematantes de Mercadorias Proc edentes do Exterior \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 130}{\*\bkmkend 130}{\b Art. 130. }{\b0 O pagamento do imposto pelo importador, adquirente ou arrematante de merc adoria ou bem procedentes do exterior ser\'e1 feito na forma e no momento previs tos no }{\b0 \ul\cf5 art. 572}{\b0 . \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O VI\line Dos Prazos de Recolhimento da Diferen\'e7a de Al\'edquotas \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 131}{\*\bkmkend 131}{\b Art. 131. }{\b0 O pagamento da diferen\'e7a de al\'edquotas ser\'e1 feito at\'e9 o dia 20 do m\'eas seguinte ao da entrada da mercadoria no estabelecimento (}{\b0 art. 7 \'ba, IV}{\b0 ): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf5\nosupersub Decreto n\'ba 6903, de 16/10/97}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 17/10/97), acrescenta a expres s\'e3o \'93}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub At\'e9 20/ 01/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \ '94, a qual foi depois exclu\'edda pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Ver o }{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 5\nosupersub a rt. 3\'ba do Decreto n\'ba 7244/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub (Altera\'e7\'e3o n\'ba 5): dispensa de multa, acr\' e9scimos morat\'f3rios e atualiza\'e7\'e3o monet\'e1ria. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 131, I}{\*\bkmkend 131, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso I do art. 131 foi revogado pela Altera\'e7\'e3o n\'ba 9 (}{ \b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n \'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub efeitos a partir de 01/01/99}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 131, I}{\*\bkmkend 131, I}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I pe}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub las microempresas industriais, microempresas comerciais varejistas e microempresas

ambulantes;}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 131, II}{\*\bkmkend 131, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pelos contr ibuintes que o ptarem pelo regime de apura\'e7\'e3o em fun\'e7\'e3o da receita bruta, tais como : \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso II do art. 131 foi dada pela Altera\'e7\' e3o n\'ba 5 (} {\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II do art. 1 31 pela Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf5\nosupersub Decreto n\'ba 6903, de 16/10/97, DOE de 17/10/97}{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - pelos restaurante s, churrascarias, pizzarias, lanchonetes, bares, padarias, pastelarias, confeita rias, do\'e7ar ias, bombonerias, sorveterias, casas de ch\'e1, lojas de \'93delicatessen\'94, s ervi\'e7os de \'93buffet\'94, hot\'e9is, mot\'e9is, fornecedores de refei\'e7\'f 5es e outros servi\'e7os de alimenta\'e7\'e3o que optarem pelo regime de apura\' e7\'e3o em fun \'e7\'e3o da receita bruta;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria: \line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - pelos resta urantes, churr ascarias, pizzarias, lanchonetes, bares, padarias, pastelarias, confeitarias, do \'e7arias, bombonerias, sorveterias, casas de ch\'e1, lojas de \'93delicatessen\ '94, servi\'e7os de \'93buffet\'94, fornecedores de refei\'e7\'f5es e outros ser vi\'e7os de al imenta\'e7\'e3o que optarem pelo regime de apura\'e7\'e3o em fun\'e7\'e3o da rec eita bruta;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub restaurantes, churrascarias, pizzarias, lanchone tes, bares, pa darias, pastelarias, confeitarias, do\'e7arias, bombonerias, sorveterias, casas de ch\'e1, lojas de \'93delicatessen\'94, servi\'e7os de \'93buffet\'94, hot\'e9 is, mot\'e9is, pousadas, fornecedores de refei\'e7\'f5es e outros servi\'e7os de alimenta\'e7 \'e3o que optarem pelo regime de apura\'e7\'e3o em fun\'e7\'e3o da receita bruta ; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O al\'ednea "a" foi acrescentada ao inciso II do art. 131 pela Altera\'e7 \'e3o n\'ba 5

(}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decret o n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub estabelecimentos industriais do ramo de vestu\'e 1rio, cal\'e7a dos e artefatos de tecidos; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O al\'ednea "b" foi acrescentada ao inciso II do art. 131 pela Altera\'e7 \'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decret o n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 131, III}{\*\bkmkend 131, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pelos pr odutores e ext ratores n\'e3o equiparados a comerciantes ou a industriais; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 131, IV}{\*\bkmkend 131, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pelos contr ibuintes dispe nsados de escritura\'e7\'e3o fiscal. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso IV d}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o art. 131}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 63 (}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n \'ba 9.426, de 17/05/05, DOE de 18/05/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 17/05/0 5:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "IV - pelos contribuintes n\'e3o inscritos no cadastro estadual ou dispensados de escritura\ 'e7\'e3o fiscal." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 131, V}{\*\bkmkend 131, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pelas empresas de constru \'e7\'e3o civil inscritas no cadastro estadual na condi\'e7\'e3o de contribuinte s especiais, na aquisi\'e7\'e3o interestadual de bem do ativo imobilizado, bem d e uso ou material de consumo, quando indevidamente inscritas na condi\'e7\'e3o d e contribuinte s especiais em vez de na condi\'e7\'e3o de contribuintes normais (}{\b0\i0\ul\st rike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 541, \'a7 1\'ba }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br

sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso V foi acrescentado ao art. 131 pela Altera\'e7\'e3o n\'ba 7 (Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/98). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 132}{\*\bkmkend 132}{\b Art. 132. }{\b0 Os contribuintes sujeitos ao regime normal de apura\'e7\'e3o do imposto i ncluir\'e3o o valor da diferen\'e7a de al\'edquotas no c\'f4mputo dos d\'e9bitos fiscais do pe r\'edodo (}{\b0\ul\cf5 art. 116, III, "b", 4}{\b0 ). \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O VI-A\line Dos Demais Prazos de Reco lhimento \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A Subse\'e7\'e3o VI-A foi acrescentada a Se\'e7\'e3o II pela Altera\'e7\' e3o n\'ba 7 (D ecreto n\'ba 7365, de 01/07/98, DOE de 02/07/98). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 132-A}{\*\bkmkend 132-A}{\b Art. 132-A.}{ O imposto ser\'e1 recolhido: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 132-A, I}{\*\bkmkend 132-A, I}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas vendas de caf\'e9 cr u em gr\'e3o efetuadas em bolsa de mercadorias ou de cereais pelo Governo Federa l, nos prazos previstos na }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0 \fs24\cf5\nosupersub al\'ednea "a" do inciso II do art. 487}{\b0\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 132-A, II}{\*\bkmkend 132-A, II} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II -}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas pre sta\'e7\'f5es de servi\'e7os de comunica\'e7\'e3o, referentes a recep\'e7\'e3o de som e imagem por meio de sat\'e9lite, quando o tomador do servi\'e7o estiver localizado em u nidade federada diferente da unidade de localiza\'e7\'e3o da empresa prestadora do servi\'e7o, at\'e9 o dia 10 do m\'eas subseq\'fcente ao da presta\'e7\'e3o, observado o dis posto no art. 569-A (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0 \fs24\cf0 \nosupersub 10/98). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso II do art. 132-A foi dada pela Altera\'e7 \'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98).\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\' e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub \'93}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - nas presta\'e7\'f5es de servi\'e7os de comunica\'e7\'e3o, referentes a recep\'e7\'e 3o de som e imagem por meio de sat\'e9lite, quando o tomador do servi\'e7o estiv

er localizado em unidade federada diferente da unidade de localiza\'e7\'e3o da empresa prestad ora do servi\'e7o, at\'e9 dia 10 do m\'eas subseq\'fcente ao da presta\'e7\'e3o, observado o disposto do \'a7 4\'ba do art. 569 (Conv. ICMS 10/98).}{\b0\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 133}{\*\bkmkend 133}{\b Art. 133. }{\b0 Relativamente aos prazos de recolhimento de que cuidam os artigos precede ntes, observar-se-\'e1, ainda, o seguinte: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub no caso de d\'e9bito exigido em decorr\'eancia de a\'e 7\'e3o fiscal, o pagamento ser\'e1 feito dentro do prazo fixado na Notifica\'e7\'e3o Fiscal ou no Auto de Infra\'e7\'e3o; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso I do art. 133 foi dada pela Altera\'e7\'e 3o n\'ba 41 (D ecreto n\'ba 8511 de 06/05/03, DOE de 07/05/03).\line \line Reda\'e7\'e3o anteri or dada ao inciso I do art. 133 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 767 5, de 15/09/99. DOE de 16/09/99):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub "I - no caso de d\'e9bito exigido em decorr\'eancia de a\'e 7\'e3o fiscal, o pagamento ser\'e1 feito dentro do prazo fixado no }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Termo de Intima\'e7 \'e3o para Pag amento de D\'e9bito}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ou no Auto de Infra\'e7\'e3o;}{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - n}{\b0\i\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o caso de d\'e9bito exigido em deco rr\'eancia de a\'e7\'e3o fiscal, o pagamento ser\'e1 feito dentro do prazo fixad o na Notifica\'e7\'e3o Fiscal ou no Auto de Infra\'e7\'e3o;}{\b0\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso II do art. 133 foi revogado pela Altera\'e7\'e3o n\'ba 7 (Decret o n\'ba 7365, de 01/07/98, DOE de 02/07/98).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - nas vendas de caf\'e9 c ru em gr\'e3o efetuadas em bolsa de mercadorias ou de cereais pelo Governo Feder

al, o recolhimento do imposto ser\'e1 feito nos prazos da al\'ednea \'93a\'94 do inciso II do art. 487;". \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub no caso de opera\'e7\'e3o ou presta\'e7\'e3o efetuad a por contribu inte submetido a regime especial de fiscaliza\'e7\'e3o e pagamento, o recolhimen to do imposto poder\'e1 ser exigido diariamente (}{\b0\i0\ul\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs24\cf5\nosupersub arts. 920 e 921}{\b0\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 133, IV}{\*\bkmkend 133, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub considera-s e esgotado o p razo para pagamento do imposto, relativamente \'e0 opera\'e7\'e3o ou presta\'e7\ 'e3o, quando estiver sendo realizada: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 133, IV, a}{\*\bkmkend 13 3, IV, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sem documento fiscal ou quando este n\'e3o for exibido no momento da a\'e7\'e3o fiscalizadora, exceto quando o sujeito passivo ou terceiro interessado provar, inequivocamente , que existia documento h\'e1bil antes da a\'e7\'e3o fiscal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 133, IV, b}{\*\bkmkend 13 3, IV, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub com documento fiscal que mencione valor da opera\'e7\'e3o ou presta\'e7\'e3o ou do imposto dev ido em import\'e2ncia inferior \'e0 real, no tocante \'e0 diferen\'e7a; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub para cumprimento e verifica\'e7\'e3o do vencimento dos prazos, adota r-se-\'e3o os crit\'e9rios do }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf5\nosupersub art. 980}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub . \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 134}{\*\bkmkend 134}{\b Art. 134. }{\b0 Quando ocorrer reajustamento do pre\'e7o da opera\'e7\'e3o ou presta\'e7\ 'e3o, o imposto correspondente ao acr\'e9scimo do valor ser\'e1 recolhido no pra zo das obriga \'e7\'f5es tribut\'e1rias normais do contribuinte, de acordo com o per\'edodo em que se verificar o reajustamento (}{\b0 art. 201, II}{\b0 ). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 134, 1o}{\*\bkmkend 134, 1o }{\b \'a7 1\'ba}{\b0 O disposto neste artigo n\'e3o se aplica ao acr\'e9scimo d e valor a ser cobrado do destinat\'e1rio das mercadorias ou do tomador do servi\ 'e7o em vi rtude da constata\'e7\'e3o de erro na emiss\'e3o do documento fiscal, caso em qu e, no ato da corre\'e7\'e3o, o imposto se considera devido desde a data da ocorr \'eancia do fato gerador (}{ art. 201,}{\ul\cf5 }{ IV}{\cf0 e }{ V}{\b0 , e \' a7 2\'ba). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 134, 2o}{\*\bkmkend 134, 2o }{\b \'a7 2\'ba}{\b0 Tratando-se de opera\'e7\'e3o ou presta\'e7\'e3o interesta dual, quando houver reajustamento de valor depois da remessa ou da presta\'e7\'e 3o, a dife ren\'e7a ficar\'e1 sujeita ao imposto: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub no estabelecimento de origem, em rela\'e7\'e3o \'e0 sa

\'edda da merc adoria ou ao in\'edcio da presta\'e7\'e3o do servi\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub no estabelecimento de destino, em rela\'e7\'e3o ao pa gamento: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 134, 2o, II, a}{\*\bkmken d 134, 2o, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub da diferen\'e7a de al\'edquotas, quando for o caso; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 134, 2o, II, b}{\*\bkmken d 134, 2o, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub do imposto devido pela entrada nas aquisi\'e7\'f5es de lubrificantes e combust\'ed veis l\'edquidos ou gasosos derivados de petr\'f3leo e energia el\'e9trica, quan do n\'e3o destinados \'e0 comercializa\'e7\'e3o, industrializa\'e7\'e3o, produ\' e7\'e3o, gera \'e7\'e3o ou extra\'e7\'e3o (LC 87/96 e 102/00) (Lei n\'ba 7710/00). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7 \'e3o atual da al\'ednea "b", do inciso II do art. 134 foi dada pela }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n \'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Decreto n \'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/01.\line \lin e }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda \'e7\'e3o orig in\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "{\*\bkmkstart 134, 2o, II, b}{\*\bkmkend 134, 2o, II, b}}{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub b) do imposto devi do pela en trada nas aquisi\'e7\'f5es de energia el\'e9trica, de petr\'f3leo e de lubrifica ntes e combust\'edveis l\'edquidos ou gasosos derivados de petr\'f3leo, quando n \'e3o destinados a comercializa\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e3o , gera\'e7\'e3 o ou extra\'e7\'e3o.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub ". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 134, 3o}{\*\bkmkend 134, 3o }{\b \'a7 3\'ba}{\b0 Havendo reajustamento do valor da presta\'e7\'e3o de servi \'e7o de transporte interestadual, depois de iniciado ou de prestado o servi\'e7 o, tendo o ICMS sido pago por antecipa\'e7\'e3o, observar-se-\'e1 o disposto na }{\ul\cf5 al\'ednea \'93b\'94 inciso III do art. 381}{\b0 . \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 135}{\*\bkmkend 135}{\b Art. 135. }{\b0 O pagamento do ICMS por c\'e1lculo do sujeito passivo extingue o cr\'e9di to tribut\'e1rio sob condi\'e7\'e3o resolut\'f3ria da homologa\'e7\'e3o. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O III\line Da Restitui\'e7\'e3o ou Estor no de Valores Recolhidos Indevidamente \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 136}{\*\bkmkend 136}{\b Art. 136. }{\b0 As quantias indevidamente recolhidas ao Estado: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub poder\'e3o ser objeto de estorno de d\'e9bito, observa do o disposto nos }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub ar ts. 112 e 113}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub sendo inadmiss\'edvel o estorno, ser\'e3o restitu\'ed das ao contrib uinte, na forma prevista no Regulamento do Processo Administrativo Fiscal, obser vado o disposto no art. 33 da Lei n\'ba 7014, de 4 de dezembro de 1996. \par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO XV\line DOS ACR\'c9SCIMOS TRIBUT\'c1RI OS \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O I\line Da Atualiza\'e7\'e3o Monet\'e1r ia \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 137}{\*\bkmkend 137}{\b Art. 137. }{\b0 Para fins de atualiza\'e7\'e3o monet\'e1ria, os d\'e9bitos do ICMS, quand o pagos em atraso, ser\'e3o convertidos em quantidade de UFIRs ou de outro \'edn dice que venha a ser adotado para atualiza\'e7\'e3o dos cr\'e9ditos tribut\'e1rios da Uni\'e3o , tomando-se por base o seu valor: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub no 9\'ba dia: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 137, I, a}{\*\bkmkend 137 , I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do m\'eas subseq \'fcente ao da ocorr\'eancia dos fatos geradores, em se tratando de contribuinte sujeito ao regime normal de apura\'e7\'e3o ou ao regime de apura\'e7\'e3o em fu n\'e7\'e3o da receita bruta; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 137, I, b}{\*\bkmkend 137 , I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do m\'eas subseq \'fcente ao da opera\'e7\'e3o: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 137, I, b, 1}{\*\bkmkend 137, I, b, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub nos casos de substitui\'e7\'e3o tribut\'e1ria por antecipa\'e7\'e3o decorrente de sa\'edd as de mercadorias do estabelecimento; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 137, I, b, 2}{\*\bkmkend 137, I, b, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub nos casos de antecipa\'e7\'e3o tribut\'e1ria decorrente de entradas de mercadorias no est abelecimento; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 137, I, c}{\*\bkmkend 137 , I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do m\'eas subseq \'fcente ao termo final do diferimento; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 137, I, d}{\*\bkmkend 137 , I, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do m\'eas subseq \'fcente ao da ocorr\'eancia do fato gerador, no caso de pagamento da diferen\'e 7a de al\'edquotas por contribuinte dispensado de escritura\'e7\'e3o fiscal e po

r contribuinte n\'e3o inscrito, nas hip\'f3teses do art. 131; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 137, I, e}{\*\bkmkend 137 , I, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do m\'eas seguin te ao da ocorr\'eancia, em se tratando de presta\'e7\'e3o de servi\'e7o de trans porte de passageiros, quando o prestador estiver situado em outro Estado ou no D istrito Federal e tiver inscri\'e7\'e3o centralizada; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 137, I, f}{\*\bkmkend 137 , I, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do m\'eas subseq \'fcente \'e0 ocorr\'eancia do lan\'e7amento de of\'edcio, no caso de mercadoria s em tr\'e2nsito, exceto no tocante \'e0s infra\'e7\'f5es tipificadas no inciso IV do art. 42 da Lei n\'ba 7.014, de 04/12/96; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "f", do inciso I do art. 137 foi dada pela Altera\'e7\'e3o n\'ba 137 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 12220, de 29/06/10, DOE de 30/06/10), efeitos a partir de 30/06/10.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs18\cf0\nosupersub "f) }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs18\cf0\nosupersub do m\'eas subseq\'fcente \'e0 ocorr\' eancia do lan\'e7amento de of\'edcio, no caso de mercadorias em tr\'e2nsito, exc eto no tocante \'e0s infra\'e7\'f5es tipificadas no inciso IV do art. 915;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub no dia da ocorr\'eancia, nas infra\'e7\'f5es tipifica das no inciso IV do art. 42 da Lei n\'ba 7.014, de 04/12/96, quando apuradas no tr\'e2nsito de mercadorias; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "f", do inciso I do art. 137 foi dada pela Altera\'e7\'e3o n\'ba 137 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 12220, de 29/06/10, DOE de 30/06/10), efeitos a partir de 30/06/10.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs18\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - no dia da ocorr\'eancia, nas infra\ 'e7\'f5es tipificadas no inciso IV do art. 915, quando apuradas no tr\'e2nsito d e mercadorias; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub no momento do desembara\'e7o na reparti\'e7\'e3o adu aneira, na imp orta\'e7\'e3o de mercadorias do exterior; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub no dia da ocorr\'eancia, nas situa\'e7\'f5es dos }{\b 0\i0\ul \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub inciso II a VI do art. 125}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub . \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso IV foi acrescentado ao art. 137 pela Altera\'e7\'e3o n\'ba 3 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decr eto n\'ba 6523 , de 11/07/97, DOE de 12/07/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub ). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 137, 1o}{\*\bkmkend 137, }{\b \'a7 1\'ba}{\b0 O valor a ser recolhido, em moeda corrente nacional, ser\' e1 obtido mediante a multiplica\'e7\'e3o da quantidade de UFIRs pelo valor di\'e 1rio, na d ata do efetivo pagamento. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 137, 2o}{\*\bkmkend 137, }{\b \'a7 2\'ba}{\b0 Os d\'e9bitos tribut\'e1rios, quando pagos sob a forma de parcelamento, ser\'e3o atualizados pela varia\'e7\'e3o da UFIR. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 137, 3o}{\*\bkmkend 137, }{\b\fs24 \'a7 3\'ba}{\b0\fs24 O }Superintendente de Administra\'e7\'e3o Tribut \'e1ria da Secretaria da Fazenda{\fs24 , atrav\'e9s de Instru\'e7\'e3o Normativa , publicar \'e1, }quando houver varia\'e7\'e3o do \'edndice de corre\'e7\'e3o monet\'e1ria{ \b0\fs24 , tabela pr\'e1tica para efeito de c\'e1lculo da atualiza\'e7\'e3o refe rida no }{\i caput}{\b0\fs24 deste artigo. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 3\'ba do art. 127 foi dada pela Altera \'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para adequar as modifica\'e7\'f5es introduzidas pelo novo Regimento da Secretaria da Fazenda, aprovado pelo }{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7509/99}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 137, 4o}{\*\bkmkend 137, }{\b \'a7 4\'ba }A corre\'e7\'e3o monet\'e1ria abranger\'e1 o per\'edodo em que a exigibilidade do cr\'e9dito tribut\'e1rio estiver suspensa, bem como o da tram ita\'e7 \'e3o da consulta. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 4\'ba foi acrescentado ao art. 137 pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub D ecreto n\'ba 7 533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub ).

1o

2o 3o

4o

\par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 5\'ba} Os d\'e9bitos de qualquer natureza para com a Fazenda Estadual expressos em moeda, constitu\'eddos ou n\' e3o, vencidos at\'e9 31 de dezembro de 2000, ser\'e3o convertidos em quantidades de UFIR na da ta do seu vencimento e reconvertidos em Reais, com base no valor da UFIR em 26 d e outubro de 2000 (Lei n\'ba 7753/00) \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O \'a7 5\'ba foi acrescentado ao art. 137 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 3 1/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/01. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 6\'ba}{\fs24 Os d\'e9bitos venc idos a partir de 1\'ba }{\fs26 de janeiro de 2001, n\'e3o est\'e3o sujeitos \'e0 atualiza\'e7\'e3o monet\'e1ria (}Lei n\'ba 7753/00{\fs26 ). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O \'a7 6\'ba foi acrescentado ao art. 137 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 3 1/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/01. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O II\line Dos Acr\'e9scimos Morat\'f3rio s \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 138}{\*\bkmkend 138}{\b Art. 138. }{\b0 Sobre os d\'e9bitos tribut\'e1rios recolhidos fora dos prazos regulamenta res, os acr\'e9scimos morat\'f3rios incidentes at\'e9 31 de dezembro 2000 ser\'e 3o calculados segundo os seguintes crit\'e9rios: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7 \'e3o atual do art. 138 foi dada pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 34 (}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8276, de 26/06 /02. DOE de 27 /06/02}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0

\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Art. 138. Os d\'e9bitos tribut\'e1rios recolhidos fora dos pr azos regulamentares est\'e3o sujeitos aos seguintes acr\'e9scimos morat\'f3rios: ". \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub se declarados espontaneamente: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 138, I, a}{\*\bkmkend 138 , I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at raso de at\'e9 15 dias: 2%; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 138, I, b}{\*\bkmkend 138 , I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at raso de 16 dia s at\'e9 30 dias: 4%; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 138, I, c}{\*\bkmkend 138 , I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at raso de 31 dia s at\'e9 60 dias: 8%; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 138, I, d}{\*\bkmkend 138 , I, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at raso de 61 dia s at\'e9 90 dias: 12%; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 138, I, e}{\*\bkmkend 138 , I, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub at raso superior a 90 dias: 1% por cada m\'eas ou fra\'e7\'e3o de m\'eas seguinte ao atraso de 90 dias, cumulado do percentual previsto na al\'ednea anterior; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub se reclamados atrav\'e9s de Auto de Infra\'e7\'e3o, 1 % por cada m \'eas ou fra\'e7\'e3o de m\'eas seguinte, a partir de 30 dias de atraso. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 138, Pargrafo nico}{\*\bkmken d 138, Pargrafo nico}{\b Par\'e1grafo \'fanico.}{\b0 Para cumprimento e verifica\ 'e7\'e3o do vencimento dos prazos, adotar-se-\'e3o os crit\'e9rios do art. 980. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 138-A}{\*\bkmkend 138-A}{\b Art. 138-A. Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 138-A foi revogado pela Altera\'e7\'e3o n\'ba 93 (}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 104 59, de 18/09/0 7. DOE de 19/09/07}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub ), efeitos a partir de 19/09/07.\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao art. 138-A pe la Altera\'e7\'e3o n\'ba 33 (Decreto n\'ba 8250, de 08/05/02. DOE de 09/05/02), efeitos de 09/05/02 a 18/09/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub "Art. 138-A. O disposto nos artigos 138 e 138-B n \'e3o se aplic a aos d\'e9bitos tribut\'e1rios pagos fora do prazo regulamentar, por\'e9m espon

taneamente, por microempresa inscrita como tal no cadastro estadual, os quais es t\'e3o sujeitos a acr\'e9scimos morat\'f3rios de 2% (dois por cento) sobre o val or devido, cum ulado esse percentual, no atraso superior a 90 (noventa) dias, do percentual de 1% (um por cento) por cada m\'eas ou fra\'e7\'e3o de m\'eas seguinte.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\ 'e7\'e3o anter ior dada ao art. 138- A, tendo sido acrescentado pela Altera\'e7\'e3o n\'ba 9 (} {\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub efeitos de 01/01/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub at\'e9 08/05/02:\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "Art. 138-A. O disposto no artigo anterior n \'e3o se aplica aos d\'e9bitos tribut\'e1rios pagos fora do prazo regulamentar, por\'e9m espontaneamente, por microempresa inscrita como tal no cadastro estadua l, os quais es t\'e3o sujeitos a acr\'e9scimos morat\'f3rios de 2% (dois por cento) sobre o val or devido, cumulado esse percentual, no atraso superior a 90 (noventa) dias, do percentual de 1% (um por cento) por cada m\'eas ou fra\'e7\'e3o de m\'eas seguin te." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 138-B}{\*\bkmkend 138-B}{\b Art. 138-B. }{\b0 Os acr\'e9scimos morat\'f3rios, incidentes a partir de janeiro de 2 001, ser\'e3o calculados segundo os seguintes crit\'e9rios (Lei n\'ba 7753/00): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O art. 138-B foi acrescentado pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/01. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 138-B, I}{\*\bkmkend 138-B, I}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I -}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sobre os d \'e9bitos denu nciados espontaneamente, incidir\'e3o apenas acr\'e9scimos morat\'f3rios equival entes 0,11% (onze cent\'e9simos por cento) ao dia, limitados a 10% (dez por cent o), mais a taxa referencial do Sistema Especial de Liquida\'e7\'e3o e Cust\'f3di a (SELIC) para t\'edtulos federais, acumulada mensalmente at\'e9 o \'faltimo dia do m\'eas ant erior ao do pagamento, e 1% (um por cento) relativo ao m\'eas em que o pagamento estiver sendo efetuado; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I do art. 138-B foi dada pela Altera \'e7\'e3o n\'ba 29 (Decreto n\'ba 8087, de 27/12/01, DOE de 28/12/01).\line \lin e }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant

erior dada ao inciso I, tendo sido acrescentado ao art. 138-B pela Altera\'e7\'e 3o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01):\line }{\b0\i \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - sobre os d\'e9bitos denunciados espontaneamente, incidir\'e3o apenas acr\'e9scimos morat\'f3rios equ ivalentes 0,11% (onze d\'e9cimos por cento) ao dia, limitados a 10% (dez por cen to), mais a ta xa referencial do Sistema Especial de Liquida\'e7\'e3o e Cust\'f3dia (SELIC) par a t\'edtulos federais, acumulada mensalmente at\'e9 o \'faltimo dia do m\'eas an terior ao do pagamento, e 1% (um por cento) relativo ao m\'eas em que o pagament o estiver send o efetuado;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 138-B, II}{\*\bkmkend 138-B, II} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II -}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sobre o s d\'e9bitos r eclamados em lan\'e7amento de of\'edcio, a partir de 30 (trinta) dias de atraso, incidir\'e3o acr\'e9scimos equivalentes \'e0 taxa referencial do Sistema Especi al de Liquida\'e7\'e3o e Cust\'f3dia (SELIC) para t\'edtulos federais, acumulada mensalmente a t\'e9 o \'faltimo dia do m\'eas anterior ao do pagamento, e 1% (um por cento) re lativo ao m\'eas em que o pagamento estiver sendo efetuado. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 138-B, p. nico}{\*\bkmkend 1 38-B, p. nico}{\b Par\'e1grafo \'fanico.} A partir de 1\'ba de janeiro de 2006, t amb\'e9m incidir\'e3o acr\'e9scimos morat\'f3rios sobre os d\'e9bitos reclamados em lan \'e7amento de of\'edcio decorrentes do descumprimento de obriga\'e7\'e3o tribut\ 'e1ria acess\'f3ria, na forma prevista no inciso II deste artigo. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico foi acrescentado ao art. 138-B pela Altera\' e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01/06, DOE de 19/01/06). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 139}{\*\bkmkend 139}{\b Art. 139. }{\b0 Os acr\'e9scimos morat\'f3rios ser\'e3o calculados sobre o valor do tribu to atualizado monetariamente: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub na data do recolhimento; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub na data do dep\'f3sito integral do d\'e9bito tribut\' e1rio em conta banc\'e1ria que assegure atualiza\'e7\'e3o monet\'e1ria; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub na data de sua inscri\'e7\'e3o em D\'edvida Ativa. \par }\pard \s3 \qc\sa180 {\b T\'cdTULO II\line DAS OBRIGA\'c7\'d5ES TRIBUT\'c1R IAS ACESS\'d3RIAS \par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO I\line DAS DISPOSI\'c7\'d5ES GERAIS \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O I\line Da Observ\'e2ncia da Legisla\'e 7\'e3o Tribut\'e1ria \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 140}{\*\bkmkend 140}{\b Art. 140. }{\b0 S\'e3o obriga\'e7\'f5es acess\'f3rias do sujeito passivo as decorrentes d a legisla\'e7\'e3o tribut\'e1ria, tendo por objeto as presta\'e7\'f5es, positiva s ou negativas , impondo a pr\'e1tica de ato ou a absten\'e7\'e3o de fato que n\'e3o configure obriga\'e7\'e3o principal, estabelecidas no interesse da arrecada\'e7\'e3o ou da

fiscaliza\'e7\'e3o do tributo. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 141}{\*\bkmkend 141}{\b Art. 141. }{\b0 A obriga\'e7\'e3o acess\'f3ria, pelo simples fato de sua inobserv\'e2ncia , converte-se em obriga\'e7\'e3o principal relativamente \'e0 penalidade pecuni\ 'e1ria. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 142}{\*\bkmkend 142}{\b Art. 142. }{\b0 Al\'e9m das obriga\'e7\'f5es previstas na legisla\'e7\'e3o, relativas \'e 0 inscri\'e7\'e3o, emiss\'e3o de documentos, escritura\'e7\'e3o das opera\'e7\'f 5es e presta \'e7\'f5es, fornecimento de informa\'e7\'f5es peri\'f3dicas e outras, s\'e3o obr iga\'e7\'f5es do contribuinte: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 142, I}{\*\bkmkend 142, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub exigir de outr o contribuinte , nas opera\'e7\'f5es que com ele realizar, a exibi\'e7\'e3o do extrato do Docum ento de Identifica\'e7\'e3o Eletr\'f4nico (DIE); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b A reda\'e7 \'e3o atual do inciso I do art. 142 foi dada pela Altera\'e7\'e3o n\'ba 27 (Decr eto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01)\line \line }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1r ia:\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - exigir de outro contribuinte, nas opera\'e7\'f5es que com ele realizar, a exibi\'e7\'e 3o do Cart\'e3o de Inscri\'e7\'e3o ou, em sua falta, do Documento de Informa\'e7 \'e3o Cadastra l (DIC), sob pena de responder solidariamente pelo imposto devido, se do descump rimento desta obriga\'e7\'e3o decorrer o n\'e3o-recolhimento do imposto, total o u parcialmente;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 142, II}{\*\bkmkend 142, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub exibir a ou tro contribuin te, quando solicitado, o extrato do Documento de Identifica\'e7\'e3o Eletr\'f4ni co (DIE); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b A reda\'e7 \'e3o atual do inciso II do art. 142 foi dada pela Altera\'e7\'e3o n\'ba 27 (Dec reto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01)\line \line }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1 ria:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub exibir a outro contribuinte, quando solicitado, o Cart\'e3o de Inscri\'e7\'e3o ou o Docu mento de Infor ma\'e7\'e3o Cadastral, nas opera\'e7\'f5es que com ele realizar;"}{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .

\par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 142, III}{\*\bkmkend 142, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub acompanh ar, pessoalmen te ou por preposto, a contagem f\'edsica da mercadoria efetuada pelo fisco, faze ndo por escrito as observa\'e7\'f5es que julgar convenientes, sob pena de ter co mo exata a referida contagem; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 142, IV}{\*\bkmkend 142, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub exibir ou e ntregar ao fis co os livros e documentos fiscais previstos na legisla\'e7\'e3o tribut\'e1ria, b em como levantamentos e elementos auxiliares relacionados com a condi\'e7\'e3o d e contribuinte; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 142, V}{\*\bkmkend 142, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub n\'e3o impedir nem embara \'e7ar a fiscaliza\'e7\'e3o estadual, facilitando-lhe o acesso a livros, documen tos, levantamentos, mercadorias em estoque e demais elementos solicitados; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 142, VI}{\*\bkmkend 142, VI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub facilitar a fiscaliza\'e7 \'e3o de mercadorias em tr\'e2nsito ou depositadas em qualquer lugar; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 142, VII}{\*\bkmkend 142, VII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub entregar ao adquirente ou ao tomador, ainda que n\'e3o solicitado, o documento fiscal correspondente \ 'e0s mercadorias cuja sa\'edda efetuar ou ao servi\'e7o que prestar; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 142, VIII}{\*\bkmkend 142, VIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub exigi r do estabelec imento vendedor ou remetente das mercadorias, ou do prestador do servi\'e7o, con forme o caso, os documentos fiscais pr\'f3prios, sempre que adquirir, receber ou transportar mercadorias, ou utilizar servi\'e7os sujeitos ao imposto; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 142, IX}{\*\bkmkend 142, IX}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub comunicar a o fisco estadu al quaisquer irregularidades de que tiver conhecimento. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 142, X}{\*\bkmkend 142, X}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X -}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub afixar e mante r na \'e1rea d e atendimento, em local vis\'edvel ao p\'fablico, cartazes informativos, forneci dos pela Secretaria da Fazenda, sobre a obrigatoriedade da entrega de documentos fiscais aos consumidores finais, adquirentes da mercadorias e ou servi\'e7os (} {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Lei n\'ba 7667/00 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso X foi acrescentado ao art. 142 pela Altera\'e7\'e3o n\'ba 17 (De

creto n\'ba 78 24, de 17/07/00, DOE de 18/07/00). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 142, XI}{\*\bkmkend 142, XI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub tratando-se de contribuin tes que utilizem sistemas de processamento de dados para registrar neg\'f3cios e atividades econ\'f4micas, manter \'e0 disposi\'e7\'e3o do fisco estadual os arq uivos magn\'e9ticos relativos aos registros de natureza cont\'e1bil; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso XI do art. 142 foi dada pela Altera\'e7\' e3o n\'ba 43 ( Decreto n\'ba 8606, de 13/08/03, DOE de 14/08/03).\line \line }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior d ada ao inciso XI, tendo sido acrescentado ao art. 142 pela Altera\'e7\'e3o n\'ba 42 (Decreto n \'ba 8548, de 28/05/03, DOE de 29/05/03):\line }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XI - tratando-se de contribuintes que utilizem sistemas de processamento eletr\'f4nico de dados para registrar neg\'f3 cios e ativida des econ\'f4micas ou financeiras, escriturar livros ou elaborar documentos de na tureza cont\'e1bil ou fiscal, manter os arquivos digitais e sistemas de que trat a a Lei Federal n\'ba 8.218, de 29 de agosto de 1991, \'e0 disposi\'e7\'e3o do f isco estadual. " \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 142, 1o}{\*\bkmkend 142, 1o }{\b \'a7 1\'ba}{\b0 Aplicam-se aos respons\'e1veis, no que couberem, as dispos i\'e7\'f5es contidas neste artigo. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico do art. 142 foi renumerado para \'a7 1\'ba p ela Altera\'e7\'e3o n\'ba 42 (Decreto n\'ba 8548, de 28/05/03, DOE de 29/05/03). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 142, 2o}{\*\bkmkend 142, 2o }{\b \'a7 2\'ba }Ficam dispensados do cumprimento da obriga\'e7\'e3o de que trat a o inciso XI, os contribuintes que optarem pelo Simples Nacional. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual do \'a7 2\'b0 do art. 142 dada p}{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\' ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/07.\lin e \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada ao \'a7 2\'ba do art. 142 pela Altera\'e7\'e3o n\'ba 43 (Decre to n\'ba 8606, de 13/08/03, DOE de 14/08/03):\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba Ficam dispensados do cumprimento

da obriga\'e7\'e3o de que trata o inciso XI, os contribuintes que optarem pelo regime simplificado de apura\'e7\'e3o (SimBahia)."\line \line }{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 2\'ba, tendo sido acrescentado ao art. 142 pela Altera\'e7\'e3o n\'ba 42 (Decre to n\'ba 8548, de 28/05/03, DOE de 29/05/03):\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba Ficam dispensadas do cumprimento da obriga\'e7\'e3o de que trata o inciso XI, as empresas optantes pelo Sistema Integrado de Pagamento de Impostos e Contribui\'e7\'f5es das Microempresas e Emp resas de Peque no Porte - SIMPLES, de que trata a Lei Federal n\'ba 9.317, de 5 de dezembro de 1996." \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O II\line Da Guarda e Conserva\'e7\'e3o de Livros e Documentos, e de Sua Exibi\'e7\'e3o ao Fisco \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 143}{\*\bkmkend 143}{\b Art. 143. }{\b0 Salvo disposi\'e7\'e3o em contr\'e1rio, cada estabelecimento, seja matriz , filial, sucursal, ag\'eancia, dep\'f3sito ou qualquer outro, ter\'e1 livros fi scais e impres sos de documentos fiscais pr\'f3prios, vedada sua centraliza\'e7\'e3o. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 144}{\*\bkmkend 144}{\b Art. 144. }{\b0 Os livros fiscais e cont\'e1beis, bem como todos os documentos relacionad os aos lan\'e7amentos neles efetuados, dever\'e3o ser conservados, no m\'ednimo, pelo prazo de cadencial (art. 965), e, quando relativos a opera\'e7\'f5es ou presta\'e7\'f5es objeto de processo pendente, at\'e9 sua decis\'e3o definitiva, ainda que esta ve nha a ser proferida ap\'f3s aquele prazo. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do art. 144 foi dada pela Altera\'e7\'e3o n\'ba 55 (Decreto n\'ba 9068 de 12/04/04, DOE de 13/04/04).\line \line Reda\'e7\'e3o anterior dada ao a rt. 144 pela Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 6903, de 16/10/97, DOE de 17/10/97} {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para substitui r a express\'e3o \'93pelo prazo de 5 anos, contado da data da emiss\'e3o do docu mento ou do encerramento do livro\'94 por \'93pelo prazo decadencial\'94:\line } {\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 144. Os liv ros e documentos fiscais, bem como faturas, duplicatas, guias, documentos de arr ecada\'e7\'e3o, recibos e todos os demais documentos relacionados com o imposto dever\'e3o ser conservados, no m\'ednimo, pelo prazo decadencial (art. 965), e, quando relativ os a opera\'e7\'f5es ou presta\'e7\'f5es objeto de processo pendente, at\'e9 sua decis\'e3o definitiva, ainda que esta venha a ser proferida ap\'f3s aquele praz o.}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 145}{\*\bkmkend 145}{\b Art. 145. }{\b0 Os livros e documentos fiscais e cont\'e1beis n\'e3o poder\'e3o ser retir ados do estabelecimento, salvo: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\

nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da parte inicial do art. 145 foi dada pela Altera\' e7\'e3o n\'ba 55 (Decreto n\'ba 9068 de 12/04/04, DOE de 13/04/04).\line \line Reda\'e7\'e3o o rigin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub "Art. 145. Os livros, documentos e impressos fiscais n\'e3o poder\' e3o ser retira dos do estabelecimento, salvo:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 145, I}{\*\bkmkend 145, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub quando autoriz ados pelo fisc o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub para serem levados \'e0 reparti\'e7\'e3o fiscal; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 145, III}{\*\bkmkend 145, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub para per manecerem sob guarda de profissional contabilista que, para esse fim, estiver expressamente in dicado no formul\'e1rio de inscri\'e7\'e3o cadastral, hip\'f3tese em que a exibi \'e7\'e3o, quando exigida, ser\'e1 feita em local determinado pelo fisco; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub em caso expressamente previsto pela legisla\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 145, 1o}{\*\bkmkend 145, 1o }{\b \'a7 1\'ba}{\b0 Na hip\'f3tese do inciso III, o contribuinte comunicar\'e1 , por meio do formul\'e1rio de inscri\'e7\'e3o cadastral, qualquer altera\'e7\'e 3o relacio nada com a guarda e conserva\'e7\'e3o dos livros e documentos fiscais. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 145, 2o}{\*\bkmkend 145, 2o }{\b \'a7 2\'ba}{\b0 O prestador de servi\'e7o de transporte fica autorizado a manter fora do estabelecimento, em seu poder ou em poder de prepostos, impressos de docume ntos fiscais (Conv. SINIEF 06/89). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 146}{\*\bkmkend 146}{\b Art. 146. }{\b0 Nos casos de sinistro, furto, roubo, extravio, perda ou desaparecimento d e livros ou documentos fiscais, fica o contribuinte obrigado a: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub comunicar o fato \'e0 Inspetoria Fazend\'e1ria, dentro de 8 dias; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I do art. 146 foi dada pela Altera\' e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub De creto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para adequar as modifica\'e7\'f5es in troduzidas pelo novo Regimento da Secretaria da Fazenda, aprovado pelo }{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7509/99}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 146, II}{\*\bkmkend 146, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\

i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub comprovar o montante das opera\'e7\'f5es ou presta\'e7\'f5es escrituradas ou que deveriam ter sido escrit uradas, para efeito de verifica\'e7\'e3o do pagamento do imposto, no mesmo prazo . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 146, 1o}{\*\bkmkend 146, 1o }{\b \'a7 1\'ba}{\b0 Se o contribuinte deixar de atender ao disposto neste arti go ou se, intimado a fazer a comprova\'e7\'e3o a que alude o inciso II, se recus ar a faz \'ea-la ou n\'e3o puder efetu\'e1-la, e, bem assim, nos casos em que a mesma for considerada insuficiente ou inid\'f4nea, o montante das opera\'e7\'f5es ou pres ta\'e7\'f5es poder\'e1 ser arbitrado pelo fisco, pelos meios a seu alcance, dedu zindo-se, para efeito de apura\'e7\'e3o da diferen\'e7a do imposto, se for o caso, os cr\'e9di tos fiscais e os valores recolhidos, quando efetivamente comprovados pelo contri buinte ou pelos registros da reparti\'e7\'e3o fazend\'e1ria. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 146, 2o}{\*\bkmkend 146, 2o }{\b \'a7 2\'ba}{\b0 }{\b Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 2\'ba do art. 146 foi revogado pela Altera\'e7\'e3o n\'ba 102 (}{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 110 89}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/05/08, DOE de 31/05/08 a 01/06/08), efeitos a partir de 31/05/08.\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ori gin\'e1ria, efeitos at\'e9 30/05/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba Nas hip\'f3teses deste artigo, s omente poder \'e3o ser autenticados novos livros depois de comprovada a ocorr\'eancia." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 147}{\*\bkmkend 147}{\b Art. 14}{ 7.}{\b0 Em caso de dissolu\'e7\'e3o de sociedade, ser\'e3o observadas, quanto aos livros e documentos relacionados com o imposto, as normas que regulam, nas l eis comerciais , a guarda e conserva\'e7\'e3o dos livros e documentos relativos aos neg\'f3cios sociais. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 148}{\*\bkmkend 148}{\b Art. 148. }{\b0 Aplica-se aos livros e documentos o disposto no }{\b0 art. 321}{\b0 , nos casos de aquisi\'e7\'e3o de estabelecimento ou fundo de com\'e9rcio, transforma \'e7\'e3o, inc orpora\'e7\'e3o, fus\'e3o ou cis\'e3o, bem como nos casos de transmiss\'e3o a he rdeiro ou legat\'e1rio. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 148-A}{\*\bkmkend 148-A}{\b Art. 148-A.}{ O contribuinte que receber por transfer\'eancia mercadorias originadas de sua ind\'fastria, ainda que atrav\'e9s de estabelecimento atacadista, obriga -se a manter \'e0 disposi\'e7\'e3o do fisco arquivo eletr\'f4nico no formato texto (txt) cont endo a planilha de custos de produ\'e7\'e3o de cada produto. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 148-A foi acrescentado pela Altera\'e7\'e3o n\'ba 138 (}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'b

a 12313, de 13 /08/10, DOE de 14 e 15/08/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub ), efeitos a partir de 14/08/10. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }Na hip\'f3tese da transfe r\'eancia ser efetuada de estabelecimento atacadista, o contribuinte obriga-se t amb\'e9m a manter \'e0 disposi\'e7\'e3o do fisco arquivo eletr\'f4nico atendendo \'e0s especif ica\'e7\'f5es t\'e9cnicas estabelecidas no Conv. ICMS 57/95 com as informa\'e7\' f5es atinentes ao registro fiscal dos documentos recebidos em cada m\'eas no est abelecimento remetente localizado em outra unidade da Federa\'e7\'e3o. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }A falta da entrega, quando intimado, dos arquivos eletr\'f4nicos previstos neste artigo implica em cassa\' e7\'e3o de tratamento tribut\'e1rio diferenciado obtido mediante termo de acordo ou regime esp ecial, sem preju\'edzo da penalidade prevista no inciso XX do art. 42 da Lei 701 4/96. \par \pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 148-B}{\*\bkmkend 148-B}{\b Art. 1 48-B.}{ Os estabelecimentos comerciais que receberem mercadorias em transfer\'e ancias interestaduais de outros estabelecimentos comerciais da mesma empresa dev er\'e3o aprese ntar, quando solicitado pelo fisco, arquivo eletr\'f4nico contendo os registros fiscais dos documentos recebidos ou emitidos por qualquer meio, referentes \'e0 totalidade das opera\'e7\'f5es de entrada e de sa\'edda e das aquisi\'e7\'f5es e presta\'e7 \'f5es realizadas pelo estabelecimento comercial remetente das mercadorias, loca lizado em outro estado. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub O art. 148-B foi acrescentado pela Altera\'e7\'e3o n\'ba 147 (Decre to n\'ba 13165, de 11/08/11, DOE de 12/08/11), efeitos a partir de 12/08/11. \par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO II\line DO CADASTRO DE CONTRIBUINTES D O ICMS DO ESTADO DA BAHIA \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Este Cap\'edtulo sofreu altera\'e7\'e3o em sua reda\'e7\'e3o atrav\' e9s da Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545/05) com vig\'eancia a partir de 10/09/05. \line \line Vide reda\'e7\'f5es anteriores no final deste Cap\'edtulo. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O I\line Da Constitui\'e7\'e3o e Finalid ade do Cadastro \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 149.}{ }{\b0 O Cadastro de Contribuin tes do ICMS do Estado da Bahia (CAD-ICMS) tem por finalidade a habilita\'e7\'e3o para o exerc\'edcio dos direitos relativos ao cadastramento e o registro dos el ementos de ide ntifica\'e7\'e3o, localiza\'e7\'e3o e classifica\'e7\'e3o do sujeito passivo e r espectivos titulares, s\'f3cios, respons\'e1veis legais, cond\'f4minos e contabi listas. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico.} O registro do s elementos de identifica\'e7\'e3o, localiza\'e7\'e3o e classifica\'e7\'e3o do s ujeito passivo poder\'e3o ser alterados ainda que o contribuinte esteja com a in scri\'e7\'e3o desabilitada. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs

p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico foi acrescentado ao art. 149 pela Altera\'e7 \'e3o n\'ba 111 (Decreto n\'ba 11381, de 19/12/08, DOE de 20/12/08), efeitos a p artir de 20/12 /08. \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 150.}{\b0 Inscrever-se-\'e3o no Cadas tro de Contribuintes, antes de iniciarem suas atividades: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub na condi\'e7\'e3o de contribuinte normal, os contribui ntes que aufir am, em cada ano-calend\'e1rio, receita bruta superior a R$ 2.400.000,00 (dois mi lh\'f5es e quatrocentos mil reais); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual do inciso I do caput do art. 150 dada p}{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decr eto n\'ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/ 07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada ao inciso I do caput do art. 150}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "I - na condi\'e7\'e3o de CONTRIBUINTE NORMA L:\line {\* \bkmkstart 150, I, a}{\*\bkmkend 150, I, a}a) os comerciantes e os industriais;\ line b) os agricultores e os criadores de animais, quando constitu\'eddos como p essoas jur\'eddicas;\line c) os extratores e os beneficiadores de subst\'e2ncias vegetais, ani mais, minerais ou f\'f3sseis, quando constitu\'eddos como pessoas jur\'eddicas;\ line d) as empresas geradoras e distribuidoras de energia, inclusive os agentes comercializadores de energia el\'e9trica;"\line \line }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub al\'ednea "e", do inciso I do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub }{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 150 }{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'b a 66 (Decreto n\'ba 9547, de 20/09/05, DOE de 21/09/05):\line }{\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub e) as empresas de transporte intere stadual ou intermunicipal de bens, de mercadorias, de valores, de passageiros, d e turistas ou de outras pessoas;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "e", do

inciso I do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub do art. 150}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Alt era\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05):\l ine }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "e) as empres as de transporte interestadual ou intermunicipal de cargas, de passageiros, de t uristas ou de outras pessoas;"\line \line "f) as empresas concession\'e1rias de servi\'e7os de comunica\'e7\'e3o;\line g) as cooperativas;\line h) os leiloeiros;\line i) as e mpresas de constru\'e7\'e3o civil, quando legalmente consideradas contribuintes do ICMS (art. 36 e art. 543); \line j) as empresas prestadoras de servi\'e7os co mpreendidos na compet\'eancia tribut\'e1ria dos Munic\'edpios, quando os servi\'e7os envolvere m fornecimento de mercadorias, com incid\'eancia do ICMS expressa na "Lista de S ervi\'e7os" (Anexo 1), bem como as empresas prestadoras de servi\'e7os n\'e3o co mpreendidos na compet\'eancia tribut\'e1ria dos Munic\'edpios, quando tais servi\'e7os tamb\'e 9m envolverem fornecimento de mercadorias;\line l) os fornecedores de alimenta\' e7\'e3o, bebidas e outras mercadorias;\line m) os frigor\'edficos;"\line \line } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada \'e0 al\'ednea "n", do inciso I do art. 150 }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 77 ( }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10. 001}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , d e 09/05/06, DOE de 10/05/06), efeitos de 01/07/06 a 30/06/07:\line }{\b0\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n) os dep\'f3sitos fechados e as companhias de armaz\'e9ns gerais;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub al\'ednea "n", do incis o I do}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 150 }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e 7\'e3o n\'ba 66 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05), efeitos de 10/09/05 a 30/06/06:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub n) os dep\'f3sitos fechados;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "n", do inciso I do art. 150}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05 ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "e) as empresas de transporte interestadual ou intermunicipal de cargas, de pa ssageiros, de turistas ou de outras pessoas;"\line \line "o) as demais pessoas jur\'eddicas de direito p\'fablico ou privado que praticarem, com habitualidade:\line 1 - opera \'e7\'f5es relativas \'e0 circula\'e7\'e3o de mercadorias;\line 2 - presta\'e7\' f5es de servi \'e7os de transporte interestadual ou intermunicipal;\line 3 - presta\'e7\'f5es

de servi\'e7os de comunica\'e7\'e3o." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub na condi\'e7\'e3o de MICROEMPRESA, o empres\'e1rio, a pessoa jur \'eddica, ou a ela equiparada, que aufira, em cada ano-calend\'e1rio, receita br uta igual ou inferior a R$ 240.000,00 (duzentos e quarenta mil reais); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual do inciso II do caput do art. 150 dada p}{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decr eto n\'ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/ 07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada ao inciso II do art. 150}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09 /05, DOE de 10 e 11/09/05):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub "II - na condi\'e7\'e3o de MICROEMPRESA, as pessoas j ur\'eddicas qu e preencherem os requisitos e optarem pelo tratamento previsto no SimBahia (arts . 383-A e seguintes);" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub na condi\'e7\'e3o de EMPRESA DE PEQUENO PORTE, o emp res\'e1rio, a pessoa jur\'eddica, ou a ela equiparada, que aufira, em cada ano-calend\'e1rio, receita bruta superior a R$ 240.000,00 (duzentos e quarenta mil reais) e igual o u inferior a R$ 2.400.000,00 (dois milh\'f5es e quatrocentos mil reais) \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual do inciso III do caput do art. 150 dada p}{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decr eto n\'ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/ 07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada ao inciso III do art. 150}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09 /09/05, DOE de 10 e 11/09/05):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "III - na condi\'e7\'e3o de EMPRESA DE PEQUENO POR TE, as pessoas jur\'eddicas que preencherem os requisitos e optarem pelo tratamento previsto n o SimBahia (arts. 383-A e seguintes);" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub na condi\'e7\'e3o de AMBULANTE, a pessoa f\'edsica, s em estabelecim ento permanente, que exer\'e7a pessoalmente atividade de com\'e9rcio varejista d e pequena capacidade contributiva, cujo valor das aquisi\'e7\'f5es de mercadoria s no ano anterior seja igual ou inferior a R$ 36.000,00 (trinta e seis mil reais ); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual do inciso IV do caput do art. 150 dada p}{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decr eto n\'ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/ 07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada ao inciso IV do art. 150}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09 /05, DOE de 10 e 11/09/05):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub "IV - na condi\'e7\'e3o de AMBULANTE, as pessoas f\'e dsicas que pre encherem os requisitos e optarem pelo tratamento previsto no SimBahia (arts. 383 -A e seguintes);" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub na condi\'e7\'e3o de CONTRIBUINTE ESPECIAL: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "a", do inciso V do c}{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub aput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub do art. 150 foi revogada pela Altera\'e7\'e3o n\'ba 77 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\' ba 10.001}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 09/05 /06, DOE de 10/05/06)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub efe itos a partir de 01/07/06:\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "a", do inciso V do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub caput} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art . 150}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela A ltera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05), efeitos at\'e 9 30/06/06:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "a) as companhias de armaz\'e9ns gerais;"

\par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 150, V, b}{\*\bkmkend 150 , V, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub as pessoas jur \'eddicas n\'e3o obrigadas a inscreverem-se mas que, por op\'e7\'e3o pr\'f3pria, requererem inscri\'e7\'e3o, inclusive: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 150, V, b, 1}{\*\bkmkend 150, V, b, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub as empres as legalmente habilitadas a operar como arrendadoras nas opera\'e7\'f5es de arre ndamento mercantil (\'93leasing\'94); \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 150, V, b, 2}{\*\bkmkend 150, V, b, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub as empres as de constru\'e7\'e3o civil, quando n\'e3o consideradas legalmente contribuinte s do ICMS (art. 36 e art. 543); \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub os estabelecimentos gr\'e1ficos quando confecci onarem, exclus ivamente, impressos mediante encomenda direta dos respectivos clientes. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub na condi\'e7\'e3o de CONTRIBUINTE SUBSTITUTO, os cont ribuintes de o utra unidade da Federa\'e7\'e3o que efetuarem remessas de mercadorias sujeitas a o regime de substitui\'e7\'e3o tribut\'e1ria para contribuintes estabelecidos no Estado da Bahia, observado o disposto em conv\'eanios e protocolos dos quais a Bahia seja sig nat\'e1ria (art. 377). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} O estabelecimento n\'e3o inscrito no Cadastro de Contribuintes do ICMS ser\'e1 considerado clandestino, r essalvados os casos em que seja dispensada a inscri\'e7\'e3o cadastral. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico do art. 150 foi renumerado para \'a7 1\'ba p ela Altera\'e7\'e3o n\'ba 92}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub (Decreto n\'ba 10414, de 03/08/07, DOE de 04 e 05/08/07), efeitos a partir de 04/08/07. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }Tamb\'e9m dever\'e3o se i nscrever no cadastro de contribuintes na condi\'e7\'e3o de normal, independentem ente do faturamento, a pessoa jur\'eddica: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub 1Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub O \'a7 2\'ba foi acrescentado ao art. 150 pela Altera\'e7\'e3o n\'b a 92}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ( Decreto n\'ba 10414, de 03/08/07, DOE de 04 e 05/08/07), efeitos a partir de 04/08/07. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub de cujo capital participe outra pessoa jur\'eddica;

\par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub que seja filial, sucursal, ag\'eancia ou representa\' e7\'e3o, no Pa \'eds, de pessoa jur\'eddica com sede no exterior; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub de cujo capital participe pessoa f\'edsica que seja inscrita como empres\'e1rio ou seja s\'f3cia de outra empresa que receba tratamento jur\'eddic o diferenciado nos termos da Lei Complementar n\'ba 123, de 14 de dezembro de 20 06, desde que a receita bruta global ultrapasse R$ 2.400.000,00 (dois milh\'f5es e quatrocento s mil reais); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub cujo titular ou s\'f3cio participe com mais de 10% (d ez por cento) do capital de outra empresa n\'e3o beneficiada pela Lei Complementar n\'ba 123, de 14 de dezembro de 2006, desde que a receita bruta global ultrapasse R$ 2.400. 000,00 (dois milh\'f5es e quatrocentos mil reais); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub cujo s\'f3cio ou titular seja administrador ou equipar ado de outra p essoa jur\'eddica com fins lucrativos, desde que a receita bruta global ultrapas se R$ 2.400.000,00 (dois milh\'f5es e quatrocentos mil reais); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub constitu\'edda sob a forma de cooperativas, salvo as de consumo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub que participe do capital de outra pessoa jur\'eddica ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub resultante ou remanescente de cis\'e3o ou qualquer outra forma de desmembramento de pessoa jur\'eddica que tenha ocorrido em um dos 5 (cinco) ano s-calend\'e1rio anteriores; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub constitu\'edda sob a forma de sociedade por a\'e7\'f5 es. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba} O disposto nos incisos IV e VII do \'a7 2\'ba deste artigo n\'e3o se aplica \'e0 participa\'e7\'e3o no ca pital de cooperativas de cr\'e9dito, bem como em centrais de compras, bolsas de subcontrata \'e7\'e3o, no cons\'f3rcio previsto na Lei Complementar n\'ba 123, de 14 de deze mbro de 2006, e associa\'e7\'f5es assemelhadas, sociedades de interesse econ\'f4 mico, sociedades de garantia solid\'e1ria e outros tipos de sociedade, que tenha m como objetiv o social a defesa exclusiva dos interesses econ\'f4micos das microempresas e emp resas de pequeno porte. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub O \'a7 3\'ba foi acrescentado ao art. 150 pela Altera\'e7\'e3o n\'ba 92}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (D ecreto n\'ba 1 0414, de 03/08/07, DOE de 04 e 05/08/07), efeitos a partir de 04/08/07. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba }O MICROEMPREENDEDOR INDIV IDUAL \'96 MEI, definido como tal nos termos do \'a7 1\'ba do art. 18-A da Lei C omplementar n\'ba 123, de 14 de dezembro de 2006, inscrever-se-\'e1 na condi\'e7 \'e3o de MICRO EMPRESA. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 4\'ba foi acrescentado ao}{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub rt. 150 pela Altera\'e7\'e3o n\'ba 120 (}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11576}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 08/06/0 9, DOE de 09/0 6/09), efeitos a partir de 01/07/09. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 151}{\*\bkmkend 151}{\b Art. 151. }{\b0 S\'e3o dispensados de inscri\'e7\'e3o no Cadastro de Contribuintes do ICM S as pessoas f\'edsicas n\'e3o equiparadas a comerciantes ou a industriais, que se dedicarem \'e0 agricultura, \'e0 cria\'e7\'e3o de animais ou \'e0 extra\'e7\'e3o de subst\ 'e2ncias vegetais, animais, minerais ou f\'f3sseis, sendo-lhes facultada a inscr i\'e7\'e3o na condi\'e7\'e3o de Produtor Rural com apura\'e7\'e3o do imposto pel o regime sum \'e1rio ou pelo regime SimBahia Rural. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O II\line Da Formaliza\'e7\'e3o dos Atos Cadastrais \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 152}{\*\bkmkend 152}{\b Art. 152. }{\b0 A formaliza\'e7\'e3o dos atos cadastrais das pessoas jur\'eddicas ser\'e1 requerida por meio dos formul\'e1rios eletr\'f4nicos indicados abaixo, preenchi dos e gerados com o uso de programa aplicativo disponibilizado pela Secretaria da Receita Fede ral, na forma prevista na legisla\'e7\'e3o federal relativa ao CNPJ: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub Ficha Cadastral da Pessoa Jur\'eddica (FCPJ); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub Quadro de S\'f3cios e Administradores (QSA); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub Ficha Complementar. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }A obten\'e7\'e3o do progr ama aplicativo e o envio dos formul\'e1rios referidos neste artigo ser\'e3o efet uados via Internet, mediante acesso \'e0 p\'e1gina da SEFAZ ou da Secretaria da Receita Federa l, nos endere\'e7os eletr\'f4nicos http://www.sefaz.ba.gov.br ou http://www.re ceita.fazenda.gov.br. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba} A formaliza\'e7\'e3o dos a tos cadastrais das pessoas f\'edsicas n\'e3o equiparadas a comerciantes ou indus triais ser\'e1 requerida mediante preenchimento do Documento de Informa\'e7\'e3o Cadastral \'96 DIC, em papel ou via Internet, neste caso mediante acesso ao endere\'e7o el etr\'f4nico "http://www.sefaz.ba.gov.br/".

\par \pard \s5 \qc\sa180 {\b SE\'c7\'c3O III\line Do Pedido de Inscri\'e7\'e3o n o Cadastro \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 153.}{ }{\b0 N\'e3o ser\'e1 deferida inscri\'e7\'e3o quando houver outro estabelecimento, da mesma empresa com inscri \'e7\'e3o inapta ou "suspensa - processo de baixa", neste caso, se a situa\'e7\' e3o cadastral imediatamente anterior corresponder \'e0 situa\'e7\'e3o de inscri\'e7\'e3o inapt a. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }A veda\'e7\'e3o prevista no {\i caput} deste artigo se estende aos casos em que titular, s\'f3cio ou resp ons\'e1vel legal da empresa requerente participe de outra empresa com estabeleci mentos com as mesmas irregularidades cadastrais ou com d\'e9bitos inscritos em d\'edvida ativa sem suspens\'e3o de exigibilidade. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 1\'ba do art. 153 foi dada }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\' e3o n\'ba 122 (Decreto n\'ba 11656, de 11/08/09, DOE de 12/08/09), efeitos a partir de 12/08/0 9.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda\'e7\'e3o anterior dada ao \'a7 1\'ba }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 153}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05), efeitos de 10/09/05 a 11/08/09:\line }{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba A veda\'e7\'e3 o prevista no caput deste artigo se estende aos casos em que s\'f3cio ou titular da empresa re querente participe de outra empresa com estabelecimentos com as mesmas irregular idades cadastrais ou com d\'e9bitos inscritos em d\'edvida ativa sem suspens\'e3 o de exigibilidade." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }Nas situa\'e7\'f5es indic adas neste artigo, caber\'e1 \'e0 Inspetoria fiscal decidir acerca da inscri\'e7 \'e3o relativa a estabelecimentos cujos procedimentos para regulariza\'e7\'e3o c adastral j\'e1 tiverem sido iniciados, sendo que em caso de d\'e9bito caber\'e1 ao inspetor a decis\'e3o. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba} N\'e3o se aplica \'e0s mic roempresas e empresas de pequeno porte o disposto nesta Se\'e7\'e3o. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 3\'ba foi acrescentado ao art. 153 p}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10.396, de 0 6/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/07. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O IV\line Da Concess\'e3o de Inscri\'e7\ 'e3o \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 154}{\*\bkmkend 154}{\b Art. 154. }{\b0 Compete \'e0 Secretaria da Fazenda a aprecia\'e7\'e3o de pedido de inscri

\'e7\'e3o, sendo que: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 154, I}{\*\bkmkend 154, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na hip\'f3tese de existir ma is de um contribuinte explorando economicamente uma mesma propriedade rural, par a cada um deles ser\'e1 exigida uma inscri\'e7\'e3o, salvo quando se tratar de i nscri\'e7\'e3o de produtor rural pessoa f\'edsica ou de c\'f4njuges ou companhei ros em uni\'e3 o est\'e1vel, quando optantes do SimBahia Rural, hip\'f3tese em que o nome e o n \'famero do CPF-MF, de ambos, constar\'e3o nas informa\'e7\'f5es cadastrais corr espondentes \'e0 referida inscri\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 154, II}{\*\bkmkend 154, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II -}{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub n\'e3o ser\ 'e1 concedida mais de uma inscri\'e7\'e3o para produtores rurais inscritos na condi\'e7\'e3o P rodutor Rural; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 154, III}{\*\bkmkend 154, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III -}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub tratando -se de empresa s enquadradas na Classifica\'e7\'e3o Nacional de Atividades Econ\'f4micas/Fiscal (CNAE-Fiscal) sob os c\'f3digos 4682-6/00, 4681-8/01, 4681-8/02 e 4731-8/00, n\ 'e3o ser\'e1 concedida inscri\'e7\'e3o a requerente de cujo quadro de administra dores ou s\'f3 cios, participe pessoa f\'edsica ou jur\'eddica que, nos 5 (cinco) anos que ante cederam \'e0 data do pedido de inscri\'e7\'e3o, tenha sido administrador de empr esa que n\'e3o tenha liquidado d\'e9bitos estaduais, nem cumprido obriga\'e7\'f5 es decorrentes do exerc\'edcio de atividade regulamentada pela ANP. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual do inciso III do caput do art. 154 dada p}{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decr eto n\'ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/ 07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada ao inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub do art. 154}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/0 9/05, DOE de 1 0 e 11/09/05), efeitos at\'e9 30/06/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - tratando-se de empresas enquadrada s na Classifica\'e7\'e3o Nacional de Atividades Econ\'f4micas/Fiscal (CNAE-Fisca l) sob os c \'f3digos 5050-4/00, 5151-9/01, 5151-9/02 e 5151-9/03, n\'e3o ser\'e1 concedida inscri\'e7\'e3o a requerente de cujo quadro de administradores ou s\'f3cios, par ticipe pessoa f\'edsica ou jur\'eddica que, nos 5 (cinco) anos que antecederam \ 'e0 data do pe dido de inscri\'e7\'e3o, tenha sido administrador de empresa que n\'e3o tenha li

quidado d\'e9bitos estaduais, nem cumprido obriga\'e7\'f5es decorrentes do exerc \'edcio de atividade regulamentada pela ANP." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 154, IV}{\*\bkmkend 154, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub - tratando-se de empresas e nquadradas na Classifica\'e7\'e3o Nacional de Atividades Econ\'f4micas/Fiscal (C NAE-Fiscal) sob os c\'f3digos 3520-4/02, 4681-8/01, 4681-8/02 e 4681-8/04 a conc ess\'e3o de inscri\'e7\'e3o depender\'e1 de an\'e1lise feita pela COPEC. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso IV foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub art. 154}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 110 (Decreto n\'ba 11336, de 25/11/08, DOE de 26/11/08), efeitos a partir de 26/11/08. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs24\cf0\nosupersub - tratando-se de empresas que realizem atividade de extr a\'e7\'e3o de minerais, a concess\'e3o de inscri\'e7\'e3o depender\'e1 de an\'e1lise feita pel o titular da inspetoria fazend\'e1ria para verifica\'e7\'e3o do atendimento das seguintes condi\'e7\'f5es: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub o inciso V foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub do art. 154}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 126 (}{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11806, de 26/10/09. D OE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub ), efeitos a partir de 27/10/09. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub Autoriza\'e7\'e3o do Departamento Nacional de Pr odu\'e7\'e3o M ineral; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub Licen\'e7a Ambiental do Instituto do Meio Ambien te - IMA; \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 154, Parag. unico}{\*\bkmke nd 154, Parag. unico}{\b Par\'e1grafo \'fanico. }A concess\'e3o de inscri\'e7\'e 3o dos estabelecimentos tratados no inciso III deste artigo ficar\'e1 condiciona da ao cumprime nto pelo contribuinte das regras estabelecidas pela ANP. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs

p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O par\'e1grafo \'fanico foi acrescentado ao art}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub . 154}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 68 (Decreto n\'ba 9645, de 09/11/05, DOE de 10/11/05), efeitos a partir de 10/11/05. \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 155.}{ }{\b0 Fica facultado ao Fisco: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub autorizar mais de uma inscri\'e7\'e3o no mesmo local, se isso n\'e3o dificultar a fiscaliza\'e7\'e3o relativa ao cumprimento das obriga\'e7\'f5es tr ibut\'e1rias; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub autorizar inscri\'e7\'e3o \'e0 pessoa jur\'eddica leg almente consti tu\'edda cujas instala\'e7\'f5es f\'edsicas do estabelecimento se encontrem em f ase de implanta\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub exigir a qualquer tempo a comprova\'e7\'e3o da compa tibilidade ent re a atividade econ\'f4mica e: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub o capital social integralizado; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub as instala\'e7\'f5es f\'edsicas do estabelecimen to, salvo se, pela tipicidade da natureza das opera\'e7\'f5es, n\'e3o devam as mercadorias por ali transitar; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a capacidade econ\'f4mico-financeira do titular ou s\'f3cio, o bservada a participa\'e7\'e3o do mesmo no capital declarado. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico.} N\'e3o dever\ 'e1 ser feita a exig\'eancia de que trata as al\'edneas \'93a\'94 e \'93c\'94 do inciso III aos contribuintes inscritos na condi\'e7\'e3o de microempresa e empr esa de pequeno porte. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual do par\'e1grafo \'fanico do art. 155 dada p}{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decr eto n\'ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/ 07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada ao par\'e1grafo \'fanico do art. 155}{\b\i0\ul0\strike0\v0

\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05), efeitos at\'e9 30/06/07:\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Par\'e1grafo \'fanico. N \'e3o dever\'e1 ser feita a exig\'eancia de que trata as al\'edneas \'93a\'94 e \'93c\'94 do inciso III aos contribuintes inscritos na condi\'e7\'e3o de microem presa." \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 156. }{\b0 Tratando-se de propriedade rural, ser\'e1 concedida apenas uma inscri\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub no caso de propriedades cont\'edguas situadas no mesmo Munic\'edpio, considerando-se o local da sede para efeito de circunscri\'e7\'e3o fiscal; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub no caso de im\'f3vel situado em territ\'f3rio de mais de um Munic \'edpio deste Estado, considerando-se o contribuinte sediado no Munic\'edpio em que estiver a maior \'e1rea da propriedade. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O V\line Da Vistoria \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 157}{\*\bkmkend 157}{ A}{\b rt. 1 57.}{\b0 }{ Sem preju\'edzo de outras vistorias fiscais realizadas a qualquer t empo, dever\'e1 ser efetuada vistoria antes da decis\'e3o acerca do pedido, nos seguintes caso s: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 157 foi dada }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 145 (Decreto n\'ba 12831/11), de 09/05/11, DOE de 10/05/11, efeitos a partir de 10/05/11.\line \li ne }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Red a\'e7\'e3o anterior dada ao inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 157 pela Altera\'e7\'e3o n\'ba 103 (}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11124, de 01/07/08, D OE de 02/07/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub ), efeitos de 01/07/08 a 09/05/11:\line }{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub II - antes da decis\'e3o acerca do pedido, nos seguintes casos:\line a) reativa\'e7\'e3o de inscri\'e7\'e3o anteriormente inapta em deco rr\'eancia das situa\'e7\'f5es previstas na al\'ednea \'93b\'94 do inciso XVII e nos incisos I , XV e XVIII do art. 171;\line b) pedido de inscri\'e7\'e3o efetuado por distrib uidoras de combust\'edveis como tal definidas pela Ag\'eancia Nacional de Petr\' f3leo (ANP)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub Reda\'e7\'e3o anterior dada a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub o par\'e1grafo \'fanico do art. 157 pela Alte ra\'e7\'e3o n\'ba 103 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0

\nosupersub Decreto n\'ba 11124, de 01/07/08, DOE de 02/07/08}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/07/08 a 19/12/08, tendo sido }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub foi revogado p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub ela Altera\'e7\'e3o n\'ba 111 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 11381, de 19/12/08, DOE de 20 e 2 1/12/08)}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Par\'e1g rafo \'fanico. N\'e3o se aplica a vistoria prevista na al\'ednea \'93a\'94 do in ciso II deste artigo quando tratar-se de microempresas ou empresas de pequeno porte."\line \li ne }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Red a\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub par\'e1grafo \'fanico, tendo sido acrescentado ao art. 157 p}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7 \'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub (Decr eto n\'ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos de 01/07/07 a 30/0 6/08:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Par\'e1grafo \'fanico. N\'e3o se aplica a vistoria prevista no inciso II deste artigo quando tratar-se de microempresas ou empresas de pequeno porte."\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada \'e0 al\'ednea "b", do inciso I do art. 157 pela Altera\'e7\'e3o n\'ba 80 (}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\' ba 10072}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b , de 15/08/0 6, DOE de 16/08/06), efeitos de 16/08/06 a 09/05/11:\line }{\b0\i\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) microempresa que desenvo lva atividade de ind\'fastria."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub art. 157 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 66 (Decreto n\'ba 9547, de 20 /09/05, DOE de 21/09/05), efeitos de 10/09/05 a 30/06/08:\line }{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - antes da decis\'e 3o acerca do p edido, nos casos de reativa\'e7\'e3o de inscri\'e7\'e3o anteriormente inapta em decorr\'eancia das situa\'e7\'f5es previstas na al\'ednea b do inciso XVII e nos incisos I, XV e XVIII do art. 171."\line \line }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao art. 157}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n \'ba 65 (Decre to n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05):\line }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 157. Sem preju\'edzo de outras vistorias fiscais realizadas a qualquer tempo, dever\'e1 ser efetuada vis toria: (efeito

s at\'e9 09/05/11)\line I - ap\'f3s a concess\'e3o de inscri\'e7\'e3o, reativa\' e7\'e3o de inscri\'e7\'e3o anteriormente baixada ou na hip\'f3tese de mudan\'e7a de endere\'e7o, quando se referir a contribuintes inscritos no CAD-ICMS na cond i\'e7\'e3o: (e feitos at\'e9 09/05/11)\line a) normal ou empresa de pequeno porte; (efeitos at\ 'e9 09/05/11)\line b) microempresa que desenvolva atividade de: (efeitos at\'e9 09/05/11)\line 1 - com\'e9rcio a varejo de combust\'edveis e lubrificantes para ve\'edculos au tomotores, enquadrada na CNAE-Fiscal sob o c\'f3digo 5050-4/00;\line 2 - ind\'fa stria; (efeitos at\'e9 09/05/11)\line 3 - com\'e9rcio por atacado. (efeitos at\' e9 09/05/11)\line II - antes da decis\'e3o acerca do pedido, nos casos de reativ a\'e7\'e3o de inscri\'e7\'e3o anteriormente inapta em decorr\'eancia das situa\'e7\'f5es previ stas no inciso I e na al\'ednea b do inciso XVII e no inciso XVIII do art. 171." (sem efeitos) \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub reativa\'e7\'e3o de inscri\'e7\'e3o anteriormente inap ta em decorr \'eancia das situa\'e7\'f5es previstas na al\'ednea \'93b\'94 do inciso XVII e n os incisos I, XV, XVI, XVII e XVIII do art. 171; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub pedido de inscri\'e7\'e3o efetuado por distribuidoras de combust \'edveis como tal definidas pela Ag\'eancia Nacional de Petr\'f3leo (ANP). \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 158.}{ }{\b0 O contribuinte dever\'e1 manter no estabelecimento, para exibi\'e7\'e3o ao fisco no momento da vistoria a que se refere o artigo anterior, fotoc\'f3pia: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub da c\'e9dula de identidade dos administradores e, conf orme o caso, d o titular, dos s\'f3cios ou dos principais acionistas; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub do contrato de loca\'e7\'e3o ou documento que autoriz e a utiliza \'e7\'e3o do im\'f3vel ou que comprove sua propriedade; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub do comprovante de endere\'e7o dos administradores e, conforme o ca so, do titular, dos s\'f3cios ou dos principais acionistas; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub do contrato social, registro de empres\'e1rio, estatu to ou ata de c onstitui\'e7\'e3o da sociedade, com prova de estarem arquivados no \'f3rg\'e3o d e registro competente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub do contrato social ou da ata de constitui\'e7\'e3o da sociedade civi l, com prova de estar o instrumento devidamente registrado no cart\'f3rio de Reg istro de T\'edtulos e Documentos de Pessoas Jur\'eddicas, tratando-se de socieda de civil n\'e3o sujeita a registro na Junta Comercial do Estado da Bahia; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub do t\'edtulo de nomea\'e7\'e3o expedido pela Junta Co

mercial do Est ado da Bahia, quando se tratar de leiloeiro; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub da publica\'e7\'e3o, no Di\'e1rio Oficial, do ato de cria\'e7\'e3o , tratando-se de \'f3rg\'e3o da administra\'e7\'e3o p\'fablica, entidade da admi nistra\'e7\'e3o indireta ou funda\'e7\'e3o institu\'edda e mantida pelo poder p\ 'fablico. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 1\'ba do art. 158 foi revogado p}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10.396, de 0 6/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/07.\line \line }{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior da da ao \'a7 1\'ba do art. 158 pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545/0 5), efeitos de 10/09/05 30/06/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub "\'a7 1\'ba As microempresas com receita bruta anual acima de R$ 144.000,00 (cento e quarenta e quatro mil reais) tamb\'e9m dever\'e3o mant er no estabelecimento o original da Nota Fiscal/Conta de Energia el\'e9trica e a respectiva fo toc\'f3pia." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }Para atender \'e0s exig\' eancias previstas no inciso IV, a empresa regional concession\'e1ria de servi\'e 7o p\'fablico de transporte a\'e9reo regular de passageiros e de cargas que apen as preste seus servi\'e7os neste Estado poder\'e1 utilizar os documentos pertencentes ao estab elecimento matriz. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 2\'ba do }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 158}{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 69 }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9 651}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 16/11/05, DO E de 17/11/05), efeitos a partir de 17/11/05.\line \line }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o \'a7 2\'ba do}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 158 }{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\' e3o n\'ba 66 (Decreto n\'ba 9547, de 20/09/05, DOE de 21/09/05), efeitos de 10/0 9/05 a 16/11/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20

\cf0 \nosupersub "\'a7 2\'ba Para atender \'e0s exig\'eancias previstas no inciso IV, poder\'e3o utilizar os documentos pertencentes ao estabelecimento matriz:\line I - as empresas prestadoras de servi\'e7os situadas em outra unidade da Federa\' e7\'e3o que ma ntiverem contrato de presta\'e7\'e3o de servi\'e7o por tempo certo com contribui nte deste Estado, inclusive as empresas de constru\'e7\'e3o civil, e que precisa rem inscrever-se apenas pelo referido per\'edodo, sem que se justifique a abertu ra de filial n este Estado, hip\'f3tese em que tamb\'e9m dever\'e3o apresentar o contrato, ou o utro documento comprobat\'f3rio, de presta\'e7\'e3o de servi\'e7os;\line II - a empresa regional concession\'e1ria de servi\'e7o p\'fablico de transporte a\'e9r eo regular de passageiros e de cargas que apenas preste seus servi\'e7os neste Estado."\line \ line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub R eda\'e7\'e3o anterior dada \'e0 parte inicial, do \'a7 2\'ba do art. 158}{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05) - (sem efeitos):\line }{ \b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba Para atender \'e0s exig\'eancias previstas no inciso IV do \'a7 5\'ba, poder\'e3o uti lizar os documentos pertencentes ao estabelecimento matriz:" \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 159.}{\b0 Tratando-se de empresas enq uadradas na Classifica\'e7\'e3o Nacional de Atividades Econ\'f4micas sob os c\'f 3digos 4682-6/00, 4681-8/01, 4681-8/02 e 4731-8/00, dever\'e3o ser disponibiliza dos, quando da vistoria, os documentos indicados a seguir, al\'e9m dos previstos no art. 158: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual da parte inicial do caput do art. 159 dada p}{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decr eto n\'ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/ 07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada \'e0 parte inicial do caput do art. 159}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05), efeitos at\'e9 30/06/07:\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 159. Tr atando-se de e mpresas enquadradas na Classifica\'e7\'e3o Nacional de Atividades Econ\'f4micas/ Fiscal (CNAE-Fiscal) sob os c\'f3digos 5050-4/00, 5151-9/01, 5151-9/02 e 5151-9/ 03, dever\'e3o ser disponibilizados, quando da vistoria, os documentos indicados a seguir, al \'e9m dos previstos no art. 158:" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub declara\'e7\'e3o de imposto de renda dos s\'f3cios nos 03 (tr\'eas) \'faltimos exerc\'edcios, exceto quando se tratar de sociedade an\'f4nima de cap ital aberto;

\par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub registro e autoriza\'e7\'e3o pela Ag\'eancia Nacional de Petr\'f3le o \'96 ANP, para o exerc\'edcio da atividade espec\'edfica, tratando-se de TRR o u de distribuidor de combust\'edveis ou de GLP; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub comprova\'e7\'e3o da posse neste Estado de instala\' e7\'f5es com t ancagem para armazenamento e equipamento medidor de combust\'edvel automotivo, c aso se trate de posto revendedor de combust\'edvel; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso III do }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 159 foi dada pela Altera\'e7\'e3o n\'ba 13 9 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Dec reto n\'ba 124 44, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/10.\line \line }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o an terior dada ao inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub do art. 159 pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/ 05, DOE de 10 e 11/09/05), efeitos de 30/06/07 a 26/10/10:\line }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - comprova\'e7\'e3o da posse de instala\'e7\'f5es com tancagem para armazenamento e equipamento medidor de comb ust\'edvel aut omotivo, caso se trate de posto revendedor de combust\'edvel;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub comprova\'e7\'e3o da posse neste Estado de base para armazenamento, com capacidade m\'ednima de 45m\'b3 (quarenta e cinco metros c\'fabicos) e disp or de 3 (tr\'eas) caminh\'f5es-tanque, pr\'f3prios, afretados ou arrendados merc antilmente, caso se trate de TRR; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub comprova\'e7\'e3o da posse de base localizada neste Es tado para arma zenamento e distribui\'e7\'e3o de combust\'edveis l\'edquidos derivados de petr\ 'f3leo, \'e1lcool combust\'edvel e outros combust\'edveis automotivos com capaci dade m\'ednima de armazenamento de 750 m\'b3 (setecentos e cinq\'fcenta metros c \'fabicos), ca so se trate de distribuidora, exceto de GLP; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso V do }{\b\i\ul0\strike0\v0\expnd0\expndtw

0\outl0\shad0 \f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 159 foi dada pela Altera\'e7\'e3o n\'ba 139 (}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n \'ba 12444, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub ), efeitos a partir de 27/10/10.\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao incis o V do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 159 pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/ 05), efeitos de 30/06/07 a 26/10/10:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "V - comprova\'e7\'e3o da posse de base para armazenamento e distribui\'e7\'e3o de combust\'edveis l\'edquidos derivados de petr\'f3leo, \'e1lcool combust\'edvel e outros combust\'edveis automotivos com capacidade m\' ednima de armazenamento de 750m\'b3 (setecentos e cinq\'fcenta metros c\'fabicos ), caso se trate de distribuidora, exceto de GLP;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub comprova\'e7\'e3o da posse de base localizada neste E stado para arm azenamento, envazilhamento e distribui\'e7\'e3o de GLP, bem como posse de botij\ 'f5es, devidamente identificados com sua marca comercial, em quantidade compat\' edvel com o mercado que pretenda atender; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso VI do }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 159 foi dada pela Altera\'e7\'e3o n\'ba 139 (}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n \'ba 12444, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub ), efeitos a partir de 27/10/10.\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao incis o VI do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 159 pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09 /05), efeitos de 30/06/07 a 26/10/10:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub "VI - comprova\'e7\'e3o da posse de base pa ra armazenamento, envazilhamento e distribui\'e7\'e3o de GLP, bem como posse de botij\'f5es, d evidamente identificados com sua marca comercial, em quantidade compat\'edvel co m o mercado que pretenda atender;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub comprova\'e7\'e3o de capital social integralizado, d e acordo com o s valores exigidos em regulamenta\'e7\'e3o da ANP; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s

had0\f0\fs24\cf0\nosupersub comprova\'e7\'e3o da capacidade financeira correspo ndente ao mont ante de recursos necess\'e1rios \'e0 cobertura das opera\'e7\'f5es de compra e v enda de produtos, inclusive tributos envolvidos, exceto quando se tratar de cont ribuinte enquadrado no c\'f3digo CNAE 4731-8/00: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual do inciso VIII do caput do art. 159 dada p}{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decr eto n\'ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/ 07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada ao inciso VIII do caput do art. 159}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05), efeitos at\'e9 30/06/07:\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VIII - compr ova\'e7\'e3o d a capacidade financeira correspondente ao montante de recursos necess\'e1rios \' e0 cobertura das opera\'e7\'f5es de compra e venda de produtos, inclusive tribut os envolvidos, exceto quando se tratar de contribuinte enquadrado no c\'f3digo C NAE Fiscal 505 0-4/00;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub documentos comprobat\'f3rios das atividades exercidas pelos s\'f3ci os nos \'faltimos 24 (vinte e quatro) meses; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub certid\'f5es de cart\'f3rios de distribui\'e7\'e3o civ il e criminal das justi\'e7as federal e estadual, e dos cart\'f3rios de registros de protestos das comarcas da sede da empresa, de suas filiais e do domic\'edlio dos s\'f3cio s, em rela\'e7\'e3o a estes. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }Para cumprimento do dispo sto no inciso VII, a comprova\'e7\'e3o do capital social dever\'e1 ser feita med iante a apresenta\'e7\'e3o do estatuto ou contrato social, registrado na Junta C omercial, acom panhado de Certid\'e3o Simplificada na qual conste o capital social e a composi\ 'e7\'e3o do quadro de acionistas ou de s\'f3cios. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }Para cumprimento do dispos to no inciso VIII, a capacidade financeira exigida poder\'e1 ser comprovada por meio da apresenta\'e7\'e3o de patrim\'f4nio pr\'f3prio, seguro ou carta de fian\ 'e7a banc\'e1r ia, sendo que a comprova\'e7\'e3o de patrim\'f4nio pr\'f3prio dever\'e1 ser feit a mediante apresenta\'e7\'e3o da Declara\'e7\'e3o de Imposto de Renda da pessoa jur\'eddica ou de seus s\'f3cios, acompanhada da certid\'e3o de \'f4nus reais do s bens conside rados para fins de comprova\'e7\'e3o. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba} Para cumprimento do dispos to nos incisos IX e X, sendo o s\'f3cio pessoa jur\'eddica, os documentos ali pr evistos, ser\'e3o substitu\'eddos por documento comprobat\'f3rio da regularidade

cadastral e f iscal. \par \pard \s7 \qj\sa180\fi1054 {\b Art. 160.}{ }{\b0 A autenticidade das fotoc \'f3pias de documentos referidos nesta se\'e7\'e3o ser\'e1 comprovada pelo contr ibuinte mediante exibi\'e7\'e3o dos respectivos originais, para efeito de confer \'eancia, que ser\'e1 efetuada pelo servidor encarregado, dispensada essa formalidade se a fot oc\'f3pia j\'e1 houver sido previamente autenticada. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O VI\line Das Altera\'e7\'f5es dos Dados Cadastrais \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 161.}{ }{\b0 As altera\'e7\'f5es cada strais dever\'e3o ser solicitadas pelo contribuinte: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub previamente, nos casos de mudan\'e7a de endere\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub no prazo de at\'e9 o \'faltimo dia \'fatil do m\'eas subseq\'fcente \'e0 data do registro da altera\'e7\'e3o, nos demais casos. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} Existindo mais de um esta belecimento sob a mesma titularidade, o reenquadramento cadastral de um dos esta belecimentos implicar\'e1 no reenquadramento autom\'e1tico dos demais para a mes ma condi\'e7 \'e3o cadastral, exceto a condi\'e7\'e3o especial. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }O contribuinte enquadrado na condi\'e7\'e3o de ambulante que requerer altera\'e7\'e3o para outra condi\'e7 \'e3o cadastral, e vice-versa, dever\'e1, ap\'f3s solicitar baixa de inscri\'e7\ 'e3o, efetuar pedido de nova inscri\'e7\'e3o. \par \pard \s5 \qc\sa180 {\b SE\'c7\'c3O VII\line Do Reenquadramento Cadastral \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 162. Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O art. 162 foi revogado p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/07.\line \line }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao art. 162 pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545/05), efeitos de 10/09/05 30/06/07: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 162. O e nquadramento do sujeito passivo em outra condi\'e7\'e3o cadastral dar-se-\'e1 po r iniciativa do contribuinte."\line Par\'e1grafo \'fanico. Tratando-se de contri buinte enquadrado no Simbahia o reenquadramento ser\'e1 processado:\line I - por iniciativa do contribuinte, obrigatoriamente, nas hip\'f3teses previstas no inciso II do art. 405-A;\line II - de of\'edcio, nas hip\'f3teses previstas no art. 406-A.". \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 163.}{ }{\b0 O contribuinte n\'e3o in scrito em qualquer das condi\'e7\'f5es cadastrais citadas nas al\'edneas \'93a\' 94 e \'93b\'94 do inciso I do art. 157 que requerer reenquadramento em alguma de las, dever\'e1 manter no estabelecimento, para apresenta\'e7\'e3o ao fisco, os documentos de q ue cuida o art. 158, de acordo com a condi\'e7\'e3o cadastral em que esteja reen

quadrado. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O VIII\line Da Reativa\'e7\'e3o de Inscr i\'e7\'e3o \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 164}{\*\bkmkend 164}{\b Art. 164. }{\b0 A reativa\'e7\'e3o da inscri\'e7\'e3o ocorrer\'e1: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub por iniciativa do contribuinte: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub no rein\'edcio das atividades; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub no caso de susta\'e7\'e3o do pedido de baixa; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub desde que cessada a causa determinante da inapti d\'e3o. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 164, II}{\*\bkmkend 164, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II -}{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de of\'edci o, na hip\'f3t ese de desabilita\'e7\'e3o indevida. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico.} Para requerer a reativa\'e7\'e3o de inscri\'e7\'e3o inapta, o contribuinte apresentar\'e1, co nforme o caso, a DME e a CS-DME ou a DMA e a CS-DMA relativas ao per\'edodo em q ue esteve com inscri\'e7\'e3o inapta. \par \pard \s5 \qc\sa180 {\b SE\'c7\'c3O IX\line Da Desabilita\'e7\'e3o Cadastra l \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 165}{\*\bkmkend 165}{\b Art. 165. }{\b0 Ser\'e1 processada a desabilita\'e7\'e3o de contribuinte do Cadastro, em decorr\'eancia de baixa, suspens\'e3o ou inaptid\'e3o da inscri\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico.} A desabilita\ 'e7\'e3o de contribuinte do Cadastro n\'e3o implicar\'e1 o reconhecimento de qui ta\'e7\'e3o dos d\'e9bitos tribut\'e1rios acaso existentes. \par \pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O I\line Da Suspens\'e3o de Inscri\'e7 \'e3o \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 166}{\*\bkmkend 166}{\b Art. 166. }{\b0 A suspens\'e3o da inscri\'e7\'e3o \'e9 o ato cadastral de car\'e1ter tran sit\'f3rio, n\'e3o resultante da pr\'e1tica de irregularidade fiscal, que desabi lita o contrib uinte ao exerc\'edcio de direitos referentes ao cadastramento, em raz\'e3o de: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub paralisa\'e7\'e3o tempor\'e1ria, se previamente autori zada pelo fisc o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub exist\'eancia de processo de baixa iniciado e ainda n \'e3o conclu \'eddo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub encerramento de fiscaliza\'e7\'e3o referente ao proc esso de baixa, se existir: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out

l0\shad0\f0\fs24\cf0\nosupersub d\'e9bito parcelado sem interrup\'e7\'e3o do pag amento; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub Auto de Infra\'e7\'e3o pendente de julgamento na esfera admini strativa; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub d\'e9bitos garantidos por: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub penhora; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub carta de fian\'e7a; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub dep\'f3sito em ju\'edzo. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} O prazo de paralisa\'e7\' e3o tempor\'e1ria de atividade n\'e3o poder\'e1 exceder a 1 (um) ano, devendo o contribuinte comunicar o rein\'edcio das atividades antes do encerramento do ref erido prazo ou solicitar a baixa de inscri\'e7\'e3o, neste caso se houver encerrado definitiva mente as atividades. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }Na hip\'f3tese de paralisa \'e7\'e3o tempor\'e1ria, o contribuinte dever\'e1 indicar o local em que ser\'e3 o mantidos o estoque de mercadorias, os bens, os livros e documentos fiscais ref erentes ao est abelecimento. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba }Os contribuintes inscritos na condi\'e7\'e3o de ambulante e os produtores rurais ficam dispensados do pedi do de suspens\'e3o de inscri\'e7\'e3o na hip\'f3tese de paralisa\'e7\'e3o tempor \'e1ria. \par \pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O II\line Da Baixa de Inscri\'e7\'e3o \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 167}{\*\bkmkend 167}{\b Art. 167. }{\b0 A baixa de inscri\'e7\'e3o \'e9 o ato cadastral que desabilita o contribu inte ao exerc\'edcio de direitos referentes ao cadastramento, em raz\'e3o de: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub encerramento das atividades do contribuinte ou de qual quer de seus e stabelecimentos, ainda que n\'e3o tenha havido a extin\'e7\'e3o perante o \'f3rg \'e3o de registro; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub encerramento das atividades tributadas pelo ICMS, com manuten\'e7 \'e3o de outras atividades n\'e3o inclu\'eddas no campo de incid\'eancia do ICMS ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub transfer\'eancia de endere\'e7o para outra unidade d a federa\'e7 \'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }A baixa de inscri\'e7\'e3 o tamb\'e9m ocorrer\'e1 no caso de: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub unifica\'e7\'e3o de inscri\'e7\'e3o no CAD-ICMS, situa\

'e7\'e3o em qu e deve permanecer ativa apenas a inscri\'e7\'e3o do estabelecimento unificador; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub cessa\'e7\'e3o de realiza\'e7\'e3o de opera\'e7\'f5es interestaduai s sujeitas \'e0 substitui\'e7\'e3o tribut\'e1ria com reten\'e7\'e3o do ICMS em f avor do Estado da Bahia; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub ren\'fancia \'e0 op\'e7\'e3o pela inscri\'e7\'e3o co mo Produtor Ru ral ou Ambulante; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub n\'e3o-reativa\'e7\'e3o de inscri\'e7\'e3o que esteja inapta ou sus pensa h\'e1 mais de cinco anos, contados do primeiro dia do exerc\'edcio subseq\ 'fcente ao da desabilita\'e7\'e3o cadastral, desde que o contribuinte n\'e3o pos sua d\'e9bito para com a Fazenda Estadual. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub contribuinte inscrito no CAD-ICMS na condi\'e7\'e3o de ambulante que venha a se inscrever como microempresa, optante pelo Simples Nacional, enquadra do como MEI. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso V, foi acrescentado \'a7 1\'ba do}{\b\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub rt. 167 pela Altera\'e7\'e3o n\'ba 120 (}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11 576}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , d e 08/06/09, DO E de 09/06/09), efeitos a partir de 09/06/09. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }Quando solicitar a baixa do cadastro, o contribuinte com inscri\'e7\'e3o inapta ter\'e1 sua situa\'e7\'e3 o alterada para \'93suspensa - processo de baixa\'94, permanecendo os s\'f3cios na situa\'e7 \'e3o de \'93irregular\'94, at\'e9 o despacho decis\'f3rio do processo de baixa. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba }O contribuinte dever\'e1 i ndicar no pedido de baixa o local em que ser\'e3o mantidos o estoque de mercador ias, os bens e os livros e documentos fiscais referentes ao estabelecimento. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba }A baixa da inscri\'e7\'e3o dever\'e1 ser requerida at\'e9 o 5\'ba dia \'fatil do segundo m\'eas subseq\'fc ente ao da ocorr\'eancia que o der motivo. \par \pard \s7 \qj\sa180\fi1054 {\b Art. 168.}{\b0 A decis\'e3o acerca de pedid o de baixa de inscri\'e7\'e3o dever\'e1 ser precedida de verifica\'e7\'e3o fisca l automatizada ou de execu\'e7\'e3o de ordem de servi\'e7o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} A execu\'e7\'e3o da ordem de servi\'e7o, quando houver, dever\'e1 ser conclu\'edda no prazo de 60 dias, t ratando-se de contribuinte situado no territ\'f3rio baiano, ou em 180 dias, quan do se referir a contribuinte substituto estabelecido em outra unidade da Federa\'e7\'e3o. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }O contribuinte dever\'e1 e ntregar ao servidor respons\'e1vel pela execu\'e7\'e3o da ordem de servi\'e7os o

s documentos fiscais n\'e3o utilizados ou utilizados parcialmente, com todas as suas vias devi damente canceladas e relacionados no formul\'e1rio Documentos Fiscais N\'e3o Uti lizados (Anexo 14), para posterior recolhimento \'e0 reparti\'e7\'e3o fiscal e i nutiliza\'e7\'e3o de acordo com os m\'e9todos adotados pela Secretaria da Fazend a. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba}{\fs24 Na hip\'f3tese de n \'e3o emiss\'e3o da ordem de servi\'e7o a que se refere o \'a7 1\'ba, decorridos 180 dias da data da protocoliza\'e7\'e3o do pedido pelo sistema automatizado, a inscri\'e7 \'e3o ser\'e1 baixada de of\'edcio, caso n\'e3o existam d\'e9bitos com a Fazenda estadual. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O \'a7 3\'ba foi acrescentado ao art. 168 pela Altera\'e7\'e3o }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 139 ( }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 124 44, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/10. \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 169.}{ }{\b0 Para requerer a baixa de inscri\'e7\'e3o, o contribuinte apresentar\'e1, conforme o caso, a DME e a CS-D ME ou a DMA e a CS-DMA relativas ao per\'edodo em que esteve com inscri\'e7\'e3o inapta, se ho uver. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 170}{\*\bkmkend 170}{\b Art. 170. }{\b0 N\'e3o ser\'e1 deferida a baixa, na hip\'f3tese de exist\'eancia de d\'e9 bito, ainda que parcelado ou pendente de julgamento. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico.} {\b0 Na hip\' f3tese prevista no }{\b0\i caput}{\b0 deste artigo, compete ao setor respons\'e 1vel pelo cr\'e9dito tribut\'e1rio o indeferimento ou a efetiva\'e7\'e3o do pedi do de baixa. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O par\'e1grafo \'fanico foi acrescentado ao art. 170 }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 70 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 9681, de 29/11/05, DOE de 30/11/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub ). \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O III\line Da Inaptid\'e3o da Inscri\ 'e7\'e3o \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 171. }{\b0 Dar-se-\'e1 a inaptid\'e3o da inscri\'e7\'e3o, por iniciativa da reparti\'e7\'e3o fazend\'e1ria: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0

\nosupersub o}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub art. 171 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub foi dada pela Altera\'e7\'e3o n\'ba 66 (Decreto n\'ba 9547, de 20/09/05, DOE de 21/09/05 ), efeitos a partir de 10/09/05, ficando sem efeito a reda\'e7\'e3o dada pela Al tera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05):\ line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstar t 171}{\*\bkmkend 171}Art. 171. Dar-se-\'e1 a inaptid\'e3o da inscri\'e7\'e3o, p or iniciativa da reparti\'e7\'e3o fazend\'e1ria:\line I - quando ficar comprovad o, atrav\'e9s de dilig\'eancia fiscal, que o contribuinte n\'e3o exerce atividade no endere\'e 7o indicado;\line II - quando o contribuinte, ao t\'e9rmino da paralisa\'e7\'e3o tempor\'e1ria, deixar de solicitar reativa\'e7\'e3o ou baixa da inscri\'e7\'e3o ;\line III - a p\'f3s transitar em julgado a senten\'e7a declarat\'f3ria de fal\'eancia;\line I V - quando o contribuinte estiver com sua inscri\'e7\'e3o inapta no CNPJ, nas hi p\'f3teses de:\line a) omissa n\'e3o localizada;\line b) omissa contumaz;\line c ) inexistente de fato;\line d) n\'e3o comprova\'e7\'e3o da origem, da disponibilidade ou da ef etiva transfer\'eancia, se for o caso, dos recursos empregados em opera\'e7\'f5e s de com\'e9rcio exterior.\line V - pelo indeferimento do pedido de baixa;\line VI - quando o contribuinte deixar de apresentar a DMA e, quando for o caso, a CS-DMA, por mais de 2 meses consecutivos ou 5 meses alternados, no mesmo exerc\'edcio;\line VII - nas hip\'f3teses do \'a7 7\'ba do art. 335 (DME);\line VIII - quando o contrib uinte deixar d e atender a intima\'e7\'f5es referentes a programa\'e7\'f5es fiscais espec\'edfi cas autorizadas por ato do superintendente da SAT;\line IX - quando ficar consta tada a pr\'e1tica reiterada de aquisi\'e7\'e3o de mercadorias por contribuinte c adastrado na c ondi\'e7\'e3o de especial, procedentes de outra unidade da Federa\'e7\'e3o, com aplica\'e7\'e3o da al\'edquota prevista para opera\'e7\'f5es interestaduais entr e contribuintes;\line X - quando o contribuinte deixar de efetuar o recadastrame nto de inscri \'e7\'e3o;\line XI - quando o contribuinte substituto, estabelecido em outra uni dade da Federa\'e7\'e3o:\line a) deixar de recolher o ICMS retido por substitui\ 'e7\'e3o tribut\'e1ria;\line b) deixar de remeter, por dois meses consecutivos o u alternados, arquivo magn\'e9tico com o registro fiscal das opera\'e7\'f5es interestaduais (C onvs. ICMS 78/96 e 108/98);\line c) deixar de entregar, por dois meses consecuti vos ou alternados, arquivo magn\'e9tico com a Guia Nacional de Informa\'e7\'e3o e Apura\'e7 \'e3o do ICMS - Substitui\'e7\'e3o Tribut\'e1ria - GIA-ST (Conv. ICMS 108/98);\l ine d) deixar de informar, por dois meses consecutivos ou alternados, a n\'e3o r ealiza\'e7\'e3o de opera\'e7\'f5es sob o regime de substitui\'e7\'e3o tribut\'e1 ria.\line XII - quando o contribuinte deixar de utilizar equipamento Emissor de Cupom Fiscal ( ECF), nas hip\'f3teses previstas na legisla\'e7\'e3o;\line XIII - quando o contr ibuinte estiver com seu registro ou arquivamento cancelado no \'f3rg\'e3o oficia l de registro do\line com\'e9rcio.\line XIV - quando, ap\'f3s realiza\'e7\'e3o de vistoria, fi car constatado que o contribuinte n\'e3o atende aos requisitos necess\'e1rios \' e0 manuten\'e7\'e3o da inscri\'e7\'e3o;\line XV - quando os contribuintes enquad rados na Class ifica\'e7\'e3o Nacional de Atividades Econ\'f4micas/Fiscal (CNAE-Fiscal) sob os c\'f3digos 5050-4/00, 5151-9/01, 5151-9/02 e 5151-9/03, estiverem com o registro ou a autoriza\'e7\'e3o cancelados na Ag\'eancia Nacional de Petr\'f3leo \'96 AN P;\line XVI -

em caso de estabelecimento enquadrado na Classifica\'e7\'e3o Nacional de Ativida des Econ\'f4micas/Fiscal (CNAE-Fiscal) sob o c\'f3digo 5050-4/00, nas seguintes hip\'f3teses:\line a) comercializa\'e7\'e3o de produto n\'e3o acobertado por doc umento fiscal; \line b) viola\'e7\'e3o do dispositivo assegurador da inviolabilidade das bomba s de combust\'edvel (lacre);\line c) interdi\'e7\'e3o total do estabelecimento p ela ANP;\line d) pela falta de entrega, no prazo de 90 (noventa) dias ap\'f3s a concess\'e3o d a inscri\'e7\'e3o, do registro da Ag\'eancia Nacional de Petr\'f3leo \'96 ANP, p ara exerc\'edcio da respectiva atividade.\line XVII - quando for constatada a oc orr\'eancia de adultera\'e7\'f5es ou quaisquer outras fraudes praticadas pelo co ntribuinte nos procedimentos voltados para a formaliza\'e7\'e3o dos atos cadastrais, inclusive no caso de interposi\'e7\'e3o de pessoa que n\'e3o seja a efetiva s\'f3cia, aci onista ou titular.\line Par\'e1grafo \'fanico. Exceto nas situa\'e7\'f5es previs tas no inciso V deste artigo, a inaptid\'e3o da inscri\'e7\'e3o ser\'e1 precedida de intima\'e 7\'e3o por edital publicado no Di\'e1rio Oficial do Estado, identificando-se o c ontribuinte e fixando-se o prazo de 20 dias para a regulariza\'e7\'e3o." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub quando ficar comprovado, atrav\'e9s de dilig\'eancia f iscal, que o c ontribuinte n\'e3o exerce atividade no endere\'e7o indicado; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub quando o contribuinte, ao t\'e9rmino da paralisa\'e7\ 'e3o tempor \'e1ria, deixar de solicitar reativa\'e7\'e3o ou baixa da inscri\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub ap\'f3s transitar em julgado a senten\'e7a declarat\ 'f3ria de fal \'eancia; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub no encerramento definitivo das atividades, por motivo s relacionados com a lei de economia popular; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub quando o contribuinte estiver com sua inscri\'e7\'e3o inapta no CNPJ , nas hip\'f3teses de: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub omissa n\'e3o localizada; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub omissa contumaz; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub inexistente de fato; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub n\'e3o comprova\'e7\'e3o da origem, da disponibi lidade ou da e fetiva transfer\'eancia, se for o caso, dos recursos empregados em opera\'e7\'f 5es de com\'e9rcio exterior. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub quando o contribuinte deixar de apresentar a DME e, q uando for o ca so, a CS-DME; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso VI do }{\b\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 171 foi dada pela Altera\'e7\'e3o n\'ba 1 26 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub De creto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/09.\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3 o anterior dada ao}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub i nciso VI do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub do art. 171, tendo sido }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub revigorado pela Altera\'e7\'e3o n\'ba 103 (Decreto n\'ba 11124, de 0 1/07/08, DOE de 02/07/08), efeitos de 27/03/08 a 26/10/09:\line }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VI - quando o contrib uinte deixar d e apresentar a DME e, quando for o caso, a CS-DME, referente a exerc\'edcios ant eriores a 2008;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub O inciso VI do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub do art. 171 foi revogado pela Altera\'e7\'e3o n\'ba 100 }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'b a 10984, de 26 /03/08, DOE de 27/03/08), efeitos a partir de 27/03/08. (sem efeito)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada ao inciso VI do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub do art. 171 pela Altera\'e7\'e3o n\'ba 66 (Decreto n\'ba 9547, de 20/09/05, DOE de 21/09/05), efeitos de 10/09/05 a 26/03/08:\line }{\b0\i\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VI - nas hip\'f3teses do \' a7 7\'ba do art. 335 (DME);" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub pelo indeferimento do pedido de baixa; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub quando o contribuinte deixar de apresentar a DMA e, quando for o caso, a CS-DMA, por mais de 2 meses consecutivos ou 5 meses alternados, no mesmo exerc\'edcio; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub quando o contribuinte deixar de atender a tr\'eas int ima\'e7\'f5es subsequentes e ap\'f3s a ci\'eancia do correspondente lan\'e7amento de of\'edcio

relativo \'e0 terceira intima\'e7\'e3o. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inico IX do }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 171 foi dada pela Altera\'e7\'e3o n\'ba 92 (Decreto n\'ba 10414, de 03/08/07, DOE de 04 e 05/08/07), efeitos a partir de 0 4/08/07.\line \line Reda\'e7\'e3o anterior dada ao inciso IX do}{\b\i\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 171 pela Altera\'e7\'e3o n \'ba 66 (Decreto n\'ba 9547, de 20/09/05, DOE de 21/09/05), efeitos de 10/09/05 a 03/08/07: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IX - quando o contribuinte deixar de atender a intima\'e7\'f5es referentes a pr ograma\'e7\'f5es fiscais espec\'edficas autorizadas por ato do superintendente d a SAT." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub quando ficar constatada a pr\'e1tica reiterada de aqui si\'e7\'e3o de mercadorias por contribuinte cadastrado na condi\'e7\'e3o de especial, proceden tes de outra unidade da Federa\'e7\'e3o, com aplica\'e7\'e3o da al\'edquota prev ista para opera\'e7\'f5es interestaduais entre contribuintes; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XI -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub quando o contribuinte deixar de efetuar o recadastram ento de inscri \'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub quando o contribuinte substituto estabelecido em out ra unidade da Federa\'e7\'e3o: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub deixar de recolher o ICMS retido por substitui\' e7\'e3o tribut \'e1ria; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub deixar de remeter, por dois meses consecutivos o u alternados, arquivo magn\'e9tico com o registro fiscal das opera\'e7\'f5es interestaduais (C onvs. ICMS 78/96 e 108/98); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub deixar de entregar, por dois meses consecutivos ou alternados, arquivo magn\'e9tico com a Guia Nacional de Informa\'e7\'e3o e Apura\'e7\'e3o d o ICMS - Substitui\'e7\'e3o Tribut\'e1ria - GIA-ST (Conv. ICMS 108/98); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub deixar de informar, por dois meses consecutivos ou alternados, a n\'e3o realiza\'e7\'e3o de opera\'e7\'f5es sob o regime de substitui\'e7\'e3o

tribut\'e1ria. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub quando o contribuinte deixar de utilizar equipament o Emissor de C upom Fiscal (ECF), nas hip\'f3teses previstas na legisla\'e7\'e3o. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub quando o contribuinte estiver com seu registro ou ar quivamento can celado no \'f3rg\'e3o oficial de registro do com\'e9rcio. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub quando, ap\'f3s realiza\'e7\'e3o de vistoria, ficar c onstatado que o contribuinte n\'e3o atende aos requisitos necess\'e1rios \'e0 manuten\'e7\'e3o da inscri\'e7\'e3o. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub quando o contribuinte enquadrado na Classifica\'e7\' e3o Nacional d e Atividades Econ\'f4micas sob um dos c\'f3digos n\'ba 4682-6/00, 4681-8/01, 468 1-8/02 e 4731-8/00: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual da parte inicial do inciso XVI do caput do art. 171 d ada p}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e 7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub (Decreto n\'ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a p artir de 01/07 /07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do inciso XVI do caput do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art . 171 }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 68 (Decreto n\'ba 9645, de 09/11/05, DOE de 10/11/05), ef eitos de 10/11/05 a 30/06/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub "XVI - quando o contribuinte enquadrado na Classifica\'e7\'e3o N acional de Atividades Econ\'f4micas/Fiscal (CNAE-Fiscal) sob um dos c\'f3digos n \'ba 5050-4/00, 5151-9/01, 5151-9/02 e 5151-9/03:"\line \line }{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso XVI do }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 171 }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e 7\'e3o n\'ba 66 (Decreto n\'ba 9547, de 20/09/05, DOE de 21/09/05), efeitos de 1 0/09/05 a 09/1 1/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub "XVI - quando os contribuintes enquadrados na Classifica\'e7\'e3o Nacional de Atividades Econ\'f4micas/Fiscal (CNAE-Fiscal) sob os c\'f3digos 5050-4/00, 51 51-9/01, 51519/02 e 5151-9/03, estiverem com o registro ou a autoriza\'e7\'e3o cancelados na

Ag\'eancia Nacional de Petr\'f3leo \'96 ANP.}{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs24\cf0\nosupersub " \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub estiver com o registro ou a autoriza\'e7\'e3o ca ncelados na Ag \'eancia Nacional de Petr\'f3leo \'96 ANP; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 171, XVI, b}{\*\bkmkend 1 71, XVI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b adquirir, di stribuir, transportar, estocar ou revender derivados de petr\'f3leo, g\'e1s natu ral e suas fra\'e7\'f5es recuper\'e1veis, \'e1lcool carburante e demais combust\ 'edveis l\'edquidos carburantes, em desconformidade com as especifica\'e7\'f5es estabelecidas pela ANP. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub em caso de estabelecimento enquadrado na Classifica \'e7\'e3o Naci onal de Atividades Econ\'f4micas sob o c\'f3digo 4731-8/00, nas seguintes hip\'f 3teses: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual da parte inicial do inciso XVII do caput do art. 171 dada p}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e 7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub (Decreto n\'ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a p artir de 01/07 /07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial d}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o}{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub inciso XVII do caput do }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 171 }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n \'ba 66 (Decre to n\'ba 9547, de 20/09/05, DOE de 21/09/05), efeitos de 10/09/05 a 09/11/05:\li ne }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XV II - em caso de estabelecimento enquadrado na Classifica\'e7\'e3o Nacional de At ividades Econ \'f4micas/Fiscal (CNAE-Fiscal) sob o c\'f3digo 5050-4/00, nas seguintes hip\'f3t eses:" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub comercializa\'e7\'e3o de produto n\'e3o acoberta do por documen to fiscal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub viola\'e7\'e3o do dispositivo assegurador da inv iolabilidade d as bombas de combust\'edvel (lacre); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out

l0\shad0\f0\fs24\cf0\nosupersub interdi\'e7\'e3o total do estabelecimento pela A NP; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub pela falta de entrega, no prazo de 90 (noventa) dias ap\'f3s a concess\'e3o da inscri\'e7\'e3o, do registro da Ag\'eancia Nacional de Petr\'f3 leo \'96 ANP, para exerc\'edcio da respectiva atividade; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub quando for constatada a ocorr\'eancia de adultera\ 'e7\'f5es ou q uaisquer outras fraudes praticadas pelo contribuinte nos procedimentos voltados para a formaliza\'e7\'e3o dos atos cadastrais, inclusive no caso de interposi\'e 7\'e3o de pessoa que n\'e3o seja a efetiva s\'f3cia, acionista ou titular. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 171, XIX}{\*\bkmkend 171, XIX}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIX -}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub quando o correr o previ sto nos incisos I e II do art. 399. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XIX foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 171 pela Altera\'e7\'e3o n\'ba 101 (}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11.0 19}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 25/04/08, DOE de 26 e 27/04/08), efeitos a partir de 26/04/08. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }Exceto nas situa\'e7\'f5e s previstas no inciso VII e na al\'ednea \'93b\'94 do inciso XVI deste artigo, a inaptid\'e3o da inscri\'e7\'e3o ser\'e1 precedida de intima\'e7\'e3o por edital publicado no Di\'e1rio Oficial do Estado, identificando-se o contribuinte pelo seu n\'famero de inscri\'e7\'e3o no cadastro e fixando-se o prazo de 20 dias para sua regulari za\'e7\'e3o, sob pena de desabilita\'e7\'e3o do cadastro. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 1\'ba do art. 171 foi dada pela Altera \'e7\'e3o n\'ba 87 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 10316, de 11/04/07, DOE de 12/04/07}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 12/04/07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub \'a7 1\'ba do art. 171 pela Altera\'e7\'e3o n\'ba 79 }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10.066}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 03/08/06, DOE de 04/08/06) efeitos de 04/08/06 a 11/04/07:\line }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0

\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba Exceto nas situa\'e7\'f5es previstas na al\'ednea \'93b\'94 do inciso XVI e no inciso VII deste artigo, a inaptid\'e3 o da inscri\'e7\'e3o ser\'e1 precedida de intima\'e7\'e3o por edital publicado n o Di\'e1rio Of icial do Estado, identificando-se o contribuinte e fixando-se o prazo de 20 dias para a regulariza\'e7\'e3o."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 1\'ba do art. 171 pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05) , efeitos de 10/09/05 a 03/08/06:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba }{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub Exceto nas situa\'e7\'f5es previstas no inciso VII deste artigo,}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub a inaptid\'e3o da inscri\'e7\'e3o ser\'e1 precedida de intima\'e7\'e3o por edital pub licado no Di\'e1rio Oficial do Estado, identificando-se o contribuinte e fixando -se o prazo de 20 dias para a regulariza\'e7\'e3o." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba-A }Os demais dados de iden tifica\'e7\'e3o do contribuinte e o motivo da intima\'e7\'e3o para a inaptid\'e3 o ser\'e3o disponibilizados pela Secretaria da Fazenda mediante acesso p\'fablic o ao endere \'e7o www.sefaz.ba.gov.br. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 1\'ba-A foi acrescentado ao art. 171 pela Altera\'e7\'e3o n\' ba 87 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 103 16, de 11/04/07, DOE de 12/04/07}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ), efeitos a partir de 12/04/07. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba} Ato do Secret\'e1rio da F azenda disciplinar\'e1 a forma de apura\'e7\'e3o da desconformidade tratada na a l\'ednea \'93b\'94 do inciso XVI deste artigo. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 2\'ba foi acrescentado ao art}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub . 171}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 68 (Decreto n\'ba 9645, de 09 /11/05, DOE de 10/11/05), efeitos a partir de 10/11/05. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba }A inaptid\'e3o da inscri\ 'e7\'e3o nas hip\'f3teses previstas na al\'ednea \'93b\'94 dos incisos XVI e XVI I ser\'e1 mantida pelo prazo de 05 (cinco) anos e implicar\'e1: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 3\'ba foi acrescentado ao art}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub . 171}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\

f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 68 (Decreto n\'ba 9645, de 09 /11/05, DOE de 10/11/05), efeitos a partir de 10/11/05. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub na inaptid\'e3o, pelo mesmo per\'edodo, da inscri\'e7\ 'e3o de todos os estabelecimentos da empresa, localizados neste Estado, que atuem no mesmo ram o de atividade; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub em proibi\'e7\'e3o, pelo mesmo per\'edodo, aos admini stradores e s \'f3cios da empresa: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub de exercerem o mesmo ramo de atividade, ainda qu e em estabelec imento distinto daquele; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub de obterem inscri\'e7\'e3o no CAD/ICMS para nova empresa, no m esmo ramo de atividade; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub na remessa da documenta\'e7\'e3o constante do respec tivo processo ao Minist\'e9rio P\'fablico do Estado, para propositura da competente a\'e7\'e3o penal. \par }\pard \s7 \qj\sa180\fi1054 { Art. 172. Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 172 foi revogado pela Altera\'e7\'e3o n\'ba 87 (}{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10316 , de 11/04/07, DOE de 12/04/07}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub ), efeitos a partir de 12/04/07.\line \line }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efe itos at\'e9 11 /04/07:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Art. 172. A inaptid\'e3o de contribuinte do Cadastro s\'f3 produzir\'e1 efeit os legais ap \'f3s a publica\'e7\'e3o do edital no Di\'e1rio Oficial do Estado." \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 173.}{ Em face de solicita\'e7\'e3o d o interessado, a Secretaria da Fazenda fornecer\'e1 Certid\'e3o de Baixa de Insc ri\'e7\'e3o, mediante acesso p\'fablico no endere\'e7o eletr\'f4nico www.sefaz.b a.gov.br. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 173 foi dada }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 145 (Decreto n\'ba 12831/11), de 09/05/11, DOE de 10/05/11, efeitos a partir de 10/05/11.\line \li

ne Reda\'e7\'e3o anterior dada ao art. 173}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09 /05, DOE de 10 e 11/09/05), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub efeitos de 10/09/05 a 09/05/11:\line }{\b0\i\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 173. Em face de solicita\'e7\ 'e3o do interessado, a Secretaria da Fazenda fornecer\'e1, mediante acesso p\'fa blico no endere\'e7o eletr\'f4nico www.sefaz.ba.gov.br, Certid\'e3o de Baixa de Inscri\'e7\'e3 o, contendo, al\'e9m dos dados cadastrais do estabelecimento, o n\'famero do edi tal de baixa e a data de sua publica\'e7\'e3o no Di\'e1rio Oficial." \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O X\line Do N\'famero de Inscri\'e7\'e3o \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 174. }{\b0 O n\'famero de inscri\'e7\' e3o do contribuinte no Cadastro Estadual ser\'e1 constitu\'eddo de: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub sete algarismos, em seq\'fc\'eancia direta corresponde ndo ao n\'fame ro b\'e1sico da inscri\'e7\'e3o; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o do inciso I do art. 174 foi dada p}{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 111 }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\ 'ba 11381, de 19/12/08, DOE de 20 e 21/12/08), efeitos a partir de 20/12/08.\lin e \line Reda \'e7\'e3o anterior dada ao inciso I do art. 174}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/0 9/05, DOE de 10 e 11/09/05):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "I - seis algarismos, em seq\'fc\'eancia direta, cor respondendo ao n\'famero b\'e1sico da inscri\'e7\'e3o;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub dois algarismos, que servir\'e3o de d\'edgitos verifi cadores; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso III do art. 174 foi revogado pela Altera\'e7\'e3o n\'ba 95 (Decr eto n\'ba 1056 9, de 12/11/07, DOE de 13/11/07), efeitos a partir de 13/11/07. \line \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o origin\'e1ria, efeitos at\'e9 12/11/07:\line }{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub III - duas letras, indicativas da condi\'e7\'e3o de enq

uadramento do contribuinte, adotando-se os seguintes c\'f3digos:\line a) NO - co ntribuinte nor mal;\line b) ME - microempresa; \line c) PP - empresa de pequeno porte; \line d) AM - ambulante;\line e) EP - contribuinte especial;\line f) CS - contribuinte s ubstituto;\line g) PR - produtor rural." \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 175.}{ }{\b0 O n\'famero de inscri\'e 7\'e3o do contribuinte \'e9 inalter\'e1vel enquanto for julgado conveniente \'e0 administra\'e7\'e3o fazend\'e1ria, n\'e3o devendo ser preenchido o que se vagar . \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O XI\line Dos Titulares, S\'f3cios ou Co nd\'f4minos \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 176. }{\b0 Os nomes dos titulares, s\' f3cios ou cond\'f4minos constar\'e3o no Cadastro Estadual na situa\'e7\'e3o de " s\'f3cio irregular", sempre que a empresa de que participem se encontrar na situ a\'e7\'e3o de: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub \'93inapta\'94; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub "suspensa - pedido de baixa", se anteriormente se enc ontrava na sit ua\'e7\'e3o \'93inapta\'94 aludida no inciso anterior. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O XII\line Dos Contabilistas ou Organiza \'e7\'f5es Cont\'e1beis \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 177.}{\b0 O contador ou a organiza\'e 7\'e3o cont\'e1bil respons\'e1vel pela escrita fiscal do contribuinte poder\'e1 solicitar a atualiza\'e7\'e3o de seus dados cadastrais, via Internet. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O XIII\line Das Demais Disposi\'e7\'f5es Relativas ao Cadastro de Contribuintes \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 178.}{ }{\b0 O Documento de Identific a\'e7\'e3o Eletr\'f4nico \'96 DIE, que servir\'e1 como documento de identifica\' e7\'e3o do estabelecimento, ser\'e1 emitido em seu inteiro teor ou na forma de e xtrato, median te acesso p\'fablico no endere\'e7o eletr\'f4nico "http://www.sefaz.ba.gov.br/" e conter\'e1, no m\'ednimo, as seguintes indica\'e7\'f5es: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o n\'famero de registro no CNPJ (MF); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o n\'famero de inscri\'e7\'e3o estadual; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o nome ou raz\'e3o social; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o logradouro, n\'famero, complemento, bairro, munic\' edpio, UF, CEP e telefone; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub c\'f3digo e descri\'e7\'e3o da atividade econ\'f4mica; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a condi\'e7\'e3o cadastral; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a forma de pagamento; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub VIII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a situa\'e7\'e3o cadastral vigente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a data da situa\'e7\'e3o cadastral; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a data da consulta. \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 179.}{ }{\b0 O extrato do Documento d e Identifica\'e7\'e3o Eletr\'f4nico (DIE) demonstrar\'e1 a situa\'e7\'e3o cadast ral do contribuinte no momento da impress\'e3o. \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 180. }{\b0 A autoriza\'e7\'e3o, levada para Document\'e1rio Fiscal, para impress\'e3o de documentos fiscais por parte de contribuinte inscrito na condi\'e7\'e3o de produtor rural ser\'e1 considerada excepcional e precedida de autoriza\'e7\'e3o. \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 181. }{\b0 O contribuinte \'e9 respons \'e1vel pela verifica\'e7\'e3o, via INTERNET ou nos terminais de auto atendiment o da Secretaria da Fazenda, da regularidade cadastral do contribuinte que com el e promover tra nsa\'e7\'e3o comercial. \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 182. }{\b0 O que caracteriza ser deter minada pessoa contribuinte do ICMS n\'e3o \'e9 o fato de estar ou n\'e3o inscrit o no cadastro estadual, e sim o preenchimento dos requisitos do art. 36. \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 183. }{\b0 O contribuinte ter\'e1 que inscrever cada estabelecimento, ainda que filial, sucursal, ag\'eancia, dep\'f3s ito, f\'e1brica ou qualquer outro. \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 184. }{\b0 Admite-se a manuten\'e7\'e3 o de uma \'fanica inscri\'e7\'e3o, representando todos os estabelecimentos da me sma empresa situados neste Estado, tratando-se de: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub empresa prestadora de servi\'e7os de transporte rodovi \'e1rio (art. 633), a\'e9reo (art. 647), ferrovi\'e1rio (art. 648) ou aquavi\'e1rio (art. 649) , intermunicipal, interestadual ou internacional, de cargas, de passageiros, de turistas ou de outras pessoas; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 184, II}{\*\bkmkend 184, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub empresas pr estadoras de s ervi\'e7os de telecomunica\'e7\'e3o relacionadas em ato da COTEPE (art. 569) (Co nvs. ICMS{\*\bkmkstart FolioHit2}{\*\bkmkend FolioHit2}{\*\bkmkstart FolioHit2}{ \*\bkmkend FolioHit2}126/98 e 30/99); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II do art. 184 foi dada pela Altera\ 'e7\'e3o n\'ba 102 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 11089}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub , de 30/05/08, DOE de 31/05/08 a 01/06/08), efeitos a partir de 31/ 05/08.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Re da\'e7\'e3o anterior dada ao inciso II do art. 184 pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05), efeitos de 10/09/05 a 30/05/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "II -

empresas prestadoras de servi\'e7os de telecomunica\'e7\'e3o relacionadas no An exo \'danico do Conv\'eanio ICMS 126/98 (art. 569) (Convs. ICMS 126/98 e 30/99); " \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub Companhia de Eletricidade do Estado da Bahia (COELBA ), Companhia H idroel\'e9trica do S\'e3o Francisco (CHESF) e demais empresas concession\'e1rias de servi\'e7o p\'fablico de energia el\'e9trica deste Estado, bem como empresas relacionadas no Anexo I do Ajuste SINIEF 28/89 (art. 571, I); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub Empresa Brasileira de Correios e Tel\'e9grafos (ECT), na sede da su a Diretoria neste Estado; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub Companhia Nacional de Abastecimento (CONAB), sendo uma inscri\'e7 \'e3o para as opera\'e7\'f5es vinculadas \'e0 Pol\'edtica de Garantia de Pre\'e7 os M\'ednimos (PGPM) e outra englobando as opera\'e7\'f5es relacionadas com o Me rcado de Op\'e7\'f5es, as resultantes de Empr\'e9stimos do Governo Federal com O p\'e7\'e3o de Venda (EGF - COV), bem como as referentes a atos decorrentes da securitiza\'e7\' e3o prevista na Lei Federal n\'ba 9.138, de 29 de novembro de 1995 (art. 430) (C onv. ICMS 124/98); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub Empresa Baiana de \'c1guas e Saneamento S. A. (EMBASA ). \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 185.}{\b0 N\'e3o s\'e3o considerados estabelecimentos diversos: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub dois ou mais im\'f3veis urbanos cont\'edguos que tenha m comunica\'e7 \'e3o interna; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub os v\'e1rios pavimentos de um mesmo im\'f3vel ou as s alas cont\'edg uas de um mesmo pavimento, quando as atividades sejam exercidas pela mesma pesso a; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub os ve\'edculos vinculados a estabelecimento cadastra do; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub os canteiros de obras vinculados a estabelecimento ca dastrado, desd e que nos mesmos n\'e3o se desenvolva atividade geradora de obriga\'e7\'e3o trib ut\'e1ria principal do Imposto sobre Produtos Industrializados (IPI) ou do Impos to sobre Opera\'e7\'f5es Relativas \'e0 Circula\'e7\'e3o de Mercadorias e sobre Presta\'e7\'e3 o de Servi\'e7o de Transporte Interestadual e Intermunicipal e de Comunica\'e7\' e3o (ICMS); \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 186.}{ }{\b0 \'c9 vedada a concess\'e 3o de mais de uma inscri\'e7\'e3o em um mesmo endere\'e7o, quando houver comunic a\'e7\'e3o interna entre os estabelecimentos.

\par }\pard \s7 \qj\sa180\fi1054 { Art. 187. }{\b0 O contribuinte que mantiver m ais de uma inscri\'e7\'e3o e que vier a optar pelo disposto no artigo 184 dever\ 'e1 requerer o pedido de baixa de cada uma das inscri\'e7\'f5es a serem desativa das a partir d a centraliza\'e7\'e3o. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do art. 187 foi dada pela Altera\'e7\'e3o n\'ba 66 (Decreto n\'ba 9547, de 20/09/05, DOE de 21/09/05), efeitos a partir de 10/09/05.\line \line R eda\'e7\'e3o anterior dada ao art. 187 pela Altera\'e7\'e3o n\'ba 65 (Decreto n\ 'ba 9545, de 09/09/05, DOE de 10 e 11/09/05). \line }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "Art. 187. O contribuinte que mantiver mais de uma inscri\'e7\'e3o e que vier a optar pelo disposto no par\'e1grafo anterior dever\'e1 requerer o pedido de baixa de cada uma das inscri\'e7\'f5es a serem d esativadas a p artir da centraliza\'e7\'e3o." (sem efeito) \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 188. }{\b0 Poder\'e1 ser concedida ins cri\'e7\'e3o de microempresa, empresa de pequeno porte ou ambulante em edifica\' e7\'f5es unifamiliares, desde que sua localiza\'e7\'e3o seja compat\'edvel com o uso residenci al segundo os crit\'e9rios da legisla\'e7\'e3o municipal. \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 189.}{ }{\b0 Ter\'e1 o mesmo c\'f3dig o de atividade econ\'f4mica da unidade produtiva, o estabelecimento no qual seja desenvolvida exclusivamente atividade auxiliar. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} Entende-se por atividade auxiliar a atividade de apoio administrativo ou t\'e9cnico exercida no \'e2mbito da empresa, voltada \'e0 cria\'e7\'e3o das condi\'e7\'f5es necess\'e1rias para o exerc\'edcio de suas atividades principal e secund\'e1rias. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico do art. 189 foi renumerado para \'a7 1\'ba p ela Altera\'e7\'e3o n\'ba 102 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub Decreto n\'ba 11089}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub , de 30/05/08, DOE de 31/05/08 a 01/06/08), efeitos a p artir de 31/05/08. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }Os estabelecimentos refer idos no {\i caput} deste artigo est\'e3o dispensados da escritura\'e7\'e3o fisca l, bem como da apresenta\'e7\'e3o da Declara\'e7\'e3o e Apura\'e7\'e3o Mensal do ICMS (DMA). \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 2\'ba foi acrescentado ao art. 189 pela Altera\'e7\'e3o n\'ba 102 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11089}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/05/08, DOE de 31/05/08 a 01/06/08), efeitos a partir de 31/05/08.

\par }\pard \s7 \qj\sa180\fi1054 {\b Art. 190. }{\b0 A imunidade, a n\'e3o-incid \'eancia e a isen\'e7\'e3o n\'e3o exoneram as pessoas mencionadas no art. 150 da obriga\'e7\'e3o de se inscreverem no Cadastro. \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 191. }{\b0 A Secretaria da Fazenda pod er\'e1 exigir: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o preenchimento de requisitos espec\'edficos estabelec idos em dispos itivos legais federais, estaduais ou municipais, segundo a categoria, o grupo ou o setor de atividades em que se enquadrar o contribuinte; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a apresenta\'e7\'e3o de documentos e informa\'e7\'f5e s necess\'e1ri as \'e0 aprecia\'e7\'e3o de processo referente ao cadastro. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Por for\'e7a da Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545/05) os dispositivos abaixo, compreendendo os arts. 149 a 191, vigeram at\'e9 09/09/05: \line \line { \*\bkmkstart redaes anteriores - arts. 149 a 191}{\*\bkmkend redaes anteriores - art s. 149 a 191}Reda\'e7\'f5es anteriores:\line }{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub "CAP\'cdTULO II\line DO CADASTRO DE CONTR IBUINT ES DO ICMS DO ESTADO DA BAHIA\line SE\'c7\'c3O I\line Da Constitui\'e7\'e3o e Fi nalidade do Cadastro\line {\*\bkmkstart 149}{\*\bkmkend 149}Art. 149. O Cadastro de Contribuintes do ICMS do Estado da Bahia (CAD-ICMS) tem por finalidade o reg istro dos elem entos de identifica\'e7\'e3o, localiza\'e7\'e3o e classifica\'e7\'e3o do sujeito passivo e respectivos titulares, s\'f3cios, respons\'e1veis legais, cond\'f4min os e contabilistas, necess\'e1rios \'e0 verifica\'e7\'e3o do cumprimento da obri ga\'e7\'e3o tr ibut\'e1ria, al\'e9m da habilita\'e7\'e3o das pessoas nele inscritas, tornando-a s aptas ao exerc\'edcio dos direitos relativos ao cadastramento." - efeitos de 3 0/12/00 a 09/09/05 - Altera\'e7\'e3o n\'ba 21 (Decreto n\'ba 7886/00}{\b0\i\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line {\*\bkmkstart 150}{\ *\bkmkend 150}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Art. 150. Inscrever-se-\'e3o no Cadastro de Contribuintes, antes de inic iarem suas ati vidades:\line {\*\bkmkstart 150, I}{\*\bkmkend 150, I}I - na condi\'e7\'e3o de C ONTRIBUINTE NORMAL:\line a) os comerciantes e os industriais;\line {\*\bkmkstart 150, I, b}{\*\bkmkend 150, I, b}b) os agricultores e os criadores de animais, q uando constitu \'eddos como pessoas jur\'eddicas, inclusive aqueles que, em propriedade alheia, produzirem mercadorias e efetuarem sa\'eddas em seu pr\'f3prio nome;\line {\*\b kmkstart 150, I, c}{\*\bkmkend 150, I, c}c) os extratores e os beneficiadores de subst\'e2ncia s vegetais, animais, minerais ou f\'f3sseis, quando constitu\'eddos como pessoas jur\'eddicas;\line {\*\bkmkstart 150, I, d}{\*\bkmkend 150, I, d}d) as empresas geradoras e distribuidoras de energia, inclusive os agentes comercializadores d e energia el \'e9trica; - efeitos de 08/02/01 a 09/09/05 - Altera\'e7\'e3o n\'ba 22 (Decreto n\'ba 7902/01)\line {\*\bkmkstart 150, I, e}{\*\bkmkend 150, I, e}e) as empresas de transporte interestadual ou intermunicipal de cargas, de passageiros, de tur istas ou de ou

tras pessoas;\line {\*\bkmkstart 150, I, f}{\*\bkmkend 150, I, f}f) as empresas concession\'e1rias de servi\'e7os de comunica\'e7\'e3o;\line {\*\bkmkstart 150, I, g}{\*\bkmkend 150, I, g}g) as cooperativas;\line {\*\bkmkstart 150, I, h}{\*\ bkmkend 150, I, h}h) os leiloeiros;\line {\*\bkmkstart 150, I, i}{\*\bkmkend 150, I, i}i) as empresas de constru\'e7\'e3o civil, quando legalmente consideradas contribuinte s do ICMS (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub art. 36}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub e }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 543}{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ); - efei tos de 02/07/9 8 a 09/09/05 - Altera\'e7\'e3o n\'ba 7 (Decreto n\'ba 7365/98).\line {\*\bkmksta rt 150, I, j}{\*\bkmkend 150, I, j}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub j) as empresas prestadoras de servi\'e7os compreend idos na compet \'eancia tribut\'e1ria dos Munic\'edpios, quando os servi\'e7os envolverem forne cimento de mercadorias, com incid\'eancia do ICMS expressa na "Lista de Servi\'e 7os" (Anexo 1), bem como as empresas prestadoras de servi\'e7os n\'e3o compreend idos na compet \'eancia tribut\'e1ria dos Munic\'edpios, quando tais servi\'e7os tamb\'e9m envo lverem fornecimento de mercadorias;\line {\*\bkmkstart 150, I, l}{\*\bkmkend 150 , I, l}l) os fornecedores de alimenta\'e7\'e3o, bebidas e outras mercadorias;\li ne {\* \bkmkstart 150, I, m}{\*\bkmkend 150, I, m}m) os frigor\'edficos;\line {\*\bkmks tart 150, I, n}{\*\bkmkend 150, I, n}n) os dep\'f3sitos fechados;\line {\*\bkmks tart 150, I, o}{\*\bkmkend 150, I, o}o) as demais pessoas jur\'eddicas de direit o p\'fablico o u privado que praticarem, com habitualidade: (efeitos de 17/10/97 a 09/09/05 - A ltera\'e7\'e3o n\'ba 4 (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Decreto n\'ba 6903/97).\line {\*\bkmkstart 150, I, o, 1}{\*\bk mkend 150, I, o, 1}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub 1 - opera\'e7\'f5es relativas \'e0 circula\'e7\'e3o de mercadorias;\line {\*\ bkmkstart 150, I, o, 2}{\*\bkmkend 150, I, o, 2}2 - presta\'e7\'f5es de servi\'e 7os de transpo rte interestadual ou intermunicipal;\line {\*\bkmkstart 150, I, o, 3}{\*\bkmkend 150, I, o, 3}3 - presta\'e7\'f5es de servi\'e7os de comunica\'e7\'e3o;\line {\* \bkmkstart 150, II}{\*\bkmkend 150, II}II - }{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub na condi\'e7\'e3o de MICROEMPRESA, as pessoas jur\'eddic as e as firmas individuais que preencherem os requisitos e optarem pelo tratamen to previsto no SimBahia (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub arts. 383-A e seguintes}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub ); efeitos de 01/01/99 a 09/09/05 - }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 9 (}{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7466/98).\line {\*\bkmkstart 150, III}{\*\bkmkend 150, III}}{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub III - }{\b0\i\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub na condi\'e7\'e3o de EMPRESA DE PEQ UENO PORTE, as pessoas jur\'eddicas e as firmas individuais que preencherem os r equisitos e optarem pelo tratamento previsto no SimBahia (}{\b0\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub arts. 383-A e seguintes}{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ); efeitos de 01/0 1/99 a 09/09/05 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Al

tera\'e7\'e3o n\'ba 9 (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Decreto n\'ba 7466, de 17/11/98)\line {\*\bkmkstart 150, IV}{\* \bkmkend 150, IV}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub IV - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub na c ondi\'e7\'e3o de AMBULANTE, as pessoas f\'edsicas que preencherem os requisitos e optarem pelo tratamento previsto no SimBahia (}{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub arts. 383-A e seguintes}{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ); efeitos de 01/01/99 a 09/09/05 de }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Al tera\'e7\'e3o n\'ba 9 (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Decreto n\'ba 7466/98)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub V - na condi\'e7\'e3o de CONTRIBUINTE ESPECIAL:\line a) ) as companhia s de armaz\'e9ns gerais;\line {\*\bkmkstart 150, V, b}{\*\bkmkend 150, V, b}b) a s pessoas f\'edsicas ou jur\'eddicas n\'e3o obrigadas a inscreverem-se mas que, por op\'e7\'e3o pr\'f3pria, requererem inscri\'e7\'e3o;\line {\*\bkmkstart 150, V, c}{\* \bkmkend 150, V, c}c) as empresas legalmente habilitadas a operar como arrendado ras nas opera\'e7\'f5es de arrendamento mercantil (\'93leasing\'94);\line {\*\bk mkstart 150, V, "d"}{\*\bkmkend 150, V, "d"}d) as empresas de constru\'e7\'e3o c ivil, opcional mente, quando n\'e3o consideradas legalmente contribuintes do ICMS (}{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 36}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub e }{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 543}{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ); - efeitos de 02/07/98 a 09/09/05 - Altera\'e7\'e3o n\'ba 7 (Decreto n\'ba 7365, de 01/07/98)\line e) os estabelecimen tos gr\'e1ficos quando confeccionarem, exclusivamente, impressos mediante encome nda direta dos respectivos clientes; - efeitos de 30/12/00 a 09/09/05 - Altera\' e7\'e3o n\'ba 21 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub (}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886/00)\line {\*\bkmkstart 150, VI}{\*\bkmkend 150, VI}VI - na condi\'e7\ 'e3o de CONTRIBUINTE SUBSTITUTO, os contribuintes de outra unidade da Federa\'e7 \'e3o que efet uarem remessas de mercadorias sujeitas ao regime de substitui\'e7\'e3o tribut\'e 1ria para contribuintes estabelecidos no Estado da Bahia, observado o disposto e m conv\'eanios e protocolos dos quais a Bahia seja signat\'e1ria (}{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 377}{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line {\*\bkmkstart 150, VII}{\*\bkmkend 150, VII}VII - na condi\'e7\'e3o de produtor-SimBahia Rural, os produtores ou extratores que optarem pelo Regime Simplificado de Apura\'e7\'e3o do ICMS do Pr odutor Rural. - efeitos de 18/07/00 a 09/09/05 - Altera\'e7\'e3o n\'ba 17 (Decre to n\'ba 7824/00).\line {\*\bkmkstart 150, Pargrafo nico}{\*\bkmkend 150, Pargrafo n ico}}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Par\'e1g rafo \'fanico. }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Ressalvado o disposto no inc. VII, s\'e3o dispensados de inscri\'e7\'e3 o no cadastro de contribuintes do ICMS: - efeitos de 18/07/00 a 09/09/05 - }{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824/00).\line I - os produtores rurais, assim entendidas as pess oas f\'edsicas

n\'e3o equiparadas a comerciantes ou a industriais que sejam propriet\'e1rias, usufrutu\'e1rias, arrendat\'e1rias, comodat\'e1rias ou possuidoras, a qualquer t \'edtulo, de im\'f3vel rural, independentemente da sua localiza\'e7\'e3o, e que se dedicarem \'e0 agricultura e \'e0 cria\'e7\'e3o de animais;\line II - os extratores, assim entendidas as pessoas f\'edsicas n\'e3o equiparadas a comerciantes ou a industr iais que se dedicarem \'e0 extra\'e7\'e3o se subst\'e2ncias vegetais, animais, m inerais ou f \'f3sseis.\line SE\'c7\'c3O II\line Das Condi\'e7\'f5es e Crit\'e9rios a Serem O bservados para Fins de Inscri\'e7\'e3o, da Dispensa de Inscri\'e7\'e3o e das Con seq\'fc\'eancias da Falta de Inscri\'e7\'e3o\line Art.151. O que caracteriza ser determinada p essoa contribuinte ou n\'e3o do ICMS n\'e3o \'e9 o fato de estar ou n\'e3o inscr ito no cadastro estadual, e sim o preenchimento ou n\'e3o dos requisitos do }{\b 0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 36}{\ b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line {\*\bkmkst art 152}{\*\bkmkend 152}Art. 152. Se as pessoas mencionadas no }{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 150}{\b0\i\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub mantiverem mais de um estabelecime nto, seja filial, sucursal, ag\'eancia, dep\'f3sito, f\'e1brica ou qualquer outr o, em rela\'e7\'e3o a cada um deles ser\'e1 exigida uma inscri\'e7\'e3o.\line {\ *\bkmkstart 152, 1o}{\*\bkmkend 152, 1o}\'a7 1\'ba Consideram-se estabelecimentos distintos, par a fins de inscri\'e7\'e3o:\line {\*\bkmkstart 152, 1o, I}{\*\bkmkend 152, 1o, I} I - os que, embora situados no mesmo local, pertencentes ou n\'e3o \'e0 mesma pe ssoa f \'edsica ou jur\'eddica, exer\'e7am atividades diferentes;\line {\*\bkmkstart 15 2, 1o, II}{\*\bkmkend 152, 1o, II}II - os que, embora pertencentes \'e0 mesma pe ssoa e com atividades da mesma natureza, estejam situados em locais diversos, co m exce\'e7 \'e3o do canteiro-de-obras de empresa de constru\'e7\'e3o civil (}{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 543, \'a7 4\'ba} {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line {\*\bkmkstart152, 2o}{\*\bkmkend 152, 2o}\'a7 2\'ba Para os efeitos do par\'e1grafo anterior, n\' e3o s\'e3o considerados locais diversos:\line {\*\bkmkstart 152, 2o, I}{\*\bkmke nd 152, 2o, I}I - dois ou mais im\'f3veis urbanos cont\'edguos que tenham comuni ca\'e7 \'e3o interna;\line {\*\bkmkstart 152, 2o, II}{\*\bkmkend 152, 2o, II}II - as sa las cont\'edguas de um mesmo pavimento;\line {\*\bkmkstart 152, 2o, III}{\*\bkmk end 152, 2o, III}III - os v\'e1rios pavimentos de um mesmo im\'f3vel, quando as ativid ades sejam exercidas pela mesma pessoa.\line {\*\bkmkstart 152, 3o}{\*\bkmkend 1 52, 3o}\'a7 3\'ba \'c9 vedada a concess\'e3o de mais de uma inscri\'e7\'e3o em u m mesmo endere\'e7o, quando houver comunica\'e7\'e3o interna entre os estabeleci mentos. \line {\*\bkmkstart 152, 4o}{\*\bkmkend 152, 4o}\'a7 4\'ba O estabelecimento que , exercendo uma determinada atividade econ\'f4mica, desenvolver diversos ramos l igados \'e0 mesma, concomitantemente, ter\'e1 uma s\'f3 inscri\'e7\'e3o, que fic ar\'e1 vin culada ao ramo preponderante.\line {\*\bkmkstart 152, 5o}{\*\bkmkend 152, 5o}\'a 7 5\'ba Admite-se a manuten\'e7\'e3o de uma \'fanica inscri\'e7\'e3o, representa ndo todos os estabelecimentos da mesma empresa situados neste Estado, tratando-s e de:\line {\*\bkmkstart 152, 5o, I}{\*\bkmkend 152, 5o, I}I - empresa transportadora de ca rgas, de passageiros, de turistas ou de outras pessoas, prestadora de servi\'e7o s de transporte rodovi\'e1rio ou aquavi\'e1rio intermunicipal, interestadual ou internacio

nal (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a rt. 633}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub );\line {\*\bkmkstart 152, 5o, II}{\*\bkmkend 152, 5o, II}II - empresa de trans porte a \'e9reo (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub art. 647}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub );\line {\*\bkmkstart 152, 5o, III}{\*\bkmkend 152, 5o, III}III - empresa d e transpor te ferrovi\'e1rio (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub art. 648}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub );\line {\*\bkmkstart 152, 5o, IV}{\*\bkmkend 152, 5o, IV}IV - em presa de t ransporte aquavi\'e1rio (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub art. 649}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub );\line {\*\bkmkstart 152, 5o, V}{\*\bkmkend 152, 5o, V}V empresas prestadoras de servi\'e7os de telecomunica\'e7\'e3o relacionadas no Anexo \'dani co do Conv\'eanio ICMS 126/98 (art. 569) (Cons. ICMS 126/98 e 30/99); - efeitos de 01/03/99 a 09/09/05 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub Altera\'e7\'e3o n\'ba 12 (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7675/99).\line {\*\bkmkstart 152, 5o, VI}{\*\bkmkend 152, 5o, VI}VI - Companhia de Eletricidade do Estado da Bahia (COELBA), Companhia Hidroel\'e9trica do S\'e3o Francisco (CHESF) e demais empresas conces sion\'e1rias de servi\'e7o p\'fablico de energia el\'e9trica deste Estado, bem c omo empresas relacionadas no Anexo I do Ajuste SINIEF 28/89 (art. 571, I); - efe itos de 17/10/ 97 a 09/09/05 - Altera\'e7\'e3o n\'ba 4 (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6903/97).\line {\*\bkmkstart 15 2, 5o, VII}{\*\bkmkend 152, 5o, VII}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1 \fs20\cf0\nosupersub VII - Empresa Brasileira de Correios e Tel\'e9grafos (ECT), na sede da sua Diretoria neste Estado;\line {\*\bkmkstart 152, 5o, VIII}{\*\bkm kend 152, 5o, VIII}VIII - Companhia Nacional de Abastecimento (CONAB), sendo uma inscri \'e7\'e3o para as opera\'e7\'f5es vinculadas \'e0 Pol\'edtica de Garantia de Pre \'e7os M\'ednimos (PGPM) e outra englobando as opera\'e7\'f5es relacionadas com o Mercado de Op\'e7\'f5es, as resultantes de Empr\'e9stimos do Governo Federal c om Op\'e7\'e3o de Venda (EGF - COV), bem como as referentes a atos decorrentes da securitiza\' e7\'e3o prevista na Lei Federal n\'ba 9.138, de 29 de novembro de 1995, (art. 43 0) (Conv. ICMS 124/98); - efeitos de 17/12/98 a 09/09/05 - }{\b0\i\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 11 (}{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7 533/99).\line {\*\bkmkstart 152, 5o, IX}{\*\bkmkend 152, 5o, IX}IX - Empresa Bai ana de \'c1guas e Saneamento S. A. (EMBASA);\line {\*\bkmkstart 152, 6o}{\*\bkmkend 152 , 6o}\'a7 6\'ba }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub O contribuinte que desenvolva atividade pesqueira adotar\'e1 uma \'fan ica inscri \'e7\'e3o, ainda que utilize diversos ve\'edculos na referida atividade; - efeit os de 13/11/03 a 09/09/05 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 48 }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 8740/03)."\line {\*\bkmkstart 152, 7o}{\*\bkmkend 152, 7o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub \'a7 7\'ba O contribuinte que mantiver mais de uma inscri\'e7\' e3o e que

vier a optar pelo disposto no }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub \'a7 5\'ba}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub dever\'e1 requerer o pedido de baixa de cada uma da s inscri\'e7 \'f5es a serem desativadas a partir da centraliza\'e7\'e3o.\line {\*\bkmkstart 1 53}{\*\bkmkend 153}Art. 153. A imunidade, a n\'e3o-incid\'eancia e a isen\'e7\'e 3o n\'e3o exoneram as pessoas mencionadas no }{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub art. 150}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub da obriga\'e7\'e3o de se inscreverem no Cadastr o.\line SE\'c7\'c3O III\line Do Pedido de Inscri\'e7\'e3o no Cadastro\line Art. 154. }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A inscri\'e7\ 'e3o ser\'e1 requerida por meio do DIC ou do DIC-e com a apresenta\'e7\'e3o das informa\'e7\'f5es necess\'e1rias ao cadastramento, sendo que, no caso de realiza \'e7\'e3o de p edido mediante preenchimento do DIC, ser\'e3o anexados ao mesmo fotoc\'f3pia da carteira de identidade do signat\'e1rio do DIC, croqui de localiza\'e7\'e3o do e stabelecimento e, tratando-se de pedido de inscri\'e7\'e3o para a condi\'e7\'e3o : - efeitos de 13/11/03 a 09/09/05 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Altera\'e7\'e3o n\'ba 48 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 8740/03).\line I - Ambulante, comprovante d o endere\'e7o residencial;\line II - Contribuinte especial, quando efetuado por produtor rural, fotoc\'f3pia do documento que comprove a propriedade, o direito de utiliza\'e7\'e3o do im\'f3vel rural ou a inscri\'e7\'e3o no cadastro de produ tor rural do I NCRA - Instituto Nacional de Coloniza\'e7\'e3o e Reforma Agr\'e1ria ou o n\'fame ro de inscri\'e7\'e3o do im\'f3vel rural na Secretaria da Receita Federal \'96 N IRF.\line \'a7 1\'ba O sujeito passivo responsabiliza-se pela veracidade das inf orma\'e7\'f5es por ele prestadas, dando causa ao cancelamento da inscri\'e7\'e3o a constata\'e 7\'e3o, a qualquer \'e9poca, de erros, v\'edcios insan\'e1veis, adultera\'e7\'f5 es ou quaisquer outras fraudes praticadas pelo mesmo, sem preju\'edzo das san\'e 7\'f5es cab \'edveis, inclusive de car\'e1ter pecuni\'e1rio. \line \'a7 2\'ba O sujeito pass ivo estabelecido em outra UF efetuar\'e1 o pedido de inscri\'e7\'e3o via Interne t, devendo, ap\'f3s o pedido, remeter os documentos especificados no }{\b0\i\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'93caput\'94 do art. 377}{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , endere\ 'e7ados \'e0 unidade cadastradora.\line \'a7 3\'ba Em substitui\'e7\'e3o ao croq ui de localiza \'e7\'e3o do estabelecimento, ser\'e1 apresentado:\line I - o da resid\'eancia d o solicitante, tratando-se de pedido de inscri\'e7\'e3o para a categoria Ambulan te;\line II - o do endere\'e7o residencial ou do domic\'edlio do titular ou s\'f 3cio principal , tratando-se de pedido de inscri\'e7\'e3o efetuado por contribuinte que se dedi que \'e0 captura de pescados e n\'e3o possua estabelecimento fixo.\line {\*\bkmk start BM154____10}{\*\bkmkend BM154____10}\'a7 4\'ba A autenticidade dos documen tos referidos no inciso II deste artigo ser\'e1 comprovada pelo contribuinte, mediante exibi\' e7\'e3o dos respectivos originais, para efeito de confer\'eancia, que ser\'e1 ef etuada pelo servidor encarregado, no momento da apresenta\'e7\'e3o na unidade ca dastradora, di spensada essa formalidade se a fotoc\'f3pia j\'e1 estiver autenticada.{\*\bkmkst art BM155}{\*\bkmkend BM155}\line \'a7 5\'ba Ter\'e1 o mesmo c\'f3digo de ativid ade econ\'f4mica da unidade produtiva, o estabelecimento no qual seja desenvolvi da exclusivame

nte atividade auxiliar, entendida como tal as atividades de apoio administrativo ou t\'e9cnico exercidas no \'e2mbito da empresa, voltadas \'e0 cria\'e7\'e3o da s condi\'e7\'f5es necess\'e1rias para o exerc\'edcio de suas atividades principa l e secund\'e1 rias.\line {\*\bkmkstart 154, 6o}{\*\bkmkend 154, 6o}\'a7 6\'ba Se os s\'f3cios ou principais acionistas tiverem domic\'edlio em outra unidade da Federa\'e7\'e3 o, dever\'e1 ser constitu\'eddo um procurador com domic\'edlio neste Estado, sal vo no caso de inscri\'e7\'e3o de contribuinte na condi\'e7\'e3o Contribuinte Substituto.\l ine {\*\bkmkstart 154-A}{\*\bkmkend 154-A}Art. 154-A. Tratando-se de empresas en quadradas na Classifica\'e7\'e3o Nacional de Atividades Econ\'f4micas/Fiscal (CN AE-Fiscal) sob os c\'f3digos 5050-4/00, 5151-9/01, 5151-9/02 e 5151-9/03, ao pedido de inscri\ 'e7\'e3o dever\'e3o ser anexados os documentos indicados a seguir, al\'e9m dos p revistos nos incisos I a V do art. 159-B: (efeitos de 01/12/04 a 09/09/05 - }{\ b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.1 88/04)\line {\*\bkmkstart 154-A, I}{\*\bkmkend 154-A, I}}{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - declara\'e7\'e3o de impost o de renda dos s\'f3cios nos 03 (tr\'eas) \'faltimos exerc\'edcios, exceto quando se tratar de sociedade an\'f4nima de capital aberto; (efeitos de 01/12/04 a 09/09/05 - }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\' ba 9.188/04). \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - Revogado\line III - Revogado\line IV - Revogado\line V - Revogado\line VI Revogado\line {\*\bkmkstart 154-A, VII}{\*\bkmkend 154-A, VII}VII - comprova\'e 7\'e3o de capi tal social integralizado , nos termos do \'a7 2\'ba, de acordo com os valores ex igidos em regulamenta\'e7\'e3o da ANP;\line {\*\bkmkstart 154-A, VIII}{\*\bkmken d 154-A, VIII}VIII - comprova\'e7\'e3o da capacidade financeira correspondente a o montante de recursos necess\'e1rios \'e0 cobertura das opera\'e7\'f5es de compra e venda de produtos, inclusive tributos envolvidos, nos termos do \'a7 3\'ba, exceto quando se tratar de contribuinte enquadrado no c\'f3digo CNAE Fiscal 5050-4/00;\line { \*\bkmkstart 154-A, IX}{\*\bkmkend 154-A, IX}IX - documentos comprobat\'f3rios das atividades exerc idas pelos s\'f3cios nos \'faltimos 24 (vinte e quatro) meses;\line {\*\bkmkstar t 154-A, X}{\*\bkmkend 154-A, X}X - certid\'f5es de cart\'f3rios de distribui\'e 7\'e3o civil e criminal das justi\'e7as federal e estadual, e dos cart\'f3rios de registros de protestos das comarcas da sede da empresa, de suas filiais e do domic\'edlio do s s\'f3cios, em rela\'e7\'e3o a estes.\line \'a7 1\'ba Revogado\line {\*\bkmksta rt 154-A, 2o }{\*\bkmkend 154-A, 2o}\'a7 2\'ba Para cumprimento do disposto no inciso VII, a comprova\'e7\'e3o do capital social dever\'e1 ser feita mediante a apresenta\'e7 \'e3o do estatuto ou contrato social, registrado na Junta Comercial, acompanhado de Certid \'e3o Simplificada na qual conste o capital social e a composi\'e7\'e3o do quadr o de acionistas ou de s\'f3cios. - efeitos de 01/12/04 a 09/09/05 - (}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.1 88/04)\line { \*\bkmkstart 154-A, 3o}{\*\bkmkend 154-A, 3o}}{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 3\'ba Para cumprimento do disposto n o inciso VIII, a capacidade financeira exigida poder\'e1 ser comprovada por meio da aprese nta\'e7\'e3o de patrim\'f4nio pr\'f3prio, seguro ou carta de fian\'e7a banc\'e1r ia, sendo que a comprova\'e7\'e3o de patrim\'f4nio pr\'f3prio dever\'e1 ser feit a mediante apresenta\'e7\'e3o da Declara\'e7\'e3o de Imposto de Renda da pessoa jur\'eddica ou

de seus s\'f3cios, acompanhada da certid\'e3o de \'f4nus reais dos bens conside rados para fins de comprova\'e7\'e3o. (efeitos de 01/12/04 a 09/09/05 - }{\b0\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.188/04)\line {\*\bkmkstart 154-A, 4o}{\*\bkmkend 154-A, 4o}}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 4\'ba Para cumprimento do disposto nos incisos IX e X, sendo o s\'f3cio pessoa jur\'eddica, os documentos ali previ stos, ser \'e3o substitu\'eddos por documento comprobat\'f3rio da regularidade cadastral e fiscal. - efeitos de 01/12/04 a 09/09/05 - (}{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.188/04)\line {\*\bkmkstar t 155}{\* \bkmkend 155}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Art. 155. N\'e3o ser\'e1 deferida inscri\'e7\'e3o quando houver outro est abelecimento, da mesma empresa com inscri\'e7\'e3o cancelada ou "suspensa - proc esso de baixa" , neste caso, se a situa\'e7\'e3o cadastral imediatamente anterior corresponder \'e0 situa\'e7\'e3o de inscri\'e7\'e3o cancelada. - efeitos de 12/09/00 a 09/09/ 05 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3 o n\'ba 19 (Decreto n\'ba 7842/00).\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub \'a7 1\'ba}{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs24\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub A veda\'e7\'e3o prevista no caput deste artigo se estende a os casos em que s\'f3cio ou titular da empresa requerente participe de outra emp resa com estabelecimentos com as mesmas irregularidades cadastrais ou com d\'e9b itos inscritos em d\'edvida ativa sem suspens\'e3o de exigibilidade. - efeitos de 13/04/04 a 0 9/09/05 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Altera\'e7\'e3o n\'ba 55 (Decreto n\'ba 9068/04).\line {\*\bkmkstart 155, 2 o}{\* \bkmkend 155, 2o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub \'a7 2\'ba }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Nas situa\'e7\'f5es indicadas neste artigo, mediante preenchimen to e apresen ta\'e7\'e3o do DIC na inspetoria do domic\'edlio fiscal do contribuinte, poder\' e1 ser concedida inscri\'e7\'e3o, a crit\'e9rio do diretor de administra\'e7\'e3 o tribut\'e1ria da circunscri\'e7\'e3o fiscal, se j\'e1 tiverem sido iniciados o s procedimento s para a regulariza\'e7\'e3o cadastral dos estabelecimentos. - efeitos de 29/09/ 04 a 09/09/05 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Altera\'e7\'e3o n\'ba 58 (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 9.188/04).\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub SE\'c7\'c3O IV\line Da Concess\'e3o de Inscri\'e7\'e3o\line {\*\bkmkstart 156}{\*\bkmkend 156}Art. 156. }{\b0\i\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Compete \'e0 Inspetoria Faze nd\'e1ria a aprecia\'e7\'e3o de pedido de inscri\'e7\'e3o, sendo que: - efeitos de 18/05/05 a 09/09/05 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub Altera\'e7\'e3o n\'ba 63 (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.426/05).\line }{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - na hip\'f3tese de e xistir mais de um contribuinte explorando economicamente uma mesma propriedade rural, para cad a um deles ser\'e1 exigida uma inscri\'e7\'e3o, salvo quando se tratar de inscri \'e7\'e3o na condi\'e7\'e3o produtor-SimBahia Rural, de c\'f4njuges ou companhei ros em uni\'e3

o est\'e1vel, hip\'f3tese em que o nome e o n\'famero do CPF-MF, de ambos, const ar\'e3o nas informa\'e7\'f5es cadastrais correspondentes \'e0 referida inscri\'e 7\'e3o.\line II - n\'e3o ser\'e1 concedida mais de uma inscri\'e7\'e3o para prod utores rurais inscritos na condi\'e7\'e3o Produtor-SimBahia Rural ou Contribuinte Especial.\li ne III - tratando-se de empresas enquadradas na Classifica\'e7\'e3o Nacional de Atividades Econ\'f4micas/Fiscal (CNAE-Fiscal) sob os c\'f3digos 5050-4/00, 51519/01, 5151-9/0 2 e 5151-9/03, n\'e3o ser\'e1 concedida inscri\'e7\'e3o a requerente de cujo qua dro de administradores ou s\'f3cios, participe pessoa f\'edsica ou jur\'eddica q ue, nos 5 (cinco) anos que antecederam \'e0 data do pedido de inscri\'e7\'e3o, t enha sido admi nistrador de empresa que n\'e3o tenha liquidado d\'e9bitos estaduais, nem cumpri do obriga\'e7\'f5es decorrentes do exerc\'edcio de atividade regulamentada pela ANP.\line {\*\bkmkstart 156-A}{\*\bkmkend 156-A}}{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Art. 156-A. }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub A Secretaria da Fazenda poder\'e1 exigir a q ualquer tempo, inclusive antes da concess\'e3o da inscri\'e7\'e3o: efeitos }{\b0 \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 18/05/05 a 09/09/05 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera \'e7\'e3o n\'ba 63 (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 9.426/05). \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub I - o preenchimento de requisitos espec\'edficos estabe lecidos em dispositivos legais federais, estaduais ou municipais, segundo a cate goria, o grupo ou o setor}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub de atividades em que se enquadrar o contribuinte;\line II - a apresenta\'e 7\'e3o de documentos e informa\'e7\'f5es necess\'e1rias \'e0 aprecia\'e7\'e3o de processo refe rente ao cadastro;\line {\*\bkmkstart 156-B}{\*\bkmkend 156-B}Art. 156-B. Fica f acultado ao Inspetor Fazend\'e1rio: - efeitos de 18/05/05 a 09/09/05 - }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 63 (}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.426/05).\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub I \'96 autorizar a concess\'e3o de mais de uma inscri\'e7\'e3o n o mesmo local, se isso n\'e3o dificultar a fiscaliza\'e7\'e3o relativa ao cumprimento das obri ga\'e7\'f5es tribut\'e1rias.\line II \'96 conceder inscri\'e7\'e3o \'e0 pessoa j ur\'eddica legalmente constitu\'edda cujas instala\'e7\'f5es f\'edsicas do estab elecimento se encontrem em fase de implanta\'e7\'e3o.\line III \'96 exigir a qualquer tempo, i nclusive antes da concess\'e3o da inscri\'e7\'e3o:\line a) a comprova\'e7\'e3o d a compatibilidade do capital social integralizado com a atividade;\line b) a com prova\'e7\'e3o da compatibilidade entre as instala\'e7\'f5es f\'edsicas do estabelecimento e a atividade econ\'f4mica, salvo se, pela tipicidade da natureza das opera\'e7\'f5 es, n\'e3o devam as mercadorias por ali transitar;\line c) a comprova\'e7\'e3o d a capacidade e con\'f4mico-financeira do titular ou s\'f3cio, em rela\'e7\'e3o a sua participa\ 'e7\'e3o no capital declarado ou \'e0 atividade exercida.\line Par\'e1grafo \'fa nico. N\'e3o dever\'e1 ser feita a exig\'eancia de que trata as al\'edneas \'93a \'94 e \'93c \'94 do inciso III aos contribuintes inscritos na condi\'e7\'e3o de microempresa .\line Art. 157. Tratando-se de propriedade rural, ser\'e1 concedida apenas uma inscri\'e7\'e3o:\line I - no caso de propriedades cont\'edguas, situadas no mesm o Munic\'edpio

, considerando-se o local da sede para efeito de circunscri\'e7\'e3o fiscal;\lin e II - no caso de im\'f3vel situado em territ\'f3rio de mais de um Munic\'edpio deste Estado, considerando-se o contribuinte sediado no Munic\'edpio em que esti ver a maior \'e1rea da propriedade.\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Art. 158. revogado\line Art. 159. revogado\line }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub SE\'c7\'c3O IVA\line D}{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a Vistoria - efeitos de 13/11/03 a 09/09/05 - Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740/ 03).\line {\*\bkmkstart 159-A}{\*\bkmkend 159-A}Art. 159-A. Sem preju\'edzo de o utras vistoria s fiscais realizadas a qualquer tempo, dever\'e1 ser efetuada vistoria: - efeito s de 18/05/05 a 09/09/05 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 63 (}{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.426/05).\line }{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - ap\'f3s a concess\'e3o de inscri\'e7\'e3o, reinclus\'e3o de inscri\'e7\'e3o anteriormente baixada ou n a hip\'f3tese de mudan\'e7a de endere\'e7o, quando se referir a contribuintes inscritos no CAD -ICMS na categoria:\line a) normal ou empresa de pequeno porte;\line b) microemp resa que desenvolvam atividades de:\line 1 - com\'e9rcio a varejo de combust\'ed veis e lubrifi cantes para ve\'edculos automotores, enquadrada na CNAE-Fiscal sob o c\'f3digo 5 050-4/00;\line 2 - ind\'fastria;\line 3 - com\'e9rcio por atacado;\line II - ant es da decis\'e3o acerca do pedido, nos casos de reinclus\'e3o de inscri\'e7\'e3o anteriormente cancelada em decorr\'eancia das situa\'e7\'f5es previstas no inciso I e na al\' ednea b do inciso XVII do art. 171.\line {\*\bkmkstart 159-B}{\*\bkmkend 159-B}} {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 15 9-B. O contrib uinte dever\'e1 manter no estabelecimento, para exibi\'e7\'e3o ao fisco no momen to da vistoria a que se refere o artigo anterior, fotoc\'f3pia: - efeitos de 18/ 05/05 a 09/09/05 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A ltera\'e7\'e3o n\'ba 63 (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Decreto n\'ba 9.426/05).\line {\*\bkmkstart 159-B, I}{\*\bkmk end 159-B, I}I - da c\'e9dula de identidade dos administradores e, conforme o ca so, do titular , dos s\'f3cios ou dos principais acionistas; - efeitos de 13/11/03 a 09/09/05 Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740/03).\line {\*\bkmkstart 159-B, II} {\*\bkmkend 159-B, II}{\*\bkmkstart BM154__I__a}{\*\bkmkend BM154__I__a}II - do contrato de lo ca\'e7\'e3o ou documento que autorize a utiliza\'e7\'e3o do im\'f3vel ou que com prove sua propriedade; efeitos de 13/11/03 a 09/09/05 - Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740/03).\line {\*\bkmkstart 159-B, III}{\*\bkmkend 159-B, III}{ \*\bkmkstart BM154__I__b}{\*\bkmkend BM154__I__b}III - do comprovante de endere\'e7o dos admi nistradores e, conforme o caso, do titular, dos s\'f3cios ou dos principais acio nistas; efeitos de 13/11/03 a 09/09/05 - Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740/03). \line {\*\bkmkstart 159-B, IV}{\*\bkmkend 159-B, IV}IV - do contrato social, reg istro de empres\'e1rio, estatuto ou ata de constitui\'e7\'e3o da sociedade, com prova de estarem arquivados no \'f3rg\'e3o de registro competente; efeitos de 13 /11/03 a 09/09 /05 - Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740/03).\line {\*\bkmkstart 159-B , V}{\*\bkmkend 159-B, V}V - do contrato social ou da ata de constitui\'e7\'e3o da sociedade civil, com prova de estar o instrumento devidamente registrado no c art\'f3rio de

Registro de T\'edtulos e Documentos de Pessoas Jur\'eddicas, tratando-se de soci edade civil n\'e3o sujeita a registro na Junta Comercial do Estado da Bahia; efe itos de 13/11/03 a 09/09/05 - Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740/03).0 \line VI - do t\'edtulo de nomea\'e7\'e3o expedido pela Junta Comercial do Estado da Bahia, qu ando se tratar de leiloeiro; efeitos de 13/11/03 a 09/09/05 - Altera\'e7\'e3o n\ 'ba 48 (Decreto n\'ba 8740/03).\line {\*\bkmkstart BM154__I__d}{\*\bkmkend BM154 __I__d}VII - d a publica\'e7\'e3o, no Di\'e1rio Oficial, do ato de cria\'e7\'e3o, tratando-se d e \'f3rg\'e3o da administra\'e7\'e3o p\'fablica, entidade da administra\'e7\'e3o indireta ou funda\'e7\'e3o institu\'edda e mantida pelo poder p\'fablico. efeit os de 13/11/03 a 09/09/05 - Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740/03).\line {\*\bkmksta rt BM154__V__b}{\*\bkmkend BM154__V__b}\'a7 1\'ba As microempresas tamb\'e9m dev er\'e3o manter no estabelecimento, pelo mesmo prazo, o original da Nota Fiscal/C onta de Energi a el\'e9trica e a respectiva fotoc\'f3pia. efeitos de 13/11/03 a 09/09/05 - Alte ra\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740/03).\line {\*\bkmkstart 159-B, 2o}{\*\b kmkend 159-B, 2o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub \'a7 2\'ba Tratando-se de empresa legalmente habilitada para operar com arrendam ento mercantil (\'93leasing\'94) como arrendadora, em substitui\'e7\'e3o aos doc umentos previstos no inciso IV, ser\'e1 exigida a prova de sua regularidade junt o ao Banco Cen tral.}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeito s de 13/11/03 a 09/09/05 - Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740/03).\lin e \'a7 3\'ba A s pessoas jur\'eddicas a seguir indicadas, para atender \'e0s exig\'eancias prev istas no inciso IV, poder\'e3o utilizar os documentos pertencentes ao estabeleci mento matriz: efeitos de 13/11/03 a 09/09/05 - Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740/03 ).\line I - as empresas prestadoras de servi\'e7os situadas em outra unidade da Federa\'e7\'e3o que mantiverem contrato de presta\'e7\'e3o de servi\'e7o por tem po certo com contribuinte deste Estado, inclusive as empresas de constru\'e7\'e3 o civil, e que precisarem inscrever-se apenas pelo referido per\'edodo, sem que se justifique a abertura de filial neste Estado, hip\'f3tese em que tamb\'e9m dever\'e3o apres entar o contrato, ou outro documento comprobat\'f3rio, de presta\'e7\'e3o de ser vi\'e7os;\line II - a empresa regional concession\'e1ria de servi\'e7o p\'fablico de transporte a\'e9reo regular de passageiros e de cargas que apenas preste seus servi\'e7os neste Estado.\line \'a7 4\'ba As empresas cujos s\'f3cios ou principais acionist as tenham domi c\'edlio em outra unidade da Federa\'e7\'e3o, excetuadas as inscritas na categor ia Contribuinte Substituto, tamb\'e9m dever\'e3o manter \'e0 disposi\'e7\'e3o do fisco procura\'e7\'e3o relativa \'e0 constitui\'e7\'e3o de procurador com domic \'edlio neste Estado, nos termos do \'a7 6\'ba do art. 154. efeitos de 13/11/03 a 09/09/05 - A ltera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740/03).\line \'a7 5\'ba A autenticidade das fotoc\'f3pias de documentos referidas neste artigo ser\'e1 comprovada pelo contribuinte m ediante exibi\'e7\'e3o dos respectivos originais, para efeito de confer\'eancia, que ser\'e1 efetuada pelo servidor encarregado, dispensada essa formalidade se a fotoc\'f3pia j\'e1 houver sido previamente autenticada. efeitos de 13/11/03 a 09/09/05 - Alt era\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740/03).\line {\*\bkmkstart 160}{\*\bkmken d 160}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 160. Revogado\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0

\nosupersub SE\'c7\'c3O VI\line Das Altera\'e7\'f5es dos Dados Cadastrais\line { \*\bkmkstart 161}{\*\bkmkend 161}Art. 161. }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub Sempre que ocorrer altera\'e7\'e3o de dados sujeitos ao c adastramento, o contribuinte dever\'e1 requerer a atualiza\'e7\'e3o cadastral, h ip\'f3tese em que, al\'e9m dos demais requisitos, indicar\'e1 os n\'fameros de i nscri\'e7\'e3o estadual e no CNPJ e, se for o caso, o N\'famero de Identifica\'e 7\'e3o do Regi stro de Empresas (NIRE) na Junta Comercial. - efeitos de 13/11/03 a 09/09/05 - } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\ 'e7\'e3o n\'ba 48 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub (D ecreto n\'ba 8740/03).\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub I - por meio eletr\'f4nico de transmiss\'e3o de dados, exc eto quando requeridas pelos contribuintes indicados no \'a78\'ba do art. 154; efeitos de 30/ 12/00 a 09/09/05 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Altera\'e7\'e3o n\'ba 21 (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886/00).\line {\*\bkmkstart 161, II}{\* \bkmkend 161, II}II - mediante preenchimento do DIC ou do (DIC-e). - efeitos de 29/01/01 a 09/09/05 - Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040/03).\line {\ *\bkmkstart 161, 1o}{\*\bkmkend 161, 1o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0 \f1\fs20\cf0\nosupersub \'a7 1\'ba As altera\'e7\'f5es cadastrais dever\'e3o ser solicitadas pelo contribuinte:\line I - previamente, nos casos de mudan\'e7a de endere\'e7o;\line II - no prazo de 30 dias, contado da data de sua ocorr\'eanci a, nos demais casos, inclusive nas hip\'f3teses de venda do estabelecimento ou fundo de com\'e 9rcio, de transforma\'e7\'e3o, incorpora\'e7\'e3o, fus\'e3o ou cis\'e3o, ou de s ucess\'e3o motivada pela morte do titular ou propriet\'e1rio rural.\line {\*\bkm kstart 161, 2o}{\*\bkmkend 161, 2o}\'a7 2\'ba No caso de mudan\'e7a de uma para outra unida de cadastradora, a do novo domic\'edlio dever\'e1 comunicar a altera\'e7\'e3o \' e0 unidade de origem, solicitando a remessa do dossi\'ea do contribuinte, consti tu\'eddo d e todos os documentos a ele correspondentes. - efeitos de 18/05/05 a 09/09/05 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera \'e7\'e3o n\'ba 63 (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 9.426/05).\line \'a7 3\'ba Revogado\line {\*\bkmkstart 161, 4o}{\* \bkmkend 161, 4o}\'a7 4\'ba }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub Existindo mais de um estabelecimento sob a mesma titularid ade, o ree nquadramento cadastral de um dos estabelecimentos implicar\'e1 no reenquadrament o autom\'e1tico dos demais para a mesma categoria cadastral. - efeitos de 13/11/ 03 a 09/09/05 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Alte ra\'e7\'e3o n\'ba 48 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub (Decreto n\'ba 8740/03).\line {\*\bkmkstart 161, 5o}{\*\bkmkend 1 61, 5o}\'a7 5\'ba Nos casos de aquisi\'e7\'e3o de estabelecimento ou fundo de co m\'e9rcio, transforma\'e7\'e3o, incorpora\'e7\'e3o, fus\'e3o ou cis\'e3o, ou de transmiss\ 'e3o a herdeiro ou legat\'e1rio, bem como nos casos de mudan\'e7a de endere\'e7o , ser\'e1 mantido o mesmo n\'famero de inscri\'e7\'e3o, sempre que poss\'edvel.\ line \'a7 6 \'ba Revogado\line {\*\bkmkstart 161, 7o}{\*\bkmkend 161, 7o}\'a7 7\'ba O contri buinte enquadrado na condi\'e7\'e3o de ambulante que requerer altera\'e7\'e3o pa ra outra condi\'e7\'e3o cadastral, e vice-versa, dever\'e1, ap\'f3s solicitar ba ixa de ins

cri\'e7\'e3o, efetuar pedido de nova inscri\'e7\'e3o. efeitos de 24/02/00 a 09/0 9/05 - Altera\'e7\'e3o n\'ba 16 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub Decreto n\'ba 7759/00).\line {\*\bkmkstart 161, 8o}{\*\bkmkend 161, 8o}\'a7 8\'ba Tratando-se de altera\'e7\'e3o de s\'f3cio, dever\'e1 ser observad a a compatibilidade econ\'f4mico-financeira do titular ou s\'f3cio em rela\'e7\' e3o a sua participa\'e7\'e3o no capital declarado ou \'e0 atividade a ser exercida. - efei tos de 29/09/01 a 09/09/05 - Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040/01).\l ine \'a7 9\'ba Revogado\line {\*\bkmkstart 161, 10}{\*\bkmkend 161, 10}\'a7 10. As empresa s enquadradas na Classifica\'e7\'e3o Nacional de Atividades Econ\'f4micas/Fiscal (CNAE-Fiscal) sob os c\'f3digos 5151-9/01, 5151-9/02 e 5151-9/03, sempre que ho uver altera\'e7\'e3o de capital social, dever\'e3o comprov\'e1-la nos termos do \'a7 2\'ba do art. 154-A. - efeitos de 01/12/04 a 09/09/05 - Altera\'e7\'e3o n\'ba 58 (}{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.188/04).\line {\*\bkmkstart 161, 11}{\*\bkmkend 161, 11}}{\b0\i\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 11. Nos pedidos de altera\'e7\ 'e3o de uma atividade para outra da cadeia de comercializa\'e7\'e3o de combust\' edveis, ou de altera\'e7\'e3o do quadro societ\'e1rio dever\'e3o ser anexados os documentos in dicados no art. 154-A." - efeitos de 01/12/04 a 09/09/05 - Altera\'e7\'e3o n\'ba 58 (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub D ecreto n\'ba 9.188/04).\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub SE\'c7\'c3O VI-A\line Do Reenquadramento Cadastral - efeitos de 13/1 1/03 a 09/09/09 - Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740/03). \line {\*\bk mkstart 161-A}{\*\bkmkend 161-A}Art. 161-A. O enquadramento do sujeito passivo e m outra catego ria cadastral dar-se-\'e1: - efeitos de 13/11/03 a 09/09/09 - Altera\'e7\'e3o n\ 'ba 48 (Decreto n\'ba 8740/03). \line - por iniciativa do contribuinte, mediant e preenchimento e apresenta\'e7\'e3o do DIC ou do DIC-e; e\line II - tratando-se de contribuin te enquadrado no Simbahia:\line a) obrigatoriamente, nas hip\'f3teses previstas no inciso II do art. 405-A;\line b) de of\'edcio, nas hip\'f3teses previstas no art. 406-A.\line {\*\bkmkstart 161-b}{\*\bkmkend 161-b}Art. 161-B. O contribuint e que requerer reenquadramento dever\'e1 manter no estabelecimento, para apresenta\'e7\'e3o ao fisco, os documentos de que cuida o art. 159-B, de acordo com a categoria cadas tral em que esteja enquadrado. - efeitos de 13/11/03 a 09/09/09 - Altera\'e7\'e 3o n\'ba 48 (D ecreto n\'ba 8740/03).\line SE\'c7\'c3O VII\line Da Suspens\'e3o de Inscri\'e7\' e3o\line {\*\bkmkstart 162}{\*\bkmkend 162}Art. 162. A suspens\'e3o da inscri\'e 7\'e3o do contribuinte no Cadastro ocorrer\'e1:\line I - durante o per\'edodo de paralisa\'e7 \'e3o tempor\'e1ria;\line II - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub desde a data em que for requerida a baixa da inscri\'e7 \'e3o at\'e9 o t\'e9rmino do exame de sua situa\'e7\'e3o fiscal; - efeitos de 18 /07/00 a 09/09 /05 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824/00).\line {\*\bkmkstart 162, III}{\ *\bkmkend 162, III}III -}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub entre o in\'edcio e o t\'e9rmino do exame da situa\'e7\'e3o fiscal do contribuinte, no caso de desenquadramento de of\'edcio de produtor optante pe lo SimBahia Rural. - efeitos de 18/07/00 a 09/09/05 - }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0

\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824 /00).\line SE\'c7\'c3O VIII\line Da Paralisa\'e7\'e3o Tempor\'e1ria de Inscri\'e 7\'e3o\line {\*\bkmkstart 163}{\*\bkmkend 163}Art. 163. Dar-se-\'e1 a paralisa\' e7\'e3o tempor \'e1ria em face da ocorr\'eancia de sinistro ou calamidade p\'fablica que impe\' e7a o contribuinte de manter aberto o seu estabelecimento.\line {\*\bkmkstart 16 3, 1o}{\*\bkmkend 163, 1o}\'a7 1\'ba O contribuinte dever\'e1 requerer a suspens \'e3o de s ua inscri\'e7\'e3o mediante o preenchimento do DIC ou DIC-e, ao qual ser\'e3o an exados: - efeitos de 29/09/01 a 09/09/05 - Altera\'e7\'e3o n\'ba 27 (Decreto n\' ba 8040/01).\line {\*\bkmkstart 163, 1o, I}{\*\bkmkend 163, 1o, I}I - o Document o de Ident ifica\'e7\'e3o Eletr\'f4nico (DIE); - efeitos de 29/09/01 - Altera\'e7\'e3o n\'b a 27 (Decreto n\'ba 8040/01).\line II - o documento comprobat\'f3rio da ocorr\'e ancia determinante do pedido.\line {\*\bkmkstart 163, 2o}{\*\bkmkend 163, 2o}\'a 7 2\'ba A paralisa\'e7\'e3o ser\'e1 concedida pelo prazo de at\'e9 180 dias, prorrog\'e1ve l por igual per\'edodo, e ser\'e1 precedida de verifica\'e7\'e3o fiscal.\line {\ *\bkmkstart 163, 3o}{\*\bkmkend 163, 3o}\'a7 3\'ba A paralisa\'e7\'e3o tempor\'e 1ria s\'f3 produzir\'e1 efeitos legais ap\'f3s a publica\'e7\'e3o, no Di\'e1rio Oficial do Estado, pela Secretaria da Fazenda, do respectivo edital com especifica\'e7\'e3 o do n\'famero de inscri\'e7\'e3o, nome, raz\'e3o social ou denomina\'e7\'e3o do contribuinte, e prazo da paralisa\'e7\'e3o tempor\'e1ria. - efeitos de 29/09/01 a 09/09/05 Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040/01).\line {\*\bkmkstart 163, 4o}{\* \bkmkend 163, 4o}\'a7 4\'ba Oito dias antes de findar-se o prazo concedido, o co ntribuinte requerer\'e1 \'e0 reparti\'e7\'e3o fazend\'e1ria a prorroga\'e7\'e3o do prazo, a reativa\'e7\'e3o das suas atividades ou a baixa da sua inscri\'e7\'e3o.\line { \*\bkmkstart 163, 5o}{\*\bkmkend 163, 5o}\'a7 5\'ba O n\'e3o cumprimento da form alidade co ntida no par\'e1grafo anterior determinar\'e1 o cancelamento da inscri\'e7\'e3o (}{\b0\i\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub art. 1 71}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\l ine {\* \bkmkstart 163, 6o}{\*\bkmkend 163, 6o}\'a7 6\'ba Se o contribuinte, ao final do prazo de paralisa\'e7\'e3o tempor\'e1ria, solicitar a baixa de sua inscri\'e7\' e3o, ser\'e3o adotados os procedimentos previstos nos }{\b0\i\ul0\strike0\v0\exp nd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub arts. 167}{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a 170.\line {\*\bkmkstart 164}{ \*\bkmkend 164}Art. 164. Os contribuintes inscritos na condi\'e7\'e3o de ambulan te e os produt ores rurais cadastrados na condi\'e7\'e3o de contribuinte especial ou de produto r-SimBahia Rural ficam dispensados do pedido de suspens\'e3o de inscri\'e7\'e3o de que trata o artigo anterior. - efeitos de 18/07/00 a 09/09/05 - Altera\'e7\'e 3o n\'ba 17 (D ecreto n\'ba 7824/00).\line SE\'c7\'c3O IX\line Da Reativa\'e7\'e3o de Inscri\'e 7\'e3o\line Art. 165. A reativa\'e7\'e3o da inscri\'e7\'e3o ocorrer\'e1:\line I - por iniciativa do contribuinte:\line {\*\bkmkstart 165, I, a}{\*\bkmkend 165, I, a}a) no rei n\'edcio das atividades, ap\'f3s interrup\'e7\'e3o ou extin\'e7\'e3o do prazo co ncedido para a paralisa\'e7\'e3o tempor\'e1ria;\line {\*\bkmkstart 165, I, b}{\* \bkmkend 165, I, b}b) no caso de susta\'e7\'e3o do pedido de baixa;\line {\*\bkm kstart 165, II }{\*\bkmkend 165, II}II - por determina\'e7\'e3o do Inspetor Fiscal, na hip\'f3t ese de suspens\'e3o indevida.\line {\*\bkmkstart 165, Pargrafo nico}{\*\bkmkend 16 5, Pargrafo nico}Par\'e1grafo \'fanico. A reativa\'e7\'e3o da inscri\'e7\'e3o ser\ 'e1 pr

ecedida de preenchimento, pelo contribuinte ou pela autoridade fazend\'e1ria, do DIC ou DIC-e. - efeitos de 29/09/01 a 09/09/05 - Altera\'e7\'e3o n\'ba 27 (Decr eto n\'ba 8040/01).\line SE\'c7\'c3O X\line Da Exclus\'e3o de Inscri\'e7\'e3o\li ne {\* \bkmkstart 166}{\*\bkmkend 166}Art. 166. Ser\'e1 processada a exclus\'e3o de con tribuinte do Cadastro, em decorr\'eancia de:\line I - deferimento do pedido de b aixa; \line II - cancelamento da inscri\'e7\'e3o, de of\'edcio, pela autoridade competente; \line III - cancelamento da inscri\'e7\'e3o, por indeferimento do pedido de baix a.\line {\*\bkmkstart 166, IV}{\*\bkmkend 166, IV}IV -}{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub baixa de inscri\'e7\'e3o de con tribuinte insc rito na condi\'e7\'e3o de produtor-SimBahia Rural. efeitos de 18/07/00 a 09/09/0 5 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Al tera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824/00).\line {\*\bkmkstart 166, Pargrafo n ico}{\* \bkmkend 166, Pargrafo nico}Par\'e1grafo \'fanico. A exclus\'e3o de contribuinte d o Cadastro n\'e3o implicar\'e1 o reconhecimento de quita\'e7\'e3o dos d\'e9bitos tribut\'e1rios acaso existentes.\line {\*\bkmkstart 167}{\*\bkmkend 167}Art. 16 7. }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O contribuint e que encerrar suas atividades dever\'e1 requerer a baixa da inscri\'e7\'e3o, no prazo de 10 dias, contado da data da ocorr\'eancia. - efeitos de 13/11/03 a 09/ 09/05 - }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\ 'e3o n\'ba 48 (Decreto n\'ba 8740/03).\line {\*\bkmkstart 168}{\*\bkmkend 168}Ar t. 168. Revogado\line {\*\bkmkstart 169}{\*\bkmkend 169}Art. 169. }{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Preliminarmente \'e0 decis\' e3o sobre o pedido de baixa, ser\'e1 procedida fiscaliza\'e7\'e3o para exame da situa\'e7\'e3o fiscal. - efeitos de 13/11/03 a 09/09/05 - }{\b0\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 48 (Decreto n \'ba 8740/03).\line \'a7 1\'ba O processo de baixa de inscri\'e7\'e3o dever\'e1 ser conclu\'eddo no prazo de 60 dias, tratando-se de contribuinte situado no ter rit\'f3rio bai ano, ou em 180 dias, quando se referir a contribuinte substituto estabelecido em outra unidade da Federa\'e7\'e3o.\line \'a7 2\'ba O contribuinte dever\'e1 entr egar ao servidor respons\'e1vel pelo exame da situa\'e7\'e3o fiscal os documento s fiscais n \'e3o utilizados ou utilizados parcialmente, com todas as suas vias devidamente canceladas e relacionados no formul\'e1rio Documentos Fiscais N\'e3o Utilizados (Anexo 14), para posterior recolhimento \'e0 reparti\'e7\'e3o fiscal e inutiliza \'e7\'e3o de a cordo com os m\'e9todos adotados pela Secretaria da Fazenda.\line Art. 169-A Par a requerer a baixa de inscri\'e7\'e3o, o contribuinte apresentar\'e1, conforme o caso, a DME e a CS-DME ou a DMA e a CS-DMA relativas ao per\'edodo em que estev e com inscri \'e7\'e3o cancelada, se houver. - efeotps de 16/09/03 a 09/09/05 - Altera\'e7\'e 3o n\'ba 44 (Decreto n\'ba 8645/03).\line {\*\bkmkstart 170}{\*\bkmkend 170}Art. 170. N\'e3o ser\'e1 baixada a inscri\'e7\'e3o de contribuinte que se encontrar em d\'e9bito c om a fazenda p\'fablica estadual, inscrito em d\'edvida ativa, ou enquanto n\'e3 o localizado o endere\'e7o, indicado pelo contribuinte ou respons\'e1vel, onde s e encontrem os livros e documentos fiscais a serem examinados para o processo de baixa, passan do a inscri\'e7\'e3o para a condi\'e7\'e3o de cancelada (arts 162 e 185). - efei tos de 18/07/00 a 09/09/05 - Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824/00).\l ine {\*\bkmkstart 170, Pargrafo nico}{\*\bkmkend 170, Pargrafo nico}Par\'e1grafo \'f anico.

Nos controles administrativos, a inscri\'e7\'e3o ser\'e1 considerada como em pr ocesso de baixa, nas hip\'f3teses de: - efeitos de 04/03/98 a 09/09/05 - Altera\ 'e7\'e3o n\'ba 5 (Decreto n\'ba 7244/98).\line I - d\'e9bito parcelado em que n\ 'e3o haja inte rrup\'e7\'e3o do pagamento;\line II - Auto de Infra\'e7\'e3o pendente de julgame nto na esfera administrativa.\line {\*\bkmkstart 170-A}{\*\bkmkend 170-A}Art. 17 0-A. A Secretaria da fazenda proceder\'e1 a baixa de inscri\'e7\'e3o que estiver cancelada ou suspensa h\'e1 mais de 5 (cinco anos), contados do primeiro dia do exerc\'edcio seguinte ao do cancelamento, se o contribuinte n\'e3o possuir d\'e9bito com a Fa zenda Estadual e se n\'e3o for identificada movimenta\'e7\'e3o econ\'f4mica rela tiva \'e0 aqui si\'e7\'e3o ou venda de mercadorias, bens ou servi\'e7os no referido per\'edodo. - efeitos de 01/07/05 a 09/09/05 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 63 (}{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05).\line {\*\ bkmkstart 171}{\*\bkmkend 171}Art. 171. Dar-se-\'e1 o cancelamento da inscri\'e7 \'e3o, por iniciativa da reparti\'e7\'e3o fazend\'e1ria:\line {\*\bkmkstart 171, I}{\*\bkmkend171, I}I - quando ficar comprovado, atrav\'e9s de dilig\'eancia fiscal, que o contri buinte n\'e3o exerce atividade no endere\'e7o indicado;\line {\*\bkmkstart 171, II}{\*\bkmkend 171, II}II - quando o contribuinte, ao t\'e9rmino da paralisa\'e7 \'e3o tempor \'e1ria, deixar de solicitar reativa\'e7\'e3o ou baixa da inscri\'e7\'e3o;\line {\*\bkmkstart 171, III}{\*\bkmkend 171, III}III - ap\'f3s transitar em julgado a senten\'e7a declarat\'f3ria de fal\'eancia;\line {\*\bkmkstart 171, IV}{\*\bkmk end 171, IV}IV - no encerramento definitivo das atividades, por motivos relacionados com a lei de economia popular;\line {\*\bkmkstart 171, V}{\*\bkmkend 171, V}V - quando o contribuinte estiver com sua inscri\'e7\'e3o extinta, baixada ou inapta no CNPJ, por\'e9m ativ a no Cadastro Estadual, a menos que se trate de pessoa dispensada de inscri\'e7\ 'e3o no CNPJ; - efeitos de 12/09/00 a 09/09/05 - Altera\'e7\'e3o n\'ba 19 (Decre to n\'ba 7842/00).\line {\*\bkmkstart 171, VI}{\*\bkmkend 171, VI}VI - revogado; \line {\* \bkmkstart 171, VII}{\*\bkmkend 171, VII}VII - }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs24\cf0\nosupersub nas hip\'f3teses previstas no }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b0\i\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub do artigo anterior; - efeit os de 18/07/00 a 09/09/05 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824/00).\line {\* \bkmkstart 171, VIII}{\*\bkmkend 171, VIII}VIII - quando o contribuinte deixar de apresentar a DMA e, quando for o caso, a CS-DMA, por mais de 2 meses consecutivos ou 5 meses alternados, no mesmo exerc\'edcio, e mesmo sendo intimado a regularizar a sua si tua\'e7\'e3o, n\'e3o regulariz\'e1-la, hip\'f3tese em que o cancelamento de sua inscri\'e7\'e3 o estadual se dar\'e1 por ato do Diretor de Arrecada\'e7\'e3o, Cr\'e9dito Tribut \'e1rio e Controle, sendo que, ap\'f3s providenciar a atualiza\'e7\'e3o das info rma\'e7\'f5es, poder\'e1 requerer a regulariza\'e7\'e3o de sua situa\'e7\'e3o cadastral; - efe itos de 29/05/03 a 09/09/05 - Altera\'e7\'e3o n\'ba 42 (Decreto n\'ba 8548/03).\ line VIII-A - nas hip\'f3teses do \'a7 7\'ba do art. 335; - efeitos de 29/07/04 a 09/09/05 - A ltera\'e7\'e3o n\'ba 57 (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Decreto n\'ba 9152/04).\line {\*\bkmkstart 171, IX}{\*\bkmken d 171, IX}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub IX - quand

o o contribuinte deixar de atender a intima\'e7\'f5es referentes a programa\'e7\ 'f5es fiscais espec\'edficas, eventualmente programadas e autorizadas. - efeitos de 05/05/98 a 09/09/05 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub Altera\'e7\'e3o n\'ba 6 (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7295/98).\line {\*\bkmkstart 171, X }{\*\bkmkend 171, X}X - quando ficar constatada a pr\'e1tica reiterada de aquisi \'e7\'e3o, por pessoa f\'edsica ou jur\'eddica n\'e3o contribuinte do imposto mas cadastrada n a condi\'e7\'e3o de contribuinte especial, de mercadorias procedentes de outra u nidade da Federa\'e7\'e3o com aplica\'e7\'e3o da al\'edquota prevista para opera \'e7\'f5es int erestaduais entre contribuintes; - efeitos de 02/07/98 a 09/09/05 - Altera\'e7\' e3o n\'ba 7 (Decreto n\'ba 7365/98).\line XI - quando o contribuinte deixar de e fetuar o recadastramento de inscri\'e7\'e3o. - efeitos de 31/12/98 a 09/09/05 Altera\'e7\'e3 o n\'ba 10 (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Decreto n\'ba 7490/98).\line {\*\bkmkstart 171, XII}{\*\bkmkend 171, XII }}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub XII quando o cont ribuinte substituto estabelecido em outra unidade da Federa\'e7\'e3o: - efeitos de 16/09/99 a 09/09/05 - Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675/99).\line a) deixar de recolher o ICMS retido por substitui\'e7\'e3o tribut\'e1ria;\line b ) deixar de re meter, por dois meses consecutivos ou alternados, arquivo magn\'e9tico com o reg istro fiscal das opera\'e7\'f5es interestaduais (Convs. ICMS 78/96 e 108/98);\li ne c) deixar de entregar, por dois meses consecutivos ou alternados, arquivo mag n\'e9tico com a Guia Nacional de Informa\'e7\'e3o e Apura\'e7\'e3o do ICMS - Substitui\'e7\'e3 o Tribut\'e1ria - GIA-ST (Conv. ICMS 108/98);\line d) deixar de informar, por do is meses consecutivos ou alternados, n\'e3o ter realizado opera\'e7\'f5es sob o regime de subs titui\'e7\'e3o tribut\'e1ria.\line {\*\bkmkstart 171 XIII}{\*\bkmkend 171 XIII}X III - quando o contribuinte deixar de utilizar equipamento Emissor de Cupom Fisc al (ECF), nas hip\'f3teses previstas na legisla\'e7\'e3o. - efeitos de 13/04/00 a 09/09/05 - A ltera\'e7\'e3o n\'ba 55 (Decreto n\'ba 9068/04).\line {\*\bkmkstart 171, XIV}{\* \bkmkend 171, XIV}XIV - quando o contribuinte estiver com seu registro ou arquiv amento cancelado ou inativo no \'f3rg\'e3o oficial de registro do com\'e9rcio. efeitos de 08 /02/01 a 09/09/05 - Altera\'e7\'e3o n\'ba 22 (Decreto n\'ba 7902/01).\line {\*\b kmkstart 171, XV}{\*\bkmkend 171, XV}XV - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub quando, ap\'f3s realiza\'e7\'e3o de vistoria , ficar consta tado que o contribuinte n\'e3o atende aos requisitos necess\'e1rios \'e0 manuten \'e7\'e3o da inscri\'e7\'e3o. - efeitos de 13/11/03 a 09/09/05 - }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 48 (Decreto n \'ba 8740/03).\line {\*\bkmkstart 171, XVI}{\*\bkmkend 171, XVI}XVI \'96 quando os contribuintes enquadrados na Classifica\'e7\'e3o Nacional de Atividades Econ\ 'f4micas/Fiscal (CNAE-Fiscal) sob os c\'f3digos 5050-4/00, 5151-9/01, 5151-9/02 e 5151-9/03, e stiverem com o registro ou a autoriza\'e7\'e3o cancelados na Ag\'eancia Nacional de Petr\'f3leo \'96 ANP. - efeitos de 01/12/04 a 09/09/05 - Altera\'e7\'e3o n\' ba 58 (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.188/04).\line {\*\bkmkstart 171, XVII}{\*\bkmkend 171, XVII}}{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub XVII - em caso de estab elecimento enquadrado na Classifica\'e7\'e3o Nacional de Atividades Econ\'f4mica s/Fiscal (CNAE

-Fiscal) sob o c\'f3digo 5050-4/00, nas seguintes hip\'f3teses: - efeitos de 01/ 12/04 a 09/09/05 - Altera\'e7\'e3o n\'ba 58 (}{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.188/04).\line }{\b0\i\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a) comercializa\'e7\'e3o de produto n\'e3o acobertado por documento fiscal; \line {\*\bkmkstart 171, XVII, b }{\*\bkmkend 171, XVII, b}b) viola\'e7\'e3o do dispositivo assegurador da inviol abilidade das bombas de combust\'edvel (lacre);\line c) interdi\'e7\'e3o total do estabelecime nto pela ANP;\line d) pela falta de entrega, no prazo de 90 (noventa) dias ap\'f 3s a concess\'e3o da inscri\'e7\'e3o, do registro da Ag\'eancia Nacional de Petr \'f3leo \'96 A NP, para exerc\'edcio da respectiva atividade;\line {\*\bkmkstart 171, 1o }{\*\b kmkend 171, 1o }\'a7 1\'ba O cancelamento da inscri\'e7\'e3o ser\'e1 precedido d e intima\'e7\'e3o por edital publicado no Di\'e1rio Oficial do Estado, exceto na s situa \'e7\'f5es previstas no inciso VII deste artigo, identificando-se o contribuinte e fixando-se o prazo de 20 dias para a regulariza\'e7\'e3o. - efeitos de 29/09/ 01 a 09/09/05 - Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040/01).\line {\*\bkmks tart 171, 2o }{\*\bkmkend 171, 2o}\'a7 2\'ba Revogado\line {\*\bkmkstart 171, 1o }{\*\bkmkend 171, 1o }\'a7 3\'ba Poder\'e1 ser cancelada a inscri\'e7\'e3o estadual do contr ibuinte que n\'e3o apresentar os documentos e prestar as informa\'e7\'f5es exigi das a qu alquer tempo nos termos do art. 191-A. - efeitos de 27/06/02 a 09/09/05 - Altera \'e7\'e3o n\'ba 34 (Decreto n\'ba 8276/02).\line {\*\bkmkstart 172}{\*\bkmkend 1 72}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art . 172. A exclu s\'e3o de contribuinte do Cadastro s\'f3 produzir\'e1 efeitos legais ap\'f3s a p ublica\'e7\'e3o do respectivo edital no Di\'e1rio Oficial do Estado, com indica\ 'e7\'e3o do n\'famero de inscri\'e7\'e3o, do nome, raz\'e3o social ou denomina\' e7\'e3o do con tribuinte, sendo competente para editar o referido edital: - efeitos de 12/09/00 a 09/09/05 - Altera\'e7\'e3o n\'ba 19 (Decreto n\'ba 7842/00).\line {\*\bkmksta rt 172, I}{\*\bkmkend 172, I}I - o titular da Ger\'eancia de Informa\'e7\'f5es E con\'f4mico-Fi scais, nas hip\'f3teses de cancelamento de inscri\'e7\'e3o de que cuidam os inci sos I a VI e IX a XV do artigo anterior; efeitos de 29/07/04 a 09/09/05 - Altera \'e7\'e3o n\'ba 57 (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 9152/04).\line {\*\bkmkstart 172, II}{\*\bkmkend 172, II}}{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - o titular da unidade cadastradora da circunscri\'e7\'e3o do contribuinte, nas hip\'f3teses previstas no caput do art. 170. - efeitos de 29/09/01 a 09/09/05 - Altera\'e7\'e3o n\'ba 27 ( Decreto n\'ba 8040/01).\line Par\'e1grafo \'fanico. Em face de solicita\'e7\'e3o do interessado, a reparti\'e7\'e3o fazend\'e1ria fornecer\'e1 Certid\'e3o de Ba ixa de Inscri \'e7\'e3o, contendo, a{\*\bkmkstart 172, pargrafo nico}{\*\bkmkend 172, pargrafo nic o}l\'e9m dos dados cadastrais do estabelecimento, o n\'famero do edital de baixa e a data de sua publica\'e7\'e3o do Di\'e1rio Oficial. - efeitos de 26/04/97 a 09/09/ 05 - Altera\'e7\'e3o n\'ba 1 (}{\b0\i\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf5\nosupersub Decreto n\'ba 6379/97).\line }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub SE\'c7\'c3O XI\line Da Reinclus\'e 3o de Inscri \'e7\'e3o\line {\*\bkmkstart 173}{\*\bkmkend 173}Art. 173. }{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O contribuinte que tiver a inscri\'e7\'e3o baixada ou cancelada poder\'e1 requerer, a qualquer tempo, a rei nclus\'e3o, de

sde que cessada a causa determinante da exclus\'e3o, anexando, se for o caso, os documentos previstos no }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub \'93caput\'94 do art. 154}{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub , salvo disposi\'e7\'e3o em contr\'e1rio. - efeitos de 1 3/11/03 a 09/09/05 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740/03).\line {\*\bkmkst art 173, 1o} {\*\bkmkend 173, 1o}\'a7 1\'ba Para requerer a reinclus\'e3o de inscri\'e7\'e3o, o contribuinte apresentar\'e1, conforme o caso, a DME e a CS-DME ou a DMA e a C S-DMA relativas ao per\'edodo em que esteve com inscri\'e7\'e3o cancelada, se ho uver. - efei tos de 16/09/03 a 09/09/05 - Altera\'e7\'e3o n\'ba 44 (Decreto n\'ba 8645/03).\l ine {\*\bkmkstart 173, 2o}{\*\bkmkend 173, 2o}\'a7 2\'ba O contribuinte com insc ri\'e7\'e3o cancelada de of\'edcio, nas hip\'f3teses dos incisos I a XII do art. 171, que solicitar a baixa do cadastro ter\'e1 sua situa\'e7\'e3o alterada de \'93cancela da\'94 para \'93suspensa - processo de baixa\'94, permanecendo os s\'f3cios na s itua\'e7\'e3o de \'93irregular\'94, at\'e9 o despacho decis\'f3rio do processo d e baixa. - efe itos de 16/09/99 a 09/09/05 - Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675/99).\ line {\*\bkmkstart 173, 3o}{\*\bkmkend 173, 3o}\'a7 3\'ba }{\b0\i\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Ao requerer a reinclus\'e3o de inscri \'e7\'e3o que se encontre baixada, o contribuinte dever\'e1 manter \'e0 disposi\ 'e7\'e3o, em seu estabelecimento, os documentos previstos no art. }{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 159-B}{\b0\i\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . - efeitos de 13/11/03 a 09/09/05 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Alte ra\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740/03).\line {\*\bkmkstart 173, 4o}{\*\bkm kend 173, 4o}\'a7 4\'ba Nas hip\'f3teses mencionadas no inciso XII do art. 171, cessadas as causas determinantes do cancelamento, caber\'e1 a reinclus\'e3o da inscri\'e7 \'e3o, de of\'edcio ou a pedido do contribuinte, podendo ser dispensada, a crit\ 'e9rio da fi scaliza\'e7\'e3o, a exig\'eancia da apresenta\'e7\'e3o dos documentos mencionado s no \'a7 1\'ba deste artigo. - efeitos de 16/09/99 a 09/09/05 - Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675/99).\line {\*\bkmkstart 173, 5o}{\*\bkmkend 173, 5 o}\'a7 5 \'ba N\'e3o ser\'e1 deferida a reinclus\'e3o de contribuinte que se encontre com sua inscri\'e7\'e3o cancelada em raz\'e3o do disposto do inciso XIII, do art. 1 71 enquanto o contribuinte n\'e3o solicitar a habilita\'e7\'e3o para o uso de EC F. - efeitos d e 31/12/02 a 09/09/05 - Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413/02).\line { \*\bkmkstart 174}{\*\bkmkend 174}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub Art. 174. }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub Tendo sido indevida a exclus\'e3o, motivada por engano, err o ou qualquer outra raz\'e3o de ordem administrativa, caber\'e1 \'e0 reparti\'e7 \'e3o fazend\'e1ria processar a reinclus\'e3o de of\'edcio. - efeitos de 13/11/0 3 a 09/09/05 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Alter a\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740/03).\line }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub SE\'c7\'c3O XII\line Do N\'famero de Inscri\'e7 \'e3o\line {\*\bkmkstart 175}{\*\bkmkend 175}Art. 175. O n\'famero de inscri\'e7 \'e3o do contribuinte no Cadastro Estadual ser\'e1 constitu\'eddo de:\line I - s eis algarismos, em seq\'fc\'eancia direta, correspondendo ao n\'famero b\'e1sico da inscri\'e7

\'e3o;\line II - dois algarismos, que servir\'e3o de d\'edgitos verificadores;\l ine {\*\bkmkstart 175, III}{\*\bkmkend 175, III}III - duas letras, indicativas d a condi\'e7\'e3o de enquadramento do contribuinte, adotando-se os seguintes c\'f 3digos:\line { \*\bkmkstart 175, III, a}{\*\bkmkend 175, III, a}a) NO - contribuinte normal;\li ne {\*\bkmkstart 175, III, b}{\*\bkmkend 175, III, b}b) }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ME - microempresa; - efeitos d e 01/01/99 a 0 9/09/05 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Altera\'e7\'e3o n\'ba 9 (}{\b0\i\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf5\nosupersub Decreto n\'ba 7466/98).\line {\*\bkmkstart 175, III, c}{\* \bkmkend 175, III, c}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b c) }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub P P - empresa de pequeno porte; efeitos de 01/01/99 a 09/09/05 - }{\b0\i\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 9 (}{\b0\i\ul \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 746 6/98).\line {\*\bkmkstart 175, III, d}{\*\bkmkend 175, III, d}}{\b0\i\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub d) }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub AM - am}{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub bulante; - efeitos de 01/01/99 a 09/0 9/05 - }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e 3o n\'ba 9 (}{\b0\i\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupe rsub Decreto n\'ba 7466/98).\line {\*\bkmkstart 175, III, e}{\*\bkmkend 175, III , e}}{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub e) EP - contr ibuinte especial;\line {\*\bkmkstart 175, III, f}{\*\bkmkend 175, III, f}f) CS contribuinte substituto.\line {\*\bkmkstart 175, III, g}{\*\bkmkend 175, III, g }g)}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub PR - produtor-Si mBahia Rural. - efeitos de 18/07/00 a 09/09/05 - }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 17 (Decreto n\' ba 7824/00). \line {\*\bkmkstart 175, Pargrafo nico}{\*\bkmkend 175, Pargrafo nico}Par\'e1grafo \ 'fanico. O n\'famero de inscri\'e7\'e3o do contribuinte \'e9 inalter\'e1vel enqu anto for julgado conveniente \'e0 administra\'e7\'e3o fazend\'e1ria, n\'e3o deve ndo se r preenchido o que se vagar.\line SE\'c7\'c3O XIII\line Dos Documentos de Cadast ro\line {\*\bkmkstart 176}{\*\bkmkend 176}Art. 176. }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub S\'e3o os seguintes os documentos do cadastro, q ue ser\'e3o disponibilizados pela Secretaria da Fazenda, mediante acesso p\'fabl ico no endere\'e7o eletr\'f4nico }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub www.sefaz.ba.gov.br}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub , e ter\'e3o as seguintes caracter\'edsticas e fun \'e7\'f5es: - efeitos de 13/11/03 a 09/09/05 - }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740/03). \line I - Documento de Informa\'e7\'e3o Cadastral (DIC), formul\'e1rio utilizado nos casos de solicita\'e7\'e3o de inscri\'e7\'e3o, reenquadramento em outra cat egoria cadastral, suspens\'e3o ou exclus\'e3o cadastral, reinclus\'e3o e reativa \'e7\'e3o de i nscri\'e7\'e3o, bem como em quaisquer altera\'e7\'f5es cadastrais;\line II - Doc umento de Informa\'e7\'e3o Cadastral Eletr\'f4nico (DIC-e), aplicativo utilizado nos casos de solicita\'e7\'e3o de inscri\'e7\'e3o, reenquadramento em outra cat egoria cadastr

al, suspens\'e3o ou exclus\'e3o cadastral, reinclus\'e3o e reativa\'e7\'e3o de i nscri\'e7\'e3o, bem como em quaisquer altera\'e7\'f5es cadastrais;\line III - C\ 'e9dula Suplementar do Documento de Informa\'e7\'e3o Cadastral - Contribuinte co m Inscri\'e7 \'e3o \'danica (CS-DIC), formul\'e1rio suplementar utilizado por contribuinte co m inscri\'e7\'e3o \'fanica ou centralizada para entrada de informa\'e7\'f5es no Cadastro de Contribuintes, dos diversos endere\'e7os de estabelecimentos vincula dos \'e0 refer ida inscri\'e7\'e3o do contribuinte;\line {\*\bkmkstart BM176__II}{\*\bkmkend BM 176__II}IV - Documento de Identifica\'e7\'e3o Eletr\'f4nico \'96 DIE, utilizado para identifica\'e7\'e3o do estabelecimento, que conter\'e1, no m\'ednimo, as se guintes indica \'e7\'f5es:\line a) o n\'famero de registro no CNPJ (MF);\line b) o n\'famero de inscri\'e7\'e3o estadual;\line c) o nome ou raz\'e3o social;\line d) o logradou ro, n\'famero, complemento, bairro, munic\'edpio, UF, CEP e telefone;e) c\'f3dig o e descri\'e7 \'e3o da atividade econ\'f4mica;\line f) a condi\'e7\'e3o cadastral;\line g) a f orma de pagamento;\line h) a situa\'e7\'e3o cadastral vigente;\line i) a data da situa\'e7\'e3o cadastral;\line j) a data da consulta.\line Par\'e1grafo \'fanic o. O extrato d o Documento de Identifica\'e7\'e3o Eletr\'f4nico (DIE) poder\'e1 ser emitido med iante acesso p\'fablico no endere\'e7}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub o eletr\'f4nico referido neste artigo{\*\bkmkstar t BM177}{\* \bkmkend BM177}.\line {\*\bkmkstart 177}{\*\bkmkend 177}Art. 177. }{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O DIC e o CS-DIC som ente ser\'e3o recepcionados na vers\'e3o vigente na data de sua apresenta\'e7\'e 3o e dever\'e3 o ser emitidos em duas vias, com a seguinte destina\'e7\'e3o: - efeitos de 13/11 /03 a 09/09/05 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740/03).\line I - 1\'aa via - processament o/dossi\'ea;\line II - 2\'aa via - contribuinte.\line {\*\bkmkstart 178}{\*\bkmk end 178}Art. 178. Revogado\line {\*\bkmkstart 179}{\*\bkmkend 179}}{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 179. O Document o de Identific a\'e7\'e3o Eletr\'f4nico (DIE) servir\'e1 como documento de identifica\'e7\'e3o do estabelecimento e ser\'e1 emitido por processamento eletr\'f4nico de dados. - efeitos de 29/09/01 a 09/09/05 - Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040/ 01).\line {\* \bkmkstart 179, 1o}{\*\bkmkend 179, 1o}\'a7 1\'ba Revogado\line {\*\bkmkstart 17 9, 2o}{\*\bkmkend 179, 2o}\'a7 2\'ba}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1 \fs20\cf0\nosupersub Revogado\line {\*\bkmkstart 180}{\*\bkmkend 180}Art. 180. O extrato do Documento de Identifica\'e7\'e3o Eletr\'f4nico (DIE) poder\'e1 ser e mitido via Internet, mediante acesso p\'fablico no endere\'e7o eletr\'f4nico www .sefaz.ba.gov. br e demonstrar\'e1 a situa\'e7\'e3o cadastral do contribuinte no momento da imp ress\'e3o. - efeitos de 29/09/01 a 09/09/05 - Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040/01).\line {\*\bkmkstart 181}{\*\bkmkend 181}Art. 181. Revogado\line { \*\bkmkstart 182}{\*\bkmkend 182}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Art. 182. Revogado\line {\*\bkmkstart 183}{\*\bkmkend 183}Art. 183 . Revogado.\line {\*\bkmkstart 183, Pargrafo nico}{\*\bkmkend 183, Pargrafo nico}Par \'e1gr afo \'fanico. Revogado.\line SE\'c7\'c3O XIV\line Dos Titulares, S\'f3cios ou Co nd\'f4minos\line {\*\bkmkstart 184}{\*\bkmkend 184}Art. 184. O DIC e o DIC-e ser vir\'e3o, tamb\'e9m, para registrar a inclus\'e3o, exclus\'e3o ou altera\'e7\'e3 o dos elemento

s de identifica\'e7\'e3o e localiza\'e7\'e3o dos principais respons\'e1veis trib ut\'e1rios - titulares, s\'f3cios, cond\'f4minos e demais respons\'e1veis legais , sejam pessoas f\'edsicas ou jur\'eddicas, das empresas que se inscreverem no C adastro. - efe itos de 29/09/01 a 09/09/05 - Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040/01). \line {\*\bkmkstart 184, 1o}{\*\bkmkend 184, 1o}\'a7 1\'ba Tratando-se de inscri \'e7\'e3o de empresa com natureza jur\'eddica de sociedade an\'f4nima, dever\'e3 o ser iden tificados os principais acionistas.\line {\*\bkmkstart 184, 2o}{\*\bkmkend 184, 2o}\'a7 2\'ba }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub No caso de pedido de exclus\'e3o de s\'f3cio ou respons\'e1vel fora do p razo regul amentar, a autoridade fiscal poder\'e1 exigir o comprovante de endere\'e7o do in teressado a ser exclu\'eddo. - efeitos de 13/11/03 a 09/09/05 - }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 48 (Decreto n \'ba 8740/03).\line {\*\bkmkstart 184, 2o}{\*\bkmkend 184, 2o}\'a7 3\'ba Os dado s cadastrais relativos ao endere\'e7o dos contribuintes, dos titulares, dos s\'f 3cios e dos respons\'e1veis legais dever\'e3o ser informados com base na tabela de C\'f3di go de Endere\'e7amento Postal (CEP), elaborada e disponibilizada pela Empresa Br asileira de Correios e Tel\'e9grafos \'96 ECT. - efeitos de 27/06/02 a 09/09/05 - Altera\'e7\'e3o n\'ba 34 (Decreto n\'ba 8276/06).\line {\*\bkmkstart 185}{\*\b kmkend 185}Art . 185. Os nomes dos titulares, s\'f3cios ou cond\'f4minos constar\'e3o no Cadast ro Estadual na situa\'e7\'e3o de "s\'f3cio irregular", sempre que a empresa de q ue participem se encontrar na situa\'e7\'e3o de:\line I - \'93cancelada de of\'e dcio" - art. 1 71, I a XII; - efeitos de 16/09/99 a 09/09/05 - Altera\'e7\'e3o n\'ba 12 (Decret o n\'ba 7675/99).\line II - "suspensa - pedido de baixa", se anteriormente se en contrava na situa\'e7\'e3o \'93cancelada de of\'edcio\'94 aludida no inciso ante rior;\line III - revogado\line {\*\bkmkstart 185, Pargrafo nico}{\*\bkmkend 185, Pargrafo nico}Par \'e1grafo \'fanico. Os titulares, s\'f3cios ou cond\'f4minos que figurarem no ca dastro na situa\'e7\'e3o \'93s\'f3cio irregular\'94 permanecer\'e3o nessa condi\ 'e7 \'e3o at\'e9 a cessa\'e7\'e3o da causa determinante do cancelamento ou suspens\' e3o, ficando, nesse per\'edodo, impedidos de ingressar no Cadastro em qualquer c ondi\'e7\'e3o.\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub SE\'c7\'c3O XV\line Dos Contabilistas ou Organiza\'e7\'f5es Cont\'e1beis\line {\ *\bkmkstart 186}{\*\bkmkend 186}Art. 186. O contribuinte informar\'e1, no DIC, o u no DIC-e, os dados de identifica\'e7\'e3o do contador ou organiza\'e7\'e3o con t\'e1bil respo ns\'e1vel pela escrita fiscal do estabelecimento, bem como as altera\'e7\'f5es r elacionadas com os referidos dados. - efeitos de 29/09/01 a 09/09/05 - Altera\'e 7\'e3o n\'ba 27 (Decreto n\'ba 8040/01).\line {\*\bkmkstart 186, I}{\*\bkmkend 1 86, I}I - Revo gado\line {\*\bkmkstart 186, II}{\*\bkmkend 186, II}II - Revogado\line \'a7 1\'b a}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b 0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub As atualiz a\'e7\'f5es da s informa\'e7\'f5es a que se refere o caput deste artigo, poder\'e3o ser realiz adas pelo contador ou organiza\'e7\'e3o cont\'e1bil respons\'e1vel pela escrita fiscal mediante preenchimento do DIC ou DIC-e, via Internet. - efeitos de 29/09/ 01 a 09/09/05 - Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040/01).\line \'a7 2\'ba}{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Os dados cadastrais rela tivos ao ender

e\'e7o do contador dever\'e3o ser informados com base na tabela de C\'f3digo de Endere\'e7amento Postal (CEP), elaborada e disponibilizada pela Empresa Brasilei ra de Correios e Tel\'e9grafos - ECT. - efeitos de 27/06/02 a 09/09/05 - Altera\ 'e7\'e3o n\'ba 34 (Decreto n\'ba 8276/02).\line SE\'c7\'c3O XVI\line Das Demais Disposi\'e7\'f 5es Relativas ao Cadastro de Contribuintes\line {\*\bkmkstart 187}{\*\bkmkend 18 7}Art. 187. Revogado\line {\*\bkmkstart 188}{\*\bkmkend 188}Art. 188. A autoriza \'e7\'e3o para impress\'e3o de documentos fiscais por parte de contribuinte inscrito na condi\ 'e7\'e3o de especial ser\'e1 considerada excepcional e precedida de autoriza\'e7 \'e3o do Inspetor Fiscal.\line {\*\bkmkstart 189}{\*\bkmkend 189}Art. 189. As un idades cadastr adoras referidas neste Regulamento s\'e3o as Inspetorias Fazend\'e1rias. - }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\ 'e3o n\'ba 11 (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decre to n\'ba 7533/99).\line {\*\bkmkstart 190}{\*\bkmkend 190}Art. 190. Ser\'e1 cons iderado inid\'f4neo o documento fiscal emitido por contribuinte que se encontrar nas situa\'e7\'f5es mencionadas no inciso VII do art. 209.\line {\*\bkmkstart 1 91}{\*\bkmkend 191}Art. 191. Ser\'e1 considerado clandestino qualquer estabelecimento comercial , industrial, produtor ou extrator que n\'e3o estiver devidamente inscrito no Ca dastro de Contribuintes do ICMS, ficando aqueles que assim se encontrarem sujeit os \'e0s penal idades previstas na legisla\'e7\'e3o tribut\'e1ria estadual e, inclusive, \'e0 a preens\'e3o das mercadorias que detiverem em seu poder, ressalvados os casos em que seja dispensada a inscri\'e7\'e3o cadastral.\line Par\'e1grafo \'fanico. O c ontribuinte \'e9 respons\'e1vel pela verifica\'e7\'e3o, via INTERNET ou nos terminais de aut o atendimento da Secretaria da Fazenda, da regularidade cadastral do contribuint e que com ele promover transa\'e7\'e3o comercial. - efeitos de 01/01/01 a 09/09/ 05 - }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\' e7\'e3o n\'ba 21 (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Decreto n\'ba 7886/00).\line {\*\bkmkstart 191-A}{\*\bkmkend 191-A}A rt. 191-A. Pod er\'e1 a Secretaria da Fazenda exigir a qualquer tempo os documentos e informa\' e7\'f5es de que trata o \'a7 5\'ba do art. 156. - efeitos de 27/06/02 a 09/09/05 - Altera\'e7\'e3o n\'ba 34 (Decreto n\'ba 8276/02)."\line \line }{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\' e9 29/12/00: \line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 149}{\*\bkmkend 149}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Art. 149. O Cadastro de Contribuintes do ICMS do E stado da Bahia (CAD-ICMS) tem por finalidade o registro dos elementos de identifica\'e7\'e3o, localiza\'e7\'e3o e classifica\'e7\'e3o das pessoas f\'edsicas ou jur\'eddicas q ue nele se inscreverem como contribuintes, assim como dos respectivos titulares, s\'f3cios, co nd\'f4minos e contabilistas.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub ".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada aos incisos II e III do art. 150 pela Al tera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0

\nosupersub Decreto n\'ba 7244, de 03/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 04/03/98), efeitos de 04/03/98 a 3 1/12/98:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "II na condi\'e7\'e3o de MICROEMPRESA INDUSTRIAL: (efeitos de 04/03/98 a 31/12/98)\l ine {\*\bkmkstart 150, II, a}{\*\bkmkend 150, II, a}a) as pessoas jur\'eddicas e as firmas individuais que optarem pelo tratamento previsto no art. 383;\line {\ *\bkmkstart 150, II, b}{\*\bkmkend 150, II, b}b) os dep\'f3sitos fechados mantidos por microempr esa industrial;\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub III - na condi\'e7\'e3o de MICROEMPRESA COMERCIAL VAREJISTA:\line {\*\bkmkstart150, III, a}{\*\bkmkend 150, III, a}a) as pessoas jur\'eddicas e as firmas individua is que se dedicarem \'e0 atividade comercial varejista ou \'e0 presta\'e7\'e3o d e servi\'e7os com fornecimento de mercadorias, que mantiverem estabelecimento fi xo e cuja rece ita bruta anual seja igual ou inferior a 24.000 UPFs-BA, observados os crit\'e9r ios, as condi\'e7\'f5es e as restri\'e7\'f5es previstos no inciso I do art. 393 e no art. 394;\line {\*\bkmkstart 150, III, b}{\*\bkmkend 150, III, b}b) os dep\ 'f3sitos fecha dos mantidos por microempresa comercial varejista;"\line \line }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al \'ednea "o", do inciso I do art. 150 pela Altera\'e7\'e3o n\'ba 3 (}{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6523, de 11/07/97}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 12/07/97), efeitos de 12/07/97 a 16/10/97:\line }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "o) as demais pessoas de direito p\' fablico ou pri vado que praticarem, com habitualidade:\'94\line \line }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 150.\line I -\li ne d) as empresas geradoras e distribuidoras de energia; (efeitos at\'e9 07/02/0 1)\line i) as empresas de constru\'e7\'e3o civil; (efeitos at\'e9 07/02/01)\line o) as demais pessoas f\'edsics ou jur\'eddicas de direito p\'fablico ou privado que praticare m com habilitualidde: (efeitos at\'e9 17/07/97)\line II - na condi\'e7\'e3o de M ICROEMPRESA IN DUSTRIAL, as pessoas jur\'eddicas e as firmas individuais que optarem pelo trata mento previsto no art. 383; (efeitos at\'e9 03/03/98)\line III - na condi\'e7\'e 3o de MICROEMEPRES COMERICAL VAREJISTA, as pessoas jur\'eddicas e as firmas indi viduais que se dedicarem \'e0 atividade comercial varejista ou \'e0 presta\'e7\'e3o de servi\' e7os com fornecimento de mercadorias, que mantiverem estabelecimento fixo e cuju receita bruta anual seja igual ou inferior a 24.0000 UPFs-BA, observados os cri t\'e9rios, as condi\'e7\'f5es e as restri\'e7\'f5es previstos no inciso I do art. 393 e no art . 394; (efeitos at\'e9 03/03/98\line IV - na condi\'e7\'e3o de MICROEMPRESA AMBU LANTE, as microempresas constitu\'eddas por pessoas f\'edsicas que n\'e3o mantiv erem estabelec imento fixo e que se dedicarem \'e0s atividades especificadas no }{\b0\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso II do art. 39 3}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ; (ef eitos at\'e9 3

1/12/98)\line {\*\bkmkstart 150, Pargrafo nico}{\*\bkmkend 150, Pargrafo nico}}{\b0\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Par\'e1grafo \'fanico. S\'e3o dispensados de inscri\'e7\'e3o no Cadastro de Contribuintes:" (efeit os at\'e9 17/07/00)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao inciso V, do \'a7 5\'ba do art. 152 p ela}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e 7\'e3o n\'ba 1 1 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Dec reto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/03/99 a 12/11/03:\line } {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 15 2, 5o, V}{\*\bkmkend 152, 5o, V}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub V -}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub operadoras de servi\'e7os p\'fablicos de telecomunica\'e7\'f5es relaciona das no Anexo I do Conv\'eanio ICMS 126/98 (art. 569)}{\b0\i\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub (Conv. ICMS 126/98)}{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ;}{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso V, do \'a7 5\'ba do art. 152 pela}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Altera\'e7\'e3o n\'ba 7 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub (Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/98), efeitos de 02/07 /98 a 28/02/99:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub "{\*\bkmkstart 152, 5o, V}{\*\bkmkend 152, 5o, V}}{\b0\i\ul0\stri ke0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub V - }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub operadoras de servi\'e7os p\'f ablicos de telecomunica\'e7\'f5es relacionadas no Anexo I do Conv\'eanio ICMS 04 /89 (art. 569, I);" (efeitos de 02/07/98 a 28/02/99)\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso V, do \'a7 5 \'ba do art. 152 pela}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Alter a\'e7\'e3o}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub n\'ba 4 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Decreto n\'ba 6903, de 16/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub , DOE de 17/10/97), efeitos de 17/10/97 a 01/07/98:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "V - Tel ecomunica\'e7\'f5es da Bahia S. A. (TELEBAHIA) e demais operadoras de servi\'e7o s p\'fablicos

de telecomunica\'e7\'f5es deste Estado, bem como empresas relacionadas no Anexo I do Conv\'eanio ICMS 4/89 (art. 569, I);"\line \line }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VIII, do \ 'a7 5\'ba do art. 152 pela}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Altera\'e7\'e3o}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub n \'ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/98)}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos de 14/07/98 a 16/12 /98:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "}{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub VIII - Compa} {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub nhia Na cional de Abastecimento (CONAB), sendo uma inscri\'e7\'e3o para as opera\'e7\'f5 es vinculadas \'e0 Pol\'edtica de Garantia de Pre\'e7os M\'ednimos (PGPM) e as resultantes de Empr\'e9stimos do Governo Federal com Op\'e7\'e3o de Venda (EGF - COV), bem como as referentes a atos decorrentes da securitiza\'e7\'e3o prevista na Lei Federal n\'ba 9.138, de 29 de novembro de 1995, e outra para as opera\'e7\'f5es relacionadas com o Me rcado de Op\'e7\'f5es (art. 430) (Conv. ICMS 63/98);}{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VI II, do \'a7 5 \'ba do art. 152 pela}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Altera\'e7\'e3o n\'ba 7 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub (Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/98), efeitos de 0 2/07/98 a 13/07/98:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub VIII - Companhia Nacional de Abastecimento (CONAB), sendo uma inscri\'e7 \'e3o para as opera\'e7\'f5es vinculadas \'e0 Pol\'edtica de Garantia de Pre\'e7 os M\'ednimos (PGPM) e outra para as opera\'e7\'f5es relacionadas com o Mercado de Op\'e7\'f5es (art. 430)";\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub O inciso X, do \'a7 5\'ba do art. 152 foi revogado pela Alt era\'e7\'e3o n\'ba 22 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/01}{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 08/0 2/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\ line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e1 al\'ednea "b", do \'a7 6\'ba do art. 152 pela Altera\'e7\'e3o n\'ba 9 (}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n \'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1

\fs20\cf0\nosupersub ), efeitos de 01/01/99 a 12/11/03}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 152, 6o, I, b}{\ *\bkmkend 152, 6o, I, b}b)}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosup ersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub no inciso II do art. 400-A, no caso de ambulante;"\line \line }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 8\'b a do art. 152 pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/01/99 a 12/ 11/03}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : \line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 152, 8o}{\*\bkmkend 152, 8o}}{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0 \shad0\f1\fs20\cf0\nosupersub \'a7 8\'ba Poder\'e1 ser concedida inscri\'e7\'e3o de microempresa, empresa de pequeno porte ou ambulante em edifica\'e7\'f5es uni familiares, desde que sua localiza\'e7\'e3o seja compat\'edvel com o uso residen cial segundo o s crit\'e9rios da legisla\'e7\'e3o municipal e que n\'e3o contrarie as normas de seguran\'e7a, higiene, salubridade e outras de ordem p\'fablica."\line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b 0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\ 'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub "Art. 1 52.\line \'a7 5\'ba\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub V - Telecomunica\'e7\'f5es da Bahia S. A. (TELEBAHIA) e demai s operadoras de servi\'e7os p\'fablicos de telecomunica\'e7\'f5es relacionadas n o Anexo I do C onv\'eanio ICMS 04/89. (efeitos at\'e9 16/10/97)\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub VI - Companhia de Eletricidade d o Estado da Bahia (COELBA), da Companhia Hidroel\'e9trica do S\'e3o Francisco (C HESF) e das de mais empresas concession\'e1rias de servi\'e7o p\'fablico de energia el\'e9trica relacionadas no Anexo I do Ajuste SINIEF 28/89. (efeitos at\'e9 16/10/97)\line VIII -}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Companhia Naciona l de Abastecimento (CONAB/PGPM) (art. 430); (efeitos at\'e9 01/07/98)\line X - e stabelecimentos extratores, produtores ou geradores de energia situados na mesma \'e1rea ou em \'e1reas cont\'ednuas, dentro do mesmo Munic\'edpio, mesmo que suas atividades n\'e3o sejam integradas, desde que se enquadrem na hip\'f3tese de diferimento do imposto de que cuida o inciso XXXVIII do art. 343. (efeitos at\'e9 07/02/01) \l ine \'a7 6\'ba Tratando-se de ve\'edculo: (efeitos at\'e9 31/12/98)\line }{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - pertencente a contribu inte sem estabelecimento fixo, observar-se-\'e1 o disposto:\line {\*\bkmkstart 1 52, 6o, I, a }{\*\bkmkend 152, 6o, I, a}a) no \'a7 8\'ba do art. 154, sendo o ve\'edculo util izado na captura de pescados;\line {\*\bkmkstart 152, 6o, I, b}{\*\bkmkend 152, 6o, I, b}b) no art. 395, no caso de microempresa ambulante; (efeitos at\'e9 31/1 2/98).

\line II - pertencente a empresa pesqueira, poder\'e1, a crit\'e9rio do contribu inte:\line {\*\bkmkstart 152, 6o, II, a}{\*\bkmkend 152, 6o, II, a}a) ser conced ida uma s\'f3 inscri\'e7\'e3o, a ser adotada pelos diversos ve\'edculos utilizad os na capt ura de pescados;\line {\*\bkmkstart 152, 6o, II, b}{\*\bkmkend 152, 6o, II, b}b) ser concedida uma inscri\'e7\'e3o para cada ve\'edculo utilizado na captura de pescados."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub do art. 154 pela Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 80 40 de 28/09/01, DOE de 29 e 30/09/01), efeitos de 29/09/01 a 12/11/03:\line }{\b 0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 154. A insc ri\'e7\'e3o ser\'e1 requerida com apresenta\'e7\'e3o das informa\'e7\'f5es neces s\'e1rias ao cadastramento, mediante preenchimento do DIC-e, exceto quando reque rida pelos con tribuintes indicados no \'a7 8\'ba; ou mediante preenchimento do DIC, devendo, n este caso, ser anexados os seguintes documentos:"\line \line }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 154 }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 21 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/01/01 at\'e9 28/09/01:\line } {\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 154. }{\b0\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A inscri\'e7 \'e3o ser\'e1 requerida mediante apresenta\'e7\'e3o das informa\'e7\'f5es necess \'e1rias ao ca dastramento, por meio eletr\'f4nico de transmiss\'e3o de dados, exceto quando re querida pelos contribuintes indicados no \'a7 8\'ba; ou mediante preenchimento d o formul\'e1rio pr\'f3prio denominado Documento de Informa\'e7\'e3o Cadastral DIC (Anexo 7), devendo, neste caso, ser anexados os seguintes documentos:"\line \line }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "e", do inciso I do art. 154 pela Altera\'e7\'e3o n\'ba 33 (Decre to n\'ba 8250, de 08/05/02. DOE de 09/05/02), efeitos de 09/05/02 a 12/11/03:\li ne }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub e) fotoc\'f3pia da c\'e9dula de identidade, do CPF ou CNPJ, conforme se trate de pessoa f\'edsica ou de pessoa j ur\'eddica, e do comprovante de endere\'e7o do titular ou dos s\'f3cios, diretor es ou respons\'e1veis, salvo em se tratando de sociedade an\'f4nima, hip\'f3tese em que se observar\'e1 o disposto no \'a7 1\'ba do art. 184; - efeitos de 09/05 /02 a 09/09/05

- Altera\'e7\'e3o n\'ba 33 (Decreto n\'ba 8250/02).\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'e dnea "f", do inciso I do art. 154 pela Altera\'e7\'e3o n\'ba 6 (Decreto n\'ba 72 95 de 04/05/98, DOE de 05/05/98), efeitos de 05/05/98 a 12/11/03:\line }{\b0\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub f) fotoc\'f3pia do Cart\'e3o de I nscri\'e7\'e3o no Cadastro Geral de Contribuintes do Minist\'e9rio da Fazenda (C GC/MF) ou outr o documento que o substitua;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub al\'ednea "h", tendo sido acrescentad a ao inciso I do art. 154 pela Altera\'e7\'e3o n\'ba 15 (Decreto n\'ba 7729, de 29/12/99, DOE de 30/12/99), efeitos de 30/12/99 a 12/11/03:\line }{\b0\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub h) tratando-se de contribuinte obrigado ao uso de equ ipamento Emissor de Cupom Fiscal (ECF), se a expectativa de receita bruta anual for inferior a R$ 120.000,00 (cento e vinte mil reais), declara\'e7\'e3o informa ndo essa situa\'e7\'e3o".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o anterior dada aos incisos II, III e IV do art. 154 pela Altera \'e7\'e3o n\'ba 9 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/01/99 a }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 12/11/03}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - para a condi\'e7\'e3o de MIC ROEMPRESA, os documentos especificados no inciso I do art. 400-A;\line }{\b0\i\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub III - para a condi\'e7\'e3o de EMPRESA DE PEQUENO PORTE, os documentos especificados no inciso I do art. 400 -A;\line IV - para a condi\'e7\'e3o de AMBULANTE, os documentos especificados no inciso II do art. 400-A;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A al\'ednea "c", do inciso V do art. 154 revogada pela Altera\'e7\'e3o n\'ba 27 ( Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01).\line \line }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ed nea "c", tendo sido acrescentada ao inciso V do art. 154 pela Altera\'e7\'e3o n\ 'ba 10 (Decret

o n\'ba 7490, de 30/12/98. DOE de 31/12/98), efeitos de 31/12/98 a 29/09/01:\lin e }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "c) a declara\'e7\'e3o prevista na al\'ednea \'93b\'94 do inciso II do \'a7 4\'ba do art. 543, n \'e3o sendo a requerente contribuinte do ICMS;"\line \line }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inici al do inciso V do art. 154 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7244, de 03/03/ 98, DOE de 04/ 03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ) , efeitos de 04/03/98 a 12/11/03:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub V - para a condi\'e7\'e3o de CONTRIBUINTE ESPECIAL:\line a) os d ocumentos previstos nas al\'edneas \'93a\'94 a \'93g\'94 do inciso I, tratando-s e de:\line 1 - armaz\'e9m geral;\line 2 - pessoa n\'e3o obrigada a inscrever-se mas que, por o p\'e7\'e3o pr\'f3pria, solicitar inscri\'e7\'e3o;\line }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub b) os documentos previstos no i nciso I, tratando-se de empresa legalmente habilitada para operar com arrendamen to mercantil ( \'93leasing\'94) como arrendadora, sendo que, em lugar dos documentos de que cui da a al\'ednea \'93b\'94 do inciso I, ser\'e1 exigida a prova de sua regularidad e junto ao Banco Central;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VII, tendo sido acrescenta do ao art. 154 pela Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00 ), efeitos de 18/07/00 a 12/11/03:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub VII - para condi\'e7\'e3o de PRODUTOR-SIMBAHIA RURAL, os documen tos especificados no art. 443-D".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 2\'ba do art. 154 pela } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\ 'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub D ecreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 30/12/00 a 12/09/05: \line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstar t 154, 2o}{\*\bkmkend 154, 2o}\'a7 2\'ba O sujeito passivo responsabiliza-se pel a veracidade das informa\'e7\'f5es por ele prestadas, dando causa \'e0 nulidade da inscri \'e7\'e3o a constata\'e7\'e3o, a qualquer \'e9poca, de erros, v\'edcios insan\'e 1veis, adultera\'e7\'f5es ou quaisquer outras fraudes praticadas pelo mesmo, sem preju\'edzo das san\'e7\'f5es cab\'edveis, inclusive de car\'e1ter pecuni\'e1ri o."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e 3o anterior da

da ao \'a7 6\'ba do art. 154 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 3 1/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 30/12/00 a }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub 12/11/03}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub :\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub \'a7 6\'ba O contribuinte dever\'e1 informar o seu endere\'e7o o mais c ompleto poss \'edvel, n\'e3o se admitindo a indica\'e7\'e3o de endere\'e7o com base em antiga denomina\'e7\'e3o do logradouro ou em antiga numera\'e7\'e3o do pr\'e9dio, mesm o sob o pretexto de serem aquelas as constantes em escritura ou contrato de loca \'e7\'e3o, sen do que, neste caso, a denomina\'e7\'e3o ou numera\'e7\'e3o antigas dever\'e3o co nstar no documento cadastral a t\'edtulo de "complemento".\line \line }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \ 'a7 7\'ba do art. 154 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub Altera\'e7\'e3o n\'ba 34 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8276, de 26/06/02. DOE de 27/06/02 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efe itos de 27/06/ 02 a 12/11/03:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub "{\*\bkmkstart 154, 7o}{\*\bkmkend 154, 7o}}{\b0\i\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 7\'ba Sendo os s\'f3cio s ou princ ipais acionistas domiciliados em outra unidade da Federa\'e7\'e3o, exceto os enq uadrados na condi\'e7\'e3o de Contribuinte Substituto, ou estrangeiros sem inscr i\'e7\'e3o no CPF, dever\'e1 ser constitu\'eddo um procurador com domic\'edlio n este Estado, a nexando ao requerimento c\'f3pia do CPF e da procura\'e7\'e3o do representante l egal."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e 7\'e3o anterior dada ao \'a7 8\'ba do art. 154 pela }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12 /00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub ), efeitos de 30/12/00 a }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub 12/11/03}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub :\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 154, 8o}{\*\bkmkend 154, 8o}}{\b0\i\u l0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 8\'ba Os contribuint es abaixo somente poder\'e3o inscrever-se mediante o preenchimento do DIC (Anexo 7):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub I - contri buinte que se dedique \'e0 captura de pescados, n\'e3o tendo estabelecimento fix o, a concess\'e3o da inscri\'e7\'e3o ser\'e1 feita com a observ\'e2ncia da segui nte orienta\'e7\'e3o:\line {\*\bkmkstart 154, 8o, I, a}{\*\bkmkend 154, 8o, I, a }a) ser

\'e3o anexadas ao pedido de inscri\'e7\'e3o c\'f3pias reprogr\'e1ficas:\line {\* \bkmkstart 154, 8o, I, a, 1}{\*\bkmkend 154, 8o, I, a, 1}1 - do contrato de loca \'e7\'e3o ou documento que comprove a resid\'eancia ou domic\'edlio do titular o u s\'f3cio da empresa, para suprir o documento de que cuida a al\'ednea "a" do inciso I de ste artigo;\line {\*\bkmkstart 154, 8o, I, a, 2}{\*\bkmkend 154, 8o, I, a, 2}2 do registro ou matr\'edcula da empresa ou da embarca\'e7\'e3o na Capitania dos Portos; \line {\*\bkmkstart 154, 8o, I, b}{\*\bkmkend 154, 8o, I, b}b) o croqui de que c uida a al\'ednea "g" do inciso I deste artigo ser\'e1 elaborado em fun\'e7\'e3o do endere\'e7o residencial ou do domic\'edlio do titular ou s\'f3cio principal, nos termos do inciso anterior;\line {\*\bkmkstart 154, 8o, II}{\*\bkmkend 154, 8o, II}II pessoas f\'edsicas que devam ser enquadradas nas categorias Produtor Rural, Pro dutor SimBahia Rural, Ambulante ou Especial;\line {\*\bkmkstart 154, 8o, III}{\* \bkmkend154, 8o, III}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub III - contribuintes cujos s\'f3cios ou principais acionistas sejam estrangeir os, sem inscri\'e7\'e3o no CNPJ ou CPF;\line {\*\bkmkstart 154, 8o, IV}{\*\bkmke nd 154, 8o, IV}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b IV - contribuintes constitu\'eddos sob a forma de sociedades civis e entidades sem fins lucrativos, com atos constitutivos registrados no cart\'f3rio de Regis tro de T\'ed tulos de Documentos de Registro das Pessoas Jur\'eddicas."\line \line }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 9\'ba, tendo sido acrescentado ao art. 154 pela Altera\'e7\'e3o n\'ba 7 (}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'b a 7365, de 01/ 07/98, DOE de 02/07/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub ), efeitos de 02/07/98 a 12/11/03:\line }{\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 154, 9o}{\*\bk mkend 154, 9o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \' a7 9\'ba Relativamente \'e0s empresas de constru\'e7\'e3o civil, observar-se-\'e 3o, ainda, as disposi\'e7\'f5es do art. 543."\line \line }{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 10, tendo sido acr escentado ao art. 154 pela Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/0 7/00, DOE de 18/07/00), efeitos de 18/07/00 a 12/11/03:\line {\*\bkmkstart 154, 10}{\*\bkmkend 154, 10}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub "\'a7 10. Os c\'f4njuges ou companheiros em uni\'e3o est\'e1vel pode r\'e3o obter inscri\'e7\'e3o \'fanica para seu cadastramento na condi\'e7\'e3o d e produtor-SimBahia Rural, hip\'f3tese em que o nome e o n\'famero do CPF-MF, de ambos, consta r\'e3o nas informa\'e7\'f5es cadastrais correspondentes \'e0 referida inscri\'e7 \'e3o."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada ao inciso \'a7 11, tendo sido acrescentado ao art. 154 pel a Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00), e feitos de 18/0

7/00 a 12/11/03:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub "{\*\bkmkstart 154, 11}{\*\bkmkend 154, 11}}{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 11.}{\b0\i\ul0\strike 0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub N\'e3o ser\'e1 permitida a conces s\'e3o de mais de uma inscri\'e7\'e3o ao produtor enquadrado na condi\'e7\'e3o d e produtor-Sim Bahia Rural."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Art. 154. A inscri\'e7\'e3o ser\'e1 requerida pelo inter essado em form ul\'e1rio pr\'f3prio denominado Documento de Informa\'e7\'e3o Cadastral (DIC), A nexo 7, em duas vias, ao qual dever\'e3o ser anexados os seguintes documentos:" (efeitos at\'e9 31/12/00\line I - para a condi\'e7\'e3o de CONTRIBUINTE NORMAL:\ line a) fotoc \'f3pia do contrato de loca\'e7\'e3o ou de documento que autorize a utiliza\'e7\ 'e3o do im\'f3vel ou que comprove sua propriedade;\line b) fotoc\'f3pia do contr ato social, registro da firma individual, estatuto ou ata de constitui\'e7\'e3o da sociedade, com prova de estarem devidamente arquivados na Junta Comercial do Estado da Bahi a, ou t\'edtulo de nomea\'e7\'e3o expedido pelo referido \'f3rg\'e3o, quando se tratar de leiloeiro;\line c) fotoc\'f3pia do contrato social ou ata de constitui \'e7\'e3o da s ociedade civil, com prova de estar o instrumento devidamente registrado no Cart\ 'f3rio de T\'edtulos e Documentos;\line d) fotoc\'f3pia do ato de cria\'e7\'e3o, tratando-se de \'f3rg\'e3o da administra\'e7\'e3o p\'fablica, entidade da admin istra\'e7\'e3o indireta ou funda\'e7\'e3o institu\'edda e mantida pelo poder p\'fablico, devid amente publicado no Di\'e1rio Oficial;\line }{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub e) }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub fotoc\'f3pia da c\'e9dula de identidade, do CPF ou CGC, conforme se trate de pessoa f\'edsica ou de pessoa jur\'eddica, e do comprovante de endere\'e7o do titular ou dos s\'f3cios, diretores ou respons\'e1veis, salvo em se tratand o de sociedade an\'f4nima, hip\'f3tese em que se observar\'e1 o disposto no par\ 'e1grafo \'fanico do art. 184; (efeitos at\'e9 08/05/00)\line f) foto}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub c\'f3pia da ficha de inscri\'e7 \'e3o no Cadastro Geral de Contribuintes do Minist\'e9rio da Fazenda (CGC/MF); ( efeitos at\'e9 04/05/98)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub g) croqui ou mapa de localiza\'e7\'e3o do estabeleciment o ou im\'f3vel rural, com indica\'e7\'e3o, inclusive, de pontos de refer\'eancia, al\'e9m de o utras indica\'e7\'f5es que facilitem a localiza\'e7\'e3o do im\'f3vel, tais como , outra denomina\'e7\'e3o porventura atribu\'edda ao logradouro ou antiga numera \'e7\'e3o do i m\'f3vel, bem como a denomina\'e7\'e3o de im\'f3veis rurais mais pr\'f3ximos, co nhecidos na regi\'e3o;\line II - para a condi\'e7\'e3o de MICROEMPRESA INDUSTRIA L, os documentos especificados no inciso I do art. 386;" (efeitos at\'e9 31/12/9 8)\line III para a condi\'e7\'e3o de MICROEMPRESA COMERCIAL VAREJISTA, os documentos especif icados no inciso I do art. 394;" (efeitos at\'e9 31/12/98)\line IV- para a condi \'e7\'e3o de MICROEMPRESA AMBULANTE, os documentos previstos no art. 395;" (efei tos at\'e9 31/

12/98)\line V - para a condi\'e7\'e3o de CONTRIBUINTE ESPECIAL, os documentos pr evistos nas aal\'edneas "a" a "g" do inciso I, tratando-se de: (efeitos at\'e9 0 3/03/98)\line a) armaz\'e9m geral:(efeitos at\'e9 03/03/98)\line b) pessoa n\'e3 o obrigada a i nscrever-se mas que, por op\'e7ao pr\'f3pria, requerer inscri\'e7\'e3o:" (efeito s at\'e9 03/03/98)\line VI - para a condi\'e7\'e3o de CONTRIBUINTE SUBSTITUTO, o s documentos especificados no art. 377. (efeitos at\'e9 \line {\*\bkmkstart 154, 1o}{\* \bkmkend 154, 1o}\'a7 1\'ba A autenticidade dos documentos relacionados neste ar tigo ser\'e1 comprovada pelo contribuinte, mediante a exibi\'e7\'e3o dos respect ivos originais, para efeito de confer\'eancia, que ser\'e1 efetuada pelo servido r encarregad o, no ato dso ingresso do pedido na unidade cadastradora, dispensada essa formal idade se a fotoc\'f3pia j\'e1 houver sido previamente autenticada.\line {\*\bkmk start 154, 2o}{\*\bkmkend 154, 2o}\'a7 2\'ba O interessado responsabiliza-se pel a veracida de das informa\'e7\'f5es constantes no DIC, dando causa ao cancelamento da inscr i\'e7\'e3o a constata\'e7\'e3o, a qualquer \'e9poca, de erros, v\'edcios insan\' e1veis, adultera\'e7\'f5es ou quaisquer outras fraudes praticadas pelo mesmo. (e feitos at\'e9 29/12/00)\line {\*\bkmkstart 154, 3o}{\*\bkmkend 154, 3o}\'a7 3\'ba No caso de e mpresa de constru\'e7\'e3o civil situada em outra unidade da Federa\'e7\'e3o que precisar inscrever-se por um per\'edodo de tempo limitado, sem que se justifiqu e a abertu ra de filial neste Estado, observar-se-\'e1 o disposto no \'a7 5\'ba do art. 543 .\line {\*\bkmkstart 154, 4o}{\*\bkmkend 154, 4o}\'a7 4\'ba A empresa prestadora de servi\'e7os situada em outra unidade da Federa\'e7\'e3o, com exce\'e7\'e3o d e empresa de transporte ou de comunica\'e7\'e3o, que mantiver contrato de presta\'e7\'e3o de servi\'e7o por tempo certo com contribuinte deste Estado e que precisar inscr ever-se apenas pelo referido per\'edodo, sem que se justifique a abertura de fil ial neste Esta do, poder\'e1, para atender \'e0s exig\'eancias previstas nas al\'edneas "b" e " f" do inciso I do presente artigo, utilizar os documentos pertencentes ao estabe lecimento matriz e apresentar o contrato ou outro documento comprobat\'f3rio de sua condi\'e7 \'e3o de prestadora de servi\'e7os, formalizando seu pedido de inscri\'e7\'e3o n a condi\'e7\'e3o de contribuinte especial, na unidade cadastradora do local onde ocorrer a primeira presta\'e7\'e3o.\line {\*\bkmkstart 154, 5o}{\*\bkmkend 154, 5o}\'a7 5 \'ba A empresa regional concession\'e1ria de servi\'e7o p\'fablico de transporte a\'e9reo regular de passageiros e de cargas que apenas preste seus servi\'e7os neste Estado poder\'e1, para atender \'e0s exig\'eancias previstas nas al\'ednea s "b" e "f" do inciso I, utilizar os documentos pertencentes ao estabelecimento matriz, formal izando seu pedido de inscri\'e7\'e3o na condi\'e7\'e3o de contribuinte normal, n a unidade cadastradora que o mesmo eleger como seu domic\'edlio fiscal.\line \'a 7 6\'ba No Doc umento de Informa\'e7\'e3o Cadastral, o contribuinte dever\'e1 informar o seu en dere\'e7o o mais completo poss\'edvel, n\'e3o se admitindo a indica\'e7\'e3o de endere\'e7o com base em antiga denomina\'e7\'e3o do logradouro ou em antiga nume ra\'e7\'e3o do pr\'e9dio, mesmo sob o pretexto de serem aquelas as constantes em escritura ou contrato de loca\'e7\'e3o, sendo que, neste caso, a denomina\'e7\'e3o ou numera\ 'e7\'e3o antigas dever\'e3o constar no documento cadastral a t\'edtulo de "compl emento". (efei tos at\'e9 29/12/00)\line \'a7 7\'ba Sendo os s\'f3cios ou principais acionistas estrangeiros, sem inscri\'e7\'e3o no CPF, dever\'e1 ser anexada c\'f3pia da pro cura\'e7\'e3o do representante legal no Brasil e do respectivo CPF, com o objeti vo de atender

ao disposto na al\'ednea "e" do inciso I deste artigo". (efeitos at\'e9 26/06/02 )\line {\*\bkmkstart 154, 8o}{\*\bkmkend 154, 8o}\'a7 8\'ba No caso de contribui nte que se dedique \'e0 captura de pescados, n\'e3o tendo estabelecimento fixo, a concess \'e3o da inscri\'e7\'e3o ser\'e1 feita com observ\'e2ncia da seguinte orienta\'e 7\'e3o: (efeitos at\'e9 29/12/00)\line I - ser\'e3o anexadas ao pedido de inscri \'e7\'e3o c\'f3pias reprogr\'e1ficas:\line {\*\bkmkstart 154, 8o, I, a}{\*\bkmke nd 154, 8o, I, a}a) do contrato de loca\'e7\'e3o ou documento que comprove a resid\'ean cia ou domic\'edlio do titular ou s\'f3cios da empresa, para suprir o documento de que cuida a al\'ednea "a" do inciso I deste artigo;\line {\*\bkmkstart 154, 8 o, I, b}{ \*\bkmkend 154, 8o, I, b}b) do registro ou matr\'edcula da empresa ou da embarca \'e7\'e3o na Capitania dos Portos;\line II - o croqui de que cuida a al\'ednea " g" do inciso I deste artigo ser\'e1 elaborado em fun\'e7\'e3o do endere\'e7o res idencial ou do domic\'edlio do titular ou s\'f3cio principal, nos termos do inciso anterior" .'\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nos upersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub : }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada ao art. 155 pela Altera\'e7\'e3o n\'ba 1 (}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6379, de 25/ 04/97, DOE de 26 e 27/04/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ), efeitos de 26/04/97 a 11/09/00:\line }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 155. A autoridade fazend\'e1ria n \'e3o poder \'e1 deferir inscri\'e7\'e3o de estabelecimento de empresa em que haja s\'f3cio ou titular que tamb\'e9m participe de outra empresa cujo estabelecimento esteja com inscri\'e7\'e3o cancelada."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 1\'ba do art. 155 pela Al tera\'e7\'e3o n\'ba 19 (Decreto n\'ba 7842, de 11/09/00, DOE de 12/09/00), efeitos de 12/09/00 a 12/11/03}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub "\'a7 1 \'ba A veda\'e7\'e3o prevista no caput deste artigo se estende aos casos em que s\'f3cio ou titular da empresa requerente participe de outra empresa com estabel ecimentos com as mesmas irregularidades cadastrais.\line \line }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 2\'b a do art. 155 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A ltera\'e7\'e3o n\'ba 56 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Decreto n\'ba 9092, de 04/05/04. DOE de 05/05/04, efeitos efe itos de 05/05/ 04 a 28/09/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "\'a7 2\'ba Nas situa\'e7\'f5es indicadas neste artigo, mediante p reenchimento e apresenta\'e7\'e3o do DIC na Inspetoria do domic\'edlio fiscal do contribuinte, poder\'e1 ser concedida inscri\'e7\'e3o, a crit\'e9rio do Diretor de Administra \'e7\'e3o Tribut\'e1ria da circunscri\'e7\'e3o fiscal, se j\'e1 tiverem sido ini ciados os procedimentos para a regulariza\'e7\'e3o fiscal dos estabelecimentos." \line \line }{

\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 2\'ba do art. 155 pela Altera\'e7\'e3o n\'ba 48 }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 8740, de 12/11 /03, DOE de 13/11/03), efeitos de 13/11/03 a 04/05/04:\line }{\b0\i\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba }{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Nas situa\'e7\'f5es indicadas neste artigo, mediante preenchimento e apresenta\'e7\'e3o do DIC na Inspetoria do domic\'edli o fiscal do contribuinte, poder\'e1 ser concedida inscri\'e7\'e3o, a crit\'e9rio do Diretor de Administra\'e7\'e3o Tribut\'e1ria da circunscri\'e7\'e3o fiscal, se j\'e1 tiverem sido iniciados os procedimentos para a regulariza\'e7\'e3o cada stral dos esta belecimentos.}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\ 'e7\'e3o anterior dada ao \'a7 2\'ba do art. 155 pela Altera\'e7\'e3o n\'ba 19 ( Decreto n\'ba 7842, de 11/09/00, DOE de 12/09/00), efeitos de 12/09/00 a 12/11/0 3}{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba Nas situa\'e7\'f5es indicadas neste artigo, poder\'e1 ser concedida a inscri\'e7\'e3 o, a crit\'e9r io do Diretor de Administra\'e7\'e3o Tribut\'e1ria da circunscri\'e7\'e3o fiscal do contribuinte, se j\'e1 tiverem sido iniciados os procedimentos para a regula riza\'e7\'e3o cadastral dos estabelecimentos."\line \line }{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub O \'a7 3\'ba do art. 155 foi revogado pe la Altera\'e7 \'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub 56 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Decreto n\'ba 9092, de 04/05/04. DOE de 05/05/04, efeitos a partir de 05/05/ 04.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e 3o anterior da da ao \'a7 3\'ba do art. 155 pela Altera\'e7\'e3o n\'ba 19 (Decreto n\'ba 7842, de 11/09/00, DOE de 12/09/00), efeitos de 12/09/00 a 04/05/04}{\b\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 3\'ba Para a inclus\'e3o da n ova inscri\'e7\'e3o no CAD-ICMS, se deferida, o processo dever\'e1 ser encaminha do \'e0 GEIEF."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 25/04/97:\line }{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 155. A autoridade faze nd\'e1ria n\'e3o poder\'e1 deferir inscri\'e7\'e3o de estabelecimento de empresa em que haja s\'f3cio ou titular que tamb\'e9m participe de outra empresa cujo e stabelecimento

esteja com inscri\'e7\'e3o cancelada ou suspensa por indeferimento do pedido de baixa."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Os incisos II ao VI do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub do art. 154-A }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub foram revogados pe}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub la}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/05} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efei tos a partir de 18/05/05.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o anterior dada aos }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub incisos II \'e0 VI do }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 154-A, tendo sido acrescent ados pela Alte ra\'e7\'e3o n\'ba 58 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Decreto n\'ba 9.188, de 28/09/2004, DOE de 29/09/2004}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/ 12/04 a 17/05/ 05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "II - registro e autoriza\'e7\'e3o pela Ag\'eancia Nacional de Petr\'f3leo \' 96 ANP, para o exerc\'edcio da atividade espec\'edfica, tratando-se de TRR ou de distribuidor de combust\'edveis ou de GLP;\line III - comprova\'e7\'e3o da posse de instala\' e7\'f5es com tancagem para armazenamento e equipamento medidor de combust\'edvel automotivo, caso se trate de posto revendedor de combust\'edvel;\line IV - comp rova\'e7\'e3o da posse neste Estado de base para armazenamento, com capacidade m\'ednima de 45 m\'b3 (quarenta e cinco metros c\'fabicos) e dispor de 3 (tr\'eas) caminh\'f5estanque, pr\'f3prios, afretados ou arrendados mercantilmente, caso se trate de TR R;\line V - co mprova\'e7\'e3o da posse de base para armazenamento e distribui\'e7\'e3o de comb ust\'edveis l\'edquidos derivados de petr\'f3leo, \'e1lcool combust\'edvel e out ros combust\'edveis automotivos com capacidade m\'ednima de armazenamento de 750 m\'b3 (setecen tos e cinq\'fcenta metros c\'fabicos), caso se trate de distribuidora, exceto de GLP, observado o disposto no \'a7 1\'ba;\line VI - comprova\'e7\'e3o da posse d e base para armazenamento, envazilhamento e distribui\'e7\'e3o de GLP, bem como posse de botij \'f5es, devidamente identificados com sua marca comercial, em quantidade compat\ 'edvel com o mercado que pretenda atender;"\line \line }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub O \'a7 1\'ba do art. 154-A }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi revogado pe}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub la}{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 63 (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0

\f1\fs20\cf0\nosupersub ), efeitos a partir de 18/05/05.\line \line }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 1\'ba d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b o art. 154-A, tendo sido acrescentado pela Altera\'e7\'e3o n\'ba 58 (}{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.188, de 28/0 9/2004, DOE de 29/09/2004}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub ), efeitos de 01/12/04 a 17/05/05:\line }{\b0\i\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba O distribuidor de combu st\'edvel que utilize base de armazenamento arrendada dever\'e1, ainda, apresent ar os contratos registrados em cart\'f3rio, na forma de extrato, homologado pela ANP, bem como o Formul\'e1rio de Comprova\'e7\'e3o de Tancagem \'96 FCT, preenchido pela empr esa locadora, em modelo pr\'f3prio da ANP."\line \line }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada}{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ao art. 156 pela Altera\'e 7\'e3o n\'ba 4 8 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Dec reto n\'ba 8740, de 12/11/03, DOE de 13/11/03), efeitos de 13/11/03 a 17/05/05:\ line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 156. }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Compete \'e0 Inspetoria Fazend\'e1ria a aprecia\'e7\'e3o de pedido de inscri\'e7\'e3o.\l ine }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \' a7 1\'ba \'c9 permitida a concess\'e3o de inscri\'e7\'e3o \'e0 pessoa jur\'eddica legalmente c onstitu\'edda cujas instala\'e7\'f5es f\'edsicas do estabelecimento se encontrem em fase de implanta\'e7\'e3o.\line \'a7 2\'ba Mediante autoriza\'e7\'e3o do Ins petor Fazend \'e1rio, poder\'e1 ser concedida mais de uma inscri\'e7\'e3o no mesmo local, se isso n\'e3o dificultar a fiscaliza\'e7\'e3o relativa ao cumprimento das obriga\' e7\'f5es tribut\'e1rias.\line \'a7 3\'ba Na hip\'f3tese de existir mais de um co ntribuinte exp lorando economicamente uma mesma propriedade rural, para cada um deles ser\'e1 e xigida uma inscri\'e7\'e3o, salvo quando se tratar de inscri\'e7\'e3o na condi\' e7\'e3o produtor-SimBahia Rural, de c\'f4njuges ou companheiros em uni\'e3o est\ 'e1vel, hip \'f3tese em que o nome e o n\'famero do CPF-MF, de ambos, constar\'e3o nas infor ma\'e7\'f5es cadastrais correspondentes \'e0 referida inscri\'e7\'e3o.\line \'a7 4\'ba N\'e3o ser\'e1 permitida a concess\'e3o de mais de uma inscri\'e7\'e3o pa ra produtores rurais inscritos na condi\'e7\'e3o Produtor-SimBahia Rural ou Contribuinte Espec ial.\line {\*\bkmkstart 156, 5o}{\*\bkmkend 156, 5o}\'a7 5\'ba A Secretaria da F azenda poder\'e1 exigir a qualquer tempo, inclusive antes da concess\'e3o da ins cri\'e7 \'e3o:\line I - o preenchimento de requisitos espec\'edficos estabelecidos em di spositivos legais federais, estaduais ou municipais, segundo a categoria, o grup o ou o setor de atividades em que se enquadrar o contribuinte;\line II - a apres enta\'e7\'e3o de documentos e informa\'e7\'f5es necess\'e1rias \'e0 aprecia\'e7\'e3o de proces so referente ao cadastro;\line III - a comprova\'e7\'e3o da compatibilidade do c apital social integralizado com a atividade;\line IV - a comprova\'e7\'e3o da co mpatibilidade

entre as instala\'e7\'f5es f\'edsicas do estabelecimento e a atividade econ\'f4m ica, salvo se, pela tipicidade da natureza das opera\'e7\'f5es, n\'e3o devam as mercadorias por ali transitar;\line V - a comprova\'e7\'e3o da capacidade econ\' f4mico-finance ira do titular ou s\'f3cio, em rela\'e7\'e3o a sua participa\'e7\'e3o no capital declarado ou \'e0 atividade exercida.'''\line \line }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 156 pela }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 2 1 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Dec reto n\'ba 788 6, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos de 30/12/00 a 12/11/03:\line }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 156. Compe te \'e0 Inspet oria Fazend\'e1ria a aprecia\'e7\'e3o de pedido de inscri\'e7\'e3o, ap\'f3s an\' e1lise e emiss\'e3o de parecer conclusivo, por preposto fiscal."\line \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a o \'a7 1\'ba do art. 156 pela Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 1 7/07/00, DOE d e 18/07/00), efeitos de 18/07/00 a 12/11/03:\line }{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 156, 1o}{\*\bkmkend 156, 1o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b \'a7 1 \'ba Quando se tratar de inscri\'e7\'e3o de contribuinte na condi\'e7\'e3o de mi croempresa, empresa de pequeno porte, ambulante, contribuinte especial ou produt or-SimBahia Rural, poder\'e1 ser dispensada a realiza\'e7\'e3o da vistoria previ sta neste arti go, a crit\'e9rio da autoridade fazend\'e1ria local."\line \line }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 1\'ba do art. 156 pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/01/99 a 17/07/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub : \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 156, 1o}{\*\bkmkend 156, 1o}\'a7 1\'ba Quando se tratar de inscri \'e7\'e3o de contribuinte na condi\'e7\'e3o de microempresa, empresa de pequeno porte, amb ulante ou contribuinte especial, a realiza\'e7\'e3o ou n\'e3o da vistoria previs ta neste artigo ficar\'e1 a crit\'e9rio da autoridade fazend\'e1ria local."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Os \'a7\'a7 2\'ba e 3\'ba do art. 156 foram revogados pela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\ strike0\v0

\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12 /00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub ), efeitos a partir de 01/01/01.\line \line }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 6\'b a do art. 156 pela Altera\'e7\'e3o n\'ba 58 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub (Decreto n\'ba 9.188, de 28/09/2004, DOE de 29/09/2004), efeitos }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub de 01/12/04 a 12/11/03:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub "{\*\bkmkstart 156, 6o}{\*\bkmkend 156, 6o}}{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 6\'ba Tratando-se de empr esas enqua dradas na Classifica\'e7\'e3o Nacional de Atividades Econ\'f4micas/Fiscal (CNAEFiscal) sob os c\'f3digos 5050-4/00, 5151-9/01, 5151-9/02 e 5151-9/03, n\'e3o se r\'e1 concedida inscri\'e7\'e3o a requerente de cujo quadro de administradores o u s\'f3cios, p articipe pessoa f\'edsica ou jur\'eddica que, nos 5 (cinco) anos que antecederam \'e0 data do pedido de inscri\'e7\'e3o, tenha sido administrador de empresa que n\'e3o tenha liquidado d\'e9bitos estaduais, nem cumprido obriga\'e7\'f5es deco rrentes do exe rc\'edcio de atividade regulamentada pela ANP."\line \line }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 6\'ba do art. 156 pela Altera\'e7\'e3o n\'ba 36 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02), efeitos de 01/01/03 a 30/11/04:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub \'a7 6\'ba Mediante autoriza\'e7\'e3o do Inspetor Fazend\'e1rio, pod er\'e1 ser concedida mais de uma inscri\'e7\'e3o para o mesmo local, se isso n\' e3o dificultar a fiscaliza\'e7\'e3o relativa ao cumprimento das obriga\'e7\'f5es tribut\'e1ria s".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\no supersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Reda\'e7 \'e3o anterior dada ao \'a7 6\'ba do art. 156 pela Altera\'e7\'e3o n\'ba 21 }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7 886, de 29/12/ 00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub ), efeitos de 30/12/00 a 31/12/02}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub \'a7 6\'ba Mediante regime especial, poder\'e1 se r concedida mais de uma inscri\'e7\'e3o para o mesmo local, se isso n\'e3o dific ultar a fiscal iza\'e7\'e3o relativa ao cumprimento das obriga\'e7\'f5es tribut\'e1rias."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0

\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada aos \'a7\'a7 5\'ba, 7\'ba, 8\'ba e 9\'ba, tendo sido acrescentados ao art. 156 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Alter a\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 30/ 12/00 a 12/11/ 03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "\'a7 5\'ba Poder\'e1, a Secretaria da Fazenda, antes da concess\'e3o da insc ri\'e7\'e3o, exigir:\line I - o preenchimento de requisitos espec\'edficos estab elecidos em di spositivos legais ou regulamentares federais, estaduais ou municipais, segundo a categoria, o grupo ou o setor de atividades em que se enquadrar o contribuinte; \line II - a apresenta\'e7\'e3o de documentos e informa\'e7\'f5es necess\'e1rias \'e0 aprecia \'e7\'e3o do pedido;\line III - a comprova\'e7\'e3o da compatibilidade do capita l social integralizado com a atividade;\line IV - a comprova\'e7\'e3o da compati bilidade entre as instala\'e7\'f5es f\'edsicas do estabelecimento e a atividade econ\'f4mica a ser exercida, salvo se, pela tipicidade da natureza das opera\'e7\'f5es, n\'e3o devam as mercadorias por ali transitar;\line V - a comprova\'e7\'e3o da capacid ade econ\'f4mico-financeira do titular ou s\'f3cio, em rela\'e7\'e3o a sua parti cipa\'e7\'e3o no capital social declarado ou \'e0 atividade a ser exercida.\line (...)\line {\ *\bkmkstart 156, 7o}{\*\bkmkend 156, 7o}\'a7 7\'ba \'c9 permitida a concess\'e3o de inscri\'e7\'e3o \'e0 pessoa jur\'eddica legalmente constitu\'edda cujas inst ala\'e7 \'f5es f\'edsicas do estabelecimento se encontrem em fase de implanta\'e7\'e3o.\ line {\*\bkmkstart 156, 8o}{\*\bkmkend 156, 8o}\'a7 8\'ba Para efeitos de conces s\'e3o da inscri\'e7\'e3o solicitada por meio de transmiss\'e3o eletr\'f4nica de dados, se r\'e3o validadas as informa\'e7\'f5es registradas ou arquivadas na Junta comerci al atrav\'e9s dos atos constitutivos do contribuinte.\line {\*\bkmkstart 156, 9o }{\*\bkmkend 156, 9o}\'a7 9\'ba O contribuinte complementar\'e1, via INTERNET, a s informa \'e7\'f5es de trata o par\'e1grafo anterior no sistema de dados da Secretaria da Fazenda institu\'eddo para este fim."\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 156}{\*\bk mkend 156}}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 156 . A inscri\'e7\'e3o ser\'e1 concedida pelo Inspetor Fiscal, ap\'f3s a vistoria e fetuada pela fiscaliza\'e7\'e3o no local onde se estabelecer\'e1 o contribuinte, e com fundame nto em parecer conclusivo, favor\'e1vel ao seu deferimento, emitido por Auditor Fiscal. (efeitos at\'e9 31/12/00)\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub \'a7 1\'ba }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Quando se tratar de inscri\'e7\'e3o de contribuinte na cond i\'e7\'e3o de microempresa comercial varejista, microempresa ambulante ou contri buinte especia l, a realiza\'e7\'e3o ou n\'e3o da vistoria prevista neste artigo ficar\'e1 a cr it\'e9rio da autoridade fazend\'e1ria local." (efeitos at\'e9 31/02/98)\line {\* \bkmkstart 156, 2o}{\*\bkmkend 156, 2o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0

\f1\fs20\cf0\nosupersub \'a7 2\'ba Excepcionalmente, quando o estabelecimento es tiver situado em local distante da unidade cadastradora, n\'e3o tendo a reparti\ 'e7\'e3o condi\'e7\'e3o de efetuar a vistoria fiscal pr\'e9via, a autoridade faz end\'e1ria pod er\'e1 conceder inscri\'e7\'e3o condicional, ficando aquela vistoria para uma et apa posterior.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub " }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub (efeitos at\'e9 29/12/00)\line {\*\bkmkstart 156, 3o}{\*\bkmkend 156, 3o}}{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 3\'ba Na hip\'f3t ese do par\'e1grafo anterior: (efeitos at\'e9 31/12/00)\line I - a vistoria fisc al dever \'e1 ser realizada dentro do prazo de 30 dias, cabendo \'e0 autoridade fazend\'e 1ria providenciar a anula\'e7\'e3o da inscri\'e7\'e3o se, ap\'f3s essa dilig\'ea ncia, for julgada impr\'f3pria ou inconveniente a sua manuten\'e7\'e3o;\line II - se a vistori a fiscal n\'e3o for realizada no prazo previsto no inciso precedente, a inscri\' e7\'e3o ser\'e1 considerada definitiva. (efeitos at\'e9 31/12/00)\line {\*\bkmks tart 156, 4o}{\*\bkmkend 156, 4o}\'a7 4\'ba N\'e3o se exige a realiza\'e7\'e3o d a vistoria de que cuida este artigo para concess\'e3o de inscri\'e7\'e3o a pessoa estabele cida em outra unidade da Federa\'e7\'e3o na condi\'e7\'e3o de contribuinte subst ituto". (efeitos at\'e9 12/11/03)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub O art. 158 foi revogado pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03).\line \line }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao ar tigo 158 pela Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00), efe itos de 18/07/00 a 12/11/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "Art. 158. Na hip\'f3tese de existir mais de um cont ribuinte explo rando economicamente uma mesma propriedade rural, para cada um deles ser\'e1 exi gida uma inscri\'e7\'e3o, ressalvado o disposto no \'a7 10 do art. 154."\line \l ine }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub No ta}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\ 'e1ria, efeitos at\'e9 17/07/00:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub "{\*\bkmkstart 158}{\*\bkmkend 158}Art. 158. Na hip\'f3tese de existir mais de um contribuinte explorando economicamente uma mesma propried ade rural, para cada um deles ser\'e1 exigida uma inscri\'e7\'e3o."\line \line } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O art. 159 foi re vogado pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13 /11/03).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\ 'e7\'e3o anter ior dada do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub do art. 159 pela Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0

\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 6903, de 16/10/97, DOE de 17/10/97}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeit os de 17/10/97 a 12/11/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub "Art. 159. O funcion\'e1rio fiscal respons\'e1vel pelo parecer concl usivo e pela vistoria para concess\'e3o de inscri\'e7\'e3o cadastral dever\'e1:" \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosup ersub Nota}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e 3o anterior dada aos dispositivos abaixo pela Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01), efeitos de 29/09/01 a 12/11/03:\line }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 159.\line {\*\bkmkstart 159, V}{\*\bkmkend 159, V}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub V - verificar o atendimento \'e0s exig\'eancias previstas n o \'a7 5\'ba do art. 156.\line {\*\bkmkstart 159, 1o}{\*\bkmkend 159, 1o}}{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 1\'ba Tr atando-se de inscri\'e7\'e3o solicitada mediante apresenta\'e7\'e3o do DIC ser\'e1 obrigat \'f3ria a juntada do croqui ou mapa mencionado neste artigo, mesmo que o endere\ 'e7o seja do mais amplo conhecimento da fiscaliza\'e7\'e3o.\line {\*\bkmkstart 1 59, 2o}{\* \bkmkend 159, 2o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub \'a7 2\'ba Nas inscri\'e7\'f5es solicitadas por meios eletr\'f4nicos de processamento de dados, atrav\'e9s do DIC-e, a informa\'e7\'e3o de que trata o par\'e1gra fo anterior ser\'e1 substitu\'edda pelo preenchimento obrigat\'f3rio do campo \' 93refer\'eancia."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda\'e7\'e3o anterior dada ao inciso IV do art. 159 pela Altera\'e7\'e3 o n\'ba 15 (Decreto n\'ba 7729, de 29/12/99, DOE de 30/12/99), efeitos de 30/12/ 99 a 28/09/01: \line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 159, IV}{\*\bkmkend 159, IV}}{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub IV - verificar, no caso de microempresa, o disposto no p ar\'e1grafo \'fanico do art. 400-A."\line \line }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso IV, tendo sido acr escentado ao art. 159 pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7466, de 17/11/98, D OE de 18/11/98 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos d e 01/01/99 a 29/12/99:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub "{\*\bkmkstart 159, IV}{\*\bkmkend 159, IV}}{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub IV - verificar, no caso de micr oempresa, se no DIC est\'e1 preenchido o campo que informa o n\'famero da conta ou o n\'famero de controle junto ao agente arrecadador, quando exigido.}{\b0\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\stri ke0\v0\expnd0

\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 159. O Auditor Fisc al respons\'e1vel pelo parecer conclusivo e pela vistoria para conces\'e3o de in scri\'e7\'e3o cadastral dever\'e1: (efeitos at\'e9 16/10/97)\line {\*\bkmkstart 159, I}{\*\bkmkend 159, I}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub I - conferir o croqui ou mapa de localiza\'e7\'e3o do estabeleciment o ou do im\'f3vel rural, referido na al\'ednea "g" do inciso I do art. 154, deve ndo, inclusive, acrescentar outras informa\'e7\'f5es, indica\'e7\'f5es ou pontos de refer\'ean cia que facilitem a localiza\'e7\'e3o do im\'f3vel, tais como, outra denomina\'e 7\'e3o porventura atribu\'edda ao logradouro ou antiga numera\'e7\'e3o do im\'f3 vel; (efeitos at\'e9 12/11/03)\line {\*\bkmkstart 159, II}{\*\bkmkend 159, II}II - apor, no ca mpo pr\'f3prio do Documento de Informa\'e7\'e3o Cadastral (DIC), o c\'f3digo de atividade econ\'f4mica do estabelecimento, de acordo com o Anexo 3, ap\'f3s conf erir o ramo de atividade da empresa descrito no contrato social ou no instrument o de sua cria \'e7\'e3o, conforme o caso; (efeitos at\'e9 12/11/03)\line {\*\bkmkstart 159, II I}{\*\bkmkend 159, III}III - verificar, no DIC, se os campos correspondentes aos n\'fameros de telefone e/ou fax est\'e3o preenchidos, e, em caso negativo, cert ificar-se se e fetivamente o estabelecimento n\'e3o possui aqueles equipamentos. (efeitos at\'e 9 12/11/03)\line Par\'e1grafo \'fanico. Em nenhuma hip\'f3tese ser\'e1 dispensad a a anexa\'e7\'e3o do croqui ou mapa mencionado neste artigo, mesmo que o endere \'e7o seja do mais amplo conhecimento da fiscaliza\'e7\'e3o." (efeitos at\'e9 28/09/01)\line \ line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub N ota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub ao art. 159-A, tendo sido acrescentado pela }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 1 2/11/03, DOE de 13/11/03):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub Art. 159-A. Sem preju\'edzo de outras vistorias fiscais realizadas a qualquer tempo, dever\'e1 ser efetuada vistoria: (efeitos de 13/11/03 a 17/05/0 5)\line I - ap\'f3s a concess\'e3o da inscri\'e7\'e3o; \line II - no caso de mud an\'e7a de end ere\'e7o;\line III - para reinclus\'e3o de inscri\'e7\'e3o anteriormente baixada ;\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub IV - previamente, para reinclus\'e3o de inscri\'e7\'e3o anteriormente cancelada em decorr\'ea ncia das situa\'e7\'f5es previstas nos incisos I a V, VII, X a XII, XIV e XV do art. 171, casos em que a vistoria ser\'e1 realizada antes da decis\'e3o acerca d o pedido. (efeitos de 13/11/03 a 31/12/03)\line }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub \'a7 1\'ba Tratando-se de enquadramento no SimBahi a dever\'e1 ser observada as disposi\'e7\'f5es contidas no }{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 40}{\b0\i\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 0-A. }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (efeitos de 13/11/03 a 17/05/05)\lin e {\*\bkmkstart BM156____4o}{\*\bkmkend BM156____4o}}{\b0\i\ul0\strike0\v0\expnd 0\expndtw0

\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 2\'ba N\'e3o ser\'e1 realizada vistoria em estabelecimento situado em outra unidade da Federa\'e7\'e3o."}{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (efeitos de 13/11/03 a 17/05/05) \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosup ersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso IV do art. 159-A pela Altera\'e7\'e3o n\'ba }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 58 (Decreto n\'ba 9.188, de 28/09/2004, DOE de 29/09/2004), efeitos de 01/12/04 a 17/05/05:\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub antes da decis\'e 3o acerca do pedido,}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub nos seguintes casos:"\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub a) reinclus\'e3o de inscri\'e7\'e3o anteriormente cancelad a em decorr\'eancia das situa\'e7\'f5es previstas nos incisos I a V, VII, X a XI I, XIV a XVII do art. 171;\line b) concess\'e3o de inscri\'e7\'e3o para empresas enquadradas n a Classifica\'e7\'e3o Nacional de Atividades Econ\'f4micas/Fiscal (CNAE-Fiscal) sob os c\'f3digos 5050-4/00, 5151-9/01, 5151-9/02 e 5151-9/03, observado o dispo sto na cl\'e1u sula s\'e9tima do Protocolo ICMS 18/04."\line \line }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'e0 parte inicial do art. 1 59-B, tendo sido acrescentado }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03), efeitos de 13/11/03 a 17/05/05:\line }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 159-B. O sujeito passivo cuj a inscri\'e7 \'e3o tenha sido deferida para a condi\'e7\'e3o Normal, Empresa de Pequeno Porte ou Microempresa, bem como a pessoa jur\'eddica inscrita na condi\'e7\'e3o de Co ntribuinte Especial, dever\'e1 manter no estabelecimento para apresenta\'e7\'e3o ao fisco, at \'e9 a realiza\'e7\'e3o da primeira vistoria, fotoc\'f3pia:"\line \line }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O art. 160 foi revogado pela Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01) , efeitos a partir de 29/09/01.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 160 pela }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886 , de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub ), efeitos de 01/01/01 a 28/09/01:\line }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0 \expndtw0

\outl0\shad0\f1\fs20\cf0\nosupersub SE\'c7\'c3O V\line Da Anula\'e7\'e3o de Insc ri\'e7\'e3o\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Art. 160. Ser\'e1 anulada a inscri\'e7\'e3o dos estabelecimentos, cuj a concess\'e3o de Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais dependa de pr\'e9v ia vistoria, quando constatado que as instala\'e7\'f5es f\'edsicas do estabeleci mento s\'e3o incompat\'edveis com atividade a ser desenvolvida."\line \line }{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O par\'e1grafo \' fanico do art. 160 foi revogado pela Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 804 0 de 28/09/01, DOE de 29 e 30/09/01).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao par\'e1grafo \'fanico do art. 160 pel a Altera\'e7\'e3o n\'ba 19 (Decreto n\'ba 7842, de 11/09/00, DOE de 12/09/00), e feitos de 12/09/00 a 28/09/01:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub "Par\'e1grafo \'fanico. A anula\'e7\'e3o da inscri\'e7\'e3o s\'f 3 produzir\'e1 efeitos legais ap\'f3s a publica\'e7\'e3o no Di\'e1rio Oficial do Estado, pela unidade cadastradora, do respectivo edital, com especifica\'e7\'e3 o do n\'famero de inscri\'e7\'e3o, nome, raz\'e3o social ou denomina\'e7\'e3o do contribuinte. "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosu persub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub : }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub "{\*\bkmkstart 160}{\*\bkmkend 160}}{\b0\i\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Art. 160. Ser\'e1 anulada a inscri\'e7\'e3o do contribuinte, se ocorrer indeferimento do pedido de inscri\'e7\'e3o concedida nos termos do \'a7 2\'ba do art. 156. (efeitos at\'e9 31/12/00)\line Par\'e1gra fo \'fanico. A anula\'e7\'e3o da inscri\'e7\'e3o s\'f3 produzir\'e1 efeitos legais ap\'f3s a p ublica\'e7\'e3o de edital no Di\'e1rio Oficial do Estado, assinado pelo titular da unidade cadastradora, com especifica\'e7\'e3o do n\'famero de inscri\'e7\'e3o , nome, raz \'e3o social ou denomina\'e7\'e3o e endere\'e7o do contribuinte." (efeitos at\'e 9 11/09/00)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub do art. 161 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/1 2/00. DOE de 3 0 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "Art. 161. Sempre que ocorrer altera\'e7\'e3o de dados sujeitos ao cadas tramento, o co ntribuinte dever\'e1 requerer a atualiza\'e7\'e3o dos mesmos: - efeitos de 01/01 /01 a 12/11/01 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Altera\'e7\'e3o n\'ba 48 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1

\fs20\cf0\nosupersub (Decreto n\'ba 8740/03).\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - por meio eletr\'f4nico de trans miss\'e3o de dados, exceto quando requeridas pelos contribuintes indicados no \' a78\'ba do art . 154; - efeitos de 30/12/00 a 09/09/05 - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 21 (}{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886/00).\ line II - medi ante preenchimento do DIC (Anexo 7)." efeitos de 30/12/00 a 28/09/01 - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3 o n\'ba 27 (Decreto n\'ba 8040/01).\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ao \'a7 2\'ba do art. 161 pela Altera\'e7\' e3o n\'ba 48 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03), efeitos de 13/11/03 a 17/05/05: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba No caso de mudan\'e7a de uma para outra unidade cadastradora, a do n ovo domic\'edlio, ap\'f3s vistoria fiscal, comunicar\'e1 a altera\'e7\'e3o \'e0 unidade de ori gem, solicitando a remessa do dossi\'ea do contribuinte, constitu\'eddo de todos os documentos a ele correspondentes."\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub O inciso IV, do \'a7 2\'ba do art. 161 foi revogado pe la Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos a part ir de 16/09/99.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub O \'a7 3\'ba do art. 161 foi revogado pela Altera\'e7\'e3o n\'ba 48 (Decr eto n\'ba 8740, de 12/11/03, DOE de 13/11/03), efeitos a partir de 13/11/03.\lin e \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersu b Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada do \'a7 3\'ba do art. 161 pela Altera\'e7\'e3o n\'ba 17 (Decreto n\'b a 7824, de 17/07/00, DOE de 18/07/00), efeitos de 18/07/00 a 12/11/03:\line }{\b 0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 3\'ba Quand o o contribuinte for desenquadrado de of\'edcio do Regime Simplificado de Apura\ 'e7\'e3o do ICMS (SimBahia) ou do Regime Simplificado de Apura\'e7\'e3o do ICMS do Produtor Ru ral (SimBahia - Rural), a unidade cadastradora processar\'e1 a altera\'e7\'e3o, atrav\'e9s do preenchimento do DIC."\line \line }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 3\'ba do art. 161 pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf5 \nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/01/99 a 17/07/0 0}{\b\i0\ul0

\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 1 61, 3o}{\*\bkmkend 161, 3o}\'a7 3\'ba A unidade cadastradora dever\'e1 processar a altera \'e7\'e3o, atrav\'e9s do preenchimento do DIC, quando o contribuinte inscrito na condi\'e7\'e3o de microempresa ou empresa de pequeno porte for desenquadrado de of\'edcio do regime do SimBahia."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 4\'ba do art. 161 p ela }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e 3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 30/12/00 a 12/11/03:\ line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \'a7 4\'ba Existindo mais de um estabelecimento, sob a mesma titularidade, o enq uadramento de um dos estabelecimentos na condi\'e7\'e3o de microempresas ou empresas de pequen o porte, ou seu desenquadramento, implicar\'e1, respectivamente, na inclus\'e3o autom\'e1tica dos demais na mesma condi\'e7\'e3o ou em sua exclus\'e3o."\line \ line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ante rior dada ao \'a7 4\'ba do art. 161 pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7466, de 17/11/98, D OE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub ), }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/01/99 a 29/12/00:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub "{\*\bkmkstart 161, 4o}{\*\bkmkend 161, 4o}}{\b0\i\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 4\'ba Existindo mais de um estabelecimento, sob a mesma titularidade, inscritos na condi\'e7\'e3o de mi croempresas ou empresas de pequeno porte, o desenquadramento de um deles desse r egime implicar \'e1 a autom\'e1tica altera\'e7\'e3o da condi\'e7\'e3o dos demais."\line \line } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O \'a7 6\'ba do art. 161 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub fo i revogado pe}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub la}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Altera\'e7 \'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/05}{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 6\'ba do art . 161 foi dada pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, D OE de 13/11/03), efeitos de 13/11/03 a 17/05/05:\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0

\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 6\'ba }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Tratando-se de altera\'e7\'e3o efetuad a em decorr\'eancia de mudan\'e7a de endere\'e7o, se o contribuinte permanecer n o \'e2mbito da mesma circunscri\'e7\'e3o fiscal, tamb\'e9m ser\'e1 exigida a vistoria prevista no }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ar t. 159-A}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b .}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 6\'ba, tendo sido acrescentado ao art. 161 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos de 16/09/99 a 12/11 /03:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 6\ 'ba Tratando-se de altera\'e7\'e3o efetuada em decorr\'eancia de mudan\'e7a de e ndere\'e7o, se o contribuinte permanecer no \'e2mbito da mesma circunscri\'e7\'e 3o fiscal, tam b\'e9m ser\'e1 exigida a vistoria prevista no art. 156.""\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O \'a7 9\'ba do a rt. 161 foi re vogado pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13 /11/03), efeitos a partir de 13/11/03.\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 9\'ba, tendo sido acrescentado ao art. 161 pela Altera\'e7\'e3o n\'ba 34 (Decreto n\'ba 8276, de 2 6/06/02. DOE d e 27/06/02), efeitos de 27/06/02 a 12/11/03:\line }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 9\'ba Caso n\'e3o tenham apres entado os documentos especificados no \'a7 7\'ba do artigo 154}{\b0\i\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ,}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf6\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub por n\'e3o estarem obrigados no momento do pe dido de inscri \'e7\'e3o, os sujeitos passivos cujos titulares, s\'f3cios ou respons\'e1veis le gais sejam estrangeiros sem inscri\'e7\'e3o no CPF ou estejam domiciliados em ou tra unidade da Federa\'e7\'e3o, dever\'e3o apresent\'e1-los ao solicitar altera\ 'e7\'e3o de da dos cadastrais."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 161}{\*\bkmkend 161}Art. 161. Sempre que ocorrerem altera\'e7\'f5es dos dados cadastrais, o contribuinte dever\'e1 requ erer a atualiza\'e7\'e3o dos mesmos, mediante o preenchimento do DIC, que dever\ 'e1 ser apresentado \'e0 unidade cadastradora de sua circunscri\'e7\'e3o fiscal, anexando ao mesmo o Cart\'e3o de Inscri\'e7\'e3o e os documentos comprobat\'f3r ios da altera \'e7\'e3o pleiteada.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub " }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub (efeitos at\'e9 31/12/00)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0

\f1\fs20\cf0\nosupersub \'a7 1\'ba As altera\'e7\'f5es cadastrais dever\'e3o ser solicitadas pelo contribuinte: (efeitos at\'e9 09/09/05)\line I - previamentoe, nos casos de mudan\'e7a de endere\'e7o;\line II - no prazo de 30 dias, contado da data de sua ocorr\'eancia, nos demias casos, inclusive nas hip\'f3teses de venda do estabel ecimento ou fundo de com\'e9rcio, de transforma\'e7\'e3o, incorpora\'e7\'e3o, fu s\'e3o ou cis\'e3o, ou de sucess\'e3o motivado pela morte do titular ou propriet \'e1rio rural. \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 2\'ba Em se tratando de altera\'e7\'e3o efetuada em decorr\'eancia de mudan \'e7a de endere\'e7o de uma para outra unidade cadastradora, observar-se-\'e1 o seguinte: (efe itos at\'e9 12/11/03)\line I - o contribuinte apresentar\'e1 o DIC, devidamente preenchido e acompanhado dos documentos previstos no caput deste artigo, \'e0 re parti\'e7\'e3o fazend\'e1ria do novo domic\'edlio fiscal; (efeitos at\'e9 12/11/ 03)\line II a unidade cadastradora do novo domic\'edlio, ap\'f3s vistoria fiscal no local on de o contribuinte ir\'e1 estabelecer-se, comunicar\'e1 a altera\'e7\'e3o \'e0 un idade cadastradora de origem, solicitando a remessa do dossi\'ea do contribuinte ; (efeitos at \'e9 12/11/03)\line III - a unidade cadastradora do local de origem do contribui nte remeter\'e1 \'e0 unidade cadastradora do novo domic\'edlio, de imediato, o d ossi\'ea constitu\'eddo de todos os documentos a ele pertencentes; (efeitos at\' e9 12/11/03) \line IV - a unidade cadastradora do local de destino do contribuinte proceder\' e1 \'e0 fiscaliza\'e7\'e3o do mesmo, no prazo de 60 dias." (efeitos at\'e9 15/09 /99)\line {\*\bkmkstart 161, 3o}{\*\bkmkend 161, 3o}}{\b0\i\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub \'a7 3\'ba A un}{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub idade cadastradora dever\'e1 proces sar a altera\'e7\'e3o, atrav\'e9s do preenchimento do DIC, quando o contribuinte inscrito na c ondi\'e7\'e3o de microempresa for desenquadrado de of\'edcio desse regime." (efe itos at\'e9 31/12/98)\line {\*\bkmkstart 161, 4o}{\*\bkmkend 161, 4o}}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 4\'ba Existi ndo mais d e um estabelecimento, sob a mesma titularidade, inscritos na condi\'e7\'e3o de m icroempresas, o desenquadramento de um deles desse regime implicar\'e1 a autom\' e1tica altera\'e7\'e3o da condi\'e7\'e3o dos demais." (efeitos at\'e9 31/12/98)\ line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 5\'ba No s casos de aquisi\'e7ao de estabelecimento ou fundo de com\'e9rcio, transforma\' e7\'e3o, incorpora\'e7\'e3o, fus\'e3o ou cis\'e3o, ou de transmiss\'e3o de herde iro ou legat \'e1rio, bem como nos casos de mundan\'e7a de endere\'e7o, ser\'e1 mantido o mes mo n\'famero de inscri\'e7\'e3o, sempre que poss\'edvel."\line }{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 162.\line II - dur ante o lapso d e tempo entre a data em que o contribuinte requerer a baixa da inscri\'e7\'e3o \ 'e0 reparti\'e7\'e3o }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub fazend\'e1ria e o t\'e9rmino do exame de sua situa\'e7\'e3o fisca l. (efeitos at \'e9 17/07/00)\line {\*\bkmkstart 163, 2o}{\*\bkmkend 163, 2o}\'a7 2\'ba A paral isa\'e7\'e3o ser\'e1 concedida pelo prazo de at\'e9 180 dias, prorrog\'e1vel por igual per\'edodo, e ser\'e1 precedida de verifica\'e7\'e3o fiscal. (efeitos at\ 'e9 09/09/ 05)\line \'a7 1\'ba O contribuinte dever\'e1 requerer a suspens\'e3o de sua insc ri\'e7\'e3o mediante o preenchimento do DIC, ao qual ser\'e3o anexados: (efeitos at\'e9 28/09/01)\line I - o Cart\'e3o de Inscri\'e7\'e3o; (efeitos at\'e9 28/09 /01)\line \'a7

3\'ba A paralisa\'e7\'e3o tempor\'e1ria s\'f3 produzir\'e1 efeitos legais ap\'f 3s a publica\'e7\'e3o de edital no Di\'e1rio Oficial do Estado, assinado pelo ti tular da unidade cadastradora, com especifica\'e7\'e3o do n\'famero de inscri\'e 7\'e3o, nome, raz\'e3o social ou denomina\'e7\'e3o e endere\'e7o do contribuinte, e prazo da p aralisa\'e7\'e3o tempor\'e1ria." (efeitos at\'e9 11/09/00)\line \line }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \ 'a7 3\'ba do art. 163 pela Altera\'e7\'e3o n\'ba 19 (Decreto n\'ba 7842, de 11/0 9/00, DOE de 1 2/09/00), efeitos de 12/09/00 a 28/09/01:\line }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 3\'ba A paralisa\'e7\'e3o tempor\ 'e1ria s\'f3 produzir\'e1 efeitos legais ap\'f3s a publica\'e7\'e3o, no Di\'e1ri o Oficial do E stado, pela unidade cadastradora, do respectivo edital, com especifica\'e7\'e3o do n\'famero de inscri\'e7\'e3o, nome, raz\'e3o social ou denomina\'e7\'e3o do c ontribuinte, e prazo da paralisa\'e7\'e3o tempor\'e1ria."\line \line }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao ar t. 164 pela Al tera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeit os de 16/09/99 a 18/07/00:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 164}{\*\bkmkend 164}Art. 164. Fica disp ensado a forma liza\'e7\'e3o da paralisa\'e7\'e3o tempor\'e1ria nos termos do artigo anterior, em se tratando de contribuinte inscrito na condi\'e7\'e3o de ambulante ou contri buinte especial inscrito com CPF."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao art. 164 pela Altera\'e7 \'e3o n\'ba 9 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decret o n\'ba 7466, de 17/11/98, DOE de 18/11/98), }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/01/99 a 15/09/99:\line }{\b 0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 16 4}{\*\bkmkend 164}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Art. 164. N\'e3o h\'e1 necessidade de formaliza\'e7\'e3o da paralisa \'e7\'e3o temp or\'e1ria nos termos deste artigo, em se tratando de contribuinte i}{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub nscrito na condi\'e 7\'e3o de microempresa, empresa de pequeno porte, ambulante, contribuinte especi al ou contribu inte substituto."}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 31/12/98:\line }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 164. N\'e3o h \'e1 necessida de de formaliza\'e7\'e3o da paralisa\'e7\'e3o tempor\'e1ria nos termos deste art igo, em se tratando de contribuinte i}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub nscrito na condi\'e7\'e3o de microempresa, contri buinte especia

l ou contribuinte substituto."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 165. A reativa\'e7\'e3o da ins cri\'e7\'e3o o correr\'e1: (efeitos at\'e9 09/09/05)\line Par\'e1grafo \'fanico. A reativa\'e7\ 'e3o da inscri\'e7\'e3o ser\'e1 solicitada mediante preenchimento do DIC, seja p elo contribuinte ou pela autoridade fazend\'e1ria, assinalando-se a circunst\'e2 ncia de tratar -se de reativa\'e7\'e3o." (efeitos at\'e9 28/09/01)\line \line }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O inciso V do art. 167 foi revogado pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02 ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nos upersub Nota}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e 3o anterior dada ao inciso I do art. 167 pela Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01), efeitos de 29/09/01 a 12/11/03:\line }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 1 67, I}{\*\bkmkend 167, I}I - o Documento de Identifica\'e7\'e3o Eletr\'f4nico (D IE);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\ 'e7\'e3o anter ior dada ao inciso III do art. 167 pela Altera\'e7\'e3o n\'ba 16 }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7759 de 23/0 2/00, DOE de 2 4/02/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 24/02/00 a 12/11/03:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 167, III}{\*\bkmkend 167, III }}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub III - os document os de informa\'e7\'f5es econ\'f4mico-fiscais a que se refere o art. 332;"\line \ line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub N ota}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant eriror dada ao inciso III do art. 167 pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7466, de 17/11 /98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub efe itos de 01/01/99 a 23/02/00:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 167, III}{\*\bkmkend 167, III}}{\b0\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub III - a Decl ara\'e7\'e3o e Apura\'e7\'e3o Mensal do ICMS (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs22\cf0\nosupersub DMA}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub ) e sua C\'e9dula Suplementar (}{\b0\i\ul0\strike0\v0\exp nd0\expndtw0

\outl0\shad0\f1\fs22\cf0\nosupersub CS-DMA}{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ), quando for o caso, ou a Declara\'e7\'e3o do Movimento Econ\'f4mico de Microempresa e Empresa de Pequeno Porte (}{\b0\i\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs22\cf0\nosupersub DME}{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), relativamente \'e0s opera\'e 7\'f5es e presta\'e7\'f5es realizadas no exerc\'edcio at\'e9 o dia do encerramen to das ativida des;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosup ersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub : }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub "Art. 167. O contribuinte que encerrar suas atividades dever\'e1 requerer a bai xa da inscri\'e7\'e3o \'e0 reparti\'e7\'e3o fazend\'e1ria de sua circunscri\'e7\ 'e3o fiscal, mediante preenchimento do DIC, no prazo de 10 dias, contado da data da ocorr\'eancia, juntando ao mesmo: (efeitos at\'e9 12/11/03)\line I - o Cart\ 'e3o de Inscri \'e7\'e3o; (efeitos at\'e9 28/09/01)\line II - o Certificado de Habilita\'e7\'e3 o para o Regime de Diferimento, se for o caso;\line III - a Declara\'e7\'e3o e A pura\'e7\'e3o Mensal do ICMS (DMA) e sua C\'e9dula Suplementar (CS-DMA), quando for o caso, ou a Declara\'e7\'e3o do Movimento Econ\'f4mico de Microempresa (DME), esta quando se tratar de microempresa industrial ou de microempresa comercial varejista, re lativamente \'e0s opera\'e7\'f5es e presta\'e7\'f5es realizadas no exerc\'edcio at\'e9 o dia d o encerramento das atividades; (efeitos at\'e9 31/08/99)\line {\*\bkmkstart 167, IV}{\*\bkmkend 167, IV}IV - os documentos fiscais n\'e3o utilizados ou utilizad os parcialmente, com todas as suas vias devidamente canceladas;\line V - c\'f3pi a do comprovan te de pedido de cessa\'e7\'e3o de uso de m\'e1quina registradora, ECF ou PDV, no caso de estabelecimento usu\'e1rio de tais equipamentos;" (efeitos at\'e9 30/12 /02)\line {\*\bkmkstart 167, VI}{\*\bkmkend 167, VI}VI - memorando, datado e ass inado, em que indique o local, neste Estado, onde se encontrem os livros e documentos fiscais a serem examinados pela fiscaliza\'e7\'e3o."\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub O art. 168 foi revogado pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03).\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efe itos at\'e9 12/11/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub "Art. 168. Ao receber os documentos fiscais a que se refere o inciso IV do artigo anterior, a unidade cadastradora proceder\'e1 \'e0 inutiliza\'e7\' e3o dos mesmos, pelos m\'e9todos adotados pela Secretaria da Fazenda.\line Art. 169. Prelimina rmente, o pedido de baixa, j\'e1 instru\'eddo quanto \'e0 impress\'e3o dos docum entos fiscais, ser\'e1 remetido \'e0 fiscaliza\'e7\'e3o, que proceder\'e1 ao exa me da situa\'e7\'e3o fiscal do contribuinte, no prazo m\'e1ximo de 60 dias.\line {\*\bkmkstart169, Pargrafo nico}{\*\bkmkend 169, Pargrafo nico}Par\'e1grafo \'fanico. Em se tratando de respons\'e1vel por substitui\'e7\'e3o situado em outra unidade da Federa\'e7\ 'e3o inscrito na condi\'e7\'e3o de contribuinte substituto, o prazo para o exame fisca

l previsto neste artigo \'e9 de 180 dias."\line \line }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 170 pela Altera\'e 7\'e3o n\'ba 1 0 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98), efeitos de 31/12/98 a 17/0 7/00:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub "{\*\bkmkstart 170}{\*\bkmkend 170}Art. 170. Ser\'e1 indeferido o pedido de baixa de insc ri\'e7\'e3o do contribuinte que se encontrar com d\'e9bito inscrito em d\'edvida ativa da fazenda p\'fablica estadual ou quando n\'e3o for localizado o endere\' e7o indicado no memorando previsto no inciso VI do art. 167, passando a inscri\' e7\'e3o para a condi\'e7\'e3o de cancelada (arts. 162 e 185)."\line \line }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 170 pela Alt era\'e7\'e3o n \'ba 5 (Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98), efeitos de 04/03/98 a 30/12/98:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub \'93Art. 170. Ser\'e1 indeferido o pedido de baixa de inscri\'e7\'e3o do contribuint e que se encontrar com d\'e9bito inscrito em d\'edvida ativa da fazenda p\'fabli ca estadual, passando a ser considerada a inscri\'e7\'e3o como cancelada (arts. 162 e 185).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\ 'e7\'e3o origi n\'e1ria, efeitos at\'e9 03/03/98:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub \'93Art. 170. Ser\'e1 indeferido o pedido de b aixa de inscri\'e7\'e3o do contribuinte que se encontrar em d\'e9bito com a faze nda p\'fablica estadual, passando a ser considerada a inscri\'e7\'e3o cancelada (arts. 162 a 1 85).\line Par\'e1grafo \'fanico: N\'e3o se aplica o disposto neste artigo na hip \'f3tese de d\'e9bito parcelado e sem interrrup\'e7\'e3o no seu pagamento."\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o orig in\'e1ria, efe itos at\'e9 11/09/00:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub "Art. 171.\line V - quando o contribuinte estiver com sua i nscri\'e7\'e3o extinta ou baixada no CGC, por\'e9m ativa no Cadastro Estadual, a menos que se trate de pessoa dispensada de inscri\'e7\'e3o no CGC;"\line \line }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O inciso VI do art. 171 foi revoga do pela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/0 0}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), ef eitos a partir

de 30/12/00.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VI do art. 171 }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 13, }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 7691, d e 03/11/99, DOE de 04/11/99), efeitos de 04/11/99 a 29/12/00:\line }{\b0\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 171 , VI}{\*\bkmkend 171, VI}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub VI - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub na hip\'f3tese do }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub inciso III, do art. 406-A}{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 03/11/99:\line }{\b 0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 171. \line {\* \bkmkstart 171, VI}{\*\bkmkend 171, VI}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub VI - na hip\'f3tese do art. 406;"\line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b 0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\ 'e1ria, efeitos at\'e9 17/07/00:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub "Art. 171.\line {\*\bkmkstart 171, VII}{\*\bkmkend 171, VII }VII - pelo indeferimento do pedido de baixa;"\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso VIII , tendo sido acrescentado ao art. 171 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 03 /03/98, DOE de 04/03/98), efeitos de 04/03/98 a 28/05/03:\line }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "VIII - nas hip\'f3teses do art. 333, \'a7 11, e do art. 335, \'a7 7\'ba;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso IX, tendo sido ac rescentado ao art. 171 p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub ela a Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf5\nosupersub Decreto 7244, de 03/03/98}{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 04/03/98 a 04/05/98 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub IX -}{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub quando o contribuinte d eixar de atend

er a intima\'e7\'f5es referentes a programa\'e7\'f5es fiscais espec\'edficas, ev entualmente programadas e autorizadas mediante Portaria do Secret\'e1rio da Faze nda, desde que regularmente intimado por escrito."\line \line }{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XI II tendo sido acrescentado ao art. 171 pela Altera\'e7\'e3o n\'ba 15 (Decreto n\'ba 7729, de 2 9/12/99, DOE de 30/12/99), efeitos de 30/12/99 a 12/04/00:\line }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XIII - quando o contr ibuinte deixar de cumprir o prazo previsto para uso obrigat\'f3rio de equipamento Emissor de C upom Fiscal (ECF), nos termos do Decreto n\'ba 7636, de 21 de julho de 1999."\li ne \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupers ub Nota}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XV, tendo sido acrescentado ao art. 171 pela Altera\'e7\ 'e3o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01), efeitos de 29/09/01 a 12 /11/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub "XV - quando o contribuinte tiver indeferida sua inscri\'e7\'e3o, liberad a sem vistoria pr\'e9via, ap\'f3s a realiza\'e7\'e3o da vistoria para valida\'e7\'e3o \'96 \'9 3Cancelamento na Valida\'e7\'e3o."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 1\'ba do art. 171 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela A ltera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupers ub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), tendo este sido renumerado para \'a7 1\'ba, e feitos de 04/03/98 a 28/09/01:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba O cancelamento da inscri\'e7\'e3o, de of\'edcio, pela autoridade competente, ser\'e1 precedido de intima\'e7\'e3o por edital publica do no Di\'e1rio Oficial do Estado, identificando-se o contribuinte e fixando-se o prazo de 20 dias para a regulariza\'e7\'e3o."\line \line }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O \'a7 2\'ba do art. 171 foi revogado p ela Altera\'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98), efeitos a par tir de 31/12/98.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao \'a7 2\'ba, tendo sido acrescentado a o art. 171 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/ 98}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 04/ 03/98 a 30/12/98:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub "\'a7 2\'ba Nos }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20

\cf0\nosupersub casos de que cuida o inciso VIII, a responsabilidade pela public a\'e7\'e3o do edital a que se refere o par\'e1grafo anterior ser\'e1 da Ger\'ean cia de Informa\'e7\'f5es Econ\'f4mico-Fiscais (GEIEF) do Departamento de Arrecad a\'e7\'e3o, Cr \'e9dito e Controle (DARC) da Secretaria da Fazenda."\line \line }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeito s at\'e9 11/09/00:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub "Art. 172. A exclus\'e3o de contribuinte do Cadastro s\'f3 pro duzir\'e1 efei tos legais ap\'f3s a publica\'e7\'e3o de edital no Di\'e1rio Oficial do Estado, com indica\'e7\'e3o do n\'famero de inscri\'e7\'e3o, do nome, raz\'e3o social ou denomina\'e7\'e3o e do endere\'e7o do contribuinte, sendo competente para edita r o referido e dital:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda \'e7\'e3o anterior dada ao}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub inciso I do art. 172 foi dada pela }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 27 (Decr eto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01), efeitos de 29/09/01 a 28/07/04:\line }{\b0\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - o titul ar da Ger\'eancia de Informa\'e7\'f5es Econ\'f4mico-Fiscais, nas hip\'f3teses de cancelamento de inscri\'e7\'e3o de que cuidam os incisos I a VI e VIII a XV do artigo anterio r;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\no supersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub : }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada ao inciso I do art. 172 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 15 (Decreto n\'ba 7729, de 29/1 2/99, DOE de 30/12/99), efeitos de 30/12/99 a 28/09/01:\line }{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - o titular da Ger\'ea ncia de Informa\'e7\'f5es Econ\'f4mico-Fiscais, nas hip\'f3teses de cancelamento de inscri\'e7 \'e3o, de of\'edcio, de que cuidam os incisos I a VI e VIII a XIII do artigo ant erior;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada ao inciso I do art. 172 pela Altera\'e7\'e3o n\'ba 12 (}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n \'ba}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 7675, de 15/ 09/99. DOE de 16/09/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub ), efeitos de 16/09/00 a 29/12/99:\line }{\b0\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - o titular da Ger\'eancia de Informa\ 'e7\'f5es Econ\'f4mico-Fiscais, nas hip\'f3teses de cancelamento de inscri\'e7\' e3o, de of\'ed cio, de que cuidam os incisos I a VI e VIII a XII do artigo anterior;"\line \lin e }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\ b\i0\ul0

\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao inciso I do art. 172 pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02/99. D OE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub ), efeitos de 24/02/99 a 15/09/99:\line }{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub I - o titular da Ger\'eancia de Informa\'e7\'f5es Econ\' f4mico-Fiscais, nas hip\'f3teses de cancelamento de inscri\'e7\'e3o, de of\'edci o, de que cuidam os incisos I a VI e VIII do artigo anterior;"\line \line }{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso I do a rt. 172 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b pela Altera\'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/9 8), efeitos de 31/12/98 a 23/02/99:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub I - o titular da Ger\'eancia de Informa\'e7\'f5es Econ\'f4mic o-Fiscais (GEIEF) do Departamento de Arrecada\'e7\'e3o, Cr\'e9dito e Controle (D ARC) da Secret aria da Fazenda, nas hip\'f3teses de cancelamento de inscri\'e7\'e3o, de of\'edc io, de que cuidam os incisos I a VI e VIII do artigo anterior;"\line \line }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 30/12/98:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub I - o titular da Ger\'eancia de Informa\'e7\'f5es Econ\'f4mico-Fiscais (G EIEF) do Departamento de Administra\'e7\'e3o Tribut\'e1ria da Secretaria da Faze nda, nas hip \'f3teses de cancelamento de inscri\'e7\'e3o, de of\'edcio, de que cuidam os inc isos I a VI do artigo anterior;\'94\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II do art. 172 } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n \'ba 17 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00), efeitos de 18/07/00 a 28/0 9/01:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - o titular da unidade cadastradora da circunscri\'e7\'e3o do contribuinte, nas hip\ 'f3teses previstas no caput do art. 170, devendo, na data da publica\'e7\'e3o do edital, ser p reenchido e processado, de of\'edcio, o Documento de Informa\'e7\'e3o Cadastral (DIC)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o origin\'e1ria, efeitos at\'e9 17/07/00:\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - o titular da unidade cadast radora da circ

unscri\'e7\'e3o do contribuinte, na hip\'f3tese de cancelamento de inscri\'e7\'e 3o por indeferimento do processo de baixa, devendo, na data da publica\'e7\'e3o do edital, ser preenchido e processado, de of\'edcio, o Documento de Informa\'e7 \'e3o Cadastra l (DIC)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Reda \'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub do art. 173 pela Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 782 4, de 17/07/00 , DOE de 18/07/00), efeitos de 18/07/00 a 12/11/03:\line }{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 173. O contribuinte que tiver sua inscri\'e7\'e3o baixada ou cancelada poder\'e1 requerer, a qualquer t empo, a sua re inclus\'e3o, desde que cessada a causa determinante da exclus\'e3o, observado o disposto no par\'e1grafo \'fanico do art. 443-G ."\line \line }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 1\' ba do art. 173 pela Altera\'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. D OE de 31/12/98 ), efeitos de 31/12/98 a 15/09/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba Para requerer a reinclus\'e3o de i nscri\'e7\'e3o que se encontre cancelada, o contribuinte apresentar\'e1 o DIC na reparti\'e7 \'e3o fiscal da atual circunscri\'e7\'e3o do estabelecimento, oportunidade em qu e solicitar\'e1, se for o caso, a atualiza\'e7\'e3o dos dados cadastrais, devend o, ainda, colocar \'e0 disposi\'e7\'e3o da fiscaliza\'e7\'e3o os talon\'e1rios d e documentos f iscais e demais documentos e livros fiscais e cont\'e1beis."\line \line }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 5\'ba, tendo sido acrescentado ao art. 173 pela Altera\'e7\'e3o n\'ba 15 (Decreto n\'ba 7729, de 29/12/99, DOE de 30/12/99), efeitos de 30/12/99 a 30/12 /02:\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 5\ 'ba Para requerer a reinclus\'e3o de inscri\'e7\'e3o que se encontre cancelada n os termos do inciso XIII, do art. 171, o contribuinte apresentar\'e1 o DIC na re parti\'e7\'e3o fazend\'e1ria da atual circunscri\'e7\'e3o do estabelecimento, juntamente com o Pedido de Uso ou Cessa\'e7\'e3o de Uso de Equipamento para Controle Fiscal, de que trata o art. 762.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 17/07/00:\line }{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 173. O contribuinte q ue tiver sua inscri\'e7\'e3o baixada ou cancelada poder\'e1 requerer, a qualquer tempo, a sua reinclus\'e3o, desde que haja cessado a causa determinante da exclus\'e3o. (efei tos at\'e9 17/07/00)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub \'a7 1\'ba Para solicitar a reinclus\'e3o da inscri\'e7\'e3o que estiver c

ancelada, o contribuinte preencher\'e1 o DIC e colocar\'e1 \'e0 disposi\'e7\'e3o da fiscaliza\'e7\'e3o os talon\'e1rios de documentos fiscais e demais documento s e livros fiscais e cont\'e1beis.}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub (efeitos at\'e9 30/12/98)\line {\*\bkmkstart 173, 2o}{\*\bkmkend 173, 2o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub \'a7 2\'ba O}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub contribuinte com inscri\'e7\'e3o cancelada de of\'edcio, nas hip\'f3teses dos in cisos I a VI do art. 171, que solicitar a baixa do cadastro ter\'e1 sua situa\'e 7\'e3o alterada de \'93cancelada\'94 para "suspensa - pedido de baixa", permanec endo os s\'f3c ios na situa\'e7\'e3o de "irregular", at\'e9 o despacho decis\'f3rio do processo de baixa}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub . (efeitos at\'e9 15/09/99)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub \'a7 3\'ba }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub Para solicitar a reinclus\'e3o de inscri\'e7\'e3o que esteja baixada, o contribuinte preencher\'e1 o DIC, apresentando os documentos e xigidos no art . 154, conforme a sua condi\'e7\'e3o no Cadastro, na reparti\'e7\'e3o fiscal da atual circunscri\'e7\'e3o do estabelecimento." (efeitos at\'e9 12/11/03)\line \l ine }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub No ta}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\ 'e1ria, efeitos at\'e9 12/11/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub "Art. 174. Tendo sido indevida a exclus\'e3o, motivada por engano, erro ou qualquer outro motivo de ordem administrativa, o DIC ser\'e1 pre enchido pela reparti\'e7\'e3o fazend\'e1ria competente, para reinclus\'e3o de of \'edcio. (efei tos at\'e9 12/11/03)\line {\*\bkmkstart 175, III, b}{\*\bkmkend 175, III, b}b) M I - microempresa industrial; (efeitos at\'e9 31/12/98)\line {\*\bkmkstart 175, I II, c}{\*\bkmkend 175, III, c}c) MC - microempresa comercial varejista; (efeitos at\'e9 31/12/ 98)\line {\*\bkmkstart 175, III, d}{\*\bkmkend 175, III, d}d) MA - microempresa ambulante;" (efeitos at\'e9 31/12/98)\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos incisos I-A e III do a rt. 176 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Altera \'e7\'e3o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01), efeit os de 29/09/01 a 12/11/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 176, I-A}{\*\bkmkend 176, I-A}I-A - Doc umento de Info rma\'e7\'e3o Cadastral eletr\'f4nico (DIC-e), dispon\'edvel para acesso p\'fabli co no endere\'e7o eletr\'f4nico www.sefaz.ba.gov.br.\line {\*\bkmkstart 176, III }{\*\bkmkend 176, III}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub III - Documento de Identifica\'e7\'e3o Eletr\'f4nico (DIE), dispon\' edvel para acesso p\'fablico no endere\'e7o eletr\'f4nico www.sefaz.ba.gov.br."\ line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupe rsub Nota}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 28/09/01;\line }{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0

\shad0\f1\fs20\cf0\nosupersub "Art. 176. Ficam institu\'eddos os seguintes docum entos de cadastro:\line {\*\bkmkstart 176, I}{\*\bkmkend 176, I}I - Documento de Informa\'e7\'e3o Cadastral (DIC), Anexo 7;\line {\*\bkmkstart 176, II}{\*\bkmke nd 176, II}II - C\'e9dula Suplementar do Documento de Informa\'e7\'e3o Cadastral - Contribuint e com Inscri\'e7\'e3o \'danica (CS-DIC), Anexo 8;\line III - Cart\'e3o de Inscri \'e7\'e3o, Anexo 9." \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Reda\'e7\'e3o anterior dada ao par\'e1grafo \'fanico, tendo sido acre scentado ao ar t. 177 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/0 9/01), efeitos de 29/09/01 a 12/11/03:\line }{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 177, pargrafo nico}{\*\bkmkend 177, p argrafo nico}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Par\'e1grafo \'fanico. Servir\'e1 tamb\'e9m como documento de entrada de in forma \'e7\'e3o no Cadastro de Contribuintes, o DIC-e."\line \line }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 28/09/01:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "Art. 177. O Documento de Informa\'e7\'e3o Cadastral (DIC) servir\'e1 c omo documento de entrada de informa\'e7\'f5es no Cadastro de Contribuintes, devendo ser impres so em 2 vias, com a seguinte destina\'e7\'e3o:\line {\*\bkmkstart 177, I}{\*\bkm kend 177, I}I - 1\'aa via - processamento/dossi\'ea;\line {\*\bkmkstart 177, II} {\*\bkmkend 177, II}II - 2\'aa via - contribuinte."\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O art. 178 foi revogado pela Altera\'e7 \'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03).\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o art. 178 p ela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Al tera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01), efeitos de 29/0 9/01 a 12/11/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub "Art. 178. A C\'e9dula Suplementar do Documento de Informa\'e7\' e3o Cadastral - Contribuinte com Inscri\'e7\'e3o \'danica (CS-DIC) ser\'e1 impressa, em 2 vias , e servir\'e1 como documento de entrada de informa\'e7\'f5es, no Cadastro, dos diversos endere\'e7os do contribuinte que optar por inscri\'e7\'e3o \'fanica no Estado (art. 1 52, \'a7 5\'ba e \'a7 6\'ba, II, "a")."\line \line }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 28/09/ 01:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "Art. 178. A C\'e9dula Suplementar do Documento de Informa\'e7\'e3o Cadastral - Contribuint

e com Inscri\'e7\'e3o \'danica (CS-DIC) ser\'e1 impressa, tamb\'e9m, em 2 vias, com a mesma destina\'e7\'e3o prevista para o DIC, e servir\'e1 como documento de entrada de informa\'e7\'f5es, no Cadastro, dos diversos endere\'e7os do contrib uinte que opta r por inscri\'e7\'e3o \'fanica no Estado (art. 152, \'a7 5\'ba e \'a7 6\'ba, II, "a")\line Art. 179. O Cart\'e3o de Inscri\'e7\'e3o ser\'e1 emitido por processa mento eletr\'f4nico de dados, em uma \'fanica via, para cada estabelecimento, se rvindo como se u documento de identifica\'e7\'e3o."\line \line }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub O \'a7 1\'ba do art. 179 foi revogado pela Altera\'e7\'e 3o n\'ba 49 (Decreto n\'ba 8.853, de 23/12/03, DOE de 24/12/03), efeitos a parti r de 24/12/03.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o anterior dada ao \'a7 1\'ba do art. 179 pela Altera\'e7\'e3 o n\'ba 27 (De creto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01), efeitos de 29/09/01 a 23/12 /03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "\'a7 1\'ba O Documento de Identifica\'e7\'e3o Eletr\'f4nico (DIE) referente \'e0 empresa de constru\'e7\'e3o civil inscrita na condi\'e7\'e3o de Contribuinte Especial co nter\'e1 a observa\'e7\'e3o de que cuida o \'a7 6\'ba do art. 543."\line \line } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\ b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterio r dada ao par\'e1grafo \'fanico do art. 179, tendo sido renumerado para \'a7 1\' ba pela Altera \'e7\'e3o n\'ba 17 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00}{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 18/07/00 a 28/09/01: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub O Cart\'e3o de Inscri\'e7\'e3o referente \'e0 empresa de constru\'e7\'e3o civil inscrita na condi\'e7\'e3o de Contribuinte Especial conter\'e1 a observa\'e7\'e3o de que cuida o }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub \'a7 6\'ba do art. 543}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub ."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Reda\'e7\'e3o anterior dada ao par\'e1frafo \'fanico, tendo sido acrescentado ao art. 179 pela Altera\'e7\'e3o n\'ba 7 (Decreto n\'ba 7365, de 01/07/98, DOE de 02/07/98), efeitos de 02/07/98 a 17/07/00:\line }{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Par\'e1grafo \'fanico. Tratando-se de empresa de constr u\'e7\'e3o civil inscrita na condi\'e7\'e3o de contribuinte especial, a reparti\ 'e7\'e3o fazen d\'e1ria far\'e1 constar no Cart\'e3o de Inscri\'e7\'e3o a observa\'e7\'e3o de q ue cuida o \'a7 6\'ba do art. 543."\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0

\shad0\f1\fs20\cf0\nosupersub O \'a7 2\'ba do art. 179 foi revogado pela Altera\ 'e7\'e3o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01)\line \l ine }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub No ta}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterio r dada ao \'a7 2\'ba, tendo sido acrescentado ao art. 179 pela Altera\'e7\'e3o n \'ba 17 (Decre to n\'ba 7824, de 17/07/00, DOE de 18/07/00), efeitos de 18/07/00 a 28/09/01:\li ne }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\' a7 2\'ba N\'e3o ser\'e1 emitido Cart\'e3o de Inscri\'e7\'e3o para contribuintes inscritos na c ondi\'e7\'e3o de Produtor - SimBahia Rural."\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 29/09/01:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "Art. 180. O Cart\'e3o de Inscri\'e7\'e3o ser\'e1 fornecido ao contribu inte em at\'e9 30 dias ap\'f3s a inscri\'e7\'e3o ou altera\'e7\'e3o de dados nele constantes, ou quando houver solicita\'e7\'e3o de 2\'aa via em virtude de extravio ou dilace ra\'e7\'e3o."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 181 foi revogado pela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00, DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub ), efeitos a partir de 01/01/01.\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at \'e9 31/12/00:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub "{\*\bkmkstart 181}{\*\bkmkend 181}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub Art. 181. No caso de extravio ou dilacera\'e7\'e3o do Cart\'e3o de Inscri\'e7\'e3o, ser\'e1 fornecida 2\'aa via, a requerimento do contribuinte, mediante preenchimento do Documento de Informa\'e7\'e3o Cadastral (DIC).}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O art. 182 foi re vogado pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13 /11/03), efeitos a partir de 13/11/03.\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao art. 182 pela Altera\'e7 \'e3o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01), efeitos de 29/09/01 a 1 2/11/03:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Art. 182. No Documento de Identifica\'e7\'e3o Eletr\'f4nico (DIE) constar\'e3o, no m\'edni mo, os campos correspondentes a:\line I - n\'famero de registro no CNPJ (MF);\li ne II - n\'famero de inscri\'e7\'e3o estadual;\line III - nome ou raz\'e3o socia l;\line IV - l

ogradouro, n\'ba, complemento, bairro, munic\'edpio, UF, CEP e telefone;\line V - atividade econ\'f4mica;\line VI - condi\'e7\'e3o;\line VII - forma de pagament o;\line VIII - situa\'e7\'e3o cadastral vigente;\line IX - data da situa\'e7\'e3 o cadastral; \line X - observa\'e7\'f5es;\line XI - data da consulta"\line \line }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeito s at\'e9 28/09/01:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub "Art. 182. }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub No Cart\'e3o de Inscri\'e7\'e3o constar\'e3o os seguintes dados:\lin e I - o n\'famero da inscri\'e7\'e3o estadual;\line II - o nome, raz\'e3o social ou denomina\'e7\'e3o, e o nome de fantasia;\line III - o endere\'e7o do estabel ecimento;\line IV - o c\'f3digo de atividade econ\'f4mica;\line V - a circunscri\'e7\'e3o fisca l;\line VI - o CGC ou o CPF, conforme o caso;\line VII - a condi\'e7\'e3o cadast ral;\line VIII - a data de in\'edcio das atividades;\line IX - a data da emiss\' e3o."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 183 foi revo gado pela Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12 /00}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a part ir de 01/01/01.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 31/12/00:\line }{\b0\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 183 }{\*\bkmkend 183}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Ar t. 183. A impress\'e3o dos documentos previstos no art. 176 depender\'e1 de auto riza\'e7\'e3o da Secretaria da Fazenda, devendo os estabelecimentos gr\'e1ficos interessados r equer\'ea-la previamente \'e0 reparti\'e7\'e3o fiscal de sua circunscri\'e7\'e3o , instruindo o pedido com um fac-s\'edmile do documento a ser impresso, para exa me e aprova\'e7\'e3o da autoridade fiscal competente.\line {\*\bkmkstart 183, Pa rgrafo nico} {\*\bkmkend 183, Pargrafo nico}Par\'e1grafo \'fanico. dever\'e1 constar, no rodap\ 'e9 dos documentos referidos neste artigo, o n\'famero do processo que houver au torizado a impress\'e3o.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub O par\'e1grafo \'fanico do art. 183 foi revogado pela Altera\ 'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub D ecreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/01.\l ine \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o o rigin\'e1ria,

efeitos at\'e9 29/09/01:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub "Art. 184. O Documento de Informa\'e7\'e3o Cadastral (DI C) servir\'e1, tamb\'e9m, para registrar a inclus\'e3o, exclus\'e3o ou altera\'e 7\'e3o dos ele mentos de identifica\'e7\'e3o e localiza\'e7\'e3o dos principais respons\'e1veis tribut\'e1rios - titulares, s\'f3cios ou cond\'f4minos -, sejam pessoas f\'edsi cas ou jur\'eddicas, das empresas que se inscreverem no Cadastro."\line \line }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O par\'e1grafo \' fanico do art. 184 foi renumerado para \'a7 1\'ba pela Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01)\line \line }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 2\'ba, tendo sido ac rescentado ao art. 184 pela Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040 de 28/0 9/01, DOE de 2 9 e 30/09/01), efeitos de 29/09/01 a 12/11/03:\line }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba O pedido de exclus\'e3 o de s\'f3cio ou respons\'e1vel fora do prazo regulamentar ser\'e1 formalizado m ediante aprese nta\'e7\'e3o do DIC, devendo constar tamb\'e9m as informa\'e7\'f5es referente ao ingresso de novo s\'f3cio para fins de inclus\'e3o, juntando a este c\'f3pia do ato modificativo, da c\'e9dula de identidade e de comprovante de endere\'e7o do interessado a ser exclu\'eddo."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao inciso I do art. 185 pela Altera\'e7\ 'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosu persub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 04/03/98 a 15/09/99:\line }{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I -}{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "ca}{\b0\i \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ncelada de of\'edcio - ar t. 171, I a VI, VIII e IX"}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub ;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso III do art. 185 foi revogado pela Altera\'e7\'e3o n\'ba 5 (} {\b\i0\ul \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 724 4, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ), efeitos a partir de 04/03/98.\line \line }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efei tos at\'e9 03/ 03/98:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub "Art. 185.\line I - 'cancelada de of\'edcio - art. 171, I a VI}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub '}{\b0\i\ul0\stri ke0\v0\expnd0

\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ; (efeitos at\'e9 03/03/98)\line II I - 'cancelada - baixa indeferida - art. 171, VII}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub '}{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub ; (efeitos at\'e9 03/03/98)\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 186 pela }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e 3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/01/01 a 28/09/01: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 186. O contribuinte informar\'e1, no Documento de Informa\'e7\'e3o Cadastr al (DIC), os d ados de identifica\'e7\'e3o e localiza\'e7\'e3o do contador ou organiza\'e7\'e3o cont\'e1bil respons\'e1vel pelas escritas fiscal e cont\'e1bil do seu estabelec imento, bem como as exclus\'f5es ou altera\'e7\'f5es relacionadas com os referid os dados." \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosup ersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub O inciso I do art. 186 foi revogado pela Altera\'e7\'e3o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub O inciso II do art. 186 foi revogado pela Altera\'e7\'e3 o n\'ba 27 (Decreto n\'ba 8040 de 28/09/01, DOE de 29 e 30/09/01), efeitos a par tir de 29/09/01.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda\'e7\'e3o anterior dada ao par\'e1grafo \'fanico do art. 186 pela }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\' e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub De creto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 30/12/00 a 28/09/01, sendo r}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub enumerado par a \'a7 1\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Altera \'e7\'e3o n\'ba 34 (Decreto n\'ba 8276 de 26/06/02, DOE de 27/06/02)}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Par\'e1grafo \'f anico. As info rma\'e7\'f5es a que se refere o caput deste artigo, ser\'e3o corrigidas ou atual izadas pelos contador ou organiza\'e7\'e3o cont\'e1bil respons\'e1vel pelas escr itas fiscal e cont\'e1bil, mediante preenchimento do DIC ou via INTERNET."\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ante rior dada ao p

ar\'e1grafo \'fanico, tendo sido acrescentado ao art. 186 pela Altera\'e7\'e3o n \'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00), efeitos de 18/07/00 a 29/12/00:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub "} {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Par\'e1 grafo \'fanico.}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\no supersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub As informa \'e7\'f5es a que se refere o caput deste artigo, poder\'e3o ser corrigidas ou at ualizadas pelos contador ou organiza\'e7\'e3o cont\'e1bil respons\'e1vel pelas e scritas fiscal e cont\'e1bil, mediante preenchimento do DIC.}{\b0\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota}{\b0\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub : }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 28/09/01:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "{\*\bkmkstart 186}{\*\bkmkend 186}Art. 186. O contribuinte informar\'e 1, no Document o de Informa\'e7\'e3o Cadastral (DIC), os dados de identifica\'e7\'e3o e localiz a\'e7\'e3o do contador ou organiza\'e7\'e3o cont\'e1bil respons\'e1vel pelas esc ritas fiscal e cont\'e1bil do seu estabelecimento, bem como as exclus\'f5es ou a ltera\'e7\'f5e s relacionadas com os referidos dados. (efeitos at\'e9 31/12/00)\line I - por me io eletr\'f4nico de transmiss\'e3o de dados, exceto quando requerida pelos contr ibuintes indicados no \'a7 8\'ba do art. 154; (efeitos at\'e9 28/09/01)\line II - mediante pre enchimento do formul\'e1rio pr\'f3prio denominado Documento de Informa\'e7\'e3o Cadastral - DIC (Anexo 7)." (efeitos at\'e9 28/09/01)\line \line }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O art. 187 foi revogado pela Altera \'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01 /01.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\n osupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub : }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o origin\'e1ria, efeitos at\'e9 31/12/00:\line }{\b0\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 187}{\*\bkmkend 187 }}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 187. Poder\' e1 ser institu\'eddo n\'famero de inscri\'e7\'e3o simb\'f3lica para fins de apro pria\'e7\'e3o de receitas origin\'e1rias de pessoas n\'e3o inscritas.}{\b0\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO III\line DOS DOCUMENTOS FISCAIS \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O I\line Das Disposi\'e7\'f5es Comuns a Todos os Documentos \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O I\line Das Esp\'e9cies de Documento s Fiscais \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 192}{\*\bkmkend 192}{\b Art. 192. }{\b0 S\'e3o os seguintes os documentos fiscais (Conv. SINIEF s/n\'ba, de 15/12 /70, Conv. SINIEF 06/89 e Ajustes SINIEF 03/78, 04/78, 01/85, 01/86, 04/86, 04/8 7, 02/88, 01/8 9, 2/89, 04/89, 06/89, 10/89, 13/89, 14/89, 15/89, 16/89, 19/89, 20/89, 28/89, 0 1/93, 03/94, 01/95, 02/95, 03/95 e 04/95):

\par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, I}{\*\bkmkend 192, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Nota Fiscal, m odelos 1 e 1-A (Anexos 15 e 16); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, I-A}{\*\bkmkend 192, I-A}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I-A -}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Nota Fis cal Eletr\'f4n ica \'96 NF-e (Ajuste SINIEF 07/05); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I-A do }{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 192 foi dada pela Altera\'e7\'e3o n\'ba 11 9 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Dec reto n\'ba 11523}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub , de 06/05/09, DOE de 07/05/09), efeitos a partir de 07/05/09.\line \line Reda\'e7\' e3o anterior dada ao inciso I-A tendo sido acrescentado ao }{\b\i\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 192 pela Altera\'e7\'e3o n\ 'ba 79 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n\'ba 10.066}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub , de 03/08/06, DOE de 04/08/06) efeitos de 04/08/06 a 06/05/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I-A - Nota Fiscal Eletr\'f4nica \'96 NF-e;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, II}{\*\bkmkend 192, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Nota Fiscal de Venda a Co nsumidor, modelo 2 (Anexo 17); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, III}{\*\bkmkend 192, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Cupom Fi scal; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso III do }{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 192 foi dada pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02).\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\' e1ria, efeitos at\'e9 30/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub "III - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Cupom Fiscal de m\'e1quina registradora, Cupom Fiscal ECF e Cu pom Fiscal PDV ;" \par }\pard \ql\sl0\slmult1\sb0\sa0\li1080\ri0\fi0 {\*\bkmkstart 192, IV}{\*\bkm

kend 192, IV}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub IV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub revogado. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso IV do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 192 foi revogado p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10.396, de 06/07/07, DOE de 07 e 08 /07/07), efeitos a partir de 01/07/07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao incis o IV do }{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 192 f oi dada pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf5\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/01/99 a 30/06/07: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - Nota Fiscal - Microempresa (Anexo 18);"\line \line }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\ line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " IV - Nota F iscal - Microempresa Comercial Varejista (Anexo 18);". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, IV-A}{\*\bkmkend 192, IV-A} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV-A revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso IV-A do caput do art. 192 foi revogado p}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10.396 , de 06/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/07.\line \line } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao inciso IV-A foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 192 pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7 466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub efeitos de 01/01/99 a 30/06/07:\line }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV-A - Nota Fiscal - Empresa de Peq

ueno Porte (An exo 18-A);" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, IV-B}{\*\bkmkend 192, IV-B} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV-B -} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Nota Fiscal de Prod utor Rural (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu persub Anexo 94}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub ); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso IV-B foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 192 pela Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 78 24, de 17/07/00, DOE de 18/07/00). \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, V}{\*\bkmkend 192, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Nota Fiscal/Co nta de Energia El\'e9trica, modelo 6 (Anexo 19); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, VI}{\*\bkmkend 192, VI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Nota Fiscal - Opera\'e7 \'f5es em Bolsa (Anexo 20); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, VII}{\*\bkmkend 192, VII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Nota Fis cal Avulsa (An exo 21); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, VIII}{\*\bkmkend 192, VIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Nota Fiscal de Serv i\'e7o de Comunica\'e7\'e3o, modelo 21 (Anexo 22); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, IX}{\*\bkmkend 192, IX}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Nota Fiscal de Servi\'e7o de Telecomunica\'e7\'f5es, modelo 22 (Anexo 23); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, X}{\*\bkmkend 192, X}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Nota Fiscal de Servi\'e7o de Transporte, modelo 7 (Anexo 24); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, X-A}{\*\bkmkend 192, X-A}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X-A - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Nota Fis cal de Servi \'e7o de Transporte Ferrovi\'e1rio, modelo 27; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub O inciso X-A foi acrescentado a}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub o }{\b\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 192}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 81 (}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10.156}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 13/11/06, DOE de 14/11/06), efeitos a partir de 14/11/06. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, XI}{\*\bkmkend 192, XI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conheciment o de Transport e Rodovi\'e1rio de Cargas, modelo 8 (Anexo 25); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, XII}{\*\bkmkend 192, XII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conhecim ento de Transp orte Aquavi\'e1rio de Cargas, modelo 9 (Anexo 26); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, XIII}{\*\bkmkend 192, XIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conhe cimento A\'e9r eo, modelo 10 (Anexo 27); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, XIV}{\*\bkmkend 192, XIV}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIV - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conhecim ento de Transp orte Ferrovi\'e1rio de Cargas, modelo 11 (Anexo 28); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, XIV-A}{\*\bkmkend 192, XIVA}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIV-A }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub - Co nhecimento de Transporte Multimodal de Cargas, mod. 26, Conv. SINIEF 06/89 (Anexo 28-A). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XIV-A foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 192 pela Altera\'e7\'e3o n\'ba 48 (Decret o n\'ba 8740, de 12/11/03, DOE de 13/11/03), efeitos a partir de 01/09/03. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIV-B -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub Conhecimento de Transporte Eletr\'f4nico \'96 CT-e (Ajuste SINIE F 09/07); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XIV-B foi acrescentado ao}{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 192 pela Altera\'e7\'e3o n\'ba 119 (Decret o n\'ba 11523}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu

persub , de 06/05/09, DOE de 07/05/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub ), efeitos a partir de 07/05/09. \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, XV}{\*\bkmkend 192, XV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Despacho de Transporte, m odelo 17 (Anexo 29); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub Ordem de Coleta de Cargas, modelo 20 (Anexo 30); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, XVII}{\*\bkmkend 192, XVII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Manif esto de Carga, modelo 25 (Anexo 31); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, XVIII}{\*\bkmkend 192, XVII I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Au toriza\'e7\'e3 o de Carregamento e Transporte, modelo 24 (Anexo 32); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub Bilhete de Passagem Rodovi\'e1rio, modelo 13 (Anexo 33); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub Bilhete de Passagem Aquavi\'e1rio, modelo 14 (Anexo 3 4); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub Bilhete de Passagem e Nota de Bagagem, modelo 15 (An exo 35); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub Bilhete de Passagem Ferrovi\'e1rio, modelo 16 (Anex o 36); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub Resumo de Movimento Di\'e1rio, modelo 18 (Anexo 37 ); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXIV - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXIV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub do art. 192 foi revogado pela Altera\'e7\'e3o n\'ba 38 (Decreto n\' ba 8413, de 30/12/02. DOE de 31/12/02).\line \line }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeito s at\'e9 30/12 /02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "XXIV - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Atestado de Interven\'e7\'e3o em M\'e1quina Registradora (Anexo 66);}{\b0\ i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "

\par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXV - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXV do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub do art. 192 foi revogado pela Altera\'e7\'e3o n\'ba 38 (Decreto n\' ba 8413, de 30/12/02. DOE de 31/12/02).\line \line }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inci so XXV do }{\b \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 192 pela Altera\'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98 ), efeitos de 31/12/98a 30/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub "XXV - Atestado de Interven\'e7\'e3o T\'e9cnica em Equipament o para Controle Fiscal (Anexo 70);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 30/12/ 98:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub \'93}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b XXV - Atesta do de Interven\'e7\'e3o em Equipamento Emissor de Cupom Fiscal (ECF) (Anexo 70); }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'94} {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, XXVI}{\*\bkmkend 192, XXVI} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXVI revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXVI do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub do art. 192 foi revogado pela Altera\'e7\'e3o n\'ba 38 (Decreto n\' ba 8413, de 30/12/02. DOE de 31/12/02).\line \line }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeito s at\'e9 30/12 /02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "XXVI - Atestado de Interven\'e7\'e3o em PDV (Anexo 74);" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, XXVII}{\*\bkmkend 192, XXVI I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXVII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Gu ia para Libera \'e7\'e3o de Mercadoria Estrangeira sem Comprova\'e7\'e3o do Recolhimento do ICM S (Anexo 87-A) (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0 \nosupersub 132/98); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub A reda\'e7\'e3o atual do inciso XXVII do }{\b\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub art. 192 foi dada pela Altera\'e7\'e3o n\'ba 1 1 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Dec reto n\'ba 753 3, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ), efeitos a partir de 17/12/99.\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ori gin\'e1ria: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "XXVII - Declara\'e7\'e3o de Exonera\'e7\'e3o do ICMS na Entrada de Mercadoria E strangeira (Anexo 87);". \par }\pard \s14 \qj\sa180\fi1054\tx2430 {\*\bkmkstart 192, XXVII-A}{\*\bkmkend 192, XXVII-A}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub XXVII-A -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub Cer tificado de Coleta de \'d3leo Usado (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub Conv\'eanio ICMS}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 38/00); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso XXVII-A foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 192 pela Altera\'e7\'e3o n\'ba 20 (Decret o n\'ba 7867 de 01/11/00, DOE de 02/11/00). \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXVIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub outros documentos institu\'eddos mediante regimes especiais, ta is como: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 192, XXVIII, a}{\*\bkmken d 192, XXVIII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub Relat \'f3rio de Emiss\'e3o de Conhecimentos A\'e9reos (}{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Ajuste SINIEF}{\b0\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 10/89); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 192, XXVIII, b}{\*\bkmken d 192, XXVIII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub Relat \'f3rio de Embarque de Passageiros (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub Ajuste SINIEF}{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f0\fs24\cf0\nosupersub 10/89); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 192, XXVIII, c}{\*\bkmken d 192, XXVIII, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub Rela \'e7\'e3o de Despachos (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s24\cf0\nosupersub Ajuste SINIEF}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub 19/89); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 192, XXVIII, d}{\*\bkmken d 192, XXVIII, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos

upersub Despac ho de Cargas em Lota\'e7\'e3o (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub Ajuste SINIEF}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 19/89); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 192, XXVIII, e}{\*\bkmken d 192, XXVIII, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub Despac ho de Cargas Modelo Simplificado (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub Ajuste SINIEF}{\b0\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f0\fs24\cf0\nosupersub 19/89); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub f) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A al\'ednea "f", do inciso XXVIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub do art. 192 foi revogada pela Altera\'e7\'e3o n\'ba 69 } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9651}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 16/11/05 , DOE de 17/11/05), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub efeitos a partir de 01/01/06.\line \line Reda\'e7\'e3o anterior dada}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'e0 al\'ednea "f ", do inciso XXVIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub art. 192 pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeit os de 01/03/99 a 31/12/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub "{\*\bkmkstart 192, XXVIII, f}{\*\bkmkend 192, XXVIII, f}}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub f) }{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Demonstrativo de Apu ra\'e7\'e3o do ICMS - DAICMS (Ajustes SINIEF 10/89, 19/89 e 28/89);"\line \line }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin \'e1ria, efeitos at\'e9 28/02/99:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub "{\*\bkmkstart 192, XXVIII, f}{\*\bkmkend 192, XXVIII, f}}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub f) Demon s}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub trati vo de Apura \'e7\'e3o do ICMS - DAICMS (Ajustes SINIEF 10/89, 19/89 e 28/89; Conv\'eanio ICM 04/89);}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b ". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub g) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br

sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A al\'ednea "g", do inciso XXVIII do }{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub do art. 192 foi revogada pela Altera\'e7\'e3o n\'ba 69 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9651}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 16/11/05 , DOE de 17/11/05), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub efeitos a partir de 01/01/2006.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 31/12/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub "{\* \bkmkstart 192, XXVIII, g}{\*\bkmkend 192, XXVIII, g}}{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub g) Demonstrativo de Apura\'e7\'e3 o do Complemento do ICMS - DCICMS (Ajuste SINIEF 19/89);" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 192, XXVIII, h}{\*\bkmken d 192, XXVIII, h}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub h) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub Demons trativo de Contribuinte Substituto do ICMS - DSICMS (}{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Ajuste SINIEF}{\b0\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 19/89); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 192, XXVIII, i}{\*\bkmken d 192, XXVIII, i}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub i) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub Extrat o de Faturamento (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub Ajuste SINIEF}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0 \fs24\cf0\nosupersub 20/89); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 192, XXVIII, j}{\*\bkmken d 192, XXVIII, j}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub j) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub Docume nto de Excesso de Bagagem (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf0\nosupersub Ajuste SINIEF}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub 14/89); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 192, XXVIII, l}{\*\bkmken d 192, XXVIII, l}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub l) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub Nota F iscal-Ordem de Servi\'e7o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 192, XXVIII, m}{\*\bkmken d 192, XXVIII, m}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub m) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub Requis i\'e7\'e3o de Pe\'e7as; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 192, XXVIII, n}{\*\bkmken d 192, XXVIII, n}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub n) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub Ordem de Servi\'e7o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 192, XXVIII, o}{\*\bkmken d 192, XXVIII, o}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub o) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos

upersub Pedido de Fornecimento de Pe\'e7as; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 192, XXVIII, p}{\*\bkmken d 192, XXVIII, p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub p) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub Autori za\'e7\'e3o para Movimenta\'e7\'e3o de Vasilhames (AMV) - (}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv. ICMS}{\b0\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 99/96). \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub q)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub Guia de Transporte de Valores (GTV) - }{\b0\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Ajuste SINIEF}{\b0\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 20/89}{\b0\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub . \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A al\'ednea "q" foi acrescentada ao inciso XXVIII do }{\b\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 192 pela Altera\'e7\'e3o n \'ba 49 (Decreto n\'ba 8.853, de 23/12/03, DOE de 24/12/03). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 192, Pargrafo nico}{\*\bkmken d 192, Pargrafo nico}{\b Par\'e1grafo \'fanico. }{\b0 S\'e3o dispensados da emiss\ 'e3o de documentos fiscais: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, p. nico, I}{\*\bkmkend 192, p. nico, I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers ub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b o produt or rural e o extrator, pessoas f\'edsicas, n\'e3o equiparados a comerciante ou a industrial, excetuados os enquadrados no regime SimBahia Rural; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I, do par\'e1grafo \'fanico do art. 192 foi dada pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09 /05).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Reda\'e7\'e3o anterior dada ao inciso I, do par\'e1grafo \'fanico do art. 192 pela Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00): \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - o produtor rural e o extrator, pessoas f\'edsicas, n\'e3o equiparados a com erciante ou a industrial, excetuados os inscritos na condi\'e7\'e3o de produtorSimBahia Rural ;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda\'e7\'e3o anterior dada ao inciso I, do par\'e1grafo \'fanico do art . 192 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - o produtor rura l e o extrator , quando n\'e3o equiparados a comerciantes ou a industriais (art. 38), ainda que

se trate de estabelecimento eventualmente inscrito na condi\'e7\'e3o de contrib uinte especial;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - o produtor rural e o extrator, quan do n\'e3o equiparados a comerciantes ou a industriais (art. 38); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, Pargrafo nico, II}{\*\bkmkend 192, Pargrafo nico, II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\ cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\ cf0 \nosupersub o }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\no supersub ambulante }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub art. 424}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub . \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso II, do par\'e1grafo \'fanico do art. 192 foi dada pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf5\nosupersub Decreto n\'ba 7466, de 17/11/98}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 18/11/98), }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 01/01/99}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\ 'e7\'e3o anter ior dada ao inciso II, do par\'e1grafo \'fanico do art. 192 pela Altera\'e7\'e3o n\'ba 3 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupers ub Decreto n\'ba 6523, de 11/07/97, DOE de 12/07/97}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub );}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub "II - a microempresa ambulante (art. 424).\'94 \line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub " II - a microempresa ambulante." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 192, pargrafo nico, III}{\*\bkmken d 192, pargrafo nico, III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs2 4\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 24\cf0 \nosupersub as remessas internas e interestaduais realizadas entre estabelecimen tos da Associa\'e7\'e3o das Pioneiras Sociais, localizados nos Estados do Amap\' e1, da Bahia, do Cear\'e1, do Maranh\'e3o, de Minas Gerais, do Par\'e1, do Rio d e Janeiro e no Distrito Federal, de bens pertencentes ao seu ativo e de materiais de uso ou co nsumo, devendo, em substitui\'e7\'e3o, utilizar o Documento de Controle e Movime nta\'e7\'e3o de Bens \'96 DCM, observadas as disposi\'e7\'f5es do Protocolo ICMS 05/02; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub A reda\'e7\'e3o atual do inciso III, do par\'e1grafo \'fanico do art . 192 foi dada pela Altera\'e7\'e3o n\'ba 93 (Decreto n\'ba 10459, de 18/09/07, DOE de 19/09/0 7), efeitos a partir de 19}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub /09/07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III, do p ar\'e1grafo \'fanico do art. 192 pela Altera\'e7\'e3o n\'ba 73 (Decreto n\'ba 9760, de 18/01 /06, DOE de 19/01/06), efeitos de 19/01/06 a 18/09/07:\line }{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - as remessas interna s e interestad uais realizadas entre estabelecimentos da Associa\'e7\'e3o das Pioneiras Sociais , localizados nos Estados do Amap\'e1, da Bahia, do Cear\'e1, do Maranh\'e3o, de Minas Gerais, do Rio de Janeiro e no Distrito Federal, de bens pertencentes ao seu ativo e de materiais de uso ou consumo, devendo, em substitui\'e7\'e3o, utilizar o Documen to de Controle e Movimenta\'e7\'e3o de Bens \'96 DCM, observadas as disposi\'e7\ 'f5es do Protocolo ICMS 05/02."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III tendo sido acr escentado ao par\'e1grafo \'fanico do art. 192 pela Altera\'e7\'e3o n\'ba 34 (De creto n\'ba 8276, de 26/06/02. DOE de 27/06/02):\line }{\b0\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub III- as remessas internas e interestaduais realiz adas entre estabelecimentos da Associa\'e7\'e3o das Pioneiras Sociais, localizad os nos Estados da Bahia, do Cear\'e1, do Maranh\'e3o, de Minas Gerais, do Rio de Janeiro e no Distrito Federal, de bens pertencentes ao seu ativo e de materiais de uso ou con sumo, devendo, em substitui\'e7\'e3o, utilizar o Documento de Controle e Movimen ta\'e7\'e3o de Bens \'96 DCM, observadas as disposi\'e7\'f5es do Protocolo ICMS 05/02." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub as remessas internas e interestaduais realizadas entr e estabelecime ntos da Tecnologia Banc\'e1ria S/A, localizados nos Estados signat\'e1rios do Pr otocolo ICMS 29/11, de bens pertencentes ao seu ativo e de materiais de uso ou c onsumo, devendo, em substitui\'e7\'e3o, utilizar o Documento de Controle e Movim enta\'e7\'e3o de Bens - DCM / Guia de Remessa de Material - GRM, observadas as disposi\'e7\'f5 es previstas no citado acordo interestadual. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso IV foi acrescentado ao par\'e1grafo \'fanico do art. 192 }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Alt era\'e7\'e3o n \'ba 146 (Decreto n\'ba 12955, de 20/06/11, DOE de 21/06/11), efeitos a partir d e 21/06/11. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O II\line Da Autoriza\'e7\'e3o para I mpress\'e3o de Documentos Fiscais \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 193}{\*\bkmkend 193}{\b Art. 193. }{\b0 Os documentos fiscais referidos no artigo anterior, inclusive os aprovado s atrav\'e9s de regime especial, s\'f3 poder\'e3o (Conv. SINIEF s/n\'ba, de 15/1 2/70, Conv. SI NIEF 06/89 e Ajuste SINIEF 4/86}{\b0\fs20 ): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\

brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\*\bkmkstart 193 (nota)}{\*\bkmkend 193 (nota) }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Nota: }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o a tual do art. 193 foi dada pela Altera\'e7\'e3o n\'ba 3 (}{\b\i0\ul\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 6523, de 11/07/97, DOE de 12/0 7/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ). \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7 \'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Art. 193. Os documentos fiscais referidos no artigo anterior, in clusive os apr ovados atrav\'e9s de regime especial, s\'f3 poder\'e3o (Conv. SINIEF s/n\'ba, de 15/12/70, Conv. SINIEF 06/89 e Ajuste SINIEF 4/86):\line I - ter a sua impress\ 'e3o autorizada mediante apresenta\'e7\'e3o do formul\'e1rio Pedido de Autoriza\ 'e7\'e3o para Impress\'e3o de Documentos Fiscais (PAIDF), Anexo 10\line II - ser impressos med iante pr\'e9via autoriza\'e7\'e3o da Inspetoria Fiscal do domic\'edlio do contri buinte requerente, mediante o preenchimento do formul\'e1rio Autoriza\'e7\'e3o p ara Impress \'e3o de Documentos Fiscais (AIDF), Anexo 11, ao qual ser\'e1 anexada, conforme o caso, a C\'e9dula Suplementar \'93A\'94 ou \'93B\'94 daquele formul\'e1rio, a saber:\line a) C\'e9dula Suplementar \'93A\'94 - Autoriza\'e7\'e3o \'danica para Impress\'e3o de Documentos Fiscais - Usu\'e1rio de Sistema Eletr\'f4nico de Processamento de Dados (CSA-AIDF), Anexo 12, no caso de empresa que possuir mais de um estabeleci mento neste Estado, sendo utilizado documento fiscal com numera\'e7\'e3o tipogr\ 'e1fica \'fani ca, atendidas as regras dos arts. 695 e 696;\line b)}{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub C\'e9dula Suplementar \'93B\'94 - Autori za\'e7\'e3o pa ra Impress\'e3o de Documentos Fiscais - Usu\'e1rio de Regime Especial (CSB-AIDF) , Anexo 13, quando se tratar de contribuinte ao qual tiver sido concedido regime especial para utiliza\'e7\'e3o de documentos fiscais n\'e3o previstos na legisl a\'e7\'e3o ou que contiverem especifica\'e7\'f5es diversas das previstas nos modelos convencio nais\line \'a7 1\'ba No tocante \'e0 impress\'e3o de documentos fiscais, o dispo sto nos incisos I e II deste artigo aplica-se, tamb\'e9m:\line I - quando a impr ess\'e3o dos d ocumentos fiscais for realizada em tipografia do pr\'f3prio usu\'e1rio;\line II - no caso de o estabelecimento gr\'e1fico e o encomendante estarem situados em u nidades da Federa\'e7\'e3o diferentes, hip\'f3tese em que:\line a) sendo o encom endante estabe lecido neste Estado e o estabelecimento gr\'e1fico situado em outra unidade da F edera\'e7\'e3o:\line 1 - o contribuinte encomendante dever\'e1, previamente, obt er autoriza\'e7\'e3o junto \'e0 Inspetoria Fiscal de sua circunscri\'e7\'e3o, me diante os form ul\'e1rios PAIDF e AIDF, al\'e9m de atender \'e0s exig\'eancias porventura previ stas na legisla\'e7\'e3o da unidade federada onde deva ser impressa a documenta\ 'e7\'e3o;\line 2 - cumprida a exig\'eancia do item anterior, o estabelecimento g r\'e1fico deve r\'e1 requerer autoriza\'e7\'e3o junto \'e0 reparti\'e7\'e3o fiscal da unidade d a Federa\'e7\'e3o onde estiver situado;\line b) sendo o estabelecimento gr\'e1fi co situado neste Estado, ao receber encomenda de impress\'e3o de documentos fisc ais de contrib uinte localizado em outra unidade da Federa\'e7\'e3o, s\'f3 poder\'e1 efetuar a

impress\'e3o ap\'f3s autoriza\'e7\'e3o da Inspetoria Fiscal a que estiver vincul ado, neste Estado, devendo ser extra\'edda uma via adicional da referida autoriz a\'e7\'e3o, pa ra ser remetida \'e0 reparti\'e7\'e3o do fisco da unidade federada onde estiver situado o estabelecimento encomendante.\line \'a7 2\'ba A reparti\'e7\'e3o fazen d\'e1ria manter\'e1 controle dos pedidos de autoriza\'e7\'e3o de impress\'e3o de documentos fi scais.\line \'a7 3\'ba Caber\'e1 \'e0 Ger\'eancia de Informa\'e7\'f5es Econ\'f4m ico-Fiscais (GEIEF) do Departamento de Administra\'e7\'e3o Tribut\'e1ria da Secr etaria da Fazenda autorizar a impress\'e3o da Nota Fiscal Avulsa, de emiss\'e3o exclusiva da S ecretaria da Fazenda.\line \'a7 4\'ba O Secret\'e1rio da Fazenda poder\'e1 firma r conv\'eanio com o Sindicato das Ind\'fastrias Gr\'e1ficas do Estado da Bahia p ara confec\'e7\'e3o e distribui\'e7\'e3o, sem \'f4nus para o Estado, dos formul\ 'e1rios de ped ido e de autoriza\'e7\'e3o para impress\'e3o de documentos fiscais e de outros f ormul\'e1rios ou documentos de interesse da Secretaria\line \'a7 5\'ba Os estabe lecimentos gr\'e1ficos que confeccionarem para si ou para terceiros impressos de documentos fi scais:\line I - al\'e9m das demais disposi\'e7\'f5es regulamentares, observar\'e 3o, especialmente, as normas dos arts. 194 a 199;\line II - s\'e3o pass\'edveis da pena de que cuida o art. 660, na hip\'f3tese ali prevista.". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 193, I}{\*\bkmkend 193, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ter a sua impr ess\'e3o autor izada: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso I do art. 193 foi dada pela Altera\'e7\'e 3o n\'ba 7 (De creto n\'ba 7365, de 01/07/98, DOE de 02/07/98).\line \line }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dad a ao inciso I do art. 193 pela Altera\'e7\'e3o n\'ba 3 (}{\b\i0\ul\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 6523, de 11/07/97, DOE de 12/0 7/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ): \line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - ter a sua imp ress\'e3o autorizada mediante apresenta\'e7\'e3o do formul\'e1rio Pedido de Auto riza\'e7\'e3o para Impress\'e3o de Documentos Fiscais (PAIDF), Anexo 10, ao qual ser\'e1 anexa da, conforme o caso, a C\'e9dula Suplementar \'93A\'94 ou \'93B\'94 daquele form ul\'e1rio, a saber:\line a) C\'e9dula Suplementar \'93A\'94 - Pedido de Autoriza \'e7\'e3o \'danica para Impress\'e3o de Documentos Fiscais - Usu\'e1rio de Siste ma Eletr\'f4ni co de Processamento de Dados (CSA-PAIDF), Anexo 12, no caso de empresa que possu ir mais de um estabelecimento neste Estado, sendo utilizado documento fiscal com numera\'e7\'e3o tipogr\'e1fica \'fanica, atendidas as regras dos arts. 695 e 69 6;\line b) C \'e9dula Suplementar \'93B\'94 - Pedido de Autoriza\'e7\'e3o para Impress\'e3o d e Documentos Fiscais - Usu\'e1rio de Regime Especial (CSB-PAIDF), Anexo 13, quan do se tratar de contribuinte ao qual tiver sido concedido regime especial para u tiliza\'e7\'e3 o de documentos fiscais n\'e3o previstos na legisla\'e7\'e3o ou que contiverem e

specifica\'e7\'f5es diversas das previstas nos modelos convencionais;"\line \lin e }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda \'e7\'e3o orig in\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub "I - ter a sua impress\'e3o autorizada mediante apresenta\'e7\'e3o do formul\'e1rio Pedido de Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fiscai s (PAIDF), Ane xo 10; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 193, I, "a"}{\*\bkmkend 1 93, I, "a"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b mediante apr esenta\'e7\'e3o do formul\'e1rio Pedido de Autoriza\'e7\'e3o para Impress\'e3o d e Documentos Fiscais (PAIDF), Anexo 10, ao qual ser\'e1 anexada, conforme o caso , a C\'e9dula Suplementar "A" ou "B" daquele formul\'e1rio, a saber: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 193, I, "a", 1}{\*\bkmken d 193, I, "a", 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub C\'e9 dula Suplementar "A" - Pedido de Autoriza\'e7\'e3o \'danica para Impress\'e3o de Documentos Fiscais - Usu\'e1rio de Sistema Eletr\'f4nico de Processamento de Da dos (CSA-PAIDF), Anexo 12, no caso de empresa que possuir mais de um estabelecim ento neste Est ado, sendo utilizado documento fiscal com numera\'e7\'e3o tipogr\'e1fica \'fanic a, atendidas as regras dos arts. 695 e 696; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 193, I, "a", 2}{\*\bkmken d 193, I, "a", 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub C\'e9dula Suplementar \'93B\'94 - Pedido de Autoriza\'e7\'e3o para Impress\'e3o de Documen tos Fiscais - Usu\'e1rio de Regime Especial (CSB-PAIDF), Anexo 13, quando se tra tar de contrib uinte ao qual tiver sido concedido regime especial para emiss\'e3o ou impress\'e 3o de documentos fiscais de modo diverso ao previsto na legisla\'e7\'e3o. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do item "2", da al\'ednea "a", do Inciso I do art. 193 foi dada pela Altera\'e7\'e3o n\'ba 22 (Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/ 01), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub e feitos a partir de 08/02/01, }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub tendo sido feita retifica\'e7\'e3o de sua reda\'e7\'e3o p elo (Decreto n \'ba 8276 de 26/06/02, DOE de 27/06/02).\line \line }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "2. C\ 'e9dula Suplem entar "B" - Pedido de Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais - Usu\'e1rio de Regime Especial (CSB-PAIDF), Anexo 13, quando se tratar de contr ibuinte ao qual tiver sido concedido regime especial para utiliza\'e7\'e3o de do cumentos fisca is n\'e3o previstos na legisla\'e7\'e3o ou que contiverem especifica\'e7\'f5es d iversas das previstas nos modelos convencionais;". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 193, I, "b"}{\*\bkmkend 1 93, I, "b"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu

b quando o req uerente: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 193, I, "b", 1}{\*\bkmken d 193, I, "b", 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub se en contrar com a inscri\'e7\'e3o ativa no cadastro de contribuintes; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 193, I, "b", 2}{\*\bkmken d 193, I, "b", 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub n\'e3 o constar como omisso da entrega da DMA, da DME ou da DMD; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub tratando-se de contribuinte usu\'e1rio de siste ma eletr\'f4ni co de processamento de dados, apresentar arquivo magn\'e9tico no formato especif icado no }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub Conv. ICMS}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\no supersub 57/9 5, compreendendo todas as opera\'e7\'f5es de entradas e sa\'eddas ocorridas no \ 'faltimo per\'edodo mensal apurado; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do item 3, da al\'ednea "b", do inciso I do art. 19 3 foi dada pel a Altera\'e7\'e3o n\'ba 39 (Decreto n\'ba 8435, de 03/02/03, DOE de 04/02/03).\l ine \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Reda\'e7\'e3o anterior dada ao item 3, tendo sido acrescentado \'e0 al\'eden a "b", do inci so I, do art. 193 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99 . DOE de 16/09/99):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub "3 - tratando-se de contribuinte usu\'e1rio de sistema eletr\ 'f4nico de pro cessamento de dados, apresentar arquivo magn\'e9tico no formato especificado no Anexo 64, compreendendo todas as opera\'e7\'f5es de entradas e sa\'eddas ocorrid as no \'faltimo per\'edodo mensal apurado." \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 193, I, b, 4}{\*\bkmkend 193, I, b, 4}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub 4 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub estando o brigado ao uso de equipamento Emissor de Cupom Fiscal (ECF), possuir equipamento autorizado pela SEFAZ. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O item 4 foi acrescentado a al\'edena "b", do inciso I do art. 193 pela A ltera\'e7\'e3o n\'ba 15 (Decreto n\'ba 7729, de 29/12/99, DOE de 30/12/99). \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 5 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub apresentar: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\

brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do item 5 da al\'ednea "b" do inciso I d}{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o art. 193}{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Al tera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/05}{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anteri or dada}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ao}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub item 5 tendo sido acrescentado \'e0 al\'edena "b", do inciso I do art. 193 pela Altera\'e7\' e3o n\'ba 58 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Decret o n\'ba 9.188, de 28/09/04, DOE de 29/09/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/12/04 a 17/05/05:\line }{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "5 - apre sentar o regis tro para o exerc\'edcio da atividade fornecido pela Ag\'eancia Nacional de Petr\ 'f3leo \'96 ANP, tratando-se de contribuinte enquadrado na Classifica\'e7\'e3o N acional de Atividades Econ\'f4micas/Fiscal (CNAE-Fiscal) sob o c\'f3digo 5050-4/ 00;" \par }\pard \s17 \qj\sa180\li1054\tx2013 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 5.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub registro e autoriza\'e7\'e3o pela Ag\'eancia Nacional de Pe tr\'f3leo \'96 ANP, para o exerc\'edcio da atividade espec\'edfica, caso se trat e de posto revendedor de combust\'edvel, de TRR ou de distribuidor de combust\'e dveis ou de GLP; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 5.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub comprova\'e7\'e3o da posse de instala\'e7\'f5 es com tancage m para armazenamento e equipamento medidor de combust\'edvel automotivo, caso se trate de posto revendedor de combust\'edvel; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 5.3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub comprova\'e7\'e3o da posse neste Estado de ba se para armaze namento, com capacidade m\'ednima de 45m\'b3 (quarenta e cinco metros c\'fabicos ) e dispor de 3 (tr\'eas) caminh\'f5es-tanque, pr\'f3prios, afretados ou arrenda dos mercantilmente, caso se trate de TRR; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 5.4 - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs24\cf0\nosupersub comprova\'e7\'e3o da posse nesse Estado de ba se para armaze namento e distribui\'e7\'e3o de combust\'edveis l\'edquidos derivados de petr\'f 3leo, \'e1lcool combust\'edvel e outros combust\'edveis automotivos com capacida de m\'ednima de armazenamento de 750m\'b3 (setecentos e cinq\'fcenta metros c\'f abicos), caso se trate de distribuidora, exceto de GLP; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6

\nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do 5.4, da al\'edena "b", do inciso I do art. 193 f oi dada pela A ltera\'e7\'e3o n\'ba 79 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Decreto n\'ba 10.066}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub , de 03/08/06, DOE de 04/08/06) efeitos a partir de 04/08/06.\li ne \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Reda\'e7\'e3o anterior dada}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub ao}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub item 5.4, tendo sido acrescentado \'e0 al\'edena "b", do inciso I do a rt. 193 pela Altera\'e7\'e3o n\'ba 58 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 9.188, de 28/09/04, DOE de 29/09/04}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01 /12/04 a 03/08/06:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub "5.4 - comprova\'e7\'e3o da posse nesse Estado de base para armazena mento e distribui\'e7\'e3o de combust\'edveis l\'edquidos derivados de petr\'f3l eo, \'e1lcool combust\'edvel e outros combust\'edveis automotivos com capacidade m\'ednima de armazenamento de 750m\'b3 (setecentos e cinq\'fcenta metros c\'fabicos), caso se trate de distribuidora, exceto de GLP, observado o disposto no \'a7 12;" \par }\pard \s17 \qj\sa180\li1054\tx2013 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 5.5 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub comprova\'e7\'e3o da posse de base para armaz enamento, enva zilhamento e distribui\'e7\'e3o de GLP, bem como posse de botij\'f5es, devidamen te identificados com sua marca comercial, em quantidade compat\'edvel com o merc ado que pretenda atender, caso se trate de distribuidor de GLP; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 6 \'96}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f0\fs24\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24 \cf0\nosupersub revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O item 6 da al\'ednea "b" do inciso I do art. 193 foi revogado pela Altera\'e7\'e3o n\'ba 62 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub Decreto n\'ba 9.332, de 14/02/05. DOE de 15/02/05}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao item 6, tendo sido acrescentado \'e0 al\'edena "b", do inciso I do art. 193 pela Altera\'e7\'e3o n\'ba 58 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 9.188, de 28/09/04, DOE de 29/09/04}{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/12/04 at\'e 9 14/02/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "6 - comprovar regularidade perante o Sistema de Cadastramento Unific ado de Fornece dores \'96 SICAF, quando se tratar de contribuintes enquadrados na Classifica\'e 7\'e3o Nacional de Atividades Econ\'f4micas/Fiscal (CNAE-Fiscal) sob os c\'f3dig

os 5151-9/01, 5151-9/02 e 5151-9/03.". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 193, II}{\*\bkmkend 193, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ser impress os mediante pr \'e9via autoriza\'e7\'e3o da }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub Inspetoria Fazend\'e1ria}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do domic\'edlio do contribuinte requ erente, com a gera\'e7\'e3o do formul\'e1rio Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais (AIDF), Anexo 11. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II do art. 193 foi dada pela Altera\ 'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub D ecreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para adequar as altera\'e7\'f5es int roduzidas pelo novo Regimento da Secretaria da Fazenda, aprovado pelo }{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7509/99 \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 193, 1o}{\*\bkmkend 193, 1o }{\b\fs24 \'a7 1\'ba}{\b0\fs24 }{\b0 No tocante \'e0 impress\'e3o de documentos fiscais, o disposto nos incisos I e II deste artigo aplica-se, tamb\'e9m: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub quando a impress\'e3o dos documentos fiscais for reali zada em tipogr afia do pr\'f3prio usu\'e1rio; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub no caso de o estabelecimento gr\'e1fico e o encomenda nte estarem si tuados em unidades da Federa\'e7\'e3o diferentes, hip\'f3tese em que: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 193, 1o, II, a}{\*\bkmken d 193, 1o, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub se ndo o encomendante estabelecido neste Estado e o estabelecimento gr\'e1fico situ ado em outra unidade da Federa\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 193, 1o, II, a, 1}{\*\bkmkend 19 3, 1o, II, a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\no supersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu persub o contribuinte encomendante dever\'e1, previamente, obter autoriza\'e7\'e3o junto \'e0 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Inspetoria Fazend\'e1ria}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s24\cf0 \nosupersub de sua circunscri\'e7\'e3o, mediante o formul\'e1rio PAIDF, al\'e9m de atender \'e0s exig\'eancias porventura previstas na legisla\'e7\'e3o da unid ade federada onde deva ser impressa a documenta\'e7\'e3o; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do item 1, do \'a7 1\'ba do art. 193 foi dada

pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para adequar as altera\ 'e7\'f5es introduzidas pelo novo Regimento da Secretaria da Fazenda, aprovado pe lo }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 750 9/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s16 \qj\sa180\li1473\ri0\fi-339\tx1473 {\*\bkmkstart 193, 1o, II, a , 2}{\*\bkmkend 193, 1o, II, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24 \cf0\nosupersub cumprida a exig\'eancia do item anterior, o estabelecimento gr\ 'e1fico dever\'e1 requerer autoriza\'e7\'e3o junto \'e0 reparti\'e7\'e3o fiscal da unidade da Federa\'e7\'e3o onde estiver situado; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 193, 1o, II, b}{\*\bkmken d 193, 1o, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub se ndo o estabelecimento gr\'e1fico situado neste Estado, ao receber encomenda de i mpress\'e3o de documentos fiscais de contribuinte localizado em outra unidade da Federa\'e7\'e3o, s\'f3 poder\'e1 efetuar a impress\'e3o ap\'f3s autoriza\'e7\'e 3o da }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Inspetoria Fa zend\'e1ria}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub a que estiver vinculado, neste Estado, devendo a reparti\'e7\'e3o fiscal extrair uma vi a adicional ou c\'f3pia reprogr\'e1fica da referida autoriza\'e7\'e3o, para ser remetida \'e0 reparti\'e7\'e3o do fisco da unidade federada onde estiver situado o estabelecimento encomendante. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b", do item 1, do \'a7 1\'ba do art. 193 foi dada pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para adequar as altera\'e7\'f5es introduzidas pelo novo Regimento da Secretaria da Fa zenda, aprovad o pelo }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7509/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 193, 2o}{\*\bkmkend 193, 2o }{\b \'a7 2\'ba}{\b0 A reparti\'e7\'e3o fazend\'e1ria manter\'e1 controle dos p edidos de autoriza\'e7\'e3o de impress\'e3o de documentos fiscais. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 193, 3o}{\*\bkmkend 193, 3o }{\b\fs24 \'a7 3\'ba}{\b0\fs24 }{\b0 Caber\'e1 \'e0 }Ger\'eancia de Informa\'e7 \'f5es Econ\'f4mico-Fiscais{\b0 autorizar a impress\'e3o da Nota Fiscal Avulsa, de emiss \'e3o exclusiva da Secretaria da Fazenda. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 3\'ba do art. 193 foi dada pela Altera \'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c

f0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para adequar as altera\'e7\'f5es in troduzidas pelo novo Regimento da Secretaria da Fazenda, aprovado pelo }{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7509/99}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anteri or dada ao \'a7 3\'ba do art. 193 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/ 98, DOE de 04/ 03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ) :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 3 Caber\'e1 \'e0 Ger\'eancia de Informa\'e7\'f5es Econ\'f4mico-Fiscais (G EIEF) do Depar tamento de Arrecada\'e7\'e3o, Cr\'e9dito}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub e Controle (DARC) da Secretaria da Fazenda au torizar a impress\'e3o da Nota Fiscal Avulsa, de emiss\'e3o exclusiva da Secreta ria da Fazenda .\'94\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Reda\'e7\'e3o origin\'e1ria}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub "\'a7 3 Caber\'e1 \'e0 Ger\'eancia de Informa\'e7\'f5es Eco n\'f4mico-Fiscais (GEIEF) do Departamento de Administra\'e7\'e3o Tribut\'e1ria}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub da Secr etaria da Faze nda autorizar a impress\'e3o da Nota Fiscal Avulsa, de emiss\'e3o exclusiva da S ecretaria da Fazenda.\'94 \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 193, 4o}{\*\bkmkend 193, 4o }{\b \'a7 4\'ba }\'c9 dispensada a autoriza\'e7\'e3o para impress\'e3o dos docum entos especificados no inciso XXVII e nas al\'edneas \'93a\'94 a \'93i\'94 do in ciso XXVII I do art. 192. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 4\'ba do art. 193 foi dada pela Altera\'e7\ 'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99).\line \line }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 4\'ba do art. 193 pela}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 4\'ba \'c 9 dispensada a autoriza\'e7\'e3o para impress\'e3o dos documentos especificados nas al\'edneas \'93a\'94 a \'93j\'94 do inciso XXVIII do art. 192."\line \line }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\ 'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub "{\*

\bkmkstart 193, 4o}{\*\bkmkend 193, 4o}\'a7 4\'ba O Secret\'e1ria da Fazenda pod er\'e1 firmar conv\'eanio com o Sindicato da Ind\'fastrias Gr\'e1ficas do Estado da Bahia pra confec\'e7\'e3o e distribui\'e7\'e3o, sem \'f4nus para o Estado, d os formul \'e1rios de pedido de autoriza\'e7\'e3o para impress\'e3o dos documentos fiscais e de outros formul\'e1rios ou documentos de interesse da Secretaria." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 193, 5o}{\*\bkmkend 193, 5o }{\b \'a7 5\'ba}{\b0 Os estabelecimentos gr\'e1ficos que confeccionarem para si ou para terceiros impressos de documentos fiscais: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub al\'e9m das demais disposi\'e7\'f5es regulamentares, o bservar\'e3o, especialmente, as normas dos }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub arts. 194 a 199}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub s\'e3o pass\'edveis da pena de que cuida o }{\b0\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 660}{\b0\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , na hip\'f3tese ali prev ista. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 6\'ba }Tratando-se de produtor o u extrator n\'e3o equiparado a comerciante ou a industrial, inscrito na condi\'e 7\'e3o de produtor rural, a impress\'e3o de documentos fiscais depender\'e1 de a utoriza\'e7 \'e3o do Inspetor Fazend\'e1rio. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 6\'ba do art. 193 foi dada pela Altera \'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05).\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub \'a7 6\'ba do art. 193 pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02 /99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub "{\*\bkmkstart 193, 6o}{\*\bkmkend 193, 6o}\'a7 6\'ba Tratando-se de produtor ou extrator n\'e3o equiparado a comerciante ou a industrial que, por o p\'e7\'e3o pr\'f3pria, houver obtido inscri\'e7\'e3o no cadastro estadual na con di\'e7\'e3 o de contribuinte especial, a impress\'e3o de documentos fiscais depender\'e1 de autoriza\'e7\'e3o do Inspetor Fazend\'e1rio."\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub Obs.:}{\b\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o abaixo, do \'a7 6\'ba do art. 193, que foi dada pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub Altera\'e7\'e3o n\'ba 61 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9292}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 29/12/04, DOE de 30/12/04), com efeitos a par

tir de 01/04/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub foi revogado pe}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub lo art. 4\'ba da}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/05 }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), sendo revigora da a reda\'e7\'e3o anterior dada pela Altera\'e7\'e3o n\'ba 11:\line }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 6\'ba }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Tratando-se de produtor ou ext rator inscrito na condi\'e7\'e3o de contribuinte especial, a impress\'e3o de doc umentos fiscai s depender\'e1 de autoriza\'e7\'e3o do Inspetor Fazend\'e1rio e do pr\'e9vio cre denciamento do produtor junto \'e0 Secretaria da Agricultura, Irriga\'e7\'e3o e Reforma Agr\'e1ria do Estado da Bahia \'96 SEAGRI ou em entidades por ela, para este fim, auto rizadas.}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Reda\'e7\'e3o anterior dada ao \'a7 6\'ba do art. 193 }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 7 (Decre to n\'ba 7365, de 01/07/98, DOE de 02/07/98).\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 6\'ba Tratando-se de produto r ou extrator n\'e3o equiparado a comerciante ou a industrial que, por op\'e7\'e3o pr\'f3pria, houver obtido inscri\'e7\'e3o no cadastro estadual na condi\'e7\'e3o de contrib uinte especial, a impress\'e3o de documentos fiscais depender\'e1 de autoriza\'e 7\'e3o do Dele gado Regional da Fazenda, ouvida a reparti\'e7\'e3o fazend\'e1ria local."\line \ line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub R eda\'e7\'e3o anterior dada ao \'a7 6\'ba, tendo sido acrescentado ao art. 193 pe la Altera\'e7 \'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nos upersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'93\'a7 6\'ba Tratando-se de produ tor ou extrator n\'e3o equiparado a comerciante ou a industrial que, por op\'e7\ 'e3o pr\'f3pria, houver obtido inscri\'e7\'e3o no cadastro estadual na condi\'e7 \'e3o de contr ibuinte especial, a autoriza\'e7\'e3o para impress\'e3o de documentos fiscais de pender\'e1 de pr\'e9via autoriza\'e7\'e3o mediante regime especial, ouvida a rep arti\'e7\'e3o fazend\'e1ria local.\'94 \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 193, 7o}{\*\bkmkend 193, 7o }{\b \'a7 7\'ba}{\fs24\cf0 }{\b0 A Nota Fiscal de Produtor Rural (}{\fs24 Anexo 94}{\b0 ) ser\'e1 impressa em tr\'eas vias e fornecida ao contribuinte, pela In spetoria F azend\'e1ria do seu domic\'edlio fiscal, em quantidade n\'e3o superior a 15 (qui nze) jogos a cada solicita\'e7\'e3o por escrito. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 7\'ba foi acrescentado ao art. 193 pela Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00).

\par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 193, 8o}{\*\bkmkend 193, 8o }{\b \'a7 8\'ba }A entrega de novos jogos de Notas Fiscais para Produtor Rural f ica condicionada \'e0 apresenta\'e7\'e3o das 2{\fs14\up12 as} vias dos documento s fiscais anteriormente recebidos e utilizados e dos n\'e3o utilizados ou cancelados. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 8\'ba do art. 193 foi dada pela Altera \'e7\'e3o n\'ba 74 (Decreto n\'ba 9786, de 10/02/06, DOE de 11 e 12/02/06).\line \line Reda \'e7\'e3o anterior dada ao}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub \'a7 8\'ba do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub art. 193}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 69 }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9651}{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 16/11/05, DOE de 17/11/05), ef eitos a partir de 17/11/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub "\'a7 8\'ba A entrega de novos jogos de Notas Fiscais para Produtor Rural e Contribuinte Especial fica condicionada \'e0 apresenta\'e7\'e3o das 2as vias dos documentos fiscais anteriormente recebidos e utilizados e dos n\'e3o u tilizados ou cancelados."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 8\'ba, tendo sido acrescentado ao a rt. 193 pela A ltera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00), efei tos de 18/07/00 a 16/11/05 :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "\'a7 8\'ba}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs24\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub A entrega de novos jogos de Notas Fiscais de Produtor Rural fica condicionada \'e0 apresenta\'e7\'e3o das 2}{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\up12 as }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub vias dos documentos fiscais anteriormente recebidos e utilizados e dos n\'e3o utilizados ou cancelados." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 9\'ba}{\fs24\cf0 }{\fs24 Ap\'f3 s a confer\'eancia dos documentos fiscais referidos no par\'e1grafo anterior, o funcion\'e1rio respons\'e1vel pela verifica\'e7\'e3o devolver\'e1 ao contribuint e as 2}{\fs14 \up12 as.}{\fs24 vias das Notas Fiscais utilizadas. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A reda\'e7\'e3o atual do \'a7 9\'ba do art. 193 foi dada pela Alter a\'e7\'e3o n\'ba 19 (Decreto n\'ba 7842, de 11/09/00, DOE de 12/09/00).\line \li ne }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao \'a7 9\'ba, tendo sido }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub acrescentado ao art. 193 pela Altera\'e7\'e3o n\'

ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 9\'ba Ap\'f3s a confer\'eancia dos do cumentos fisca is referidos no artigo anterior, o funcion\'e1rio respons\'e1vel pela verifica\' e7\'e3o devolver\'e1 ao contribuinte as 2}{\b0\i\ul\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs12\cf0\up12 as}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \up12 .}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub vias das Notas Fiscais utilizadas." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 10.}{\fs24\cf0 Caber\'e1 ao fun cion\'e1rio respons\'e1vel pelo recebimento e entrega dos documentos a que se re fere o par\'e1grafo anterior, a apura\'e7\'e3o do valor das vendas acumuladas no ano anterior e no exerc\'edcio em curso, sendo vedada a entrega de novos jogos de Notas Fisca is ao contribuinte cujas opera\'e7\'f5es ultrapassarem o limite de R$ 20.000,00 (vinte mil reais) no mesmo exerc\'edcio. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\ nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub O \'a7 10 foi acrescentado ao art. 193 pela Altera\'e7\'e3o n\'ba 17 (Dec reto n\'ba 782 4, de 17/07/00, DOE de 18/07/00). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 193, 11}{\*\bkmkend 193, 11 }{\b \'a7 11. }Quando, nos termos do art. 157, for obrigat\'f3ria a vistoria, a concess\'e3o de Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais - AIDF somente s er\'e1 efetuada ap\'f3s cumprida essa exig\'eancia. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 11 do }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 193}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 69 }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9651}{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 16/11/05, DO E de 17/11/05), efeitos a partir de 17/11/05.\line \line }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 11 do art. 193 p ela Altera\'e7\'e3o }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub n\'ba 63 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/05}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 18/05/05 a 16/11/05 :\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 11.}{\b 0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Tratandose de contribuintes em cujo estabelecimento seja obrigat\'f3ria a vistoria, nos termos do art.

159-A, a concess\'e3o de Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fisc ais - AIDF somente ser\'e1 efetuada ap\'f3s a vistoria;"\line \line }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ante rior dada}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ao}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 11, ten do sido acrescentado ao art. 193 pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub ), ef eitos de 01/01/01 a 17/05/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub "\'a7 11. A concess\'e3o de Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais - AIDF somente ser\'e1 liberada ap\'f3s a vis toria do estab elecimento, tratando-se de contribuintes PP e ME com atividades industriais e co ntribuinte inscrito na condi\'e7\'e3o de normal, hip\'f3tese em que o funcion\'e 1rio fiscal designado para a vistoria dever\'e1 ratificar ou elaborar croqui ou mapa de locali za\'e7\'e3o do estabelecimento, devendo acrescentar outras informa\'e7\'f5es que facilitem a localiza\'e7\'e3o do im\'f3vel." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 194}{\*\bkmkend 194}{\b Art. 194. }{\b0\cf0 O Pedido de Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais (PAIDF) ser\'e1 confeccionado pelo Sindicato das Ind\'fastrias Gr\'e1ficas no E stado da Bahia (SIGEB), conforme conv\'eanio celebrado em 20/11/97 entre a Secretaria da Fazen da e o referido Sindicato, devendo ser numerado tipograficamente em ordem cresce nte de 1 a 9.999.999. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub do art. 194 foi dada pela Altera\'e7\'e3o n\'ba 41 (Decreto n\'ba 85 11 de 06/05/03, DOE de 07/05/03).\line \line Reda\'e7\'e3o anterior dada ao }{\b \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 194 pela Altera\' e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98):\line }{\b0\ i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 194. O Pedido de Au toriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais (PAIDF) ser\'e1 confecci onado pelo Sindicato das Ind\'fastrias Gr\'e1ficas no Estado da Bahia (SIGEB), c onforme conv \'eanio celebrado em 20/11/97 entre a Secretaria da Fazenda e o referido Sindica to, devendo ser numerado tipograficamente em ordem crescente de 1 a 999.999, rei niciando-se a numera\'e7\'e3o quando atingido este limite."\line \line }{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub capu t}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do a rt. 194 pela A ltera\'e7\'e3o n\'ba 5 (Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 194. O

Pedido}{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de Autoriza\ 'e7\'e3o para Impress\'e3o de Documentos Fiscais (PAIDF) ser\'e1 confeccionado p elo Sindicato das Ind\'fastrias Gr\'e1ficas do Estado da Bahia (SIGEB), conforme conv\'eanio c elebrado em 20/11/97 entre a Secretaria da Fazenda e o referido Sindicato, deven do ser numerado tipograficamente em ordem crescente de 1 a 999.999, reiniciandose a numera\'e7\'e3o no primeiro dia de cada exerc\'edcio.\'94\line \line }{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior da da ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub c aput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub d o art. 194 pel a Altera\'e7\'e3o n\'ba 3 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 6523/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub "Art. 194. O}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Pedido de Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais (PAIDF) ser\'e1 confeccionado pelo pr\'f3prio estabelecimento gr\'e1fico en carregado da impress\'e3o dos documentos fiscais e/ou formul\'e1rios destinados \'e0 sua impress\'e3o, devendo ser numerados tipograrficamente em ordem crescent e de 1 a 999.999, reiniciando-se a numera\'e7\'e3o no primeiro dia de cada exerc \'edcio."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub 194. O Pedi}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub do de Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais (PAIDF) ser\'e1 preenchido, no m\'ednimo, em 3 vias, que ter\'e3o a seguinte de stina\'e7\'e3o :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - 1\'aa via - INFAZ/processo;\line II - 2\'aa via - estabelecimento gr\'e1fic o;\line III - 3\'aa via - contribuinte usu\'e1rio." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico.}{\b0 O Pedido de Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais (PAIDF) ser\'e1 pr eenchido, no m\'ednimo, em 3 vias, que ter\'e3o a seguinte destina\'e7\'e3o: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O par\'e1grafo \'fanico foi acrescentado ao art. 194 pela Altera\'e7\'e3o n\'ba 3 (Decr eto n\'ba 6523/97). \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub 1\'aa via, Inspetoria Fazend\'e1ria: processo/dossi\'e a; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I do art. 194 foi dada pela Altera\' e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub De

creto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para adequarar \'e0s altera\'e7\'f5es introduzidas pelo novo Regimento da Secretaria da Fazenda, aprovado pelo }{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7509/99}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub 2\'aa via, estabelecimento gr\'e1fico; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub 3\'aa via, contribuinte usu\'e1rio. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 195}{\*\bkmkend 195}{\b Art. 195. }{\b0 A Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais (AIDF) ser\'e 1 emitida por sistema eletr\'f4nico de processamento de dados, devendo ser desti nada uma via p ara o estabelecimento gr\'e1fico e outra para o contribuinte usu\'e1rio. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 195 foi dada pela Altera\'e7\'e3o n\'b a 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99).\line \line }{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso I do art. 195 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub )}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\ i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'93I}{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub - }{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 1\'aa via, Inspetoria Fazend\ 'e1ria: proces so/dossi\'ea;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III pela Altera\'e7\'e 3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupe rsub Decreto n \'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub ), para simples corre\'e7\'e3o do texto.\line } {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0 \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub III -}{\b\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 3\'aa via, contribuinte usu\'e1r io.}{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada ao art. 195 pela Altera\'e7\'e3o n\'ba 3 (}{\b\i0\ul\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 6523, de 11/07/97, DO E de 12/07/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub "}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 195 . A Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais (AIDF) ser\'e1 ger ada, no m\'ednimo, em 3 vias, as quais ter\'e3o a seguinte destina\'e7\'e3o:\lin

e }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub I - }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 1\'aa via, INFAZ: p rocesso/dossi\'ea;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub " \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub II - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 2 \'aa via, estabelecimento gr\'e1fico;\line III - 4a. via, contribuinte usu\'e1ri o}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Art. 195. A Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais (AI DF) ser\'e1 preenchida, no m\'ednimo, em 4 vias, as quais, ap\'f3s a concess\'e3 o da autoriza \'e7\'e3o pela Inspetoria Fazend\'e1ria do domic\'edlio fiscal do estabeleciment o usu\'e1rio, ter\'e3o a seguinte destina\'e7\'e3o:\line I - 1\'aa via - INFAZ/p rocesso;\line II - 2\'aa via - INFAZ/dossi\'ea;\line III - 3\'aa via - estabelec imento gr\'e1f ico;\line IV - 4\'aa via - contribuinte." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 195-A}{\*\bkmkend 195-A}{\b Art. 195-A. }{\b0 A Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais (AIDF) poder\'e1 ser concedida via INTERNET aos contribuintes inscritos no CAD-ICMS na condi\'e7\'e3o microempresa, empresa de pequeno porte, normal, especial e ambulante. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 195-A foi dada pela Altera\'e7\'e3o n\ 'ba 95 (Decreto n\'ba 10569, de 12/11/07, DOE de 13/11/07), efeitos a partir de 13/11/07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao art. 195-A pela Altera\'e7\'e3o n\'ba 44 (Decreto n\'ba 8645 de 15/09/03, DOE 16/09/03), efeitos de 16/09/03 a 12/11/07:\line }{\ b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 195-A. A Au toriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais (AIDF) poder\'e1 ser con cedida via INTERNET aos contribuintes inscritos no CAD-ICMS na condi\'e7\'e3o mi croempresa, em presa de pequeno porte, normal e ambulante."\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao art. 195-A pela Altera\'e7\'e3o n\'ba 41 (Decreto n\'ba 8511 de 06/05/03, DOE d e 07/05/03), e feitos de 07/05/03 a 15/09/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "Art. 195-A. }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub A Autoriza\'e7\'e3o para Impress\'e3o de Do cumentos Fisca is (AIDF) poder\'e1 ser concedida via INTERNET aos contribuintes inscritos no CA D-ICMS na condi\'e7\'e3o microempresa, empresa de pequeno porte, normal, ambulan te e especial."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao art. 195-A, tendo sido acrescentado p ela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Al tera\'e7\'e3o n\'ba 22 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/01}{\b\i0\ul0\strike0\v

0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 08/02/01 a 06 /05/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub "Art. 1 95-A. A Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais (AIDF) poder\' e1 ser concedida via INTERNET aos contribuintes inscritos no CAD-ICMS na condi\' e7\'e3o microempresa, empresa de pequeno porte e normal." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 196}{\*\bkmkend 196}{\b Art. 196. }{\b0\fs24 O n\'famero da AIDF ser\'e1 constitu\'eddo de: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub dois d\'edgitos indicativos da Diretoria de Administra \'e7\'e3o Trib ut\'e1ria; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I do art. 196 foi dada pela Altera\' e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub De creto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para adequar \'e0s modifica\'e7\'f5es introduzidas pelo novo Regimento da Secretaria da Fazenda, aprovado pelo }{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7509/99}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub dois d\'edgitos indicativos da Inspetoria Fazend\'e1r ia; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II do art. 196 foi dada pela Altera\ 'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub D ecreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para adequar \'e0s modifica\'e7\'f5e s introduzidas pelo novo Regimento da Secretaria da Fazenda, aprovado pelo }{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7509/99}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub seis algarismos, em seq\'fc\'eancia direta, correspo ndendo ao n \'famero da AIDF, por Inspetoria Fazend\'e1ria; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso III do art. 196 foi dada pela Altera \'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para adequar \'e0s modifica\'e7\'f5

es introduzidas pelo novo Regimento da Secretaria da Fazenda, aprovado pelo }{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 750 9/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\ line \line Reda\'e7\'e3o anterior dada ao inciso III do art. 196 }{\b\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decre to n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub "III - seis algarismos, em seq\'fc\'eancia direta, cor respondendo ao n\'famero da AIDF por INFAZ;\'94\line \line }{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria\line }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - s eis algarismos, em seq\'fc\'eancia direta, correspondendo ao n\'famero da AIDF;\ '94 \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub quatro d\'edgitos indicativos do ano. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso IV do art. 196 foi dada pela Altera\ 'e7\'e3o n\'ba 3 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\ nosupersub Dec reto n\'ba 6523, de 11/07/97, DOE de 12/07/97}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub IV - dois d\'edgitos i ndicativos do ano.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub " \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 196-A}{\*\bkmkend 196-A}{ Art. 19 6-A. }{\b0 O n\'famero da AIDF de que trata o art. 195-A ser\'e1 constitu\'eddo de: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O art. 196-A foi acrescentado pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 22 (}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub ), efeito s a partir de 08/02/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 196-A, I}{\*\bkmkend 196-A, I}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub dois d\'ed gitos indicati vos do meio de solicita\'e7\'e3o, a saber, 99; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 196-A, II}{\*\bkmkend 196-A, II}

{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II -}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub dois d\ 'edgitos indic ativos da Inspetoria Fazend\'e1ria; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 196-A, III}{\*\bkmkend 196-A, II I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub seis algarismos, e m seq\'fc\'eancia direta, correspondendo ao n\'famero da AIDF, por Inspetoria Fa zend\'e1ria; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 196-A, IV}{\*\bkmkend 196-A, IV} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV -}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub quatro d\'edgitos ind icativos do ano. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O III\line Das Indica\'e7\'f5es Impre ssas e das Caracter\'edsticas dos Documentos Fiscais \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 197}{\*\bkmkend 197}{\b Art. 197. }{\b0 Os documentos fiscais ser\'e3o numerados, por esp\'e9cie, em todas as via s, em ordem crescente de 1 a 999.999, e enfeixados em blocos uniformes de 20 ou de 50 (Conv. S INIEF, de 15/12/70, Conv. SINIEF 06/89 e Ajustes SINIEF 2/88 e 03/94). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 197, 1o}{\*\bkmkend 197, 1o }{\b \'a7 1\'ba}{\b0 Atingido o n\'famero 999.999, a numera\'e7\'e3o dever\'e1 ser recome\'e7ada com a mesma designa\'e7\'e3o de s\'e9rie e subs\'e9rie, quando for o cas o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 197, 2o}{\*\bkmkend 197, 2o }{\b \'a7 2\'ba}{\b0 A numera\'e7\'e3o da Nota Fiscal modelos 1 e 1-A ser\'e1 r einiciada sempre que houver (Ajuste SINIEF 4/95): \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub ado\'e7\'e3o de s\'e9ries distintas, nos termos do inc iso I do art. 200 (Ajuste SINIEF 9/97); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso I do art. 197 foi dada pela Altera\'e7\'e 3o n\'ba 5 (}{ \b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n \'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub ), para adapta\'e7\'e3o de seu texto. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub troca do modelo 1 para 1-A, e vice-versa. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 198}{\*\bkmkend 198}{\b Art. 198. }{\b0 Relativamente aos documentos especificados no }{\b0\ul\cf5 art. 192}{\b0 , \'e9 permitido: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 198, I}{\*\bkmkend 198, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o acr\'e9scimo de indica\'e7 \'f5es necess\'e1rias ao controle de tributos federais e municipais, desde que a tendidas as normas da legisla\'e7\'e3o de cada tributo; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 198, II}{\*\bkmkend 198, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\

i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o acr\'e9sc imo de indica \'e7\'f5es de interesse do emitente, desde que n\'e3o lhes prejudiquem a clareza ; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 198, III}{\*\bkmkend 198, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub excluir os campos refe rentes ao controle do IPI, no caso de utiliza\'e7\'e3o de documentos em opera\'e 7\'f5es n\'e3o sujeitas a esse tributo, exceto o campo "Valor Total do IPI", do quadro "C\'e1lculo do Imposto", hip\'f3tese em que nada ser\'e1 anotado neste ca mpo (Ajuste SI NIEF 03/94); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 198, IV}{\*\bkmkend 198, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub alterar a d isposi\'e7\'e3 o e o tamanho dos diversos campos, desde que n\'e3o lhes prejudiquem a clareza e o objetivo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub em substitui\'e7\'e3o aos blocos, o uso de formul\'e1r ios cont\'ednu os ou jogos soltos, a serem emitidos por processamento de dados ou por processo mecanizado, observadas as disposi\'e7\'f5es dos arts. 683 a 712 ou 713 a 717, co nforme o caso, bem como do \'a7 1\'ba, II, e do \'a7 2\'ba do art. 200. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso V do art. 198 foi dada pela Altera\'e7\'e 3o n\'ba 22 (D ecreto n\'ba 7902 de 07/02/01, DOE de 08/02/01), }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 08/02/01}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao inciso V do art. 198 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "V - em substitui\'e7\'e3o aos blocos, o uso de formul\'e1rios cont\'edn uos ou jogos s oltos, a serem emitidos por processamento de dados ou por processo mecanizado, o bservadas as disposi\'e7\'f5es dos arts. 683 a 712 ou 713 a 718, conforme o caso , bem como do \'a7 1\'ba, II, e do \'a7 2\'ba do art. 200."\line \line }{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "V - em substitui\'e7\'e3o aos blocos, o uso de formul\'e1rios cont\'ednuos ou j ogos soltos, a serem emitidos por processamento de dados ou por processo mecanizado, observada s as disposi\'e7\'f5es dos arts. 683 a 712 ou 713 a 718, conforme o caso, bem co mo dos \'a7\'a7 4\'ba e 5\'ba do art. 200." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub em sua confec\'e7\'e3o ou emiss\'e3o, inserir as letr

as indicativas da condi\'e7\'e3o cadastral do contribuinte, a saber: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso VI do art. 198 foi dada pela Altera\ 'e7\'e3o n\'ba 95 (Decreto n\'ba 10569, de 12/11/07, DOE de 13/11/07), efeitos a partir de 13/ 11/07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada inciso VI tendo sido acrescentado ao art . 198 pela Altera\'e7\'e3o n\'ba 34 (Decreto n\'ba 8276, de 26/06/02. DOE de 27/ 06/02)}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , efeitos de 27/06/02 a 12/11/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub "VI - em sua confec\'e7\'e3o ou emiss\'e3o, omitir as letras integrantes d o n\'famero de inscri\'e7\'e3o estadual." \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub NO - contribuinte normal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub ME - microempresa; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub PP - empresa de pequeno porte; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub AM - ambulante; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub e)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub EP - contribuinte especial; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub CS - contribuinte substituto; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub g)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub PR - produtor rural. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 198, 1o}{\*\bkmkend 198, 1o }{\b \'a7 1\'ba}{\b0 O disposto nos incisos II e IV deste artigo n\'e3o se apli ca \'e0 Nota Fiscal modelos 1 e 1-A, exceto quanto (Ajuste SINIEF 03/94): \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub \'e0 inclus\'e3o do nome de fantasia, do endere\'e7o t elegr\'e1fico, do n\'famero do telex e da caixa postal, no quadro "Emitente" (Ajuste SINIEF 02 /95); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 198, 1o, II}{\*\bkmkend 198, 1o, II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e 0 inclus \'e3o, no quadro "Dados do Produto": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 198, 1o, II, a}{\*\bkmken d 198, 1o, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub de colunas destinadas \'e0 indica\'e7\'e3o de descontos concedidos e outras inform a\'e7\'f5es correlatas que complementem as indica\'e7\'f5es previstas para o ref

erido quadro; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 198, 1o, II, b}{\*\bkmken d 198, 1o, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub de pauta gr\'e1fica, quando os documentos forem manuscritos; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub \'e0 inclus\'e3o, na parte inferior da Nota Fiscal, de indica\'e7 \'f5es expressas em c\'f3digo de barras, desde que determinadas ou autorizadas p elo fisco estadual; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub \'e0 altera\'e7\'e3o no tamanho dos quadros e campos, respeitados o tamanho m\'ednimo, quando estipulado neste Regulamento, e a sua disposi\'e7\'e3 o gr\'e1fica; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub \'e0 inclus\'e3o de propaganda, na margem esquerda dos modelos 1 e 1 -A, desde que haja separa\'e7\'e3o de, no m\'ednimo, 0,5cm (cinco d\'e9cimos de cent\'edmetro) do quadro do modelo (Ajuste SINIEF 02/95); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub \'e0 desloca\'e7\'e3o do comprovante de entrega, na f orma de canhot o destac\'e1vel, para a lateral direita ou para a extremidade superior do impres so (Ajuste SINIEF 02/95); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub \'e0 utiliza\'e7\'e3o de ret\'edcula e fundos decora tivos ou perso nalizantes, desde que n\'e3o excedentes aos seguintes valores da escala "europa" (Ajuste SINIEF 02/95): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 198, 1o, VII, a}{\*\bkmke nd 198, 1o, VII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 10% para as cores escuras; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 198, 1o, VII, b}{\*\bkmke nd 198, 1o, VII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 20% para as cores claras; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 198, 1o, VII, c}{\*\bkmke nd 198, 1o, VII, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub 30% para as cores creme, rosa, azul, verde e cinza, em tintas pr\'f3prias para f undos. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 198, 2o}{\*\bkmkend 198, 2o }{\b \'a7 2\'ba}{\b\cf0 }{\cf0 \'c9 vedada a }impress\'e3o, {\cf0 emiss\'e3o ou }utiliza\'e7\'e3o{\cf0 de }documento extrafiscal{\cf0 que se assemelhe a docu mento fisc al ou que se confunda com este, mediante a utiliza\'e7\'e3o de equipamentos ou q ualquer outro meio, assim como a }entrega ao consumidor de cupom de comanda, de pedido ou de confer\'eancia e outros documentos, em substitui\'e7\'e3o ao docume nto fiscal a q

ue o contribuinte esteja obrigado a emitir. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 2\'ba do art. 198 foi dada pela Altera \'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02).\line \lin e }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ori gin\'e1ria, efeitos at\'e9 30/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba \'c9 proibida a impress\'e3o e u tiliza\'e7\'e3 o de documentos extrafiscais com denomina\'e7\'e3o ou apresenta\'e7\'e3o iguais ou semelhantes \'e0s dos documentos especificados no art. 192.}{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 199}{\*\bkmkend 199}{\b Art. 199. }{\b0 Al\'e9m das indica\'e7\'f5es a serem impressas tipograficamente segundo a s normas atinentes a cada um dos modelos de documentos fiscais relacionados no a rt. 192, dever \'e1 constar, ainda, nos impressos dos referidos documentos: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 199, I}{\*\bkmkend 199, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a express\'e3o , em campo pr \'f3prio, em todas as vias, em corpo "10", na parte superior direita do document o fiscal: "V\'c1LIDA(O) PARA USO AT\'c9 ..../...../....."; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 199, II}{\*\bkmkend 199, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no rodap\'e 9 do formul \'e1rio, as seguintes indica\'e7\'f5es: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 199, II, a}{\*\bkmkend 19 9, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o nome, o ende re\'e7o e os n\'fameros de inscri\'e7\'e3o, estadual e no CGC, do impressor do d ocumento; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 199, II, b}{\*\bkmkend 19 9, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a data e a qua ntidade da impress\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 199, II, c}{\*\bkmkend 19 9, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero de ordem do primeiro e do \'faltimo documento impresso, e respectiva s\'e9rie e su bs\'e9rie, quando for o caso; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 199, II, d}{\*\bkmkend 19 9, II, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero da Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 199, II, e}{\*\bkmkend 19 9, II, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero do regime especial concedido para emiss\'e3o de documentos fiscais, quando for o c aso.

\par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "e", do inciso II do art. 199 foi dada pela Altera\'e7\'e3o n\'ba 3 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf5\nosupersub Decreto n\'ba 6523, de 11/07/97, DOE de 12/07/97}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para passar a exigi r a indica\'e7\'e3o do n\'famero do regime especial, em vez do n\'famero do proc esso do regime especial. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 199, II, f}{\*\bkmkend 19 9, II, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b f) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A al\'ednea "f", do inciso II do art. 199 foi revogada pela Altera\'e7\'e 3o n\'ba 20 (D ecreto n\'ba 7867 de 01/11/00, DOE de 02/11/00).\line \line }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dad a a al\'ednea "f", tendo sido acrescentada ao inciso II do art. 199 pela Altera\ 'e7\'e3o n\'ba 16 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7759 de 23/02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub )}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub "f) o n\'famero da autoriza\'e7\'e3o de uso do sistema eletr\'f 4nico de proce ssamento de dados (AUPD), quando o documento fiscal for emitido por esse meio.". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 199, 1o}{\*\bkmkend 199, 1o }{\b \'a7 1\'ba}{\b0 Em se tratando da Nota Fiscal, modelos 1 e 1-A, as indica\ 'e7\'f5es de que cuida o inciso II poder\'e3o ser feitas no rodap\'e9 ou na late ral direit a do formul\'e1rio. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 199, 2o}{\*\bkmkend 199, 2o }{\b \'a7 2\'ba}{\b0 O disposto neste artigo n\'e3o se aplica \'e0 impress\'e3o ou confec\'e7\'e3o dos documentos relativamente aos quais a legisla\'e7\'e3o di spense, ex pressamente, tais exig\'eancias. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 199, 3o}{\*\bkmkend 199, 3o }{\b \'a7 3\'ba} No tocante \'e0s indica\'e7\'f5es impressas e \'e0s caracter\'e dsticas dos documentos a serem emitidos pelas pessoas inscritas na condi\'e7\'e3 o de micro empresa e de empresa de pequeno porte, optante do Simples Nacional, observar-se\'e1 o disposto no art. 392. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual do \'a7 3\'b0 do art. 199 dada p}{\b\i0\ul0\strike0\v

0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\' ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/07.\lin e \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada ao \'a7 3\'ba, tendo sido acrescentado ao art. 199 pela Altera \'e7\'e3o n\'ba 9 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5 \nosupersub De creto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/01/99 a 30/06/07:\line }{\b0\ i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 3\'b0 No tocante \' e0s indica\'e7\'f5es impressas e \'e0s caracter\'edsticas dos documentos a serem emitidos pelas pessoas inscritas na condi\'e7\'e3o de microempresa e de empresa de pequeno po rte, observar-se-\'e1 o disposto no art. 408-E." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 199, 4o}{\*\bkmkend 199, 4o }{\b \'a7 4\'ba }As Notas Fiscais a serem emitidas por contribuintes inscritos no cadastro estadual na condi\'e7\'e3o de contribuinte especial ou de produtor r ural, enqu adrado no regime SimBahia Rural, ser\'e3o confeccionadas com fundo negativo nos campos destinados \'e0 base de c\'e1lculo, ao valor do ICMS, \'e0 base de c\'e1l culo para fins de substitui\'e7\'e3o tribut\'e1ria e ao valor do ICMS devido por substitui\'e7 \'e3o tribut\'e1ria, devendo conter no quadro \'93Informa\'e7\'f5es Complementar es\'94 a express\'e3o \'93ESTE DOCUMENTO N\'c3O GERA CR\'c9DITO DO ICMS\'94. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 4\'ba do }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 199}{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 69 }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9 651}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 16/11/05, DO E de 17/11/05), efeitos a partir de 17/11/05.\line \line }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 4\'ba do art. 19 9 pela Altera\'e7\'e3o n\'ba 66 (Decreto n\'ba 9547, de 20/09/05, DOE de 21/09/0 5), efeitos de 21/09/05 a 16/11/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub "\'a7 4\'ba As Notas Fiscais a serem emitidas por empresas inscritas no cadastro estadual na condi\'e7\'e3o de contribuinte especial ou de produtor rural ser\'e3o confeccionadas com fundo negativo nos campos destinados \'e0 base de c \'e1lculo, ao valor do ICMS, \'e0 base de c\'e1lculo para fins de substitui\'e7\ 'e3o tribut\'e1ria e ao valor do ICMS devido por substitui\'e7\'e3o tribut\'e1ri a, devendo con ter no quadro "Informa\'e7\'f5es Complementares" a express\'e3o "ESTE DOCUMENTO N\'c3O GERA CR\'c9DITO DO ICMS"."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 4\'ba do art. 199 p

ela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09 /05):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub "\'a7 4\'ba As Notas Fiscais a serem emitidas por empresas inscritas no cad astro estadual na condi\'e7\'e3o de contribuinte especial ou de produtor rural, enquadrado no regime SimBahia Rural, ser\'e3o confeccionadas com fundo negativo nos campos des tinados \'e0 base de c\'e1lculo, ao valor do ICMS, \'e0 base de c\'e1lculo para fins de substi tui\'e7\'e3o tribut\'e1ria e ao valor do ICMS devido por substitui\'e7\'e3o trib ut\'e1ria, devendo conter no quadro \'93Informa\'e7\'f5es Complementares\'94 a e xpress\'e3o \'93ESTE DOCUMENTO N\'c3O GERA CR\'c9DITO DO ICMS\'94."\line \line } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub \'a7 4\'ba, tendo sido acrescentado ao art. 199}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 25 (}{\b\i0\ul\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7983 de 26/06/01, DOE de 27/06/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "\'a7 4\'baAs Notas Fiscais a serem emitidas por empresas inscrita s no cadastro estadual na condi\'e7\'e3o de contribuinte especial ser\'e3o confe ccionadas com fundo negativo nos campos destinados \'e0 base de c\'e1lculo, ao valor do ICMS, \'e0 base de c\'e1lculo para fins de substitui\'e7\'e3o tribut\'e1ria e ao valor do ICMS devido por substitui\'e7\'e3o tribut\'e1ria, devendo conter no quadro " Informa\'e7 \'f5es Complementares" a express\'e3o "ESTE DOCUMENTO N\'c3O GERA CR\'c9DITO DO ICMS"." \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O IV\line Das S\'e9ries e Subs\'e9rie s dos Documentos Fiscais \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 200}{\*\bkmkend 200}{\b Art. 200. }{\b0 Relativamente \'e0s s\'e9ries e subs\'e9ries dos documentos fiscais relac ionados no }{\b0\ul\cf5 art. 192}{\b0 : \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub caput do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub art. 200 foi dada pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 0 3/03/98, DOE d e 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "Art. 200. Os documentos fiscais relacionado no ar t. 192 ser\'e3o confeccinados e utilizados com observ\'e2ncia das seguintes s\' e9ries:" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 200, I}{\*\bkmkend 200, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na ado\'e7\'e3 o de s\'e9ries da Nota Fiscal, modelos 1 e 1-A, observar-se-\'e1 o seguinte (Ajustes SINIEF 4/ 95 e 9/97):

\par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub A reda\'e7\'e3o atual do inciso I d}{\b\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub o }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub art. 200 foi dada pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "I - s\'e9rie "B""; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 200, I, a}{\*\bkmkend 200 , I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub se r\'e1 obrigat \'f3ria a utiliza\'e7\'e3o de s\'e9ries distintas, nas hip\'f3teses de uso conco mitante: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "a", do inciso I do art. 200 foi dada pela Altera\'e7\'e3o n\'ba 22 (Decreto n\'ba 7902 de 07/02/01, DOE de 08/02 /01), }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a par tir de 08/02/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub Reda\'e7\'e3o anterior dada a al\'edena "a", do inciso I d}{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 200 pela Altera\ 'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Dec reto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "a) ser\'e1 obrigat\'f3ria a utiliza\'e7\'e3o de s \'e9ries distintas, no caso de uso concomitante da Nota Fiscal e da Nota FiscalFatura a que se refere o \'a7 7\'ba do art. 219;"\line \line }{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) Not a Fiscal/Conta de Energia El\'e9trica, modelo 6, nas sa\'eddas de energia el\'e9 trica para des tinat\'e1rios situados neste Estao ou no interior". \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub de Nota Fiscal e Nota Fiscal-Fatura a que se re fere o \'a7 7 \'ba do art. 219; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha

d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O item 1 foi acrescentado a al\'ednea "a", do inciso I do art. 200 p ela Altera\'e7\'e3o n\'ba 22 (Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/01), }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 08/02/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub . \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub Nota Fiscal de modelo 1 e 1-A; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O item 2 foi acrescentado a al\'ednea "a", do inciso I, do art. 200 pela Altera\'e7\'e3o n\'ba 22 (Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/01), }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 08/02/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub . \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 200, I, b}{\*\bkmkend 200 , I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub se m preju\'edzo do disposto na al\'ednea anterior, ser\'e1 permitida a utiliza\'e7\'e3o de s\'e9 ries distintas, quando houver interesse por parte do contribuinte; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub A reda\'e7\'e3o atual da al\'ednea "b", do inciso I d}{\b\i\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 200 foi dada pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersu b Decreto n \'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0 \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) nas presta\'e7\'f5es de servi\'e7os a usu\'e1rios situados neste Estado ou no exterior;"; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub as s\'e9ries ser\'e3o designadas por algarismos ar\'e1bicos, e m ordem crescente, a partir de 1, vedada a utiliza\'e7\'e3o de subs\'e9rie; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub A al\'ednea "c", do inciso I d}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub o }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub art. 200 foi acrescentada pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub ). \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub os documentos a seguir indicados ser\'e3o confecciona dos e utilizad os com observ\'e2ncia das seguintes s\'e9ries (Conv. ICM 06/89): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub A reda\'e7\'e3o atual do inciso II d}{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub o }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub art. 200 foi dada pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "II - s\'e9rie "C":\line {\*\bkmkstart 200, II, a}{\*\bkmkend 200, II, a}a) Nota Fiscal/Conta de Energia El\'e9trica, modelo 6, nas sa\'eddas de energia el\'e9trica para destinat\'e1rios situados em outra s unidades da Federa\'e7\'e3o;\line b) nas presta\'e7\'f5es de servi\'e7os a usu\'e1rios situa dos em outras unidades da Federa\'e7\'e3o;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 200, II, a}{\*\bkmkend 20 0, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub s\'e9rie \'93B \'94: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f2\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f2\fs24\cf0\nosupersub Nota Fiscal/Conta de Energia El\'e9trica, model o 6, nas sa \'eddas de energia el\'e9trica para destinat\'e1rios situados neste Estado ou no exterior; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f2\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f2\fs24\cf0\nosupersub nas presta\'e7\'f5es de servi\'e7os a usu\'e1ri os situados ne ste Estado ou no exterior; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 200, II, b}{\*\bkmkend 20 0, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub s\'e9rie \'93C \'94: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub Nota Fiscal/Conta de Energia El\'e9trica, model o 6, nas sa \'eddas de energia el\'e9trica para destinat\'e1rios situados em outras unidades da Federa\'e7\'e3o; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o

utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub nas presta\'e7\'f5es de servi\'e7os a usu\'e1ri os situados em outras unidades da Federa\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub s\'e9rie "D": \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f2\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f2\fs24\cf0\nosupersub Nota Fiscal de Venda a Consumidor, modelo 2, na s hip\'f3teses do }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f2\fs24\cf5\nosupersub ar t. 232}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f2\fs24\cf0\nosupersub , sendo que (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\no supersub Ajust e SINIEF}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f2\fs24\cf0\nosupers ub 09/97): \par }\pard \s17 \qj\sa180\li1054\tx2013 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub os documentos poder\'e3o conter subs\'e9rie c om algarismo a r\'e1bico, em ordem crescente, a partir de 1, impresso ap\'f3s a letra indicativ a da s\'e9rie; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub poder\'e3o ser utilizadas simultaneamente dua s ou mais subs \'e9ries; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub dever\'e3o ser utilizados documentos de subs\ 'e9rie distint a, sempre que forem realizadas opera\'e7\'f5es com produtos estrangeiros de impo rta\'e7\'e3o pr\'f3pria ou opera\'e7\'f5es com produtos estrangeiros adquiridos no mercado interno; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f2\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f2\fs24\cf0\nosupersub nas presta\'e7\'f5es de servi\'e7os de transpor te de passagei ros; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 200, II, d}{\*\bkmkend 20 0, II, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub s\'e9rie \'93F \'94: na utiliza\'e7\'e3o do Resumo de Movimento Di\'e1rio, modelo 18. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub s\'e9rie "D": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub Nota Fiscal de Venda a Consumidor, modelo 2, nas opera\'e7\'f5 es de venda de mercadorias a consumidor n\'e3o contribuinte, a vista, exclusivam ente quando as mercadorias forem retiradas pelo comprador; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub nas presta\'e7\'f5es de servi\'e7os de transport e de passageir os; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 200, IV}{\*\bkmkend 200, IV}{\b\

i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub s\'e9rie "F ": na utiliza \'e7\'e3o do Resumo de Movimento Di\'e1rio, modelo 18. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 200, 1o}{\*\bkmkend 200, 1o }{\b\fs24 \'a7 1\'ba}{\b0\fs24 }{\b0 Relativamente aos documentos fiscais de s\ 'e9ries \'93B\'94, \'93C\'94, \'93D\'94 e \'93F\'94, utilizados nas opera\'e7\'f 5es com en ergia el\'e9trica e nas presta\'e7\'f5es de servi\'e7os de transporte (Conv. ICM 06/89): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub A reda\'e7\'e3o atual do \'a7 1\'ba d}{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub o }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub art. 200 foi dada pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba Relativamente aos documentos fis cais:\line I - tratando-se da Nota Fiscal, modelos 1 e 1-A, poder\'e3o conter o algarismo ar\'e1bico designativo da s\'e9rie, na hip\'f3tese do \'a7 3\'ba;\line II - no caso dos demais documentos fiscais, dever\'e3o conter o algarismo ar\'e1bico designat ivo da subs\'e9rie, em ordem crescente a partir de 1, que ser\'e1 aposto ao lado da letra indicativa da s\'e9rie."; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub \'e9 permitido, em cada s\'e9rie, o uso simult\'e2neo de duas ou mai s subs\'e9ries, devendo, nesse caso, os documentos conter o algarismo ar\'e1bico designativo da subs\'e9rie, em ordem crescente a partir de 1, que ser\'e1 apost o ao lado da letra indicativa da s\'e9rie; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 200, 1o, II}{\*\bkmkend 200, 1o, II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e 9 permitid o o uso (Ajuste SINIEF 01/95): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub de documentos fiscais sem distin\'e7\'e3o por s\ 'e9rie e subs \'e9rie, englobando as opera\'e7\'f5es e presta\'e7\'f5es a que se refere este p ar\'e1grafo, devendo constar a designa\'e7\'e3o \'93S\'e9rie \'danica\'94; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub das s\'e9ries \'93B\'94 e \'93C\'94, conforme o caso, sem dist in\'e7\'e3o por subs\'e9ries, englobando as opera\'e7\'f5es e presta\'e7\'f5es p ara as quais sejam exigidas subs\'e9ries especiais, devendo constar a designa\'e 7\'e3o \'93\'danica\'94, ap\'f3s a letra indicativa da s\'e9rie; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s

had0\f0\fs24\cf0\nosupersub no exerc\'edcio da faculdade a que alude o inciso an terior, ser \'e1 obrigat\'f3ria a separa\'e7\'e3o, ainda que por meio de c\'f3digos, das ope ra\'e7\'f5es e presta\'e7\'f5es em rela\'e7\'e3o \'e0s quais s\'e3o exigidas sub s\'e9ries distintas (Ajuste SINIEF 01/95); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub nos fornecimentos de energia el\'e9trica e nas presta \'e7\'f5es de servi\'e7os sujeitos a diferentes al\'edquotas do ICMS, \'e9 obrigat\'f3rio o us o de subs\'e9rie distinta dos documentos fiscais para cada al\'edquota aplic\'e1 vel, podendo o contribuinte utilizar-se da faculdade a que se refere o inciso an terior (Ajuste SINIEF 01/95); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 200, 1o, V}{\*\bkmkend 200, 1o, V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - } {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os con tribuintes que possu\'edrem inscri\'e7\'e3o centralizada poder\'e3o adotar s\'e9rie ou sub s\'e9rie distinta para cada local de emiss\'e3o do documento fiscal, qualquer qu e seja a s\'e9rie adotada. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 200, 2o}{\*\bkmkend 200, 2o }{\b \'a7 2\'ba}{\b0 }Ao contribuinte que emitir documentos fiscais por process o mecanizado ou por sistema eletr\'f4nico de processamento de dados \'e9 permiti do, ainda, o uso de documento fiscal emitido a m\'e1quina ou manuscrito, observado o dispo sto neste artigo ({\b0 Ajustes SINIEF}{\fs20 }03/94 e 09/97){\fs20 . \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub A reda\'e7\'e3o atual do \'a7 2\'ba d}{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub o }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub art. 200 foi dada pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba \'c9 permitido, em cada uma das s\'e9ries dos documentos fiscais, o uso simult\'e2neo de duas ou mais subs\'e9ri es, exceto em se tratando da Nota Fiscal, modelos 1 e 1-A."; \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 200, 3o}{\*\bkmkend 200, 3o }{\b \'a7 3\'ba}{\b0 O fisco poder\'e1 restringir o n\'famero de s\'e9ries e su bs\'e9ries (Ajustes SINIEF}{\b0\fs20 }{\b0 03/94 e 09/97). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub A reda\'e7\'e3o atual do \'a7 3\'ba d}{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub o }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub art. 200 foi dada pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244,

de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 3\'ba Relativamente \'e0 utiliza\'e7\' e3o de s\'e9ries na Nota Fiscal, modelos 1 e 1-A, observar-se-\'e1 o seguinte (A juste SINIEF 4/95):\line I - ser\'e1 obrigat\'f3ria a utiliza\'e7\'e3o de s\'e9r ies distintas, no caso de uso concomitante da Nota Fiscal e da Nota Fiscal-Fatura a que se ref ere o \'a7 7\'ba do art. 219;\line II - sem preju\'edzo do disposto no inciso an terior, ser\'e1 permitida a utiliza\'e7\'e3o de s\'e9ries distintas, quando houv er interesse p or parte do contribuinte;\line III - as s\'e9ries ser\'e3o designadas por algari smos ar\'e1bicos, em ordem crescente, a partir de 1, vedada a utiliza\'e7\'e3o d e subs\'e9ries."; \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 200, 4o }{\*\bkmkend 200, 4 o }{\b \'a7 4\'ba} Ao contribuinte que emitir documentos fiscais por processo me canizado ou por sistema eletr\'f4nico de processamento de dados \'e9 permitido, ainda, o u so de documento fiscal emitido a m\'e1quina ou manuscrito, observado o disposto nos \'a7\'a7 1\'ba, 2\'ba e 3\'ba ({\b0 Ajuste SINIEF} 03/94). \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 5\'ba }\'c9 permitido o uso ({\b0 Ajuste SINIEF} 01/95): \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub de documentos fiscais sem distin\'e7\'e3o por s\'e9rie e subs\'e9rie, englobando as opera\'e7\'f5es e presta\'e7\'f5es a que se refere este artigo, d evendo constar a designa\'e7\'e3o "S\'e9rie \'danica"; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub das s\'e9ries "B" e "C", conforme o caso, sem distin\ 'e7\'e3o por s ubs\'e9ries, englobando as opera\'e7\'f5es e presta\'e7\'f5es para as quais seja m exigidas subs\'e9ries especiais, devendo constar a designa\'e7\'e3o "\'danica" , ap\'f3s a letra indicativa da s\'e9rie. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 6\'ba} No exerc\'edcio da faculd ade a que alude o par\'e1grafo anterior, ser\'e1 obrigat\'f3ria a separa\'e7\'e3 o, ainda que por meio de c\'f3digos, das opera\'e7\'f5es e presta\'e7\'f5es em r ela\'e7\'e3o \'e0s quais s\'e3o exigidas subs\'e9ries distintas ({\b0 Ajuste SINIEF} 01/95). \par \pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 200, 7o}{\*\bkmkend 200, 7o} {\b \'a7 7\'ba }Os contribuintes poder\'e3o utilizar documento fiscal de s\'e9ri e distinta, sempre que realizarem ({\b0 Ajuste SINIEF} 03/94): \par \pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 200, 7o, I}{\*\bkmkend 200, 7o, I }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I -}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ao mesm o tempo, o pera\'e7\'f5es ou presta\'e7\'f5es sujeitas ou n\'e3o ao IPI e/ou ao ICMS; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 200, 7o, II}{\*\bkmkend 200, 7o, II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ven das fora d o estabelecimento, inclusive por meio de ve\'edculos, podendo ser adotada uma s\ 'e9rie para as opera\'e7\'f5es de remessa, e outra, comum a todos os vendedores, para as opera\'e7\'f5es de venda; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 200, 7o, III e IV}{\*\bkmkend 20 0, 7o, III e IV}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\no supersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n

osupersub opera\'e7\'f5es com produtos estrangeiros de importa\'e7\'e3o pr\'f3pria; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub opera\'e7\'f5es com produtos estrangeiros adquiridos no mercado int erno; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 200, 7o, V}{\*\bkmkend 200, 7o, V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub oper a\'e7\'f5e s de sa\'edda de mercadorias armazenadas em dep\'f3sito fechado ou armaz\'e9m ge ral, que n\'e3o devam transitar pelo estabelecimento depositante; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 200, 7o, VI}{\*\bkmkend 200, 7o , VI}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub v endas a co ntribuintes substitu\'eddos; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub outras situa\'e7\'f5es, a crit\'e9rio do contribuint e. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 8\'ba }O fisco poder\'e1 restrin gir o n\'famero de s\'e9ries e subs\'e9ries ({\b0 Ajuste SINIEF} 03/94). \par \pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 200, 9o}{\*\bkmkend 200, 9o} {\b \'a7 9\'ba} Os contribuintes que possu\'edrem inscri\'e7\'e3o centralizada p oder\'e3o adotar s\'e9rie ou subs\'e9rie distinta para cada local de emiss\'e3o do documen to fiscal, qualquer que seja a s\'e9rie adotada, exceto quando se tratar da Nota Fiscal modelos 1 ou 1-A, caso em que poder\'e1 ser adotada s\'e9rie distinta. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 10. }Nos fornecimentos de energia el\'e9trica e nas presta\'e7\'f5es de servi\'e7os sujeitos a diferentes al\'edq uotas do ICMS, ser\'e1 obrigat\'f3rio o uso de subs\'e9rie distinta dos document os fiscais par a cada al\'edquota aplic\'e1vel, podendo o contribuinte utilizar-se da faculdade a que se refere o \'a7 6\'ba ({\b0 Ajuste SINIEF} 01/95). \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 11. }\'c9 vedada a utiliza\'e7\'e 3o simult\'e2nea dos modelos 1 e 1-A da Nota Fiscal, salvo quando adotadas s\'e9 ries distintas, nos termos do \'a7 3\'ba ({\b0 Ajuste SINIEF} 4/95). \par \pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O V\line Das Hip\'f3teses em que Devem Ser Emitidos os Documentos Fiscais \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 201}{\*\bkmkend 201}{\b Art. 201. }{\b0 Os documentos fiscais especificados no art. 192 ser\'e3o emitidos pelos c ontribuintes do ICMS (Conv. SINIEF, de 15/12/70, Conv. SINIEF 06/89 e Ajustes SI NIEF 01/85, 01 /86 e 01/89): \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub sempre que realizarem opera\'e7\'f5es ou presta\'e7\'f 5es de servi \'e7os sujeitas \'e0 legisla\'e7\'e3o do ICMS; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 201, II}{\*\bkmkend 201, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no reajusta mento de pre \'e7o, por qualquer circunst\'e2ncia, de que decorra aumento do valor origin\'e1 rio da opera\'e7\'e3o ou presta\'e7\'e3o (\'a71\'ba); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha

d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II, do }{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 201 foi dada pela Altera\'e7\'e3o n\'ba 93 (Decreto n\'ba 10459, de 18/09/07, DOE de 19/09/07), efeitos a partir de 19}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub /09/07.\li ne \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o origin\'e1ria, efeitos at\'e9 18/09/07:\line }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - no reajustamento de pre\'e7o, p or qualquer ci rcunst\'e2ncia, de que decorra aumento do valor origin\'e1rio da opera\'e7\'e3o ou presta\'e7\'e3o, devendo o documento fiscal complementar ser emitido dentro d e 48 horas da data em que se efetivou o reajustamento do pre\'e7o (\'a7 1\'ba);" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub na exporta\'e7\'e3o, se o valor resultante do contra to de c\'e2mbi o acarretar acr\'e9scimo ao valor da opera\'e7\'e3o constante na Nota Fiscal (}{ \b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub \'a7 1\' ba}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 201, IV}{\*\bkmkend 201, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na regulari za\'e7\'e3o em virtude de diferen\'e7a de pre\'e7o em opera\'e7\'e3o ou presta\'e7\'e3o, ou na quantidade, volume ou peso de mercadoria, quando efetuada no per\'edodo de apur a\'e7\'e3o do imposto em que tiver sido emitido o documento fiscal origin\'e1rio (\'a7 2\'ba); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 201, V}{\*\bkmkend 201, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub para lan\'e7am ento do impost o que n\'e3o tiver sido pago na \'e9poca pr\'f3pria, em virtude de erro de c\'e1 lculo para menos, por erro de classifica\'e7\'e3o fiscal ou por qualquer outro m otivo, quando a regulariza\'e7\'e3o ocorrer no per\'edodo de apura\'e7\'e3o do i mposto em que tiver sido emitido o documento fiscal origin\'e1rio (\'a7 2\'ba); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 201, VI}{\*\bkmkend 201, VI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub por ocasi\' e3o da destina \'e7\'e3o a uso, consumo ou integra\'e7\'e3o ao ativo imobilizado ou a emprego e m objeto alheio \'e0 atividade do estabelecimento, de mercadoria adquirida para comercializa\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e3o ou extra\'e7\'e3o ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub na data do encerramento das atividades do estabeleci mento, relativ amente \'e0s mercadorias existentes no estoque final; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 201, VIII}{\*\bkmkend 201, VIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no ca so de diferen \'e7a apurada no estoque de selos especiais de controle fornecidos ao usu\'e1rio pelas reparti\'e7\'f5es do fisco federal para aplica\'e7\'e3o em seus produtos,

desde que a emiss\'e3o do documento fiscal seja efetuada antes de qualquer proc edimento do fi sco (}{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub \ 'a7 4\'ba}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub ); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub no caso de mercadoria cuja unidade n\'e3o possa ser t ransportada de uma s\'f3 vez, desde que o ICMS deva incidir sobre o todo, observado o disposto na }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub al \'ednea "c" do inciso VI do art. 632}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0 \fs24\cf0\nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub para efeito de estornos de cr\'e9ditos ou de d\'e9bito s fiscais; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub nas demais hip\'f3teses previstas na legisla\'e7\'e3o . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 201, 1o}{\*\bkmkend 201, 1o }{\b \'a7 1\'ba}{\b0 Nas hip\'f3teses dos incisos II ou III, o documento fiscal ser\'e1 emitido dentro de 3 dias, contados da data em que se tiver efetivado o reajustame nto do pre\'e7o ou o acr\'e9scimo ao valor da opera\'e7\'e3o ou presta\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 201, 2o}{\*\bkmkend 201, 2o }{\b \'a7 2\'ba}{\b0 Nas hip\'f3teses dos incisos IV ou V, se a regulariza\'e7\ 'e3o se efetuar ap\'f3s o per\'edodo de apura\'e7\'e3o, o documento fiscal tamb\ 'e9m ser \'e1 emitido, devendo o contribuinte: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 201, 2o, I}{\*\bkmkend 201, 2o, I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - } {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub indica r, no novo documento emitido, o motivo da regulariza\'e7\'e3o e, se for o caso, o n\'famer o e a data do documento origin\'e1rio; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 201, 2o, II}{\*\bkmkend 201, 2o, II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub rec olher em d ocumento de arrecada\'e7\'e3o especial a diferen\'e7a do imposto com as especifi ca\'e7\'f5es necess\'e1rias \'e0 regulariza\'e7\'e3o, indicando, na via do docum ento presa ao tal\'e3o, essa circunst\'e2ncia, bem como o n\'famero e a data do documento de a rrecada\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 201, 2o, III}{\*\bkmkend 201, 2o , III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub mencionar, na via presa ao talon\'e1rio, as especifica\'e7\'f5es do documento de arrecada\ 'e7\'e3o respectivo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub efetuar, no Registro de Sa\'eddas: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 201, 2o, IV, a}{\*\bkmken d 201, 2o, IV, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a

escritura\'e7\'e3o do documento fiscal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 201, 2o, IV, b}{\*\bkmken d 201, 2o, IV, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a indica\'e7\'e3o da ocorr\'eancia, na coluna "Observa\'e7\'f5es", nas linhas corr espondentes aos lan\'e7amentos do documento fiscal origin\'e1rio e do documento fiscal complementar; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 201, 2o, V}{\*\bkmkend 201, 2o, V}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - } {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub lan\'e 7ar o valo r do imposto recolhido na forma do inciso II deste par\'e1grafo no Registro de A pura\'e7\'e3o do ICMS, no quadro "Cr\'e9dito do Imposto - Estornos de D\'e9bitos ", com a express\'e3o "Diferen\'e7a do imposto". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 201, 3o}{\*\bkmkend 201, 3o }{\b \'a7 3\'ba}{\b0 N\'e3o se aplicar\'e1 o disposto nos incisos II e V do par \'e1grafo anterior se, no per\'edodo de apura\'e7\'e3o em que tiver sido emitido o documen to fiscal origin\'e1rio e nos per\'edodos subseq\'fcentes, at\'e9 o imediatament e anterior ao da emiss\'e3o do documento fiscal complementar, o contribuinte tiv er mantido saldo credor do imposto nunca inferior ao valor da diferen\'e7a. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 201, 4o}{\*\bkmkend 201, 4o }{\b \'a7 4\'ba }{\b0 Na hip\'f3tese do inciso VIII deste artigo: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a falta de selos caracteriza sa\'edda de produtos sem a emiss\'e3o d o documento fiscal e sem o pagamento do imposto; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o excesso de selos caracteriza sa\'edda de produtos s em a aplica \'e7\'e3o de selos e sem o pagamento do imposto. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 201, 5o}{\*\bkmkend 201, 5o }{\b \'a7 5\'ba}{\b0 No documento fiscal complementar dever\'e1 constar o motiv o determinante da emiss\'e3o e, se for o caso, o n\'famero e a data do documento origin \'e1rio, bem como o destaque da diferen\'e7a do imposto, se devido. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 201, 6o}{\*\bkmkend 201, 6o }{\b \'a7 6\'ba}{\b0 }As chamadas \'93cartas de corre\'e7\'e3o\'94 apenas ser\' e3o admitidas quando o erro na emiss\'e3o do documento fiscal n\'e3o esteja rela cionado co m: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 6\'ba do art. 201 foi dada pela Altera \'e7\'e3o n\'ba 88 (Decreto n\'ba 10.333, de 26/04/07, DOE de 27/04/07).\line \l ine Reda\'e7 \'e3o origin\'e1ria, efeitos at\'e9 26/04/07:\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 6\'ba As chamadas "cartas de corre\'e7\'e3o" apenas ser\'e3o admitidas quando n\'e3o se relacionarem com dado s que influam no c\'e1lculo do imposto ou quando n\'e3o implicarem mudan\'e7a completa do nome do remetente ou do estabelecimento destinat\'e1rio." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha

d0\f0\fs24\cf0\nosupersub dados que influam no c\'e1lculo do imposto; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a corre\'e7\'e3o de dados cadastrais que implique mud an\'e7a do rem etente ou do destinat\'e1rio; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II, do \'a7 6\'ba do art. 201 foi da da pela Altera\'e7\'e3o n\'ba 90 (Decreto n\'ba 10383, de 20/06/07, DOE de 21/06 /07), efeitos a partir de 21/06/07.\line \line Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 20/ 06/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub "II - mudan\'e7a completa do nome do remetente ou do destinat\'e1rio;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a data de emiss\'e3o ou de sa\'edda. \par }\pard \s8 \qj\sa180\fi1054\tx992\tx1350 {\*\bkmkstart 201, 7o}{\*\bkmkend 201, 7o}{\b \'a7 7\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 7\'ba do art. 201 foi revogado pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02).\line \line }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 7\'ba do art. 201 pela Altera\'e7\'e3o n\'ba 14 (Decreto n\'ba 7725 de 28/12/99 , DOE de 29/12/99), efeitos at\'e9 30/12/02:\line }{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub \'a7 7\'ba O contribuinte obrigado a utilizar equ ipamento Emissor de Cupom Fiscal (ECF) emitir\'e1 por meio deste equipamento, na s opera\'e7 \'f5es ou presta\'e7\'f5es destinadas a n\'e3o contribuinte do ICMS, os seguinte s documentos fiscais:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub I - o Cupom Fiscal ou a Nota Fiscal de Venda a Consumidor, exceto nas pre sta\'e7\'f5es indicadas no inciso II deste par\'e1grafo;"\line II - o Cupom Fisc al - Bilhete de Passagem ou o Bilhete de Passagem, nas presta\'e7\'f5es de trans porte rodovi\'e1rio, aquavi\'e1rio ou ferrovi\'e1rio de passageiros."\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao \'a7 7\'ba, tendo sido acrescentado ao 201 pela Altera\'e7\'e3o n\ 'ba 12 (Decreto n\'ba 7675/99):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub \'a7 7\'ba O contribuinte obrigado a utilizar equipamento Emisso r de Cupom Fiscal (ECF) emitir\'e1, por meio deste equipamento, os seguintes doc umentos fiscai s:\line I - o Cupom Fiscal ou a Nota Fiscal de Venda a Consumidor, nas opera\'e7 \'f5es ou presta\'e7\'f5es que n\'e3o sejam aquelas indicadas no inciso seguinte ;\line II - o Cupom Fiscal - Bilhete de Passagem ou o Bilhete de Passagem, nas p resta\'e7\'f5e s de transporte rodovi\'e1rio, aquavi\'e1rio ou ferrovi\'e1rio de passageiros." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 201, 8o}{\*\bkmkend 201, 8o

}{\b \'a7 8\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 8\'ba do art. 201 foi revogado pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02).\line \line }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 8\'ba, tendo sido acrescentado ao art. 201 pela Altera\'e7\'e3o n\'ba 12 (Decre to n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos at\'e9 30/12/02:\line }{\b 0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "8\'ba Quando n\' e3o for poss\'edvel a emiss\'e3o dos documentos na forma prevista no par\'e1graf o anterior, em decorr\'eancia de sinistro ou raz\'f5es t\'e9cnicas, ser\'e3o emi tidos de forma manual ou datilogr\'e1fica:\line I - a Nota Fiscal de Venda a Consumidor modelo 2 ou a Nota Fiscal, modelo 1 ou 1-A, em substitui\'e7\'e3o aos documentos citad os no inciso I do par\'e1grafo anterior;\line II - o Bilhete de Passagem, em sub stitui\'e7\'e3 o aos documentos mencionados no inciso II do par\'e1grafo anterior." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 9\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 9\'ba do art. 201 foi revogado pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02).\line \line }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 9\'ba, tendo sido acrescentado ao art. 201 pela Altera\'e7\'e3o n\'ba 12 (Decre to n\'ba 7675, de 15/09/99. DOE de 16/09/99):\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "9\'ba Nas hip\'f3teses citadas no par\'e1gr afo anterior, o contribuinte autorizado a usar Sistema Eletr\'f4nico de Processa mento de Dados emitir\'e1 os documentos especificados no caput deste artigo, exc eto a Nota Fis cal de Venda a Consumidor modelo 2 indicada no inciso I." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 201, 10}{\*\bkmkend 201, 10 }{\b \'a7 10. }Em rela\'e7\'e3o \'e0s opera\'e7\'f5es previstas no inciso XXXVI do caput do art. 32, os contribuintes do ICMS dever\'e3o: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 10 d}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub o art. 201}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 63 (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9 .426, de 17/05/05, DOE de 18/05/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ao}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub \'a7 10 do art. 201 pela Altera\'e7\'e3o}{\b\i0\u

l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 59 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 9209}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 04/11 /04, DOE de 05/11/04):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub "\'a7 10. Os contribuintes do ICMS que estiverem obrigados a coletar, ar mazenar e remeter pilhas e baterias usadas, obsoletas ou imprest\'e1veis, que co ntenham em suas composi\'e7\'f5es chumbo, c\'e1dmio, merc\'fario e seus composto s, diretamente ou por meio de terceiros, aos respectivos fabricantes ou importad ores, para dis posi\'e7\'e3o final ambientalmente adequada, dever\'e3o:\line I - emitir, diaria mente, nota fiscal, sem valor comercial, para documentar o recebimento de pilhas e baterias usadas, que contenham em suas composi\'e7\'f5es chumbo, c\'e1dmio, m erc\'fario e s eus compostos, consignando no campo "INFORMA\'c7\'d5ES COMPLEMENTARES" a seguint e express\'e3o: "Produtos usados coletados de consumidores finais - Ajuste SINIE F 11/04";\line II - emitir nota fiscal, sem valor comercial, para documentar a r emessa dos pro dutos coletados aos respectivos fabricantes ou importadores, ou a terceiros repa ssadores, consignando no campo "INFORMA\'c7\'d5ES COMPLEMENTARES" a seguinte exp ress\'e3o: "Produtos usados coletados de consumidores finais \'96 Ajuste SINIEF 11/04"."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 10, tendo sido acrescentado ao art. 201 pela Altera\'e7\'e3o}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub n \'ba 24 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Decreto n\'ba 7955 de 16/05/01, DOE de 17/05/01), sendo que os incisos I e II produzir\'e3o efeitos de 16/04/01 at\'e9 04/11/04:\line }{\b0\i\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 10. Os contribuintes do ICMS que estiverem obrigados a coletar, armazenar e remeter pilhas e baterias usadas, obsoletas ou imprest\'e1veis, que contenham em suas composi\'e7\'f5es c\'e1dmio , merc\'fario e seus compostos, diretamente ou por meio de terceiros, aos respectivos fabrican tes ou importadores, para disposi\'e7\'e3o final ambientalmente adequada, dever\ 'e3o:\line }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub I - }{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub emitir, dia riamente, nota fiscal, sem valor comercial, para documentar o recebimento de pil has e baterias usadas, que contenham em suas composi\'e7\'f5es c\'e1dmio, merc\' fario e seus c ompostos, consignando no campo "INFORMA\'c7\'d5ES COMPLEMENTARES" a seguinte exp ress\'e3o: "Produtos usados coletados de consumidores finais - }{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Ajuste SINIEF}{\b0\i\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 05/00";\line }{\b\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub emitir nota fiscal, se m valor comerc ial, para documentar a remessa dos produtos coletados aos respectivos fabricante s ou importadores, ou a terceiros repassadores, consignando no campo "INFORMA\'c 7\'d5ES COMPLEMENTARES" a seguinte express\'e3o: "Produtos usados coletados de c onsumidores fi nais \'96 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Ajuste SINIEF}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub 05/00". \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad

0\f0\fs24\cf0\nosupersub emitir, diariamente, nota fiscal para documentar o rec ebimento de pi lhas e baterias, quando o remetente n\'e3o for contribuinte obrigado \'e0 emiss\ 'e3o de documento fiscal, consignando no campo \'93INFORMA\'c7\'d5ES COMPLEMENTA RES\'94 a seguinte express\'e3o: \'93Produtos usados isentos do ICMS, coletados de consumidore s finais \'96 Conv\'eanio ICMS 27/05\'94; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub emitir nota fiscal para documentar a remessa dos prod utos coletados aos respectivos fabricantes ou importadores ou a terceiros repassadores, consig nando no campo \'93INFORMA\'c7\'d5ES COMPLEMENTARES\'94 a seguinte express\'e3o: \'93Produtos usados isentos do ICMS nos termos do Conv\'eanio ICMS 27/05\'94; \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 201, 11}{\*\bkmkend 201, 11 }{\b \'a7 11.} Fica dispensado o disposto no par\'e1grafo anterior, quando as re messas dos lojistas para armazenagem ou para os destinat\'e1rios finais, fabrica ntes ou im portadores, forem promovidas por interm\'e9dio da SPVS - Sociedade de Pesquisa d e Vida Selvagem e Educa\'e7\'e3o Ambiental, sediada no munic\'edpio de Curitiba, na Rua Gutemberg n\'ba 296 e inscrita no CNPJ sob o n\'ba 78.696.242/0001-59, o bservando-se o seguinte (Ajustes SINIEF 12/04):\'94 \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 11 foi acrescentado ao art. 201 pela Altera\'e7\'e3o n\'ba 61 (}{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 929 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 29/12/04, DOE de 30/12/04). \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a remessa deve ser realizada com base no \'93Programa de Recolhiment o de Baterias Usadas de Celular\'94 da SPVS, mediante a utiliza\'e7\'e3o de enve lope encomenda-resposta, que atenda os padr\'f5es da EBCT \'96 Empresa Brasileir a de Correios e Tel\'e9grafos - e da ABNT NBR 7504, fornecido pela SPVS, com por te pago; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o envelope de que trata o inciso anterior conter\'e1 a seguinte exp ress\'e3o: \'93Procedimento Autorizado \'96 Ajuste SINIEF 12/04\'94; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a SPVS remeter\'e1 \'e0 Secretaria de Fazenda deste Estado, at\'e9 o dia quinze de cada m\'eas, rela\'e7\'e3o de controle e movimenta\'e7\'e3o de materiais coletados em conformidade com este par\'e1grafo, de forma que fique de monstrada: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a quantidade coletada e encaminhada aos destinat \'e1rios; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl

0\shad0\f0\fs24\cf0\nosupersub os contribuintes participantes do referido progr ama, atuantes na condi\'e7\'e3o de coletores das baterias usadas de telefone celular. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O VI\line Das Formalidades a Serem Ob servadas na Emiss\'e3o dos Documentos Fiscais \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 202}{\*\bkmkend 202}{\b Art. 202. }{\b0 Os documentos fiscais n\'e3o poder\'e3o conter emenda ou rasura, e ser\'e 3o emitidos por decalque a carbono ou em papel carbonado ou autocopiativo, deven do ser preench idos a m\'e1quina ou manuscritos a tinta ou a l\'e1pis-tinta ou, ainda, por sist ema eletr\'f4nico de processamento de dados, por processo mecanogr\'e1fico ou da tilogr\'e1fico ou por equipamento Emissor de Cupom Fiscal (ECF), devendo os seus dizeres e ind ica\'e7\'f5es estar bem leg\'edveis, em todas as vias. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 202 foi dada pela Altera\'e7\'e3o n\'ba 38 (Decreto n\' ba 8413, de 30/12/02. DOE de 31/12/02).\line \line }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeito s at\'e9 30/12 /02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "Art. 202. Os documentos fiscais n\'e3o poder\'e3o conter emenda ou rasura, e ser\'e3o emitidos por decalque a carbono ou em papel carbonado ou autocopiativ o, devendo ser preenchidos a m\'e1quina ou manuscritos a tinta ou a l\'e1pis-tinta ou, ainda, por sistema eletr\'f4nico de processamento de dados, por processo mecanogr\'e1fi co ou datilogr\'e1fico, por equipamento emissor de cupom fiscal (ECF), por termi nal ponto de v enda (PDV) ou por m\'e1quina registradora, devendo os seus dizeres e indica\'e7\ 'f5es estar bem leg\'edveis, em todas as vias (Conv. SINIEF s/n\'ba, de 15/12/70 , Conv. SINIEF 06/89 e Ajustes SINIEF 4/87 e 16/89).}{\b0\i\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 202, 1o}{\*\bkmkend 202, 1o }{\b \'a7 1\'ba}{\b0 Para a emiss\'e3o de documentos fiscais, salvo disposi\'e7 \'e3o em contr\'e1rio, \'e9 permitida ao contribuinte a utiliza\'e7\'e3o simult\ 'e2nea de quaisquer esp\'e9cies ou meios previstos neste Regulamento, observada a discipli na espec\'edfica de cada um. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 202, 2o}{\*\bkmkend 202, 2o }{\b\fs24 \'a7 2\'ba}{\b0\fs24 }O contribuinte poder\'e1 emitir documentos fisc ais em formul\'e1rios cont\'ednuos ou jogos soltos, por processamento eletr\'f4n ico de dad os ou por processo mecanizado ou por Emissor de Cupom Fiscal (ECF), observadas, se for o caso, as disposi\'e7\'f5es dos {\ul\cf5 arts. 683 a 712} ou {\ul\cf5 71 3 a 717}, bem como do {\b0 \'a7 1\'ba, II}, e do {\ul\cf5 \'a7 2\'ba do art. 200 }. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A reda\'e7\'e3o atual do \'a7 2\'ba do art. 202 foi dada pela Altera \'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04).\line \lin

e }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao \'a7 2\'ba do art. 202 pela Altera\'e7\'e3o n\'ba 22 (Decreto n\'b a 7902 de 07/02/01, DOE de 08/02/01), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub efeitos de 08/02/01 a 20/01/04:\line }{\b0\i\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba O contribuinte p oder\'e1 emitir documentos fiscais em formul\'e1rios cont\'ednuos ou jogos solto s, por process amento eletr\'f4nico de dados ou por processo mecanizado, observadas as disposi\ 'e7\'f5es dos arts. 683 a 712 ou 713 a 717, conforme o caso, bem como do \'a7 1\ 'ba, II, e do \'a7 2\'ba do art. 200."\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 2\'ba do art. 202 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba O contribui nte poder\'e1 emitir documentos fiscais em formul\'e1rios cont\'ednuos ou jogos soltos, por pr ocessamento eletr\'f4nico de dados ou por processo mecanizado, observadas as dis posi\'e7\'f5es dos arts. 683 a 712 ou 713 a 718, conforme o caso, bem como do \' a7 1\'ba, II, e do \'a7 2\'ba do art. 200."\line \line }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba O co ntribuinte poder\'e1 emitir documentos fiscais em formul\'e1rios cont\'ednuos ou jogos soltos, por processamento eletr\'f4nico de dados ou por processo mecanizado, observadas as disposi\'e7\'f5es dos arts. 683 a 712 ou 713 a 718, conforme o caso, bem com o dos \'a7\'a7 4\'ba e 5\'ba do art. 200." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 202, 3o}{\*\bkmkend 202, 3o }{\b \'a7 3\'ba}{\b0 O contribuinte poder\'e1 ser autorizado a realizar impress \'e3o e emiss\'e3o de documentos fiscais, simultaneamente, na condi\'e7\'e3o de impressor aut\'f4nomo, observado o disposto no }{ art. 896}{\b0 . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 202, 4o}{\*\bkmkend 202, 4o }{\b \'a7 4\'ba }A discrimina\'e7\'e3o da mercadoria ou do servi\'e7o no documen to fiscal poder\'e1 ser feita por meio de c\'f3digo, desde que no pr\'f3prio doc umento, ai nda que no verso, conste a correspondente decodifica\'e7\'e3o, exceto no caso de documento emitido por ECF. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 4\'ba do art. 202 foi dada pela Altera \'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04).\line \lin e }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ori gin\'e1ria, efeitos at\'e9 20/01/04:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 4\'ba A discrimina\'e7\'e3o das merca dorias ou dos servi\'e7os no documento fiscal poder\'e1 ser feita por meio de c\'f3digos, desd e que no pr\'f3prio documento, ainda que no verso, conste a correspondente decod ifica\'e7\'e3o." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 202, 5o}{\*\bkmkend 202, 5o }{\b \'a7 5\'ba}{\b0 No tocante \'e0 guarda e conserva\'e7\'e3o dos documentos

fiscais, \'e0 sua exibi\'e7\'e3o ao fisco e \'e0s provid\'eancias a serem adotad as em caso de sinistro, furto, roubo, extravio e outras ocorr\'eancias do g\'eanero, obser var-se-\'e1 o disposto nos }{\ul\cf5 arts. 143 a 147}{\b0 . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 202, 6o}{\*\bkmkend 202, 6o }{\b \'a7 6\'ba}{\b0 Aplica-se, tamb\'e9m, aos documentos fiscais o disposto no }{\ul\cf5 art. 321}{\b0 , nos casos de aquisi\'e7\'e3o de estabelecimento ou fu ndo de com \'e9rcio, transforma\'e7\'e3o, incorpora\'e7\'e3o, fus\'e3o ou cis\'e3o, ou de t ransmiss\'e3o a herdeiro ou legat\'e1rio. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 202, 7o}{\*\bkmkend 202, 7o }{\b \'a7 7\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 7\'ba do art. 202 foi revogado pela Altera\'e7\'e3o n\'ba 22 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decre to n\'ba 7902 de 07/02/01, DOE de 08/02/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub ), efeitos a partir de 08/02/01}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 7\'ba, tendo sido acrescentado ao art. 202 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i 0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto. n\'b a 7244, de 03/ 03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub "\'a7 7\'ba \'c9 vedada a utiliza\'e7\'e3o simult\'e2nea dos m odelos 1 e 1-A da Nota Fiscal, salvo quando adotadas s\'e9ries distintas, nos termos do inciso I do art. 200 (Ajustes SINIEF 4/95 e 9/97)." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 202, 8o}{\*\bkmkend 202, 8o }{\b \'a7 8\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 8\'ba do art. 202 foi revogado pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02).\line \line }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 8\'ba, tendo sido acrescentado ao art. 202 pela Altera\'e7\'e3o n\'ba 10 (Decre to n\'ba 7490, de 30/12/98. DOE de 31/12/98), efeitos at\'e9 30/12/02:\line }{\b 0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 8\'ba Os do cumentos emitidos por m\'e1quina registradora (MR), emissor de cupom fiscal (ECF ) e terminal ponto de venda (PDV), observar\'e3o as normas previstas nos arts. 7 36 e 737, 777 a 786 e 846 a 864, respectivamente." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 203}{\*\bkmkend 203}{\b Art. 203. }{\b0 Os impressos de documentos fiscais ser\'e3o usados na ordem seq\'fcencial de sua numera\'e7\'e3o, vedada a utiliza\'e7\'e3o de blocos ou conjunto de form ul\'e1rios sem que estejam simultaneamente em uso ou j\'e1 tenham sido utilizados os de numera \'e7\'e3o inferior. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 204}{\*\bkmkend 204}{\b Art. 204.

}{\b0 As diversas vias dos documentos fiscais n\'e3o se substituir\'e3o em suas respectivas fun\'e7\'f5es, salvo em caso de extravio, hip\'f3tese em que dever\ 'e1 ser feita imediata comunica\'e7\'e3o \'e0 reparti\'e7\'e3o fazend\'e1ria (Ajuste SINIEF 03 /94). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 205}{\*\bkmkend 205}{\b Art. 205. }{\b0 A disposi\'e7\'e3o das vias nos blocos ou conjuntos de formul\'e1rios obe decer\'e1 \'e0 ordem seq\'fcencial que as diferencia, vedada a intercala\'e7\'e3 o de vias adic ionais (Ajuste SINIEF 03/94). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 205, parg. nico}{\*\bkmkend 2 05, parg. nico}{\b Par\'e1grafo \'fanico.}{\b0 Ser\'e3o mantidos no talon\'e1rio, no formul\'e1rio cont\'ednuo ou nos jogos soltos todas as suas vias, quando o d ocumen to fiscal for emitido por exig\'eancia da legisla\'e7\'e3o e n\'e3o tiver, relat ivamente \'e0s suas vias, destina\'e7\'e3o espec\'edfica. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 206}{\*\bkmkend 206}{\b Art. 206. }{\b0 Quando a opera\'e7\'e3o ou presta\'e7\'e3o for beneficiada por isen\'e7\' e3o, redu\'e7\'e3o da base de c\'e1lculo ou diferimento, ou quando estiver ampar ada por imunid ade, n\'e3o-incid\'eancia ou suspens\'e3o da incid\'eancia do ICMS, ou, ainda, q uando o imposto j\'e1 houver sido lan\'e7ado por antecipa\'e7\'e3o, essa circuns t\'e2ncia ser\'e1 mencionada em todas as vias do documento fiscal, indicando-se o dispositivo pertinente da legisla\'e7\'e3o, ainda que por meio de c\'f3digo, cuja decodifica \'e7\'e3o conste no pr\'f3prio documento fiscal, exceto quando se tratar de Cupo m Fiscal ou Nota Fiscal de Venda a Consumidor emitida por Emissor de Cupom Fisca l (ECF). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub do artigo 206 foi dada pela Altera\'e7\'e3o n\'ba 39 (Decreto n\'ba 8435, de 03/02/03, DOE de 04/02/03).\line \line }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do artigo 206 pela Altera\ 'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98):\line }{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 206. Quando a opera \'e7\'e3o ou presta\'e7\'e3o for beneficiada por isen\'e7\'e3o, redu\'e7\'e3o da base de c\'e1 lculo ou diferimento, ou quando estiver amparada por imunidade, n\'e3o-incid\'ea ncia ou suspens\'e3o da incid\'eancia do ICMS, ou, ainda, quando o imposto j\'e1 houver sido lan\'e7ado por antecipa\'e7\'e3o, essa circunst\'e2ncia ser\'e1 men cionada em tod as as vias do documento fiscal, indicando-se o dispositivo pertinente da legisla \'e7\'e3o, ainda que por meio de c\'f3digo, cuja decodifica\'e7\'e3o conste no p r\'f3prio documento fiscal, exceto quando se tratar de Cupom Fiscal ou Nota Fisc al de Venda a Consumidor emitidos por m\'e1quina registradora (MR), terminal ponto de venda (P DV) ou emissor de cupom fiscal (ECF)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 30/12/

98:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A rt. 206. Quando a opera\'e7\'e3o ou presta\'e7\'e3o for beneficiada por isen\'e7 \'e3o, redu \'e7\'e3o da base de c\'e1lculo ou diferimento, ou quando estiver amparada por i munidade, n\'e3o-incid\'eancia ou suspens\'e3o da incid\'eancia do ICMS, ou, ain da, quando o imposto j\'e1 houver sido pago por antecipa\'e7\'e3o, essa circunst \'e2ncia ser \'e1 mencionada em todas as vias do documento fiscal, indicando-se o dispositivo pertinente da legisla\'e7\'e3o, ainda que por meio de c\'f3digo, cuja decodific a\'e7\'e3o conste no pr\'f3prio documento fiscal.}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub \'94. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 206, parg. nico}{\*\bkmkend 2 06, parg. nico}{\b Par\'e1grafo \'fanico.}{\b0 \'c9 vedado o destaque do imposto no documento fiscal, quando a opera\'e7\'e3o ou presta\'e7\'e3o for beneficiada por is en\'e7\'e3o, redu\'e7\'e3o total da base de c\'e1lculo ou diferimento, ou quando estiver amparada por imunidade, n\'e3o-incid\'eancia ou suspens\'e3o da incid\' eancia do ICMS, ou, ainda, quando o imposto j\'e1 houver sido pago por ante}cipa \'e7\'e3o. \par \pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 207}{\*\bkmkend 207}{\b Art. 207.} { }{\b0 Quando o valor da base de c\'e1lculo for diverso do valor da opera\'e7\ 'e3o ou presta\'e7\'e3o, o contribuinte mencionar\'e1 essa circunst\'e2ncia no d ocumento fisca l, indicando o dispositivo pertinente da legisla\'e7\'e3o, bem como o valor sobr e o qual tiver sido calculado o imposto, exceto quando se tratar de Cupom Fiscal ou Nota Fiscal de Venda a Consumidor emitida Emissor de Cupom Fiscal (ECF). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do artigo 207 foi dada pela Altera\'e7\'e3o n\'ba 3 9 (Decreto n \'ba 8435, de 03/02/03, DOE de 04/02/03).\line \line }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao ar tigo 207 pela Altera\'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98): \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 207. Quando o valor da base de c\'e1lculo for diverso do valor da opera\'e 7\'e3o ou presta\'e7\'e3o, o contribuinte mencionar\'e1 essa circunst\'e2ncia no documento fis cal, indicando o dispositivo pertinente da legisla\'e7\'e3o, bem como o valor so bre o qual tiver sido calculado o imposto, exceto quando se tratar de Cupom Fisc al ou Nota Fiscal de Venda a Consumidor emitidos por m\'e1quina registradora (MR ), terminal po nto de venda (PDV) ou emissor de cupom fiscal (ECF)."\line \line }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\ 'e1ria, efeitos at\'e9 30/12/98:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Art. 207. Quando o valor da base de c\'e1lculo for diverso do va lor da opera\'e7\'e3o ou presta\'e7\'e3o, o contribuinte mencionar\'e1 essa circ unst\'e2ncia n o documento fiscal, indicando o dispositivo pertinente da legisla\'e7\'e3o, bem como o valor sobre o qual tiver sido calculado o imposto.}{\b0\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'94. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico.} No caso de do

cumento fiscal emitido em ECF, dever\'e1 ser utilizada carga tribut\'e1ria efeti va para a mercadoria ou servi\'e7o quando a base de c\'e1lculo for diversa do va lor da opera \'e7\'e3o ou presta\'e7\'e3o. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico foi acrescentado ao art. 207 pela Altera\'e7 \'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 208}{\*\bkmkend 208}{\b Art. 208. }{\b0 \'c9 vedada a emiss\'e3o de documento fiscal que n\'e3o corresponda a uma efetiva sa\'edda ou entrada de mercadoria ou a uma efetiva presta\'e7\'e3o de s ervi\'e7o, exc eto nas hip\'f3teses expressamente previstas na legisla\'e7\'e3o. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O VII\line Do Documento Inid\'f4neo \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 209}{\*\bkmkend 209}{\b Art. 209. }{\b0 Ser\'e1 considerado inid\'f4neo, fazendo prova apenas em favor do fisco, o documento fiscal que: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 209, I}{\*\bkmkend 209, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub omitir indica\ 'e7\'f5es, inc lusive as necess\'e1rias \'e0 perfeita indica\'e7\'e3o da opera\'e7\'e3o ou pres ta\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 209, II}{\*\bkmkend 209, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub n\'e3o for o legalmente e xigido para a respectiva opera\'e7\'e3o ou presta\'e7\'e3o, a exemplo de "Nota d e Confer\'eancia", "Or\'e7amento", "Pedido" e outros do g\'eanero, quando indevi damente utilizado como documentos fiscais; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 209, III}{\*\bkmkend 209, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub n\'e3o g uardar os requ isitos ou exig\'eancias regulamentares, inclusive no caso de utiliza\'e7\'e3o ap \'f3s vencido o prazo de validade nele indicado; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 209, IV}{\*\bkmkend 209, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub contiver de clara\'e7\'e3o inexata, estiver preenchido de forma ileg\'edvel ou contiver rasura ou emenda q ue lhe prejudique a clareza; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 209, V}{\*\bkmkend 209, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub n\'e3o se refe rir a uma efet iva opera\'e7\'e3o ou presta\'e7\'e3o, salvo nos casos previstos neste Regulamen to; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 209, VI}{\*\bkmkend 209, VI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub embora reve stido das form alidades legais, tiver sido utilizado com o intuito comprovado de fraude; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 209, VII}{\*\bkmkend 209, VII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub for emit ido por contri

buinte: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 209, VII, a}{\*\bkmkend 2 09, VII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b fict\'edcio ou que n\'e3o estiver mais exercendo suas atividades; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub no per\'edodo em que se encontrar com sua inscri \'e7\'e3o desa bilitada no CAD-ICMS; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b", do inciso VII do }{\b\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 209 foi dada pela A ltera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05). \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7 \'e3o origin\'e1ria, efeitos at\'e9 09/09/05:\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 209, VII, b}{\*\bkmk end 209, VII, b}b) no per\'edodo em que se encontrar com sua inscri\'e7\'e3o sus pensa, cancela da, em processo de baixa, baixada ou anulada." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 209, parg. nico}{\*\bkmkend 2 09, parg. nico}{\b Par\'e1grafo \'fanico.}{\b0 Nos casos dos incisos I, III e IV, somente se considerar\'e1 inid\'f4neo o documento fiscal cujas irregularidades forem de tal ordem que o tornem imprest\'e1vel para os fins a que se destine. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O VIII\line Do Cancelamento de Docume ntos Fiscais e dos Prazos de Validade \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 210}{\*\bkmkend 210}{\b Art. 210. }{\b0 Quando o documento fiscal for cancelado, conservar-se-\'e3o no talon\'e1r io, formul\'e1rio cont\'ednuo ou jogos soltos todas as suas vias, com declara\'e 7\'e3o do moti vo que houver determinado o cancelamento, e refer\'eancia, se for o caso, ao nov o documento emitido. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 210, 1o}{\*\bkmkend 210, 1o }{\b \'a7 1\'ba}{\b0 O motivo do cancelamento do documento fiscal ser\'e1 anota do, tamb\'e9m, no livro fiscal pr\'f3prio, na coluna "Observa\'e7\'f5es". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 210, 2o}{\*\bkmkend 210, 2o }{\b \'a7 2\'ba}{\b0 No caso de documento copiado, far-se-\'e3o os assentamento s no livro copiador, arquivando-se todas as vias do documento cancelado. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 210, 3o}{\*\bkmkend 210, 3o }{\b \'a7 3\'ba} No caso de cancelamento de Cupom Fiscal ou Comprovante N\'e3o F iscal no pr\'f3prio equipamento que o emitiu, conservar-se-\'e3o todas as vias d os documen tos fiscais, inclusive o emitido para cancelamento. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 3\'ba foi acrescentado ao art. 210 pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02)}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0

\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 211}{\*\bkmkend 211}{\b Art. 211. }{\b0 N\'e3o poder\'e1 ser cancelado o documento fiscal que tiver sido escritur ado no livro fiscal pr\'f3prio, ou que tiver dado tr\'e2nsito \'e0 mercadoria. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 212}{\*\bkmkend 212}{\b Art. 212. }{\b0 Na hip\'f3tese do artigo anterior, uma vez lan\'e7ado o documento fiscal, normalmente, no Registro de Sa\'eddas, ser\'e1 emitida Nota Fiscal (entrada) pa ra reposi\'e7 \'e3o da mercadoria no estoque e utiliza\'e7\'e3o do cr\'e9dito fiscal, quando f or o caso. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 213}{\*\bkmkend 213}{\b Art. 213. }{\b0 Os documentos fiscais perder\'e3o sua validade se n\'e3o forem utilizados no prazo de 24 meses, contados da data de expedi\'e7\'e3o da Autoriza\'e7\'e3o de Impress\'e3 o de Documentos Fiscais. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 214}{\*\bkmkend 214}{\b Art. 214. }{\b0 Para atendimento ao disposto no artigo anterior, o estabelecimento gr\'e1 fico far\'e1 imprimir, em campo pr\'f3prio, a express\'e3o prevista no inciso I do art. 199, a menos que se trate de documento em rela\'e7\'e3o ao qual a legisla\'e7\'e3o dis pense aquela indica\'e7\'e3o. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 215}{\*\bkmkend 215}{\b Art. 215. }{\b0 Encerrado o prazo de validade previsto no }{\b0\ul\cf5 art. 213}{\b0 , os documentos fiscais ainda n\'e3o utilizados ser\'e3o cancelados pelo pr\'f3prio contribuinte, que conservar\'e1 todas as vias dos mesmos e consignar\'e1 o ato na coluna "Obse rva\'e7\'f5es" da folha espec\'edfica do Registro de Utiliza\'e7\'e3o de Documen tos Fiscais e Termos de Ocorr\'eancias. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O IX\line Da Inutiliza\'e7\'e3o de Do cumentos Fiscais \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 216}{\*\bkmkend 216}{\b Art. 216. }{ O contribuinte dever\'e1 entregar na reparti\'e7\'e3o fazend\'e1ria da sua c ircunscri\'e7\'e3o fiscal o formul\'e1rio denominado \'93Documentos Fiscais n\'e 3o Utilizados \'94 (Anexo 14), relacionando todos os documentos fiscais n\'e3o utilizados por motivo de: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 216 foi dada pela Altera\'e7\'e3o n\'b a 126 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/09.\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3 o anterior dad a ao}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a rt. 216 pela Altera\'e7\'e3o n\'ba 121 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11635, de 27/07/09. DOE de 28/07 /09}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 28/ 07/09 a 26/10/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub "Art. 216. Ser\'e3o recolhidos \'e0 reparti\'e7\'e3o fazend\'e1 ria os documen tos fiscais que n\'e3o poder\'e3o ser utilizados por motivo de baixa ou inaptid\ 'e3o da inscri\'e7\'e3o, por ter sido esgotado o seu prazo de validade ou n\'e3o servir mais para acobertar a opera\'e7\'e3o ou presta\'e7\'e3o.\line \'a7 1\'ba Os documentos

fiscais de que trata o caput deste artigo dever\'e3o ser previamente relacionad os no formul\'e1rio Documentos Fiscais N\'e3o Utilizados (anexo 14).\line \'a7 2 \'ba O formul\'e1rio de que trata o \'a7 1\'ba tamb\'e9m dever\'e1 ser preenchid o e entregue \'e0 reparti\'e7\'e3o na hip\'f3tese de furto, roubo, extravio, perda ou desapar ecimento de documentos fiscais n\'e3o utilizados."\line \line }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior d ada ao art. 21 6 pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11 /09/05), efeitos de 10/09/05 a 27/07/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 216. Os documentos fiscais que n\' e3o forem util izados, seja por terem sido recolhidos \'e0 reparti\'e7\'e3o fazend\'e1ria por m otivo de baixa ou inaptid\'e3o de inscri\'e7\'e3o, seja por haver-se esgotado o prazo de validade, seja, ainda, em raz\'e3o de sinistro, furto, roubo, extravio, perda ou desa parecimento, dever\'e3o ser relacionados no formul\'e1rio Documentos Fiscais N\' e3o Utilizados (anexo 14), a ser fornecido pela reparti\'e7\'e3o fazend\'e1ria ( art. 146)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 09/09/05:\line }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 216. Os d ocumentos fiscais que n\'e3o forem utilizados, seja por terem sido recolhidos \' e0 reparti\'e7 \'e3o fazend\'e1ria por motivo de baixa ou cancelamento de inscri\'e7\'e3o, seja por haver-se esgotado o prazo de validade, seja, ainda, em raz\'e3o de sinistro , furto, roubo, extravio, perda ou desaparecimento, dever\'e3o ser relacionados no formul\'e1r io Documentos Fiscais N\'e3o Utilizados (Anexo 14), a ser fornecido pela reparti \'e7\'e3o fazend\'e1ria (}{\b0\i\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf5\nosupersub art. 146}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub )." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs24\cf0\nosupersub - baixa ou inaptid\'e3o da inscri\'e7\'e3o do estabeleci mento; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub documentos fiscais com prazo de validade vencido; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub os documentos n\'e3o servem mais para acobertar a op era\'e7\'e3o o u presta\'e7\'e3o efetuada pelo contribuinte; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub - ocorr\'eancia de furto, roubo, extravio, perda ou des aparecimento d os documentos fiscais. \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 217.}{ }{\b0 Tratando-se de ambulante ou contribuintes enquadrados no regime SimBahia Rural, o formul\'e1rio Document os Fiscais N\'e3o Utilizados (anexo 14) ser\'e1 preenchido pelo funcion\'e1rio r espons\'e1vel pelo seu recebimento. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0

\nosupersub A reda\'e7\'e3o atual do art. 217 foi dada pela Altera\'e7\'e3o n\'b a 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05).\line \line }{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior da da ao art. 217 pela Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, D OE de 18/07/00):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub "{\*\bkmkstart 217}{\*\bkmkend 217}Art. 217. Tratando-se de microemp resa, empresa de pequeno porte, ambulante ou contribuintes inscritos na condi\'e 7\'e3o de produtor-SimBahia Rural, o formul\'e1rio Documentos Fiscais N\'e3o Uti lizados (Anexo 14) ser\'e1 preenchido pelo funcion\'e1rio respons\'e1vel pelo seu recebimento. "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o anterior dada ao art. 217 pela Altera\'e7\'e3o n\'ba 9 (}{ \b\i0\ul \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 746 6, de 17/11/98, DOE de 18/11/98), efeitos a partir de 01/01/99}{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 217. Tratando-se de microempr esa, empresa de pequeno porte e ambulante, o preenchimento do formul\'e1rio de q ue cuida o artigo anterior ser\'e1 feito de of\'edcio pela pr\'f3pria reparti\'e 7\'e3o fazend \'e1ria."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub Art. 217. Tratando-se de microempresa, o preenchim ento do formul\'e1rio de que cuida o artigo anterior ser\'e1 feito de of\'edcio pela pr\'f3pria reparti\'e7\'e3o fazend\'e1ria.}{\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub . \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O II\line Dos Documentos Fiscais Relativ os a Opera\'e7\'f5es com Mercadorias \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O I\line Da Nota Fiscal nas Opera\'e7 \'f5es de Sa\'edda ou de Fornecimento e Demais Hip\'f3teses de Sua Utiliza\'e7\' e3o \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 218}{\*\bkmkend 218}{\b Art. 218. }{\b0 Os contribuintes, excetuados os produtores rurais e os extratores n\'e3o equiparados a comerciantes ou a industriais (}{\b0\ul\cf5 art. 38}{\b0 ), emitir \'e3o Nota Fis cal, modelos 1 ou 1-A (Anexos 15 e 16): \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub sempre que efetuarem sa\'edda ou fornecimento de merca dorias; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub na transmiss\'e3o de propriedade de mercadorias, quan do estas n\'e3 o devam transitar pelo estabelecimento transmitente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub nas vendas a consumidor: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 218, III, a}{\*\bkmkend 2 18, III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a prazo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 218, III, b}{\*\bkmkend 2

18, III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a prazo ou a vista, quando as mercadorias n\'e3o forem retiradas pelo comprador; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub sempre que, no estabelecimento, entrarem bens ou merc adorias, real ou simbolicamente, nas hip\'f3teses do }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf5\nosupersub art. 229}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub (Ajuste SINIEF 03/94); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub nas hip\'f3teses do art. 201 e nas demais situa\'e7\'f 5es previstas na legisla\'e7\'e3o. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 219}{\*\bkmkend 219}{\b Art. 219. }{\b0 A Nota Fiscal conter\'e1, nos quadros e campos pr\'f3prios, observada a d isposi\'e7\'e3o gr\'e1fica dos modelos 1 e 1-A (Anexos 15 e 16), as seguintes in dica\'e7\'f5es (Ajuste SINIEF 03/94): \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub no quadro "Emitente": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, a}{\*\bkmkend 219 , I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o nome, raz\'e3o social ou denomina\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, b}{\*\bkmkend 219 , I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o endere\'e7o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, c}{\*\bkmkend 219 , I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o bairro ou dist rito; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, d}{\*\bkmkend 219 , I, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o Munic\'edpio; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, e}{\*\bkmkend 219 , I, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a unidade da Fed era\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, f}{\*\bkmkend 219 , I, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o telefone e/ou fax; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, g}{\*\bkmkend 219 , I, g}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub g) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o C\'f3digo de E ndere\'e7amento Postal (CEP); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, h}{\*\bkmkend 219 , I, h}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub h) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o

n\'famero de i nscri\'e7\'e3o no CGC/MF; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, i}{\*\bkmkend 219 , I, i}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub i) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a natureza da op era\'e7\'e3o de que decorrer a sa\'edda ou a entrada, tais como: venda, compra, transfer\'eancia, devolu\'e7\'e3o, importa\'e7\'e3o, consigna\'e7\'e3o, remessa (para fins de demonstra\'e7\'e3o, de industrializa\'e7\'e3o ou outra); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, j}{\*\bkmkend 219 , I, j}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub j) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o c\'f3digo fisc al da opera\'e7\'e3o ou presta\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, l}{\*\bkmkend 219 , I, l}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub l) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero da i nscri\'e7\'e3o estadual do substituto tribut\'e1rio na unidade da Federa\'e7\'e3 o em favor da qual seja retido o imposto, quando for o caso; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, m}{\*\bkmkend 219 , I, m}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub m) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero da i nscri\'e7\'e3o estadual; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, n}{\*\bkmkend 219 , I, n}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub n) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a denomina\'e7 \'e3o: "NOTA FISCAL"; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, o}{\*\bkmkend 219 , I, o}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a indica\'e7\'e3 o da opera\'e7\'e3o, se de entrada ou de sa\'edda; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, p}{\*\bkmkend 219 , I, p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub p) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero de o rdem da Nota Fiscal e, imediatamente abaixo, a express\'e3o \'93S\'c9RIE\'94, ac ompanhada do n\'famero correspondente, se adotada nos termos do }{\b0\i0\ul\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub inciso I do art. 200}{ \b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub (Ajuste SINIEF 9 /97); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "p", do inciso I do art. 219 foi dada pela Altera \'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5 \nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para adaptar o texto. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, q}{\*\bkmkend 219 , I, q}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub q) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero e a

destina\'e7\'e3o da via da Nota Fiscal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, r}{\*\bkmkend 219 , I, r}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub r) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a data-limite pa ra emiss\'e3o da Nota Fiscal ou a indica\'e7\'e3o "00/00/00", quando a unidade d a Federa\'e7\'e3o da localiza\'e7\'e3o do emitente n\'e3o fizer uso da prerrogat iva prevista no \'a7 2\'ba do art. 16 do }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f0\fs24\cf0\nosupersub Conv\'eanio}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub s/n\'ba, de 15/12/70 (}{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Conv\'eanio SINIEF}{\b0\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, s}{\*\bkmkend 219 , I, s}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub s) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a data da emiss \'e3o da Nota Fiscal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, t}{\*\bkmkend 219 , I, t}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub t) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a data da efetiv a sa\'edda ou entrada da mercadoria no estabelecimento; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, I, u}{\*\bkmkend 219 , I, u}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub u) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a hora da efetiv a sa\'edda da mercadoria do estabelecimento; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub no quadro "Destinat\'e1rio/Remetente": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, II, a}{\*\bkmkend 21 9, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o nome, raz \'e3o social ou denomina\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, II, b}{\*\bkmkend 21 9, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero de inscri\'e7\'e3o no CGC/MF ou no CPF/MF; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, II, c}{\*\bkmkend 21 9, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o endere\'e7o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, II, d}{\*\bkmkend 21 9, II, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o bairro ou di strito; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, II, e}{\*\bkmkend 21 9, II, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o C\'f3digo de Endere\'e7amento Postal (CEP); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, II, f}{\*\bkmkend 21 9, II, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o Munic\'edpio

; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, II, g}{\*\bkmkend 21 9, II, g}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b g) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o telefone e/o u fax; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, II, h}{\*\bkmkend 21 9, II, h}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b h) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a unidade da F edera\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, II, i}{\*\bkmkend 21 9, II, i}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b i) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero de inscri\'e7\'e3o estadual; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub no quadro "Fatura", se adotado pelo emitente, as ind ica\'e7\'f5es previstas na legisla\'e7\'e3o pertinente; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 219, IV}{\*\bkmkend 219, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no quadro " Dados do Produ to": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, IV, a}{\*\bkmkend 21 9, IV, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o c\'f3digo ad otado pelo estabelecimento para identifica\'e7\'e3o do produto; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, IV, b}{\*\bkmkend 21 9, IV, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a descri\'e7 \'e3o dos produtos, compreendendo: o nome, a marca, o tipo, o modelo, a s\'e9rie , a esp\'e9cie, a qualidade e demais elementos que permitam sua perfeita identif ica\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, IV, c}{\*\bkmkend 21 9, IV, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o c\'f3digo es tabelecido na Nomenclatura Comum do Mercosul \'96 NCM, nas opera\'e7\'f5es reali zadas por estabelecimento industrial ou a ele equiparado, nos termos da legisla\ 'e7\'e3o federal, e nas opera\'e7\'f5es de com\'e9rcio exterior; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "c", do inciso IV do }{\b\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 219 foi dada pela Al tera\'e7\'e3o n\'ba 126 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/0 1/10:\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 31/12/09:\line }{\b0\i\ul

0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "c) a classifica\'e7\'e3o fi scal dos produtos, quando exigida pela legisla\'e7\'e3o do IPI;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, IV, d}{\*\bkmkend 21 9, IV, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o c\'f3digo de situa\'e7\'e3o tribut\'e1ria; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, IV, e}{\*\bkmkend 21 9, IV, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a unidade de m edida utilizada para a quantifica\'e7\'e3o dos produtos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, IV, f}{\*\bkmkend 21 9, IV, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a quantidade d os produtos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, IV, g}{\*\bkmkend 21 9, IV, g}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b g) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor unit \'e1rio dos produtos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, IV, h}{\*\bkmkend 21 9, IV, h}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b h) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor total dos produtos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, IV, i}{\*\bkmkend 21 9, IV, i}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b i) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a al\'edquota do ICMS; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, IV, j}{\*\bkmkend 21 9, IV, j}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b j) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a al\'edquota do IPI, quando for o caso; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, IV, l}{\*\bkmkend 21 9, IV, l}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b l) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor do IPI , quando for o caso; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub no quadro "C\'e1lculo do Imposto": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, V, a}{\*\bkmkend 219 , V, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a base de c\'e1l culo total do ICMS; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, V, b}{\*\bkmkend 219 , V, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor do ICMS incidente na opera\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, V, c}{\*\bkmkend 219 , V, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a base de c\'e1l

culo aplicada para a determina\'e7\'e3o do valor do ICMS retido por substitui\'e 7\'e3o tribut\'e1ria, quando for o caso; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, V, d}{\*\bkmkend 219 , V, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor do ICMS retido por substitui\'e7\'e3o tribut\'e1ria, quando for o caso; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, V, e}{\*\bkmkend 219 , V, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor total do s produtos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, V, f}{\*\bkmkend 219 , V, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor do frete , quando cobrado pelo remetente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, V, g}{\*\bkmkend 219 , V, g}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub g) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor do segur o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, V, h}{\*\bkmkend 219 , V, h}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub h) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor de outra s despesas acess\'f3rias; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, V, i}{\*\bkmkend 219 , V, i}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub i) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor total do IPI, quando for o caso; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, V, j}{\*\bkmkend 219 , V, j}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub j) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor total da Nota Fiscal; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub no quadro "Transportador/Volumes Transportados": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VI, a}{\*\bkmkend 21 9, VI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o nome, raz \'e3o social ou denomina\'e7\'e3o do transportador, e a express\'e3o "Aut\'f4nom o", se for o caso; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VI, b}{\*\bkmkend 21 9, VI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a condi\'e7 \'e3o de pagamento do frete: se por conta do emitente (CIF) ou do destinat\'e1ri o (FOB); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VI, c}{\*\bkmkend 21 9, VI, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a placa do ve \'edculo, no caso de transporte rodovi\'e1rio, ou outro elemento indicativo, nos demais casos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VI, d}{\*\bkmkend 21 9, VI, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu

b d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a unidade da F edera\'e7\'e3o de registro do ve\'edculo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VI, e}{\*\bkmkend 21 9, VI, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero de inscri\'e7\'e3o do transportador no CGC/MF ou no CPF/MF; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VI, f}{\*\bkmkend 21 9, VI, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o endere\'e7o do transportador; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VI, g}{\*\bkmkend 21 9, VI, g}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b g) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o Munic\'edpio do transportador; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VI, h}{\*\bkmkend 21 9, VI, h}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b h) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a unidade da F edera\'e7\'e3o do domic\'edlio do transportador; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VI, i}{\*\bkmkend 21 9, VI, i}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b i) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero da inscri\'e7\'e3o estadual do transportador, quando for o caso; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VI, j}{\*\bkmkend 21 9, VI, j}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b j) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a quantidade d e volumes transportados; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VI, l}{\*\bkmkend 21 9, VI, l}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b l) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a esp\'e9cie d os volumes transportados; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VI, m}{\*\bkmkend 21 9, VI, m}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b m) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a marca dos vo lumes transportados; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VI, n}{\*\bkmkend 21 9, VI, n}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b n) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a numera\'e7 \'e3o dos volumes transportados; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VI, o}{\*\bkmkend 21 9, VI, o}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b o) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o peso bruto d os volumes transportados; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VI, p}{\*\bkmkend 21 9, VI, p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b p) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o peso l\'edqu ido dos volumes transportados; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s

had0\f0\fs24\cf0\nosupersub no quadro "Dados Adicionais": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VII, a}{\*\bkmkend 2 19, VII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b no campo "In forma\'e7\'f5es Complementares", outros dados de interesse do emitente, tais com o: o n\'famero do pedido, o vendedor, o emissor da Nota Fiscal, o local de entre ga, quando diverso do endere\'e7o do destinat\'e1rio nas hip\'f3teses previstas na legisla\'e7 \'e3o, propaganda, etc.; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VII, b}{\*\bkmkend 2 19, VII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b no campo "Re servado ao Fisco", indica\'e7\'f5es estabelecidas pelo fisco da unidade da Feder a\'e7\'e3o do emitente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VII, c}{\*\bkmkend 2 19, VII, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b o n\'famero de controle do formul\'e1rio, no caso de Nota Fiscal emitida por processamento e letr\'f4nico de dados; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 219, VIII}{\*\bkmkend 219, VIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os da dos destinados ao controle fiscal dos documentos, a saber: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VIII, a}{\*\bkmkend 219, VIII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub o prazo de validade para emiss\'e3o da Nota Fiscal, na forma do inciso I do art. 199; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, VIII, b}{\*\bkmkend 219, VIII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub as indica \'e7\'f5es relativas \'e0 confec\'e7\'e3o do documento, a serem impressas no rod ap\'e9 ou na lateral direita da Nota Fiscal, nos termos do inciso II do art. 199 ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub no comprovante de entrega dos produtos, que dever\'e1 integrar apen as a 1\'aa via da Nota Fiscal, na forma de canhoto destac\'e1vel: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, IX, a}{\*\bkmkend 21 9, IX, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a declara\'e7 \'e3o de recebimento dos produtos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, IX, b}{\*\bkmkend 21 9, IX, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a data do rece bimento dos produtos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, IX, c}{\*\bkmkend 21 9, IX, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identifica \'e7\'e3o e a assinatura do recebedor dos produtos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, IX, d}{\*\bkmkend 21

9, IX, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a express\'e3o "NOTA FISCAL"; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, IX, e}{\*\bkmkend 21 9, IX, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero de ordem da Nota Fiscal. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 1o}{\*\bkmkend 219, 1o }{\b \'a7 1\'ba}{\b0 A Nota Fiscal ser\'e1 de tamanho n\'e3o inferior a 21,0cm x 28,0cm e 28,0cm x 21,0cm para os modelos 1 e 1-A, respectivamente, e suas vias n\'e3o po der\'e3o ser impressas em papel-jornal, observado o seguinte: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub os quadros ter\'e3o largura m\'ednima de 20,3cm, excet o os quadros: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, 1o, I, a}{\*\bkmkend 219, 1o, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub "Des tinat\'e1rio/Remetente", que ter\'e1 largura m\'ednima de 17,2cm; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, 1o, I, b}{\*\bkmkend 219, 1o, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub "Dad os Adicionais", no modelo 1-A; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o campo "Reservado ao Fisco" ter\'e1 tamanho m\'ednim o de 8,0cm x 3 ,0cm, em qualquer sentido (Ajuste SINIEF 02/95); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub os campos "CGC", "Inscri\'e7\'e3o Estadual do Substi tuto Tribut \'e1rio", "Inscri\'e7\'e3o Estadual", do quadro "Emitente", e os campos "CGC/CPF " e "Inscri\'e7\'e3o Estadual", do quadro "Destinat\'e1rio/Remetente", ter\'e3o largura m\'ednima de 4,4cm. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 2o}{\*\bkmkend 219, 2o }{\b \'a7 2\'ba}{\b0 Ser\'e3o impressas tipograficamente as indica\'e7\'f5es: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub das }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf5 \nosupersub al\'edneas "a" a "h", "m", "n", "p", "q" e "r" do inciso I}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , devendo as in dica\'e7\'f5es das al\'edneas "a", "h" e "m" ser impressas, no m\'ednimo, em cor po "8", n\'e3o condensado (Ajuste SINIEF 02/95); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub do inciso VIII, devendo ser impressas, no m\'ednimo: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, 2o, II, a}{\*\bkmken d 219, 2o, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub em corpo "10", no caso da al\'ednea "a"; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, 2o, II, b}{\*\bkmken

d 219, 2o, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub em corpo "5", n\'e3o condensado, no caso da al\'ednea "b" (}{\b0\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Ajuste SINIEF}{\b0\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 02/95); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub das }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf5 \nosupersub al\'edneas "d" e "e" do inciso IX}{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f0\fs24\cf0\nosupersub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 3o}{\*\bkmkend 219, 3o }{\b \'a7 3\'ba}{\b0 As indica\'e7\'f5es a que se referem as }{\ul\cf5 al\'edne as \'93a\'94 a \'93h\'94 e \'93m\'94 do inciso I}{\b0 poder\'e3o ser dispensada s de impre ss\'e3o tipogr\'e1fica, a ju\'edzo do fisco estadual da localiza\'e7\'e3o do rem etente, desde que a Nota Fiscal seja fornecida e visada pela reparti\'e7\'e3o fi scal, hip\'f3tese em que os dados a esta referentes ser\'e3o inseridos no quadro \'93Emitente \'94, e a sua denomina\'e7\'e3o ser\'e1 \'93Nota Fiscal Avulsa\'94, observado, a inda, o seguinte (Ajustes SINIEF 01/96 e 2/97): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 3\'ba do art. 219 foi dada pela Altera\'e7\ 'e3o n\'ba 3 ( }{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 6523, de 11/07/97, DOE de 12/07/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 3\'ba As indica\ 'e7\'f5es a que se referem as al\'edneas \'93a\'94 a \'93h\'94 e \'93m\'94 do in ciso I poder \'e3o ser dispensadas de impress\'e3o}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub tipogr\'e1fica, a ju\'edzo do fisco estadual da localiza\'e7\'e3o do remetente, desde que a Nota Fiscal seja fornecida e visada pela reparti \'e7\'e3o fiscal, hip\'f3tese em que os dados a esta referentes poder\'e3o ser i nseridos em quadro pr\'f3prio, logo acima do quadro \'93Emitente\'94, e a sua de nomina\'e7\'e3o ser\'e1 \'93Nota Fiscal Avulsa\'94 (Ajuste SINIEF 01/96).". \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o quadro \'93Destinat\'e1rio/Remetente\'94 ser\'e1 des dobrado em qua dros \'93Remetente\'94 e \'93Destinat\'e1rio\'94, com a inclus\'e3o de campos de stinados a identificar os c\'f3digos dos respectivos Munic\'edpios; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub no quadro \'93Informa\'e7\'f5es Complementares\'94, p oder\'e3o ser inclu\'eddos o c\'f3digo do Munic\'edpio do transportador e o valor do ICMS inci dente sobre o frete. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 4o}{\*\bkmkend 219, 4o }{\b \'a7 4\'ba }{\b0 Observados os requisitos da legisla\'e7\'e3o pertinente (} {\ul\cf5 arts. 683 a 712}{\b0 ), a Nota Fiscal poder\'e1 ser emitida por process

amento ele tr\'f4nico de dados, com (Ajuste SINIEF 02/95): \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub as indica\'e7\'f5es das }{\b0\i0\ul\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f0\fs24\cf5\nosupersub al\'edneas "b" a "h", "m" e "p" do inciso I}{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e da }{\b0\ i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub al\'ednea "e " do inciso IX }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub impr essas por esse sistema; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub espa\'e7o em branco de at\'e9 5,0cm na margem superio r, na hip\'f3t ese de uso de impressora matricial. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 5o}{\*\bkmkend 219, 5o }{\b \'a7 5\'ba}{\b0 As indica\'e7\'f5es a que se referem a }{\ul\cf5 al\'ednea "l" do inciso I}{\b0 e as }{\ul\cf5 al\'edneas "c" e "d" do inciso V}{\b0 s\' f3 ser\'e3 o prestadas quando o emitente da Nota Fiscal for o substituto tribut\'e1rio. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 6o}{\*\bkmkend 219, 6o }{\b \'a7 6\'ba}{\b0 Nas opera\'e7\'f5es de exporta\'e7\'e3o, o campo destinado ao Munic\'edpio, do quadro "Destinat\'e1rio/Remetente", ser\'e1 preenchido com a cidade e o pa\'eds de destino. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 7o}{\*\bkmkend 219, 7o }{\b \'a7 7\'ba}{\b0 A Nota Fiscal poder\'e1 servir como fatura, feita a inclus \'e3o dos elementos necess\'e1rios no quadro "Fatura", caso em que a denomina\'e 7\'e3o pre vista nas }{\ul\cf5 al\'edneas "n" do inciso I}{\b0 e }{\ul\cf5 "d" do inciso I X}{\b0 passar\'e1 a ser "Nota Fiscal-Fatura". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 8o}{\*\bkmkend 219, 8o }{\b \'a7 8\'ba}{\b0 Nas vendas a prazo, quando n\'e3o houver emiss\'e3o de Not a Fiscal-Fatura ou de fatura, ou, ainda, quando esta for emitida em separado, a Nota Fisca l, al\'e9m dos requisitos exigidos neste artigo, dever\'e1 conter, impressas ou mediante carimbo, no campo "Informa\'e7\'f5es Complementares" do quadro "Dados A dicionais", indica\'e7\'f5es sobre a opera\'e7\'e3o, tais como: pre\'e7o a vista , pre\'e7o fin al, quantidade, valor e datas de vencimento das presta\'e7\'f5es. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 9o}{\*\bkmkend 219, 9o }{\b \'a7 9\'ba}{\b0 Ser\'e3o dispensadas as indica\'e7\'f5es do }{ inciso IV}{ \b0 , se estas constarem em romaneio, o qual passar\'e1 a constituir parte insep ar\'e1vel da Nota Fiscal, desde que obedecidos os requisitos abaixo: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o romaneio dever\'e1 conter, no m\'ednimo, as indica\' e7\'f5es (Ajus te SINIEF 02/95): \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, 9o, I, a}{\*\bkmkend 219, 9o, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub das }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub al\'ed neas "a" a "e", "h", "m", "p", "q", "s" e "t" do inciso I}{\b0\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, 9o, I, b}{\*\bkmkend

219, 9o, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub das }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub al\'ed neas "a" a "d", "f", "h" e "i" do inciso II}{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, 9o, I, c}{\*\bkmkend 219, 9o, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub da } {\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub al\'edn ea "j" do inciso V}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf 0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, 9o, I, d}{\*\bkmkend 219, 9o, I, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub das }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub al\'ed neas "a" e "c" a "h" do inciso VI}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 219, 9o, I, e}{\*\bkmkend 219, 9o, I, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub e) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "e", do inciso I, do \'a7 9\'ba do art. 219 foi revogada pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99 ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub "{\*\bkmkstart 219, 9o, I, e}{\*\bkmkend 219, 9o, I, e}}{ \b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub e) do inciso VIII ;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a Nota Fiscal dever\'e1 conter as indica\'e7\'f5es do n\'famero e d a data do romaneio, e este, do n\'famero e da data daquela. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 10}{\*\bkmkend 219, 10 }{\b \'a7 10.}{\b0 Relativamente \'e0 indica\'e7\'e3o da }{\ul\cf5 al\'ednea "a " do inciso IV}{\b0 : \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 219, 10, I}{\*\bkmkend 219, 10, I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - } {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub dever\ 'e1 ser ef etuada com os d\'edgitos correspondentes ao c\'f3digo de barras, se o contribuin te utilizar o referido c\'f3digo para o seu controle interno; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 219, 10, II}{\*\bkmkend 219, 10, II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pod er\'e1 ser dispensada, a crit\'e9rio da unidade da Federa\'e7\'e3o do emitente, hip\'f3tes e em que a coluna "C\'f3digo do Produto", no quadro "Dados do Produto", poder\'e 1 ser suprimida; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 219, 10, III}{\*\bkmkend 219, 10 , III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I

II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na Bahia, a ado\'e7\'e3o ou n\'e3o daquele c\'f3digo para identifica\'e7\'e3o do produto f ica a crit\'e9rio do contribuinte. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 11}{\*\bkmkend 219, }{\b \'a7 11.}{\b0 }{\b Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 11 do art. 219 foi revogado pela Altera\'e7\'e3o n\'ba 126 (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/09.\line \line Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 26/10/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub "\'a7 11. Em substitui\'e7\'e3o \'e0 aposi\'e7\'e3 o dos c\'f3digos da Tabela do IPI (TIPI), no campo "Classifica\'e7\'e3o Fiscal", poder\'e1 ser indicado outro c\'f3digo, desde que, no campo "Informa\'e7\'f5es Complementares " do quadro "Dados Adicionais" ou no verso da Nota Fiscal, seja impressa, por me io indel\'e9vel, tabela com a respectiva decodifica\'e7\'e3o (Ajuste SINIEF 02/9 5).\'94 \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 12}{\*\bkmkend 219, }{\b \'a7 12.}{\b0 Nas opera\'e7\'f5es sujeitas a mais de uma al\'edquota e/ou situa\'e7\'e3o tribut\'e1ria, os dados do quadro "Dados do Produto" dever\'e3o s er subtota lizados por al\'edquota e/ou situa\'e7\'e3o tribut\'e1ria. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 13}{\*\bkmkend 219, }{\b \'a7 13.}{\b0 Os dados relativos ao Imposto sobre Servi\'e7os de Qualquer Natureza (ISS) ser\'e3o inseridos, quando for o caso, entre os quadros "Dados do Produto" e "C\'e1lculo do Imposto", conforme a legisla\'e7\'e3o municipal, observado o di sposto no item 4 do \'a7 4\'ba do art. 7\'ba do Conv\'eanio}{\b0\fs24 s/n\'ba}{ \b0 , de 15/12/70 (Conv\'eanio SINIEF). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 14}{\*\bkmkend 219, }{\b \'a7 14.}{\b0 Caso o transportador seja o pr\'f3prio remetente ou o destin at\'e1rio, esta circunst\'e2ncia ser\'e1 indicada no campo "Nome/Raz\'e3o Social " do quadr o "Transportador/Volumes Transportados", com a express\'e3o "Remetente" ou "Dest inat\'e1rio", dispensadas as indica\'e7\'f5es das }{\ul\cf5 al\'edneas "b" e "e" a "i" do inciso VI}{\b0 . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 15}{\*\bkmkend 219, }{\b \'a7 15.}{\b0 Na Nota Fiscal emitida relativamente \'e0 sa\'edda de mercad orias em retorno ou em devolu\'e7\'e3o, dever\'e3o ser indicados, ainda, no camp o "Informa \'e7\'f5es Complementares", o n\'famero, a data da emiss\'e3o e o valor da opera \'e7\'e3o do documento origin\'e1rio. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 16}{\*\bkmkend 219, }{\b \'a7 16.}{\b0 No campo "Placa do Ve\'edculo" do quadro "Transportador/Volu mes Transportados", dever\'e1 ser indicada a placa do ve\'edculo tracionado, qua ndo se tra tar de reboque ou semi-reboque deste tipo de ve\'edculo, devendo a placa dos dem ais ve\'edculos tracionados, quando houver, ser indicada no campo "Informa\'e7\' f5es Complementares". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 17}{\*\bkmkend 219, }{\b \'a7 17.}{\b0 A aposi\'e7\'e3o de carimbos nas Notas Fiscais, pelo fisco, no tr\'e2nsito da mercadoria, dever\'e1 ser feita no verso das mesmas, salvo qua

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ndo forem carbonadas. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 18}{\*\bkmkend 219, }{\b \'a7 18.}{\b0 Caso o campo "Informa\'e7\'f5es Complementares" n\'e3o seja suficiente para conter as indica\'e7\'f5es exigidas, poder\'e1 ser utilizado, ex cepcionalm ente, o quadro "Dados do Produto", desde que n\'e3o prejudique a clareza. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 19}{\*\bkmkend 219, }{\b \'a7 19.}{\b0 \'c9 permitida a inclus\'e3o de opera\'e7\'f5es enquadradas em diferentes c\'f3digos fiscais numa mesma Nota Fiscal, hip\'f3tese em que este s ser\'e3o indicados no campo "CFOP" do quadro "Emitente", e no quadro "Dados do Produto", na linha correspondente a cada item, ap\'f3s a descri\'e7\'e3o do produto (Ajus te SINIEF 02/95). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 20}{\*\bkmkend 219, }{\b \'a7 20.}{\b0 \'c9 permitida a indica\'e7\'e3o de informa\'e7\'f5es comple mentares de interesse do emitente, impressas tipograficamente no verso da Nota F iscal, hip \'f3tese em que sempre ser\'e1 reservado espa\'e7o, com a dimens\'e3o m\'ednima de 10cm x 15cm, em qualquer sentido, para atendimento ao disposto no \'a7 17 (Aj uste SINIEF 02/95). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 21}{\*\bkmkend 219, }{\b \'a7 21.}{\b0 Sendo do interesse do contribuinte, manifestado no Pedido de Autoriza\'e7\'e3o para Impress\'e3o de Documentos Fiscais (PAIDF), a reparti\'e 7\'e3o fis cal poder\'e1 dispensar a inser\'e7\'e3o, na Nota Fiscal, do canhoto destac\'e1v el, comprovante da entrega da mercadoria, mediante indica\'e7\'e3o na Autoriza\' e7\'e3o para Impress\'e3o de Documentos Fiscais (AIDF) (Ajuste SINIEF 4/95). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 22}{\*\bkmkend 219, }{\b \'a7 22.}{\b0 A Nota Fiscal poder\'e1 ser impressa em tamanho inferior ao estabelecido no }{\ul\cf5 \'a7 1\'ba}{\b0 , exclusivamente nos casos de emiss\'e 3o por pro cessamento eletr\'f4nico de dados, desde que as indica\'e7\'f5es a serem impress as quando da sua emiss\'e3o sejam grafadas em, no m\'e1ximo, 17 caracteres por p olegada, sem preju\'edzo do disposto no }{\ul\cf5 \'a7 2\'ba}{\b0 (Ajuste SINIE F 4/95). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 23}{\*\bkmkend 219, }{\b \'a7 23.}{\b0 O contribuinte que utilizar a mesma Nota Fiscal para documen tar opera\'e7\'e3o interestadual com produtos tributados e n\'e3o tributados, na quela oper a\'e7\'e3o, em que tenha efetuado a reten\'e7\'e3o do imposto por substitui\'e7\ 'e3o tribut\'e1ria, observar\'e1 o disposto no }{\ul\cf5 \'a7 2\'ba do art. 358} {\b0 . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 24.} Em se tratando dos produtos classificados nos c\'f3digos 3003 e 3004 da Nomenclatura Brasileira de Mercador ia/Sistema Harmonizado - NBM/SH, na descri\'e7\'e3o prevista na al\'ednea \'93b\ '94 do inciso IV, dever\'e1 ser indicado o n\'famero do lote de fabrica\'e7\'e3o a que a unida de pertencer, devendo a discrimina\'e7\'e3o ser feita em fun\'e7\'e3o dos difere ntes lotes de fabrica\'e7\'e3o e respectivas quantidades e valores ({\b0 Ajuste SINIEF} 07/02) . \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 24 foi acrescentado ao art. 219 pela Altera\'e7\'e3o n\'ba 39 (Dec reto n\'ba 843

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5, de 03/02/03, DOE de 04/02/03), efeitos a partir de 01/01/03. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 25}{\*\bkmkend 219, 25 }{\b \'a7 25.} Os estabelecimentos industriais ou importadores que realizarem op era\'e7\'f5es com os produtos de que trata a Lei Federal n\'ba 10.147, de 21 de dezembro d e 2000, far\'e3o constar no campo \'93Informa\'e7\'f5es Complementares\'94 da no ta fiscal, identifica\'e7\'e3o e subtotaliza\'e7\'e3o dos itens, por agrupamento , conforme as express\'f5es a seguir indicadas, sem preju\'edzo de outras inform a\'e7\'f5es ad icionais que entenderem necess\'e1rias: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 25 foi acrescentado ao art. 219 pela Altera\'e7\'e3o n\'ba 43 (Dec reto n\'ba 860 6, de 13/08/03, DOE de 14/08/03), efeitos a partir de 01/09/03. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 219, 25}{\*\bkmkend 219, 25 }{\b \'a7 25.} Os estabelecimentos industriais ou importadores que realizarem op era\'e7\'f5es com os produtos de que trata a Lei Federal n\'ba 10.147, de 21 de dezembro d e 2000, far\'e3o constar no campo \'93Informa\'e7\'f5es Complementares\'94 da no ta fiscal, identifica\'e7\'e3o e subtotaliza\'e7\'e3o dos itens, por agrupamento , conforme as express\'f5es a seguir indicadas, sem preju\'edzo de outras inform a\'e7\'f5es ad icionais que entenderem necess\'e1rias: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 25 foi acrescentado ao art. 219 pela Altera\'e7\'e3o n\'ba 43 (Dec reto n\'ba 860 6, de 13/08/03, DOE de 14/08/03), efeitos a partir de 01/09/03. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub \'93LISTA NEGATIVA\'94, relativamente aos produtos cla ssificados nas posi\'e7\'f5es 3002 (soros e vacinas), exceto nos itens 3002.30 e 3002.90, 3003 (medicamentos), exceto no c\'f3digo 3003.90.56, e 3004 (medicamentos), exceto n o c\'f3digo 3004.90.46, nos itens 3306.10 (dentifr\'edcios), 3306.20 (fios denta is), 3306.90 ( enxaguat\'f3rios bucais) e nos c\'f3digos 3005.10.10 (ataduras, esparadrapos, ga zes, sinapismos, pensos, etc.), 3006.30 (prepara\'e7\'f5es opacificantes (contra stantes) para exames radiogr\'e1ficos e reagentes de diagn\'f3stico concebidos p ara serem admi nistrados ao paciente), 3006.60.00 (prepara\'e7\'f5es qu\'edmicas contraceptivas \'e0 base de horm\'f4nios) e 9603.21.00 (escovas dentifr\'edcias), todos da NB M/SH (LISTA NEGATIVA); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso I do \'a7 25 do art. 219 foi dada pela Al tera\'e7\'e3o

n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 139 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub D ecreto n\'ba 12444, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/12/10.\line \line R}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub eda\'e7\'e3 o anterior dada ao inciso I do \'a7 25, tendo sido acrescentado pela Altera\'e7\ 'e3o n\'ba 43 (Decreto n\'ba 8606, de 13/08/03, DOE de 14/08/03), efeitos de 01/09/03 a 30/11/ 10:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "I - \'93LISTA NEGATIVA\'94, relativamente aos produtos classificados nas pos i\'e7\'f5es 30 02 (soros e vacinas), exceto nos itens 3002.30 e 3002.90, 3003 (medicamentos), e xceto no c\'f3digo 3003.90.56, e 3004 (medicamentos), exceto no c\'f3digo 3004.9 0.46, nos itens 3306.10 (dentifr\'edcios), 3306.20 (fios dentais), 3306.90 (enxa guat\'f3rios b ucais) e nos c\'f3digos 3005.10.10 (ataduras, esparadrapos, gazes, sinapismos, p ensos, etc.), 3006.60.00 (prepara\'e7\'f5es qu\'edmicas contraceptivas \'e0 base de horm\'f4nios) e 9603.21.00 (escovas dentifr\'edcias), todos da NCM/SH;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub \'93LISTA POSITIVA\'94, relativamente aos produtos cl assificados na s posi\'e7\'f5es 3002 (soros e vacinas), exceto nos itens 3002.30 e 3002.90, 300 3 (medicamentos), exceto no c\'f3digo 3003.90.56, e 3004 (medicamentos), exceto no c\'f3digo 3004.90.46, e nos c\'f3digos 3005.10.10 (ataduras, esparadrapos, ga zes, sinapismo s, pensos, etc.), 3006.30 (prepara\'e7\'f5es opacificantes (contrastantes) para exames radiogr\'e1ficos e reagentes de diagn\'f3stico concebidos para serem admi nistrados ao paciente) e 3006.60.00 (prepara\'e7\'f5es qu\'edmicas contraceptiva s \'e0 base de horm\'f4nios), todos da NBM/SH, quando beneficiados com a outorga do cr\'e9dito para o PIS/PASEP e COFINS previsto no art. 3\'b0 da Lei Federal 10.147/00 (LIST A POSITIVA); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso II do \'a7 25 do art. 219 foi dada pela A ltera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 139 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12444, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/12/10.\line \line R}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub eda\'e7\'e3 o anterior dada ao inciso II do \'a7 25, tendo sido acrescentado pela Altera\'e7 \'e3o n\'ba 43 (Decreto n\'ba 8606, de 13/08/03, DOE de 14/08/03), efeitos de 01/09/03 a 30/11 /10:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "II - \'93LISTA POSITIVA\'94, relativamente aos produtos classificados nas p osi\'e7\'f5es 3002 (soros e vacinas), exceto nos itens 3002.30 e 3002.90, 3003 (medicamentos), exceto no c\'f3digo 3003.90.56, e 3004 (medicamentos), exceto no c\'f3digo 3004 .90.46, e nos c\'f3digos 3005.10.10 (ataduras, esparadrapos, gazes, sinapismos, pensos, etc.) e 3006.60.00 (prepara\'e7\'f5es qu\'edmicas contraceptivas \'e0 base de horm\'f4 nios), todos da NCM/SH, quando beneficiados com a outorga do cr\'e9dito para o P

IS/PASEP e COFINS previsto no art. 3\'b0 da Lei Federal n\'ba 10.147/00;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub \'93LISTA NEUTRA\'94, relativamente aos produtos cla ssificados nos c\'f3digos e posi\'e7\'f5es relacionados na Lei n\'ba 10.147/00, exceto aqueles de que tratam os itens anteriores desde que n\'e3o tenham sido exclu\'eddos da incid\'eancia das contribui\'e7\'f5es previstas no inciso I do \'93}{\b0\i\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub caput}{\b0\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'94 do art. 1\'b0 da referi da lei, na forma do \'a7 2\'b0 desse mesmo artigo. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 26.} A Nota Fiscal emitida por f abricante, importador ou distribuidor, relativamente \'e0 sa\'edda para estabele cimento atacadista ou varejista, dos produtos classificados nos c\'f3digos 3002, 3003, 3004 e 3006.60 da Nomenclatura Brasileira de Mercadoria/Sistema Harmonizado - NBM/SH, e xceto se relativa \'e0s opera\'e7\'f5es com produtos veterin\'e1rios, homeop\'e1 ticos ou amostras gr\'e1tis, dever\'e1 conter, na descri\'e7\'e3o prevista na al \'ednea \'93b \'94 do inciso IV deste artigo, a indica\'e7\'e3o do valor correspondente ao pre \'e7o constante da tabela, sugerido pelo \'f3rg\'e3o competente para venda a con sumidor e, na falta deste pre\'e7o, o valor correspondente ao pre\'e7o m\'e1ximo de venda a co nsumidor sugerido ao p\'fablico pelo estabelecimento industrial. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A reda\'e7\'e3o atual do \'a7 26 do art. 219 foi dada pela Altera\'e 7\'e3o n\'ba 57 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Dec reto n\'ba 9152, de 28/07/04, DOE de 29/07/04}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/05:\line \li ne }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A A ltera\'e7\'e3o n\'ba 56 (Decreto n\'ba 9092, de 04/05/04, DOE de 05/05/04), prorroga a entrada em vigor do referido dispositivo para 01/10/04.\line \line A Altera\'e7\'e3o n\ 'ba 52 (Decreto n\'ba 8969}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub de 12/02/04, DOE de 13/02/04),}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub prorroga a entrada em vigor do referido di spositivo para 01/05/04.\line \line Reda\'e7\'e3o anterior dada ao \'a7 26, tend o sido acresce ntado ao art. 219 pela Altera\'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/04 , DOE de 21/01/04), efeitos de 01/10/04 a 31/12/04:\line }{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 26. A Nota Fiscal emiti da por fabrica nte, importador ou distribuidor, relativamente \'e0 sa\'edda dos produtos classi ficados nos c\'f3digos 3002, 3003 e 3004 da Nomenclatura Brasileira de Mercadori a/Sistema Harmonizado - NBM/SH, dever\'e1 conter no quadro de que trata o inciso IV deste arti go, a indica\'e7\'e3o do valor correspondente ao pre\'e7o constante da tabela, s ugerido pelo \'f3rg\'e3o competente para venda a consumidor e, na falta deste pr e\'e7o, o valor correspondente ao pre\'e7o m\'e1ximo de venda a consumidor suger ido ao p\'fabl ico pelo estabelecimento industrial." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 27.} Nas opera\'e7\'f5es n\'e3o alcan\'e7adas pelo disposto na al\'ednea \'93c\'94 do inciso IV do {\i caput} de

ste artigo, ser\'e1 obrigat\'f3ria somente a indica\'e7\'e3o do correspondente c ap\'edtulo da NCM. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 27 foi }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub acrescentado ao art. 219}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 126 (}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11806, de 26/10 /09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub ), efeitos a partir de 27/10/09. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 220}{\*\bkmkend 220}{\b Art. 220. }{\b0 A Nota Fiscal ser\'e1 emitida nos seguintes momentos: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub antes de iniciada a sa\'edda das mercadorias; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub por ocasi\'e3o do fornecimento: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 220, II, a}{\*\bkmkend 22 0, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de alimenta \'e7\'e3o, bebidas e outras mercadorias em restaurantes, bares, caf\'e9s e outro s estabelecimentos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 220, II, b}{\*\bkmkend 22 0, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de mercadorias pelo prestador de servi\'e7os de qualquer natureza, quando houver incid\'eancia do ICMS indicada em lei complementar; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub antes da tradi\'e7\'e3o real ou simb\'f3lica das mer cadorias: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 220, III, a}{\*\bkmkend 2 20, III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b nos casos de transmiss\'e3o da propriedade de mercadorias ou de t\'edtulos que as represente m, quando estas n\'e3o devam transitar pelo estabelecimento do transmitente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 220, III, b}{\*\bkmkend 2 20, III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b nos casos de ulterior transmiss\'e3o da propriedade de mercadorias que, tendo transitado pel o estabelecimento transmitente, deste tenham sa\'eddo sem o pagamento do ICMS em decorr\'eancia de loca\'e7\'e3o ou de remessa para armaz\'e9m geral ou dep\'f3s ito fechado; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub relativamente \'e0 entrada de bens ou mercadorias, no s momentos def inidos no }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosuper sub \'a7 3\'ba do art. 229}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0

\fs24\cf0\nosupersub (Ajuste SINIEF 03/94); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 220, V}{\*\bkmkend 220, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub para efetiva\' e7\'e3o de tra nsfer\'eancia de cr\'e9dito; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub nas situa\'e7\'f5es e prazos do }{\b0\i0\ul\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 201}{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 220, parg. nico}{\*\bkmkend 2 20, parg. nico}{\b Par\'e1grafo \'fanico.}{\b0 Na Nota Fiscal emitida em caso de ulterior transmiss\'e3o da propriedade de mercadorias, prevista na }{\ul\cf5 al\ 'ednea "b" do inciso III}{\b0 , dever\'e3o ser mencionados o n\'famero, a s\'e9rie e a data da Nota Fiscal emitida anteriormente, por ocasi\'e3o da sa\'edda das merca dorias. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 221}{\*\bkmkend 221}{\b Art. 221. }{\b0 No caso de mercadorias de proced\'eancia estrangeira que, sem entrar no e stabelecimento do importador ou arrematante, sejam por estes remetidas a terceir os, dever\'e1 o importador ou arrematante emitir Nota Fiscal, com a declara\'e7\'e3o de que as mercadorias sair\'e3o diretamente da reparti\'e7\'e3o federal em que houver sid o processado o desembara\'e7o. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 222}{\*\bkmkend 222}{\b Art. 222. }{\b0 Nas vendas \'e0 ordem ou para entrega futura, observar-se-\'e1 o disposto nos }{\b0\ul\cf5 arts. 411 a 414}{\b0 . \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 223}{\*\bkmkend 223}{\b Art. 223. }{\b0 Fora dos casos previstos neste Regulamento e na legisla\'e7\'e3o do IPI, \'e9 vedada a emiss\'e3o de Nota Fiscal que n\'e3o corresponda a uma efetiva sa\ 'edda de merca dorias. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 224}{\*\bkmkend 224}{\b Art. 224. }{\b0 A Nota Fiscal ser\'e1 emitida, no m\'ednimo (Ajuste SINIEF 03/94): \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub em 3 vias: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 224, I, a}{\*\bkmkend 224 , I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na s opera\'e7 \'f5es internas (}{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\ nosupersub art. 225}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub ); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 224, I, b}{\*\bkmkend 224 , I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na s opera\'e7 \'f5es de exporta\'e7\'e3o para o exterior, quando o embarque for efetuado neste Estado (art. 227, I); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 224, II}{\*\bkmkend 224, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em 4 vias: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 224, II, a}{\*\bkmkend 22 4, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7 \'f5es interestaduais (}{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs2

4\cf5\nosupersub art. 226}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\ fs24\cf0\nosupersub ); \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 224, II, b}{\*\bkmkend 22 4, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas opera\'e7 \'f5es de exporta\'e7\'e3o para o exterior, quando o embarque for efetuado em ou tra unidade da Federa\'e7\'e3o (art. 227, II); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub em 5 vias, nas sa\'eddas de produtos industrializado s destinados \'e0 Zona Franca de Manaus e a outras \'e1reas da Amaz\'f4nia com isen\'e7\'e3o do ICMS (}{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupers ub art. 597}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub ). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 224, 1o}{\*\bkmkend 224, 1o }{\b \'a7 1\'ba}{\b0 N\'e3o obstante o disposto nos incisos II e III, o contrib uinte poder\'e1 confeccionar a Nota Fiscal em 3 vias, caso em que, nas sa\'eddas interesta duais, nas exporta\'e7\'f5es para o exterior em que o embarque for efetuado em o utra unidade da Federa\'e7\'e3o e nas sa\'eddas para a Zona Franca de Manaus com isen\'e7\'e3o do ICMS, dever\'e1 ser utilizada c\'f3pia reprogr\'e1fica da 1\'a a via da Nota Fiscal, para substituir a 4\'aa e 5\'aa vias, conforme o caso. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 224, 2o}{\*\bkmkend 224, 2o }{\b \'a7 2\'ba}{\b0 Na hip\'f3tese de o contribuinte utilizar Nota Fiscal-Fatu ra e de ser obrigat\'f3rio o uso de livro copiador, a 2\'aa via da Nota Fiscal s er\'e1 sub stitu\'edda pela folha do referido livro. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 225}{\*\bkmkend 225}{\b Art. 225. }{\b0 Na sa\'edda de mercadorias para destinat\'e1rio situado neste Estado, as vias da Nota Fiscal ter\'e3o a seguinte destina\'e7\'e3o (Ajuste SINIEF 03/94): \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 225, I}{\*\bkmkend 225, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a 1\'aa via ac ompanhar\'e1 a s mercadorias e ser\'e1 entregue, pelo transportador, ao destinat\'e1rio; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 225, II}{\*\bkmkend 225, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a 2\'aa via ficar\'e1 pre sa ao bloco, para fins de controle do fisco; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 225, III}{\*\bkmkend 225, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a 3\'aa via acompanhar \'e1 as mercadorias, devendo ser retida pelo fisco, no primeiro posto fiscal do percurso ou onde forem interceptadas pela fiscaliza\'e7\'e3o, ocasi\'e3o em que ser\'e1 visada obrigatoriamente a 1\'aa via. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 226}{\*\bkmkend 226}{\b Art. 226. }{\b0 Na sa\'edda de mercadorias para outra unidade da Federa\'e7\'e3o, as vias da Nota Fiscal ter\'e3o a seguinte destina\'e7\'e3o (Ajuste SINIEF 03/94): \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 226, I}{\*\bkmkend 226, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a 1\'aa via ac ompanhar\'e1 a s mercadorias e ser\'e1 entregue, pelo transportador, ao destinat\'e1rio; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 226, II}{\*\bkmkend 226, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\

i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a 2\'aa via ficar\'e1 pre sa ao bloco, para fins de controle do fisco da unidade da Federa\'e7\'e3o do emi tente; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 226, III}{\*\bkmkend 226, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a 3\'aa via acompanhar \'e1 as mercadorias para fins de controle do fisco na unidade da Federa\'e7\'e3o de destino; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 226, IV}{\*\bkmkend 226, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a 4\'aa via acompanhar \'e1 as mercadorias, devendo ser retida pelo fisco da unidade da Federa\'e7\'e3o do remetente, no primeiro posto fiscal do percurso ou onde forem interceptadas pela fiscaliza\'e7\'e3o, ocasi\'e3o em que ser\'e1 visada obrigatoriamente a 1\' aa via (}{\b0 \i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 224, \ 'a7 1\'ba}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub ). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 227}{\*\bkmkend 227}{\b Art. 227. }{\b0 Nas opera\'e7\'f5es de exporta\'e7\'e3o para o exterior (Ajuste SINIEF 03 /94): \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 227, I}{\*\bkmkend 227, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub se as mercador ias forem emba rcadas neste Estado, as vias da Nota Fiscal ter\'e3o a destina\'e7\'e3o prevista nos incisos I, II e III do art. 225; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 227, II}{\*\bkmkend 227, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub se o embarq ue se processa r em outra unidade da Federa\'e7\'e3o, as vias da Nota Fiscal ter\'e3o a destina \'e7\'e3o prevista nos incisos I, II, III e IV do art. 226 (}{\b0\i0\ul\strike0\ v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 224, \'a7 1\'ba}{\b0\ i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 228}{\*\bkmkend 228}{\b Art. 228. }{\b0 Nas sa\'eddas de produtos industrializados de origem nacional destinados \'e0 Zona Franca de Manaus e a outras \'e1reas da Amaz\'f4nia com gozo da isen\' e7\'e3o previs ta no }{\b0\ul\cf5 art. 29}{\b0 , a Nota Fiscal ser\'e1 emitida nos termos do }{ \b0\ul\cf5 art. 597}{\b0 (Ajuste SINIEF 03/94). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 228-A}{\*\bkmkend 228-A}{\b Art. 228-A.}{ }{\b0 Os contribuintes que realizarem opera\'e7\'f5es com \'e1lcool tr ansportado a granel, inclusive quando iniciadas em outras unidades federadas com destino a est e Estado, dever\'e3o transmitir, por meio eletr\'f4nico, os dados constantes da respectiva Nota Fiscal, atrav\'e9s de programa disponibilizado pela Secretaria d a Fazenda no endere\'e7o eletr\'f4nico www.sefaz.ba.gov.br. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 228-A foi acrescentado pela Altera\'e7\'e3o n\'ba 64 (Decreto n\'ba 9513, de 10/08/05, DOE de 11/08/05}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0

\f1\fs20\cf0\nosupersub )}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub , efeitos a partir de 01/09/05. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }Ap\'f3s a transmiss\'e3o eletr\'f4nica dos dados, o remetente dever\'e1: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub anexar o comprovante de transmiss\'e3o ao documento fis cal que acober tar a opera\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub solicitar ao destinat\'e1rio, ainda que localizado em outra unidade federada, a confirma\'e7\'e3o do pedido antes da remessa, mediante acesso ao si stema informatizado da Secretaria da Fazenda, disponibilizado no endere\'e7o ele tr\'f4nico www.sefaz.ba.gov.br. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }O disposto neste artigo n \'e3o se aplica: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub \'e0s opera\'e7\'f5es com AEHC, tendo como remetente di stribuidora de combust\'edveis e como destinat\'e1rio posto revendedor de combust\'edveis, con forme definidos e autorizados pelo \'f3rg\'e3o federal competente, desde que o I CMS - Substitui\'e7\'e3o Tribut\'e1ria esteja devidamente destacado na respectiv a Nota Fiscal; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub \'e0s demais opera\'e7\'f5es em que seja exigida a an tecipa\'e7\'e3 o tribut\'e1ria que encerre a fase de tributa\'e7\'e3o, desde que o documento de arrecada\'e7\'e3o acompanhe as mercadorias. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 228-B}{\*\bkmkend 228-B}{ Art. 22 8-B. }{\b0 Os contribuintes que realizarem opera\'e7\'f5es com mercadorias desti nadas a \'f3rg\'e3os ou entidades da Administra\'e7\'e3o P\'fablica Estadual ou Municipal, dir eta ou indireta, localizados neste Estado, dever\'e3o transmitir, por meio eletr \'f4nico, os dados constantes da respectiva Nota Fiscal, atrav\'e9s de programa disponibilizado pela Secretaria da Fazenda no endere\'e7o eletr\'f4nico www.sefa z.ba.gov.br. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 228-B foi acrescentado pela Altera\'e7\'e3o n\'ba 79 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10.066}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 03/08/06 , DOE de 04/08/06) efeitos a partir de 04/08/06. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }O disposto no neste artig o estende-se: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub \'e0s opera\'e7\'f5es com mercadorias destinadas a empr esas de econom ia mista, cuja participa\'e7\'e3o majorit\'e1ria seja do Estado da Bahia; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub \'e0s opera\'e7\'f5es com mercadorias destinadas a en

tidades privad as, cujas aquisi\'e7\'f5es ocorram com recursos p\'fablicos oriundos de conv\'ea nios firmados com o Estado da Bahia. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba} O comprovante de transmis s\'e3o eletr\'f4nica dos dados dever\'e1 ser anexado ao documento fiscal que aco bertar a opera\'e7\'e3o. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba} Supre a transmiss\'e3o ele tr\'f4nica de que trata este artigo, a emiss\'e3o de documento fiscal por meio d o Sistema Eletr\'f4nico de Emiss\'e3o de Nota Fiscal Avulsa da Secretaria da Faz enda da Bahia \'96 SENF, nas opera\'e7\'e3o realizadas por: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub contribuinte dispensado de emiss\'e3o de documentos fis cais; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub contribuinte estabelecido em outro estado, hip\'f3tes e em que a emi ss\'e3o de Nota Fiscal Avulsa ser\'e1 solicitada na primeira Reparti\'e7\'e3o Fi scal deste Estado. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba }Excluem-se do disposto ne ste artigo: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub as opera\'e7\'f5es realizadas por microempresas, locali zadas no Estad o da Bahia, com valores iguais ou inferiores a R$ 1.000,00 (um mil reais); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub os estabelecimentos inscritos no CAD-ICMS sob o c\'f3 digo de ativid ade 4100-9/00 - capta\'e7\'e3o, tratamento e distribui\'e7\'e3o de \'e1gua. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub as opera\'e7\'f5es de aquisi\'e7\'e3o de mercadorias efetuadas sob o regime de adiantamento de que trata a Lei n\'ba 2.322, de 11 de abril de 1966 , e o Decreto n\'ba 7.438, de 11 de setembro de 1998, bem como sob regime equiva lente, quando se tratar de aquisi\'e7\'f5es efetuadas por empresas p\'fablicas o u de economia mista, cuja participa\'e7\'e3o majorit\'e1ria seja do Estado da Bahia; \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 5\'ba }O sistema eletr\'f4nico d a Secretaria da Fazenda n\'e3o recepcionar\'e1 as transmiss\'f5es eletr\'f4nicas dos dados referentes \'e0s notas fiscais quando efetuadas por contribuintes irr egulares peran te o fisco do Estado da Bahia, em descumprimento com as obriga\'e7\'f5es assumid as em processo licitat\'f3rio, conforme disposto nos arts. 98 e 126, inciso XVI, da Lei n\'ba 9.433, de 01 de mar\'e7o de 2005, que disciplina o regime jur\'edd ico das licita \'e7\'f5es e contratos administrativos pertinentes a compras no \'e2mbito dos Po deres do Estado da Bahia. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 6\'ba }Ato espec\'edfico do Secre t\'e1rio da Fazenda poder\'e1 estabelecer crit\'e9rios e limites para aplica\'e7 \'e3o do disposto neste artigo. \par \pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 228-C}{\*\bkmkend 228-C}{\b Art. 2 28-C. }{\b0 Os contribuintes localizados em unidades da Federa\'e7\'e3o n\'e3o s ignat\'e1rias do Protocolo ICMS 46/00, que realizarem opera\'e7\'f5es com farinh a de trigo ou mistura de farinha de trigo em embalagens com peso igual ou superior a vinte e c

inco quilos, destinadas a este Estado, dever\'e3o transmitir, por meio eletr\'f4 nico, os dados constantes da respectiva Nota Fiscal, atrav\'e9s de programa disp onibilizado pe la Secretaria da Fazenda no endere\'e7o eletr\'f4nico www.sefaz.ba.gov.br. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 228-C foi dada pela Altera\'e7\'e3o n\'ba 81 (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 1 0.156}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 13/11/06, DOE de 14/11/06), efeitos a partir de 14/11/06.\line \line Reda\'e7\'e3o anterio r dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b do art. 228 -C tendo sido acrescentado pela Altera\'e7\'e3o n\'ba 80 (}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10072}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 15/08/06, DOE de 16/08/0 6), efeitos de 01/10/06 a 13/11/06:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub "Art. 228-C. Os contribuintes localizados em unidades da Federa\'e7\'e3o n\'e3o signat\'e1rias do Protocolo ICMS 46/00, que r ealizarem oper a\'e7\'f5es com farinha de trigo ou mistura de farinha de trigo em embalagens co m peso igual ou superior a cinq\'fcenta quilos, destinadas a este Estado, dever\ 'e3o transmitir, por meio eletr\'f4nico, os dados constantes da respectiva Nota Fiscal, atrav \'e9s de programa disponibilizado pela Secretaria da Fazenda no endere\'e7o elet r\'f4nico www.sefaz.ba.gov.br." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico.} Ap\'f3s a tra nsmiss\'e3o eletr\'f4nica dos dados, o remetente dever\'e1: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub anexar o comprovante de transmiss\'e3o ao documento fis cal que acober tar a opera\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub solicitar ao destinat\'e1rio a confirma\'e7\'e3o do p edido antes da remessa, mediante acesso ao sistema informatizado da Secretaria da Fazenda, dis ponibilizado no endere\'e7o eletr\'f4nico www.sefaz.ba.gov.br. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 228-D}{\*\bkmkend 228-D}{\b Art. 228-D.}{ Fica autorizada a emiss\'e3o de nota fiscal para simples faturamento, com destaque do ICMS, se devido, englobando as vendas destinadas a pessoas jur\' eddicas, ocorr idas no mesmo per\'edodo de apura\'e7\'e3o do imposto, devendo ser consignado o n\'famero dos respectivos documentos fiscais anteriormente emitidos. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub O art. 228-B foi acrescentado pela Altera\'e7\'e3o n\'ba 147 (Decre to n\'ba 13165, de 11/08/11, DOE de 12/08/11), efeitos a partir de 12/08/11.

\par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico.} O d\'e9bito f iscal constante na nota fiscal para simples faturamento dever\'e1 ser estornado no Livro de Apura\'e7\'e3o do ICMS. \par \pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O II\line Da Nota Fiscal nas Opera\'e7 \'f5es de Entrada \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 229}{\*\bkmkend 229}{\b Art. 229. }{\b0 Os contribuintes, excetuados os produtores rurais e os extratores n\'e3o equiparados a comerciantes ou a industriais (}{\b0\ul\cf5 art. 38}{\b0 ), emitir \'e3o Nota Fis cal, modelos 1 ou 1-A, sempre que em seu estabelecimento entrarem mercadorias ou bens, real ou simbolicamente (Ajuste SINIEF 03/94): \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 229, I}{\*\bkmkend 229, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub novos ou usado s, remetidos, a qualquer t\'edtulo, por particulares, por produtores rurais, por extratores ou por pessoas f\'edsicas ou jur\'eddicas n\'e3o obrigadas \'e0 emiss\'e3o de docu mentos fiscais; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 229, II}{\*\bkmkend 229, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em retorno, quando remeti dos por profissionais aut\'f4nomos ou avulsos aos quais tenham sido enviados par a industrializa\'e7\'e3o, beneficiamento, manuten\'e7\'e3o ou conserto; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 229, III}{\*\bkmkend 229, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em retor no de exposi \'e7\'f5es ou feiras para as quais tenham sido remetidos para fins de exposi\'e7 \'e3o ao p\'fablico; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 229, IV}{\*\bkmkend 229, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em retorno de remessas fe itas para venda fora do estabelecimento, inclusive por meio de ve\'edculo; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 229, V}{\*\bkmkend 229, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub importados dir etamente do ex terior, bem como os arrematados em leil\'e3o ou adquiridos em concorr\'eancia pr omovida pelo poder p\'fablico, no caso de mercadorias ou bens importados e apree ndidos ou abandonados; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub em retorno ao estabelecimento de origem, no caso de m ercadoria n \'e3o entregue ao destinat\'e1rio (}{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf5\nosupersub art. 654}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub ); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub nas hip\'f3teses do }{\b0\i0\ul\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f0\fs24\cf5\nosupersub art. 201}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub e nas demais situa\'e7\'f5es previstas na legi sla\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 229, 1o}{\*\bkmkend 229, 1o }{\b \'a7 1\'ba}{\b0 O documento previsto neste artigo servir\'e1 para acompanh ar o tr\'e2nsito das mercadorias ou bens at\'e9 o local do estabelecimento emite nte, nas s

eguintes hip\'f3teses: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 229, 1o, I}{\*\bkmkend 229, 1o, I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - } {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub quando o estabel ecimento destinat\'e1rio assumir o encargo de retirar ou de transportar as merca dorias ou bens, a qualquer t\'edtulo, no mesmo Munic\'edpio ou de um Munic\'edpi o para outro, neste Estado, remetidos: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 229, 1o, I, a}{\*\bkmkend 229, 1o, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub por particulares; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 229, 1o, I, b}{\*\bkmkend 229, 1o, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub por produtores rurais ou extratores dispensados de inscri\'e7\'e3o no Cadastro de Co ntribuintes do ICMS (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0\nosupersub art. 129}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s24\cf0 \nosupersub ), sem preju\'edzo da emiss\'e3o da Nota fiscal de Produtor nas oper a\'e7\'f5es promovidas por produtor-SimBahia Rural; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b", do inciso I, \'a7 1\'ba do a rt. 229 foi dada pela Altera\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/ 00).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub "b) por produtores rurais ou extratores n\ 'e3o equiparad os a comerciantes ou a industriais (art. 129);" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 229, 1o, II}{\*\bkmkend 229, 1o, II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nos retornos a que se referem os incisos II e III deste artigo; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 229, 1o, III}{\*\bkmkend 229, 1o , III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nos casos do inciso V. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 229, 2o}{\*\bkmkend 229, 2o }{\b \'a7 2\'ba}{\b0 Relativamente \'e0s mercadorias ou bens importados a que s e refere o inciso V deste artigo, observar-se-\'e1, ainda, o seguinte: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o transporte ser\'e1 acobertado apenas pelo documento de desembara \'e7o: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 229, 2o, I, a}{\*\bkmkend 229, 2o, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub quan do o desembara\'e7o aduaneiro ocorrer em outra unidade da Federa\'e7\'e3o: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 229, 2o, I, a, 1}{\*\bkmk

end 229, 2o, I, a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub se as mercadorias forem transportadas de uma s\'f3 vez; ou \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 229, 2o, I, a, 2}{\*\bkmk end 229, 2o, I, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub por ocasi\'e3o da primeira remessa, no caso previsto no }{\b0\i0\ul \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub inciso III do \'a 7 1\'ba}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 229, 2o, I, b}{\*\bkmkend 229, 2o, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub quan do a remo\'e7\'e3o das mercadorias ou bens for autorizada por autoridade alfande g\'e1ria; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub quando as mercadorias ou bens forem importados p or empresas au torizadas por ato do Diretor de Administra\'e7\'e3o Tribut\'e1ria da regi\'e3o d o domic\'edlio fiscal do contribuinte. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "c", foi acrescentada ao inciso I, do \'a7 2\'ba do}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 229 } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\' e3o n\'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02). \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub cada remessa, a partir da segunda, ser\'e1 acompanhad a pelo documen to de desembara\'e7o e por Nota Fiscal referente \'e0 parcela remetida, na qual se mencionar\'e1 o n\'famero e a data da Nota Fiscal a que se refere o }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub caput}{\b0\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub deste artigo, bem como a de clara\'e7\'e3o de que o ICMS, se devido, foi recolhido; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a Nota Fiscal conter\'e1, ainda, a identifica\'e7\'e 3o da reparti \'e7\'e3o onde se processou o desembara\'e7o, bem como o n\'famero e a data do d ocumento de desembara\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 229, 2o, IV}{\*\bkmkend 229, 2o, IV}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a r eparti\'e7 \'e3o competente do fisco federal em que se processar o desembara\'e7o destinar\ 'e1 uma via do correspondente documento ao fisco da unidade federada em que se l ocalizar o estabelecimento importador ou arrematante, salvo se dispensada pelo e nte tributante . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 229, 3o}{\*\bkmkend 229, 3o }{\b \'a7 3\'ba}{\b0 Nas hip\'f3teses deste artigo, a Nota Fiscal ser\'e1 emiti

da, conforme o caso: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub no momento em que as mercadorias ou os bens entrarem n o estabelecime nto; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub no momento da aquisi\'e7\'e3o da propriedade, quando as mercadorias n\'e3o devam transitar pelo estabelecimento do adquirente; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 229, 3o, III}{\*\bkmkend 229, , III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub antes do i n\'edcio da remessa, nos casos previstos no }{\b0\i0\ul\strike0\v0\expnd0\expndt w0\outl0\shad0\f0\fs24\cf5\nosupersub \'a7 1\'ba}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub nas circunst\'e2ncias contempladas no }{\b0\i0\ul\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 201}{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 229, 4o}{\*\bkmkend 229, }{\b \'a7 4\'ba }{\b0 Nas hip\'f3teses deste artigo, a 2\'aa via da Nota Fiscal ficar\'e1 presa ao bloco, e as demais ter\'e3o a destina\'e7\'e3o prevista nos } {\ul\cf5 a rts. 225 ou 226}{\b0 , conforme se trate de remessa interna ou interestadual. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 229, 5o}{\*\bkmkend 229, }{\b \'a7 5\'ba}{\b0 O campo "Hora da Sa\'edda" e o canhoto de recebimento some nte ser\'e3o preenchidos quando a Nota Fiscal acobertar o transporte de mercador ias. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 229, 6o}{\*\bkmkend 229, }{\b \'a7 6\'ba}{\b0 Na hip\'f3tese do inciso IV deste artigo, a Nota Fiscal co nter\'e1, ainda, no campo "Informa\'e7\'f5es Complementares", as indica\'e7\'f5e s prevista s no inciso I do art. 418. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 230}{\*\bkmkend 230}{\b Art. 230. }{\b\cf0 Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O art. 230 foi revogado pela Altera\'e7\'e3o }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 139 (}{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12444, de 26/10/10. D OE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub ), efeitos a partir de 01/03/11.\line \line }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso I do } {\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 230 pela Alter a\'e7\'e3o n\'ba 69 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Decreto n\'ba 9651}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0

3o

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5o

6o

\nosupersub , de 16/11/05, DOE de 17/11/05), efeitos de 17/11/05 a 28/02/11:\lin e }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I para cada c\'f3digo fiscal de presta\'e7\'f5es (Anexo do Conv\'eanio s/n\'ba, d e 15 de dezemb ro de 1970);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do }{\b\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 230 pela }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n \'ba 56 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Decreto n \'ba 9092, de 04/05/04. DOE de 05/05/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/01/05 a 28/02/11, conforme dis posto no art. 8\'ba do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Decreto n\'ba 9152, de 28/07/04, DOE de 29/07/04}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 230. A Nota Fiscal (entrada) pode r\'e1 ser emitida, ainda, pelo tomador de servi\'e7os de transporte, exceto se u su\'e1rio de sistema eletr\'f4nico de processamento de dados, para atendimento a o disposto no inciso II do \'a7 5\'ba do art. 322, no \'faltimo dia de cada m\'e as, devendo se r emitida uma Nota Fiscal:\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 230}{ \*\bkmkend 230 }}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 230. A Nota Fiscal (entrada) poder\'e1 ser emitida, ainda, pelo tomador de servi \'e7os de transporte, para atendimento ao disposto no inciso II do \'a7 5\'ba do art. 322, no \'faltimo dia de cada m\'eas, devendo ser emitida uma Nota Fiscal: (efeitos at\' e9 31/12/04)\line I - para cada c\'f3digo fiscal de presta\'e7\'f5es (Anexo 2); (efeitos at\'e9 16/11/05)\line II - para cada situa\'e7\'e3o tribut\'e1ria da pr esta\'e7\'e3o: tributada, amparada por n\'e3o-incid\'eancia, isenta, com diferimento ou suspen s\'e3o do imposto; (efeitos at\'e9 28/02/11)\line III - para cada destina\'e7\'e 3o: (efeitos at\'e9 28/02/11)\line {\*\bkmkstart 230, III, a}{\*\bkmkend 230, II I, a}a) servi \'e7o vinculado a opera\'e7\'e3o ou presta\'e7\'e3o subseq\'fcente alcan\'e7ada pela incid\'eancia do imposto; (efeitos at\'e9 28/02/11)\line {\*\bkmkstart 230, III, b}{\*\bkmkend 230, III, b}b) servi\'e7o em que o tomador for o usu\'e1rio final, tratand o-se de: (efeitos at\'e9 28/02/11)\line {\*\bkmkstart 230, III, b, 1}{\*\bkmkend 230, III, b, 1}1 - bens do ativo imobilizado, destinados \'e0 manuten\'e7\'e3o das atividades do estabelecimento; (efeitos at\'e9 28/02/11)\line {\*\bkmkstart 230, III, b, 2 }{\*\bkmkend 230, III, b, 2}2 - bens de uso ou materiais de consumo; (efeitos at \'e9 28/02/11)\line {\*\bkmkstart 230, III, b, 3}{\*\bkmkend 230, III, b, 3}3 demais situa\'e7\'f5es; (efeitos at\'e9 28/02/11)\line {\*\bkmkstart 230, IV}{\* \bkmkend 230, IV}IV - para cada al\'edquota aplicada. (efeitos at\'e9 28/02/11)\line {\*\bkmk start 230, 1o}{\*\bkmkend 230, 1o}\'a7 1\'ba A Nota Fiscal emitida nos termos de ste artigo conter\'e1: (efeitos at\'e9 28/02/11)\line I - a indica\'e7\'e3o dos requisitos espec\'edficos de cada uma das situa\'e7\'f5es previstas nos incisos deste arti go; (efeitos at\'e9 28/02/11)\line II - a express\'e3o: "Emitida nos termos do a rt. 230 do RICMS-BA"; (efeitos at\'e9 28/02/11)\line III - em rela\'e7\'e3o \'e0 s presta\'e7

\'f5es de servi\'e7os englobados, os valores totais: (efeitos at\'e9 28/02/11)\l ine {\*\bkmkstart 230, 1o, III, a}{\*\bkmkend 230, 1o, III, a}a) das presta\'e7\ 'f5es; (efeitos at\'e9 28/02/11)\line {\*\bkmkstart 230, 1o, III, b}{\*\bkmkend 230, 1o, III, b}b) das respectivas bases de c\'e1lculo do imposto; (efeitos at\'e9 2 8/02/11)\line {\*\bkmkstart 230, 1o, III, c}{\*\bkmkend 230, 1o, III, c}c) do im posto destacado. (efeitos at\'e9 28/02/11)\line {\*\bkmkstart 230, 2o}{\*\bkmken d 230, 2o}\'a7 2\'ba Na hip\'f3tese deste artigo, a 1\'aa via da Nota Fiscal ficar\'e1 em poder do emitente, juntamente com os Conhecimenotos. (efeitos at\'e9 28/02/1 1)" \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 231}{\*\bkmkend 231}{\b Art. 231. }{\b0 Para emiss\'e3o de Nota Fiscal (entrada), nas hip\'f3teses desta subse\'e 7\'e3o, o contribuinte dever\'e1: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub no caso de emiss\'e3o por processamento eletr\'f4nico de dados, arqu ivar as 2\'aas vias dos documentos emitidos, separadas das relativas \'e0s sa\'e ddas; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub nos demais casos, sem preju\'edzo do disposto no inci so anterior, r eservar bloco ou faixa de numera\'e7\'e3o seq\'fcencial de jogos soltos ou formu l\'e1rios cont\'ednuos, registrando o fato no Registro de Utiliza\'e7\'e3o de Do cumentos Fiscais e Termos de Ocorr\'eancias. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O II-A\line Da Nota Fiscal Eletr\'f4n ica - NF-e do Conhecimento de Transporte Eletr\'f4nico - CT-e \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 231-A. }{\b0 Considera-se Nota Fiscal Eletr\'f4nica - NF-e, e Conhecimento de Transporte Eletr\'f4nico - CT-e, o docum ento emitido e armazenado eletronicamente, de exist\'eancia apenas digital, com o intuito de d ocumentar opera\'e7\'f5es e presta\'e7\'f5es de servi\'e7os, cuja validade jur\' eddica \'e9 garantida pela assinatura digital do emitente e autoriza\'e7\'e3o de uso pela Secretaria da Fazenda, antes da ocorr\'eancia do fato gerador. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual dos artigos 231-A a 231-O e 231-Q a 231-T da S ubse\'e7\'e3o II-A, da Se\'e7\'e3o II, do Cap\'edtulo III do T\'edtulo II foi da da pela Altera \'e7\'e3o n\'ba 125 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Decreto n\'ba 11735}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub , de 30/09/09, DOE de 01/10/09), efeitos a partir de 01/10/09. \line \line Reda\'e7\'e3o anterior dada ao \'a7 3\'ba do art. 231-Q }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e 3o n\'ba 122 (Decreto n\'ba 11656, de 11/08/09, DOE de 12/08/09).\line }{\b0\i\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 3\'ba A partir de 01/0 1/10, fica vedado ao fisco autorizar Pedido de Aquisi\'e7\'e3o de Formul\'e1rio de Seguran\'e7a \'96 PAFS de que trata a cl\'e1usula quinta do Conv\'eanio ICMS 58/95, quando os formul\'e1rios se destinarem \'e0 impress\'e3o de DANFE, sendo permitido aos contribuintes utilizarem os formul\'e1rios autorizados at\'e9 o final do estoque . (efeitos de 12/08/09 a 30/09/09)"\line \line }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0

\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 3\'ba }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 231-Q} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'b a }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 119 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decre to n\'ba 11523 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 0 6/05/09, DOE de 07/05/09):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub "\'a7 3\'ba A partir de 1\'ba de agosto de 2009, fica vedado ao fisc o autorizar Pedido de Aquisi\'e7\'e3o de Formul\'e1rio de Seguran\'e7a \'96 PAFS de que trata a cl\'e1usula quinta do Conv\'eanio ICMS 58/95, quando os formul\' e1rios se destinarem \'e0 impress\'e3o de DANFE, sendo permitido aos contribuint es utilizarem os formul\'e1rios autorizados at\'e9 o final do estoque. (efeitos de 07/05/09 a 11/08/09)"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 3\'ba do art. 231-J pela Alt era\'e7\'e3o n \'ba 118 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Decreto n\'ba 11481, de 08/04/09. DOE de 09/04/09}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 09/04/09 a 30/09/09 ):\line }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 3\'ba Na h ip\'f3tese do inciso III do caput, o DANFE dever\'e1 ser impresso em no m\'ednim o duas vias, c onstando no corpo a express\'e3o \'93DANFE impresso em conting\'eancia \'96 DPEC regularmente recebido pela Receita Federal do Brasil\'94, tendo as vias a segui nte destina\'e7\'e3o: (efeitos de 09/04/09 a 30/09/09)"\line \line }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "c", do inciso I do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub do art. 231-G pela Altera\'e7\'e3o n\'ba 115 (}{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11442}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 19/02/ 09, DOE de 20/ 02/09), efeitos de 20/02/09 a 30/09/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub "c) remetente n\'e3o foi aprovado nos tes tes para envio da NF-e realizados no ambiente disponibilizado pela SEFAZ;"\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos dispositivos abaixo pela Altera\'e7\'e3o n\'ba 114 (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 1 1425}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/01/09 , DOE de 31/01 e 01/02/09):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub "Art. 231-B. Para emiss\'e3o da NF-e, o contribuinte dever\'e1, pre viamente, realizar os testes no ambiente disponibilizado pela Secretaria da Faze nda - SEFAZ, observado os procedimentos previstos em ato espec\'edfico do Secret \'e1rio da Fazenda. (efeitos de 01/02/09 a 30/09/09)\line \'a7 1\'ba Para emiss\ 'e3o de NF-e, o contribuinte dever\'e1 observar, no que couber, as disposi\'e7\'f5es relativas \'e0 emiss\'e3o de documentos fiscais por sistema eletr\'f4nico de processament o de dados, constantes dos arts. 683 a 712-C. (efeitos de 01/02/09 a 30/09/09)\l ine \'a7 2\'ba

\'c9 vedada a emiss\'e3o de nota fiscal modelo 1 ou 1-A por contribuinte usu\'e 1rio de NF-e, salvo quando autorizado pelo fisco. (efeitos de 01/02/09 a 30/09/0 9)\line Art. 231-F.\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub II - os testes para emiss\'e3o de NF-e, realizados no ambiente dispo nibilizado pela Secretaria da Fazenda; (efeitos de 01/02/09 a 30/09/09)\line Art . 231-G.\line I - \line c) remetente n\'e3o autorizado para emiss\'e3o da NF-e; (efeitos de 01 /02/09 a 19/02/09)\line Art. 231-H.\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub \'a7 2\'ba No caso de destinat\'e1rio n\'e3o usu\'e1rio do sistema de emiss\'e3o de NF-e, a sua escritura\'e7\'e3o poder\'e1 ser efetuada c om base nas informa\'e7\'f5es contidas no DANFE, observado o disposto no art. 23 1-I. (efeitos de 01/02/09 a 30/09/09)\line Art. 231-I.\line \'a7 2\'ba Caso o de stinat\'e1rio n\'e3o seja usu\'e1rio do sistema de emiss\'e3o de NF-e, alternati vamente ao dis posto no caput, dever\'e1 manter em arquivo o DANFE relativo a NF-e da opera\'e7 \'e3o, devendo ser apresentado ao Fisco, quando solicitado. (efeitos de 01/02/09 a 30/09/09)\line Art. 231.K.\line Par\'e1grafo \'fanico. O cancelamento da NF-e em prazo supe rior ao definido em ato COTEPE somente poder\'e1 ser efetuado mediante requerime nto dirigido ao inspetor da circunscri\'e7\'e3o fiscal do contribuinte, circunst anciando os motivos da solicita\'e7\'e3o. (efeitos de 01/02/09 a 30/09/09)"\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos dispositivos abaixo pela}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 110 (Decreto n\'ba 1 1336, de 25/11 /08, DOE de 26/11/08):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub "Art. 231-B\line \'a7 1\'ba O contribuinte credenciado par a emiss\'e3o de NF-e dever\'e1 observar, no que couber, as disposi\'e7\'f5es rel ativas \'e0 em iss\'e3o de documentos fiscais por sistema eletr\'f4nico de processamento de dad os, constantes dos arts. 683 a 712-C. (efeitos de 26/11/08 a 31/01/09)\line Art. 231-C.\line IV - a NF-e dever\'e1 ser assinada pelo emitente, com assinatura di gital, certifi cada por entidade credenciada pela Infra-estrutura de Chaves P\'fablicas Brasile ira - ICP-Brasil, contendo o CNPJ de qualquer dos estabelecimentos do contribuin te, a fim de garantir a autoria do documento digital. (efeitos de 26/11/08 a 30/ 09/09)\line Ar t. 231-G.\line \'a7 7\'ba A Carta de Corre\'e7\'e3o Eletr\'f4nica - {\*\bkmkstar t OLE_LINK1}{\*\bkmkend OLE_LINK1}{\*\bkmkstart OLE_LINK1}{\*\bkmkend OLE_LINK1} CC-e dever\'e1 atender ao leiaute estabelecido em Ato COTEPE e ser assinada pelo emitente com assinatura digital certificada por entidade credenciada pela Infra-estrutura de Chaves P\'fablicas Brasileira - ICP-Brasil, contendo o CNPJ de qualquer dos esta belecimentos do contribuinte, a fim de garantir a autoria do documento digital. (efeitos de 26 /11/08 a 30/09/09)\line \'a7 12. O emitente da NF-e dever\'e1, obrigatoriamente, encaminhar ou disponibilizar download do arquivo eletr\'f4nico da NF-e e seu re spectivo protocolo de autoriza\'e7\'e3o ao destinat\'e1rio, observado leiaute e padr\'f5es t \'e9cnicos definidos em Ato COTEPE. (efeitos de 26/11/08 a 30/09/09)\line Art. 2 31-H.\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub \'a7 4\'ba O DANFE dever\'e1 ser impresso em papel, exceto papel jornal, no tamanho m\'ed nimo A4 (210 x 297 mm) e m\'e1ximo of\'edcio 2 (230 x 330 mm), podendo ser utili zadas folhas soltas, formul\'e1rio de seguran\'e7a, Formul\'e1rio de Seguran\'e7 a para Impress\'e3o de Documento Auxiliar de Documento Fiscal Eletr\'f4nico (FSDA), formul

\'e1rio cont\'ednuo ou formul\'e1rio pr\'e9-impresso. (efeitos de 26/11/08 a 30/ 09/09)\line {\*\bkmkstart 231-J}{\*\bkmkend 231-J}Art. 231-J. Quando em decorr\' eancia de problemas t\'e9cnicos n\'e3o for poss\'edvel transmitir a NF-e para a unidade federa da do emitente, ou obter resposta \'e0 solicita\'e7\'e3o de Autoriza\'e7\'e3o de Uso da NF-e, o contribuinte dever\'e1 gerar novo arquivo, conforme definido em Ato COTEPE, informando que a respectiva NF-e foi emitida em conting\'eancia e ad otar uma das s eguintes alternativas: (efeitos de 26/11/08 a 30/09/09)\line I - transmitir a NF -e para o Sistema de Conting\'eancia do Ambiente Nacional (SCAN) - Receita Feder al do Brasil, observado o disposto nos arts. 231-D, 231-E, 231-F; (efeitos de 26 /11/08 a 30/09 /09)\line II - transmitir Declara\'e7\'e3o Pr\'e9via de Emiss\'e3o em Conting\'e ancia \'96 DPEC (NF-e), para a Receita Federal do Brasil, observado o disposto n o art. 231-T; (efeitos de 26/11/08 a 30/09/09)\line III - imprimir o DANFE em Fo rmul\'e1rio de Seguran\'e7a (FS), observado o disposto no art. 231-Q; (efeitos de 26/11/08 a 3 0/09/09)\line IV - imprimir o DANFE em Formul\'e1rio de Seguran\'e7a para Impres s\'e3o de Documento Auxiliar de Documento Fiscal Eletr\'f4nico (FS-DA), nos term os do Conv\'ea nio ICMS 110/08. (efeitos de 26/11/08 a 30/09/09)\line \'a7 1\'ba Na hip\'f3tese do inciso I do caput, a Sefaz autorizar\'e1 a NF-e utilizando-se da infra-estru tura tecnol\'f3gica da Receita Federal do Brasil. (efeitos de 26/11/08 a 30/09/0 9)\line \'a7 2 \'ba Ap\'f3s a concess\'e3o da Autoriza\'e7\'e3o de Uso da NF-e, conforme dispos to no \'a71\'ba, a Receita Federal do Brasil dever\'e1 transmitir a NF-e para a Sefaz. (efeitos de 26/11/08 a 30/09/09)\line \'a7 3\'ba Na hip\'f3tese do inciso II do caput, o DANFE dever\'e1 ser impresso em no m\'ednimo duas vias, constando no corpo a e xpress\'e3o \'93DANFE impresso em conting\'eancia \'96 DPEC regularmente recebid o pela Receita Federal do Brasil\'94, tendo as vias a seguinte destina\'e7\'e3o: (efeitos de 2 6/11/08 a 08/04/09)\line I - uma das vias permitir\'e1 o tr\'e2nsito das mercado rias e dever\'e1 ser mantida em arquivo pelo destinat\'e1rio pelo prazo estabele cido na legisla\'e7\'e3o tribut\'e1ria para a guarda de documentos fiscais; (efe itos 26/11/08 a 30/09/09)\line II - outra via dever\'e1 ser mantida em arquivo pelo emitente p elo prazo estabelecido na legisla\'e7\'e3o tribut\'e1ria para a guarda dos docum entos fiscais. (efeitos 26/11/08 a 30/09/09)\line \'a7 4\'ba Presume-se in\'e1bi l o DANFE impr esso nos termos do \'a7 3\'ba, quando n\'e3o houver a regular recep\'e7\'e3o da DPEC pela Receita Federal do Brasil, nos termos do art. 231-T. (efeitos 26/11/08 a 30/09/09)\line \'a7 5\'ba Na hip\'f3tese dos incisos III ou IV do caput, o Fo rmul\'e1rio de Seguran\'e7a ou Formul\'e1rio de Seguran\'e7a para Impress\'e3o de Documento Au xiliar de Documento Fiscal Eletr\'f4nico (FS-DA) dever\'e1 ser utilizado para im press\'e3o de no m\'ednimo duas vias do DANFE, constando no corpo a express\'e3o \'93DANFE em Conting\'eancia - impresso em decorr\'eancia de problemas t\'e9cnicos\'94, tendo as vias a seguinte destina\'e7\'e3o: (efeitos 26/11/08 a 30/09/09)\line I - uma das vias permitir\'e1 o tr\'e2nsito das mercadorias e dever\'e1 ser mantida em arquivo pelo d estinat\'e1rio pelo prazo estabelecido na legisla\'e7\'e3o tribut\'e1ria para a guarda de documentos fiscais; (efeitos 26/11/08 a 30/09/09)\line II - outra via dever\'e1 ser mantida em arquivo pelo emitente pelo prazo estabelecido na legisl a\'e7\'e3o tri but\'e1ria para a guarda dos documentos fiscais. (efeitos 26/11/08 a 30/09/09)\l ine \'a7 6\'ba Na hip\'f3tese dos incisos III ou IV do caput, existindo a necess idade de impress\'e3o de vias adicionais do DANFE previstas no \'a7 3\'ba do art . 231-H, dispe

nsa-se a exig\'eancia do uso do Formul\'e1rio de Seguran\'e7a ou Formul\'e1rio d e Seguran\'e7a para Impress\'e3o de Documento Auxiliar de Documento Fiscal Eletr \'f4nico (FS-DA). (efeitos 26/11/08 a 30/09/09)\line \'a7 7\'ba Na hip\'f3tese d os incisos II, III e IV do caput, imediatamente ap\'f3s a cessa\'e7\'e3o dos problemas t\'e9cn icos que impediram a transmiss\'e3o ou recep\'e7\'e3o do retorno da autoriza\'e7 \'e3o da NF-e, e at\'e9 o prazo limite definido em Ato COTEPE, contado a partir da emiss\'e3o da NF-e de que trata o \'a7 12, o emitente dever\'e1 transmitir \'e0 administra\ 'e7\'e3o tribut\'e1ria de sua jurisdi\'e7\'e3o as NF-e geradas em conting\'eanci a. (efeitos 26/11/08 a 30/09/09)\line \'a7 8\'ba Se a NF-e transmitida nos termo s do \'a7 7 \'ba o vier a ser rejeitada pela administra\'e7\'e3o tribut\'e1ria, o contribuin te dever\'e1: (efeitos 26/11/08 a 30/09/09)\line I - gerar novamente o arquivo c om a mesma numera\'e7\'e3o e s\'e9rie, sanando a irregularidade desde que n\'e3o se altere: (e feitos 26/11/08 a 30/09/09)\line a) as vari\'e1veis que determinam o valor do im posto tais como: base de c\'e1lculo, al\'edquota, diferen\'e7a de pre\'e7o, quan tidade, valor da opera\'e7\'e3o ou da presta\'e7\'e3o; (efeitos 26/11/08 a 30/09 /09)\line b) a corre\'e7\'e3o de dados cadastrais que implique mudan\'e7a do remetente ou do d estinat\'e1rio; (efeitos 26/11/08 a 30/09/09)\line c) a data de emiss\'e3o ou de sa\'edda; (efeitos 26/11/08 a 30/09/09)\line II - solicitar Autoriza\'e7\'e3o d e Uso da NF-e; (efeitos 26/11/08 a 30/09/09)\line III - imprimir o DANFE correspondente \'e0 N F-e autorizada, no mesmo tipo de papel utilizado para imprimir o DANFE original; (efeitos 26/11/08 a 30/09/09)\line IV - providenciar, junto ao destinat\'e1rio, a entrega da NF-e autorizada bem como do novo DANFE impresso nos termos do inciso III deste p ar\'e1grafo, caso a gera\'e7\'e3o saneadora da irregularidade da NF-e tenha prom ovido alguma altera\'e7\'e3o no DANFE. (efeitos 26/11/08 a 30/09/09)\line \'a7 9 \'ba O destina t\'e1rio dever\'e1 manter em arquivo pelo prazo decadencial estabelecido pela le gisla\'e7\'e3o tribut\'e1ria junto a via mencionada no inciso I do \'a7 3\'ba ou no inciso I do \'a7 5\'ba, a via do DANFE recebida nos termos do inciso IV do \ 'a7 8\'ba. (ef eitos 26/11/08 a 30/09/09)\line \'a7 10. Se ap\'f3s decorrido o prazo limite pre visto no \'a7 7\'ba, o destinat\'e1rio n\'e3o puder confirmar a exist\'eancia da Autoriza\'e7\'e3o de Uso da NF-e correspondente, dever\'e1 comunicar imediatame nte o fato \'e0 unidade fazend\'e1ria do seu domic\'edlio. (efeitos 26/11/08 a 30/09/09)\li ne \'a7 11. O contribuinte dever\'e1 lavrar termo no livro Registro de Documento s Fiscais e Termos de Ocorr\'eancia, modelo 6, informando: (efeitos 26/11/08 a 3 0/09/09)\line I - o motivo da entrada em conting\'eancia; (efeitos 26/11/08 a 30/09/09)\line I I - a data, hora com minutos e segundos do seu in\'edcio e seu t\'e9rmino; (efei tos 26/11/08 a 30/09/09)\line III - a numera\'e7\'e3o e s\'e9rie da primeira e d a \'faltima NF -e geradas neste per\'edodo; (efeitos 26/11/08 a 30/09/09)\line IV - identificar , dentre as alternativas do caput, qual foi a utilizada. (efeitos 26/11/08 a 30/ 09/09)\line \'a7 12. Considera-se emitida a NF-e: (efeitos 26/11/08 a 30/09/09)\ line I - na hi p\'f3tese do inciso II do caput, no momento da regular recep\'e7\'e3o da DPEC pe la Receita Federal do Brasil, conforme previsto no art. 231-T; (efeitos 26/11/08 a 30/09/09)\line II - na hip\'f3tese dos incisos III e IV do caput, no momento da impress\'e3 o do respectivo DANFE em conting\'eancia. (efeitos 26/11/08 a 30/09/09)\line \'a 7 13. Na hip\'f3tese do \'a7 11 do art. 231-H, havendo problemas t\'e9cnicos de que trata o caput, o contribuinte dever\'e1 emitir, em no m\'ednimo duas vias, o DANFE Simplif

icado em conting\'eancia, com a express\'e3o \'93DANFE Simplificado em Conting\' eancia\'94, sendo dispensada a utiliza\'e7\'e3o de formul\'e1rio de seguran\'e7a , devendo ser observadas as destina\'e7\'f5es da cada via conforme o disposto no s incisos I e II do \'a7 5\'ba. (efeitos 26/11/08 a 30/09/09)\line {\*\bkmkstart 231-K}{\*\bkm kend 231-K}Art. 231-K. }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Ap\'f3s a concess\'e3o de Autoriza\'e7\'e3o de Uso da NF-e, de que trata o in ciso III do art. 231-G, o emitente poder\'e1 solicitar o cancelamento da NF-e, e m prazo n\'e3o superior ao m\'e1ximo definido em Ato COTEPE, contado do momento em que foi concedida a respectiva Autoriza\'e7\'e3o de Uso da NF-e, desde que n\ 'e3o tenha hav ido a circula\'e7\'e3o da mercadoria ou a presta\'e7\'e3o de servi\'e7o e observ adas as normas constantes no art. 231-L. (efeitos de 26/11/08 a 30/09/09)\line } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 23 1-L.\line \'a7 3\'ba O Pedido de Cancelamento de NF-e dever\'e1 ser assinado pelo emitente com assinatura digital certificada por entidade credenciada pela Infra-estrutura de Chaves P\'fablicas Brasileira - ICP-Brasil, contendo o CNPJ de qualquer dos est abelecimentos do contribuinte, a fim de garantir a autoria do documento digital. (efeitos de 2 6/11/08 a 30/09/09)\line Art. 231-M.\line \'a7 1\'ba O Pedido de Inutiliza\'e7\' e3o de N\'famero da NF-e dever\'e1 ser assinado pelo emitente com assinatura dig ital certifica da por entidade credenciada pela Infra-estrutura de Chaves P\'fablicas Brasileir a - ICP-Brasil, contendo o CNPJ de qualquer dos estabelecimentos do contribuinte , a fim de garantir a autoria do documento digital. (efeitos de 26/11/08 a 30/09 /09)\line Art. 231-Q.\line \'a7 3\'ba A partir de 1\'ba de mar\'e7o de 2009, fica vedado ao fi sco autorizar Pedido de Aquisi\'e7\'e3o de Formul\'e1rio de Seguran\'e7a \'96 PA FS de que trata a cl\'e1usula quinta do Conv\'eanio ICMS 58/95, quando os formul \'e1rios se de stinarem \'e0 impress\'e3o de DANFE, sendo permitido aos contribuintes utilizare m os formul\'e1rios autorizados at\'e9 o final do estoque. (efeitos de 26/11/08 a 06/05/09)\line Art. 231-T. A Declara\'e7\'e3o Pr\'e9via de Emiss\'e3o em Conti ng\'eancia \'96 DPEC (NF-e) dever\'e1 ser gerada com base em leiaute estabelecido em Ato CO TEPE, observadas as formalidades constantes na Cl\'e1usula d\'e9cima s\'e9tima D do Ajuste SINIEF 07/05. (}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub efeitos de 26/11/08 a 30/09/09}{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub )"\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos disp ositivos abaix o pela Altera\'e7\'e3o n\'ba 100 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10984, de 26/03/08, DOE de 27/03/08):\ line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " Art. 231-J. \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 7\'ba Se o contribuinte j\'e1 tiver transmitido o arquivo digital da NF-e para a SEFAZ, mas n\'e3o tiver obtido resposta relativa \'e0 solicita\'e7\'e3o de Autoriza \'e7\'e3o de Uso da NF-e, o outro arquivo digital a ser gerado nos termos do cap ut deste artigo dever\'e1 conter n\'famero de NF-e distinto daquele anteriorment e transmitido. (efeitos de 27/03/08 a 25/11/08)\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub \'a7 8\'ba Na hip\'f3tese do inciso I do cap ut deste artigo, a Receita Federal do Brasil poder\'e1, em nome da Secretaria da Fazenda, alternativamente: (efeitos de 27/03/08 a 25/11/08)\line }{\b0\i\ul0\st rike0\v0

\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - conceder a Autoriza\'e7\ 'e3o de Uso da NF-e; (efeitos de 27/03/08 a 25/11/08)\line II - denegar a Autori za\'e7\'e3o de Uso da NF-e; (efeitos de 27/03/08 a 25/11/08)\line III - rejeitar o arquivo dig ital da NF-e. (efeitos de 27/03/08 a 25/11/08)"\line \line }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos dispositivos abaixo }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub pela Altera\'e7\'e3o n\'ba 99 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10840, de 18/01/08, DOE de 19 e 20/01/08):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "{\*\bkmkstart 231-L}{\*\bkmkend 231-L}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub Art. 231-L. O cancelamento de que trata o art. 231-K somente poder\'e1 ser efetuado mediante Pedido de Cancelamento de NF-e, tr ansmitido \'e0 Administra\'e7\'e3o Tribut\'e1ria que a autorizou. (efeitos de 19/01/08 a 30/09 /09)\line \'a7 5\'ba A cientifica\'e7\'e3o do resultado do Pedido de Cancelament o de NF-e ser\'e1 feita mediante protocolo de que trata o \'a7 2\'ba, disponibil izado ao emite nte via internet e autenticado por meio de assinatura digital gerada com certifi ca\'e7\'e3o digital, contendo: (efeitos de 19/01/08 a 30/09/09)\line Art. 231-M. \line \'a7 3\'ba\line I - revogado (efeitos a partir de 19/01/08)"\line \line }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao \'a7 2\'ba do art. 231-B pela Altera\'e7\'e3o n\'ba 95 (Decreto n\ 'ba 10569, de 12/11/07, DOE de 13/11/07), efeitos de 13/11/07 a 30/01/09:\line } {\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba \'c9 vedada a emiss\'e3o de nota fiscal modelo 1 ou 1-A por contribuinte credenciado \'e0 emiss\'e3o de NF-e, salvo quando autorizado no momento do credenciamento ou em aditivo." \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada aos dispositivos abaixo pela Altera\'e7\'e3o n \'ba 94, (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Decreto n \'ba 10543}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub , de 30/10/07, DOE de 31/10/07):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "Art. 231-B. \line \'a7 1\'ba \'c9 vedado o credenciamento para a emiss\'e3o de NF-e de contribuinte que n\'e3o utilize sistema eletr\'f4n ico de processamento de dados nos termos dos Conv\'eanios ICMS 57/95 ou 58/95, a mbos de 28 de junho de 1995, exceto quando a emiss\'e3o de NF-e for obrigat\'f3r ia. (efeitos d e 01/11/07 a 25/11/08)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub Art. 231-C.\line II - a numera\'e7\'e3o da NF-e ser\'e1 se q\'fcencial de 1 a 999.999.999, por estabelecimento e por s\'e9rie, devendo ser reiniciada qua ndo atingido esse limite; (efeitos de 01/11/07 a 30/09/09)\line }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 1\'ba As s\'e9rie s ser\'e3o designadas por algarismos ar\'e1bicos, em ordem crescente, a partir d e 1, vedada a utiliza\'e7\'e3o de subs\'e9rie. (efeitos de 01/11/07 a 30/09/09)\line \'a7 2\'b a O Fisco poder\'e1 restringir a quantidade de s\'e9ries. (efeitos de 01/11/07 a 30/09/09)\line Art. 231-D.\line (...)\line \'a7 2\'ba Para os efeitos fiscais, os v\'edcios d e que trata o \'a7 1\'ba atingem tamb\'e9m o respectivo DANFE, impresso nos term os dos art. 231-H e 231-J, que tamb\'e9m n\'e3o ser\'e1 considerado documento fi scal id\'f4neo. (efeitos de 01/11/07 a 30/09/09)\line Art. 231-G.\line \'a7 1\'b a Ap\'f3s a co

ncess\'e3o da Autoriza\'e7\'e3o de Uso, o emitente somente poder\'e1 alterar a N F-e para sanar erros que n\'e3o estejam relacionados no \'a71\'ba-A do art. 7\'b a do Conv\'eanio SINIEF s/n\'ba de 1970, por meio de Carta de Corre\'e7\'e3o Ele tr\'f4nica \'96 CC-e. (efeitos de 01/11/07 a 30/09/09)\line }{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 7\'ba }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A Carta de Corre\'e7\'e3o Eletr \'f4nica \'96 CC-e de que trata o \'a7 1\'ba dever\'e1 atender ao leiaute estabelecido em Ato COTEPE e ser assinada pelo emitente com assinatura digital certificada por entid ade credenciada pela Infra-estrutura de Chaves P\'fablicas Brasileira - ICP-Bras il, contendo o CNPJ do estabelecimento emitente ou da matriz, a fim de garantir a autoria do d ocumento digital. (efeitos de 01/11/07 a 25/11/08)\line \'a7 8\'ba A transmiss\' e3o da CC-e ser\'e1 efetivada via Internet, por meio de protocolo de seguran\'e7 a ou criptogra fia. (efeitos de 01/11/07 a 30/09/09)\line \'a7 9\'ba A cientifica\'e7\'e3o da r ecep\'e7\'e3o da CC-e ser\'e1 feita conforme o disposto no \'a7 5\'ba. (efeitos de 01/11/07 a 30/09/09)\line \'a7 10. Havendo mais de uma CC-e para a mesma NF-e , o emitente d ever\'e1 consolidar na \'faltima todas as informa\'e7\'f5es anteriormente retifi cadas. (efeitos de 01/11/07 a 30/09/09)\line \'a7 11. O protocolo n\'e3o implica valida\'e7\'e3o das informa\'e7\'f5es contidas na CC-e. (efeitos de 01/11/07 a 30/09/09)\line Art. 231-H.\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub \'a7 3\'ba Quando a legisla\'e7\'e3o tribut\'e1ria exigir a utiliza\' e7\'e3o espec\'edfica de vias adicionais para as notas fiscais, o contribuinte q ue utilizar NF -e dever\'e1 imprimir o DANFE com o n\'famero de c\'f3pias necess\'e1rias para c umprir a respectiva norma. (efeitos at\'e9 30/09/09)\line \'a7 4\'ba O DANFE dev er\'e1 ser impresso em papel, exceto papel jornal, no tamanho A4 (210 x 297 mm), podendo ser u tilizadas folhas soltas, formul\'e1rio de seguran\'e7a, formul\'e1rio cont\'ednu o ou formul\'e1rio pr\'e9-impresso. (efeitos de 01/11/07 a 25/11/08)\line \'a7 7 \'ba O contribuinte poder\'e1 solicitar ao fisco altera\'e7\'e3o do leiaute do D ANFE, para ade qu\'e1-lo \'e0s suas opera\'e7\'f5es, desde que mantidos os dados referentes aos campos obrigat\'f3rios da NF-e. (efeitos de 01/11/07 a 30/09/09)\line {\*\bkmks tart A19P17}{\*\bkmkend A19P17}8\'ba Os t\'edtulos e informa\'e7\'f5es dos campo s constantes n o DANFE devem ser grafados de modo que seus dizeres e indica\'e7\'f5es estejam b em leg\'edveis. (efeitos de 01/11/07 a 30/09/09)\line \'a7 9\'ba A aposi\'e7\'e3 o de carimbos no DANFE, quando do tr\'e2nsito da mercadoria, deve ser feita em s eu verso. (efe itos de 01/11/07 a 30/09/09)\line \'a7 10. \'c9 permitida a indica\'e7\'e3o de i nforma\'e7\'f5es complementares de interesse do emitente, impressas no verso do DANFE, hip\'f3tese em que sempre ser\'e1 reservado espa\'e7o, com a dimens\'e3o m\'ednima de 1 0x15 cm, em qualquer sentido, para atendimento ao disposto no \'a7 9\'ba. (efeit os de 01/11/07 a 30/09/09)\line \'a7 11. Na hip\'f3tese de venda ocorrida fora d o estabelecimento, o DANFE poder\'e1 ser impresso em qualquer tipo de papel, exc eto papel jorn al, em tamanho inferior ao A4 (210 x 297 mm), caso em que ser\'e1 denominado \'9 3DANFE Simplificado\'94, devendo ser observado leiaute definido em Ato COTEPE. ( efeitos de 26/11/08 a 30/09/09)\line Art. 231-J. Quando em decorr\'eancia de pro blemas t\'e9cn icos n\'e3o for poss\'edvel transmitir a NF-e ou obter resposta \'e0 solicita\'e 7\'e3o de autoriza\'e7\'e3o de uso da NF-e, o contribuinte dever\'e1 gerar novo arquivo, conforme definido em Ato COTEPE, informando que a respectiva NF-e foi e mitida em cont

ing\'eancia e adotar uma das seguintes alternativas: (efeitos de 01/11/07 a 25/1 1/08)\line I - transmitir a NF-e para a Receita Federal; (efeitos de 01/11/07 a 25/11/08)\line II - imprimir o DANFE em formul\'e1rio de seguran\'e7a, observado o disposto no art. 231-Q. (efeitos de 01/11/07 a 25/11/08)\line \'a7 1\'ba Na hip\'f3tese do inciso II do \'93caput\'94: (efeitos de 01/11/07 a 25/11/08)\line I - o DANFE de ver\'e1 ser impresso em no m\'ednimo duas vias, constando no corpo a express\'e3 o \'93DANFE em Conting\'eancia. Impresso em decorr\'eancia de problemas t\'e9cnicos\'94, tendo as vias a seguinte destina\'e7\'e3o: (efeitos de 01/11/07 a 25/11/08)\line a) u ma das vias permitir\'e1 o tr\'e2nsito das mercadorias e dever\'e1 ser mantida e m arquivo pelo destinat\'e1rio, pelo prazo estabelecido na legisla\'e7\'e3o tribut\'e1ria para a guarda de documentos fiscais; (efeitos de 01/11/07 a 25/11/08)\line b) outra via dever\'e1 ser mantida em arquivo pelo emitente, pelo prazo estabelecido na l egisla\'e7\'e3 o tribut\'e1ria para a guarda dos documentos fiscais; (efeitos de 01/11/07 a 25/ 11/08)\line II - o emitente dever\'e1 efetuar a transmiss\'e3o da NF-e, gerada e m contig\'eancia, imediatamente ap\'f3s a cessa\'e7\'e3o dos problemas t\'e9cnic os que impedir am sua transmiss\'e3o ou a recep\'e7\'e3o do retorno da sua autoriza\'e7\'e3o de uso; (efeitos de 01/11/07 a 25/11/08)\line III - o contribuinte dever\'e1 lavra r termo no livro Registro de Documentos Fiscais e Termos de Ocorr\'eancia, model o 6, informand o o motivo da entrada em conting\'eancia, n\'famero dos formul\'e1rios de segura n\'e7a utilizados, a data e hora do seu in\'edcio e seu t\'e9rmino, bem como a n umera\'e7\'e3o e s\'e9rie das NF-e geradas neste per\'edodo. (efeitos de 01/11/0 7 a 25/11/08) \line \'a7 2\'ba Para impress\'e3o das vias adicionais previstas no \'a7 3\'ba d o art. 231-H n\'e3o se exigir\'e1 formul\'e1rio de seguran\'e7a. (efeitos de 01/ 11/07 a 25/11/08)\line \'a7 3\'ba Se a NF-e transmitida nos termos do inciso II do \'a7 1\'ba vier a ser rejeitada, o contribuinte dever\'e1: (efeitos de 01/11/07 a 25/11/08) \line I - gerar novamente o arquivo com a mesma numera\'e7\'e3o e s\'e9rie, sana ndo a irregularidade; (efeitos de 01/11/07 a 25/11/08)\line II - solicitar nova autoriza\'e7 \'e3o de uso da NF-e; (efeitos de 01/11/07 a 25/11/08)\line III - imprimir em fo rmul\'e1rio de seguran\'e7a o DANFE correspondente \'e0 NF-e autorizada; (efeito s de 01/11/07 a 25/11/08)\line IV - providenciar, junto ao destinat\'e1rio, a en trega da NF-e autorizada bem como do novo DANFE impresso nos termos do inciso III, caso a gera \'e7\'e3o saneadora da irregularidade da NF-e tenha promovido alguma altera\'e7\ 'e3o no DANFE. (efeitos de 01/11/07 a 25/11/08)\line \'a7 4\'ba O destinat\'e1ri o dever\'e1 ma nter em arquivo pelo prazo decadencial estabelecido na legisla\'e7\'e3o tribut\' e1ria, junto \'e0 via mencionada na al\'ednea \'93a\'94 do inciso I do \'a7 1\'b a, a via do DANFE recebida nos termos do inciso IV do \'a7 3\'ba. (efeitos de 01 /11/07 a 25/11 /08)\line \'a7 5\'ba Se ap\'f3s decorrido o prazo de 30 dias do recebimento de m ercadoria acompanhada de DANFE impresso nos termos do inciso II do \'93caput\'94 , o destinat\'e1rio n\'e3o puder confirmar a exist\'eancia da autoriza\'e7\'e3o de uso da NF-e , o fato dever\'e1 ser comunicado \'e0 unidade fazend\'e1ria do seu domic\'edlio . (efeitos de 01/11/07 a 25/11/08)\line \'a7 6\'ba Em rela\'e7\'e3o \'e0s NF-e q ue foram transmitidas antes da conting\'eancia e ficaram pendentes de retorno, o emitente deve r\'e1, ap\'f3s a cessa\'e7\'e3o das falhas, solicitar: (efeitos de 01/11/07 a 25 /11/08)\line I - o cancelamento, nos termos do art. 231-K, das NF-e que retornar am com autoriza\'e7\'e3o de uso e cujas opera\'e7\'f5es n\'e3o se efetivaram ou foram acoberta

das por NF-e emitidas em conting\'eancia; (efeitos de 01/11/07 a 25/11/08)\line II - a inutiliza\'e7\'e3o, nos termos do art. 231-M, da numera\'e7\'e3o das NF-e que n\'e3o foram autorizadas nem denegadas. (efeitos de 01/11/07 a 25/11/08)\li ne Art. 231-M. \line \'a7 3\'ba\line II - os n\'fameros das NF-e; (efeitos de 01/11/07 a 30/09/ 09)\line Art. 231-N.\line \'a7 1\'ba Ap\'f3s o prazo previsto no caput, a consul ta \'e0 NF-e poder\'e1 ser substitu\'edda pela presta\'e7\'e3o de informa\'e7\'f 5es parciais q ue identifiquem a NF-e (n\'famero, data de emiss\'e3o, CNPJ do emitente e do des tinat\'e1rio, valor e sua situa\'e7\'e3o), que ficar\'e3o dispon\'edveis pelo pr azo decadencial. (efeitos de 01/11/07 a 30/09/09)\line Art. 231-O.\line \'a7 1\' ba As NF-e can celadas, denegadas e os n\'fameros inutilizados devem ser escriturados, sem valo res monet\'e1rios, de acordo com a legisla\'e7\'e3o tribut\'e1ria vigente. (efei tos de 01/11/07 a 30/09/09)\line \'a7 2\'ba Nos casos em que o remetente esteja obrigado \'e0 emiss\'e3o da NF-e, \'e9 vedada ao destinat\'e1rio a aceita\'e7\'e3o de qualquer outro documento em sua substitui\'e7\'e3o, salvo exce\'e7\'e3o prevista na legi sla\'e7\'e3o estadual. (efeitos de 01/11/07 a 30/09/09)\line Art. 231-Q. Nas hi p\'f3teses de utiliza\'e7\'e3o de formul\'e1rio de seguran\'e7a para a impress\'e3o de DANFE p revistas nesta subse\'e7\'e3o: (efeitos de 01/11/07 a 30/09/09) \line I - as car acter\'edsticas do formul\'e1rio de seguran\'e7a dever\'e3o atender ao disposto da cl\'e1usula segunda do Conv\'eanio ICMS 58/95; (efeitos de 01/11/07 a 30/09/09)\line II - d ever\'e3o ser observados os par\'e1grafos 3\'ba, 4\'ba, 6\'ba, 7\'ba e 8\'ba da cl\'e1usula quinta do Conv\'eanio ICMS 58/95, para a aquisi\'e7\'e3o do formul\' e1rio de segur an\'e7a, dispensando-se a exig\'eancia da Autoriza\'e7\'e3o de Impress\'e3o de D ocumentos Fiscais \'96 AIDF e a exig\'eancia de Regime Especial. (efeitos de 01/ 11/07 a 30/09/09)\line III - n\'e3o poder\'e1 ser impressa a express\'e3o \'93No ta Fiscal\'94, devendo, em seu lugar, constar a express\'e3o \'93DANFE\'94. (efeitos de 01/11/ 07 a 30/09/09)\line \'a7 1\'ba Fica vedada a utiliza\'e7\'e3o de formul\'e1rio d e seguran\'e7a adquirido na forma deste artigo para outra destina\'e7\'e3o que n \'e3o a previs ta no \'93caput\'94. (efeitos de 01/11/07 a 30/09/09)\line \'a7 2\'ba O fabrican te do formul\'e1rio de seguran\'e7a de que trata o \'93caput\'94 dever\'e1 obser var as disposi\'e7\'f5es das cl\'e1usulas quarta e quinta do Conv\'eanio 58/95. (efeitos de 01 /11/07 a 30/09/09)\line {\*\bkmkstart 231-R}{\*\bkmkend 231-R}Art. 231-R. O Fisc o disponibilizar\'e1 \'e0s empresas autorizadas a emitir NF-e, consulta eletr\'f 4nica referente \'e0 situa\'e7\'e3o cadastral dos contribuintes do ICMS deste Es tado, conforme padr\'e3o estabelecido em ATO COTEPE. (efeitos de 01/11/07 a 30/09/09)\line {\* \bkmkstart 231-S}{\*\bkmkend 231-S}Art. 231-S. Toda NF-e que acobertar opera\'e7 \'e3o interestadual de mercadoria ou relativa ao com\'e9rcio exterior estar\'e1 sujeita ao reg istro de passagem eletr\'f4nico em sistema institu\'eddo por meio do Protocolo I CMS 10/03. (efeitos de 01/11/07 a 30/09/09)\line Par\'e1grafo \'fanico. Esses re gistros ser\'e3o disponibilizados para a unidade federada de origem e destino da s mercadorias bem como para a unidade federada de passagem que os requisitarem. (efeitos de 01 /11/07 a 30/09/09)"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 Subse\'e7\'e3o II-A, t endo sido acre scentada \'e0 Se\'e7\'e3o II, do Cap\'edtulo III do T\'edtulo II pela Altera\'e7 \'e3o n\'ba 79 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decreto n\'ba 10.066}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0

\nosupersub , de 03/08/06, DOE de 04/08/06):\line }{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 231.A. A}{\b0\i\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf1\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Nota Fiscal Eletr\'f4nica - NF-e poder\'e1 ser ut ilizada em substitui\'e7\'e3o \'e0 Nota Fiscal modelo 1 ou 1-A, pelos contribuin tes do Imposto so}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub bre Produtos Industrializados - IPI ou Imposto sobre Opera\'e7\'f5es Relativas \'e0 Circula\'e7\'e3o de Mercadorias e sobre a Presta\'e7\'e3o de Servi\'e7os de Tra nsporte Intere stadual e Intermunicipal e de Comunica\'e7\'e3o \'96 ICMS (Ajuste SINIEF 07/05). }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (efei tos de 04/08/06 a 30/09/09)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub Par\'e1grafo \'fanico. Considera-se Nota Fiscal Eletr\'f4nica NF-e o documento emitido e armazenado eletronicamente, de exist\'eancia apenas d igital, com o intuito de documentar opera\'e7\'f5es e presta\'e7\'f5es, cuja val idade jur\'edd ica \'e9 garantida pela assinatura digital do emitente e autoriza\'e7\'e3o de us o pela Secretaria da Fazenda, antes da ocorr\'eancia do fato gerador. (efeitos d e 04/08/06 a 30/09/09)\line Art. 231-B. Para emiss\'e3o da NF-e, o contribuinte dever\'e1 soli citar, previamente, seu credenciamento junto \'e0 Secretaria da Fazenda. (efeito s de 04/08/06 a 30/01/09)\line \'a7 1\'ba \'c9 vedado o credenciamento para a em iss\'e3o de NF-e de contribuinte que n\'e3o utilize sistema eletr\'f4nico de pro cessamento de dados nos termos dos Conv\'eanios ICMS 57/95 e 58/95, ambos de 28 de junho de 19 95. (efeitos de 04/08/06 a 31/10/07)\line \'a7 2\'ba \'c9 vedada a emiss\'e3o de nota fiscal modelo 1 ou 1-A por contribuinte credenciado \'e0 emiss\'e3o de NFe, salvo dispo si\'e7\'e3o contr\'e1ria." (efeitos de 04/08/06 a 12/11/07)\line Art. 231-C. A N F-e dever\'e1 ser emitida com base em leiaute estabelecido em Ato COTEPE, por me io de software desenvolvido ou adquirido pelo contribuinte ou disponibilizado pe lo fisco, obse rvadas as seguintes formalidades: (de 04/08/06 a 30/09/09)\line I - o arquivo d igital da NF-e dever\'e1 ser elaborado no padr\'e3o XML (Extended Markup Languag e); (de 04/08/08 a 30/09/09)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub II - a numera\'e7\'e3o da NF-e ser\'e1 seq\'fcencial de 1 a 999. 999.999, por estabelecimento e por s\'e9rie, devendo ser reiniciada quando ating ido esse limite; (efeitos de 04/08/06 a 31/10/07)\line }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub III - a NF-e dever\'e1 conter um \'93c\'f3di go num\'e9rico\'94, gerado pelo emitente, que compor\'e1 a \'93chave de acesso\' 94 de identifica\'e7\'e3o da NF-e, juntamente com o CNPJ do emitente, n\'famero e s\'e9rie da NF-e; (de 04/08/06 a 30/09/09)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub IV - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub a NF-e dever\'e1 ser assinada pelo emitente, com as sinatura digit al, certificada por entidade credenciada pela Infra-estrutura de Chaves P\'fabli cas Brasileira \'96 ICP-Brasil, contendo o CNPJ do estabelecimento emitente ou d a matriz, a fim de garantir a autoria do documento digital. (efeitos de 04/08/06 a 31/10/07) \line Par\'e1grafo \'fanico. O contribuinte poder\'e1 adotar s\'e9ries distintas para a emiss\'e3o da NF-e. (efeitos de 04/08/06 a 31/10/07)\line Art. 231-D.O a rquivo digital da NF-e s\'f3 poder\'e1 ser utilizado como documento fiscal, ap\' f3s: (efeitos

at\'e9 30/09/09)\line I - ser transmitido eletronicamente ao fisco, nos termos do art. 231-E; (de 04/08/06 a 30/09/09)\line II - ter seu uso autorizado por me io de Autoriza\'e7\'e3o de Uso da NF-e, nos termos do art. 231-F. (de 04/08/06 a 30/09/09) \line \'a7 1\'ba Ainda que formalmente regular, n\'e3o ser\'e1 considerada docum ento fiscal id\'f4neo a NF-e que tiver sido emitida ou utilizada com dolo, fraud e, simula\'e7\'e3o ou erro, que possibilite, mesmo que a terceiro, o n\'e3o-paga mento do impos to ou qualquer outra vantagem indevida. (de 04/08/06 a 30/09/09)\line \'a7 2\'b a Para os efeitos fiscais, os v\'edcios de que trata o \'a7 1\'ba atingem tamb\' e9m o respectivo DANFE, emitido nos termos dos art. 231-H e 231-J, que tamb\'e9m n\'e3o ser \'e1 considerado documento fiscal id\'f4neo. (efeitos de 04/08/06 a 31/10/07)\li ne \'a7 3\'ba A autoriza\'e7\'e3o de uso da NF-e n\'e3o implica valida\'e7\'e3o das informa\'e7\'f5es nela contidas. (de 04/08/06 a 30/09/09)\line Art. 231-E. A transmiss\'e3 o do arquivo digital da NF-e dever\'e1 ser efetuada via Internet, por meio de pr otocolo de seguran\'e7a ou criptografia, com utiliza\'e7\'e3o de software desenv olvido ou adquirido pelo contribuinte ou disponibilizado pelo fisco. (de 04/08/0 6 a 30/09/09) \line Par\'e1grafo \'fanico. A transmiss\'e3o referida no caput implica solicita \'e7\'e3o de concess\'e3o de Autoriza\'e7\'e3o de Uso da NF-e. (efeitos at\'e9 3 0/09/09)\line Art. 231-F. Previamente \'e0 concess\'e3o da Autoriza\'e7\'e3o de Uso da NF-e, a Secretaria da Fazenda analisar\'e1, no m\'ednimo, os seguintes elementos: (de 0 4/08/06 a 30/09/09)\line I - a regularidade fiscal do emitente; (de 04/08/06 a 3 0/09/09)\line II - o credenciamento do emitente, para emiss\'e3o de NF-e; (efeit os de 04/08/06 a 31/01/09)\line III - a autoria da assinatura do arquivo digital da NF-e; (de 04/08/06 a 30/09/09)\line IV - a integridade do arquivo digital da NF-e; (de 04/ 08/06 a 30/09/09)\line V - a observ\'e2ncia ao leiaute do arquivo estabelecido e m Ato COTEPE; (de 04/08/06 a 30/09/09)\line VI - a numera\'e7\'e3o do documento. (de 04/08/06 a 30/09/09)\line Art. 231-G. Do resultado da an\'e1lise referida no art. 231-F, a Secretaria da Fazenda cientificar\'e1 o emitente: (de 04/08/06 a 30/09/09)\lin e I - da rejei \'e7\'e3o do arquivo da NF-e, em virtude de: (de 04/08/06 a 30/09/09)\line a) fa lha na recep\'e7\'e3o ou no processamento do arquivo; (de 04/08/06 a 30/09/09)\l ine b) falha no reconhecimento da autoria ou da integridade do arquivo digital; (de 04/08/06 a 30/09/09)\line c) remetente n\'e3o credenciado para emiss\'e3o da NF-e; (efeito s de 04/08/06 a 31/01/09)\line d) duplicidade de n\'famero da NF-e; (de 04/08/06 a 30/09/09)\line e) falha na leitura do n\'famero da NF-e; (de 04/08/06 a 30/09 /09)\line f) o utras falhas no preenchimento ou no leiaute do arquivo da NF-e; (de 04/08/06 a 3 0/09/09)\line II - da denega\'e7\'e3o da Autoriza\'e7\'e3o de Uso da NF-e, em vi rtude da irregularidade fiscal do emitente; (de 04/08/06 a 30/09/09)\line {\*\bk mkstart 231-G, III}{\*\bkmkend 231-G, III}III - da concess\'e3o da Autoriza\'e7\'e3o de Uso da NF-e. (de 04/08/06 a 30/09/09)\line \'a7 1\'ba Ap\'f3s a concess\'e3o da Autori za\'e7\'e3o de Uso, a NF-e n\'e3o poder\'e1 ser alterada. (efeitos de 04/08/06 a 31/10/07) \line \'a7 2\'ba No caso de rejei\'e7\'e3o do arquivo digital, o mesmo n\'e3o se r\'e1 arquivado pelo fisco para consulta, sendo permitida ao interessado nova t ransmiss\'e3o do arquivo da NF-e nas hip\'f3teses das al\'edneas \'93a\'94, \'93 b\'94 e \'93e \'94 do inciso I deste artigo. (de 04/08/06 a 30/09/09)\line \'a7 3\'ba No caso de denega\'e7\'e3o da Autoriza\'e7\'e3o de Uso da NF-e, o arquivo digital transm itido ficar\'e1 arquivado pelo fisco para consulta, nos termos do art. 231-N, id entificado com

o \'93Denegada a Autoriza\'e7\'e3o de Uso\'94. (efeitos at\'e9 30/09/09)\line \' a7 4\'ba No caso do \'a7 3\'ba, n\'e3o ser\'e1 poss\'edvel sanar a irregularidad e e solicitar nova Autoriza\'e7\'e3o de Uso da NF-e que contenha a mesma numera\ 'e7\'e3o. (de 04/08/06 a 30/09/09)\line \'a7 5\'ba A cientifica\'e7\'e3o de que trata o caput deste artigo ser\'e1 efetuada mediante protocolo disponibilizado ao emitente ou a terceiro autorizado pelo emitente, via internet, devendo ser autenticado media nte assinatura digital gerada com certifica\'e7\'e3o digital, contendo: (de 04/08/06 a 30/09/0 9)\line I - a \'93chave de acesso\'94; (de 04/08/06 a 30/09/09)\line II - o n\'f amero da NF-e; (de 04/08/06 a 30/09/09)\line III - a data e a hora do recebiment o da solicita \'e7\'e3o; (de 04/08/06 a 30/09/09)\line IV - o n\'famero do protocolo. (de 04/0 8/06 a 30/09/09)\line \'a7 6\'ba Nos casos dos incisos I ou II do caput deste ar tigo, o protocolo de que trata o \'a7 5\'ba conter\'e1 informa\'e7\'f5es que jus tifiquem de fo rma clara e precisa o motivo pelo qual a Autoriza\'e7\'e3o de Uso n\'e3o foi con cedida. (de 04/08/06 a 30/09/09)\line Art. 231-H. }{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'c9 obrigat\'f3r}{\b0\i\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub io o uso do Documento Auxiliar da N F-e - DANFE, conforme leiaute estabelecido em Ato COTEPE , para acompanhar o tr\ 'e2nsito}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b das mercado rias ou facilitar a consulta da NF-e, prevista no art. 231-N. (de 04/08/06 a 30/ 09/09)\line \'a7 1\'ba O DANFE somente poder\'e1 ser utilizado para transitar co m as mercadorias ap\'f3s a concess\'e3o da Autoriza\'e7\'e3o de Uso da NF-e, de que trata o in ciso III do art. 231-G, ou na hip\'f3tese prevista no art. 231- J. (de 04/08/06 a 30/09/09)\line \'a7 2\'ba No caso de destinat\'e1rio n\'e3o credenciado para e mitir NF-e, a sua escritura\'e7\'e3o poder\'e1 ser efetuada com base nas informa \'e7\'f5es con tidas no DANFE, observado o disposto no art. 231-I. (efeitos de 04/08/06 a 31/01 /09)\line \'a7 3\'ba Quando a legisla\'e7\'e3o tribut\'e1ria exigir a utiliza\'e 7\'e3o de vias adicionais ou prever utiliza\'e7\'e3o espec\'edfica, o contribuin te que utiliza r NF-e dever\'e1 emitir o DANFE com o n\'famero de c\'f3pias necess\'e1rias para cumprir a respectiva norma. (efeitos de 04/08/06 a 31/10/07)\line \'a7 4\'ba O DANFE dever\'e1 ser impresso em papel, exceto papel jornal, no tamanho A4 (210 x 297 mm), pode ndo ser utilizadas folhas soltas ou formul\'e1rio cont\'ednuo, bem como ser pr\' e9-impresso. (efeitos de 04/08/06 a 31/10/07)\line \'a7 5\'ba O DANFE dever\'e1 conter c\'f3digo de barras, conforme padr\'e3o estabelecido em Ato COTEPE. (de 0 4/08/06 a 30/0 9/09)\line \'a7 6\'ba O DANFE poder\'e1 conter outros elementos gr\'e1ficos, des de que n\'e3o prejudiquem a leitura do seu conte\'fado ou do c\'f3digo de barras por leitor \'f3ptico. (de 04/08/06 a 30/09/09)\line \'a7 7\'ba O contribuinte p oder\'e1 solic itar ao fisco altera\'e7\'e3o do leiaute do DANFE, para adequ\'e1-lo \'e0s suas opera\'e7\'f5es, desde que mantidos os campos obrigat\'f3rios. (efeitos de 04/08 /06 a 31/10/07)\line Art. 231-I. O emitente e o destinat\'e1rio dever\'e3o mante r em arquivo d igital a NF-e pelo prazo estabelecido na legisla\'e7\'e3o tribut\'e1ria para a g uarda dos documentos fiscais, devendo ser apresentadas ao fisco, quando solicita do. (de 04/08/06 a 30/09/09)\line \'a7 1\'ba O destinat\'e1rio dever\'e1 verific ar a validade e autenticidade da NF-e e a exist\'eancia de Autoriza\'e7\'e3o de Uso da NF-e. ( de 04/08/06 a 30/09/09)\line \'a7 2\'ba Caso o destinat\'e1rio n\'e3o seja contr ibuinte credenciado para a emiss\'e3o de NF-e, alternativamente ao disposto no c aput, dever

\'e1 manter em arquivo o DANFE relativo a NF-e da opera\'e7\'e3o, devendo ser ap resentado ao fisco, quando solicitado. (efeitos de 04/08/06 a 31/01/09)\line }{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 231J. Quando em d ecorr\'eancia de problemas t\'e9cnicos n\'e3o for poss\'edvel gerar o arquivo da NF-e, transmitir ou obter a resposta da autoriza\'e7\'e3o de uso da NF-e, o int eressado dever\'e1 emitir o DANFE nos termos do \'a7 1\'ba ou a nota fiscal mode lo 1 ou 1-A em substitui\'e7\'e3o a NF-e. (efeitos de 04/08/06 a 31/10/07)\line }{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 1\'ba Ocorrendo \'e0 emiss\'e3o do DANFE nos termos do caput, dever\'e1 ser utilizado formul\'e 1rio de segura n\'e7a que atenda \'e0s disposi\'e7\'f5es do Conv\'eanio ICMS 58/95, de 28 de ju nho de 1995, e consignado no campo de observa\'e7\'f5es a express\'e3o \'93DANFE emitido em decorr\'eancia de problemas t\'e9cnicos\'94, em no m\'ednimo duas vi as, tendo as v ias a seguinte destina\'e7\'e3o: }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub (efeitos de 04/08/06 a 31/10/07)\line }{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - uma das vias perm itir\'e1 o tr \'e2nsito das mercadorias at\'e9 que sejam sanados os problemas t\'e9cnicos, e d ever\'e1 ser mantida em arquivo pelo destinat\'e1rio, pelo prazo estabelecido na legisla\'e7\'e3o tribut\'e1ria para a guarda de documentos fiscais; (efeitos de 04/08/06 a 31 /10/07)\line II - outra via dever\'e1 ser mantida em arquivo pelo emitente pelo prazo estabelecido na legisla\'e7\'e3o tribut\'e1ria para a guarda dos documento s fiscais. (efeitos de 04/08/06 a 31/10/07)\line \'a7 2\'ba No caso do \'a7 1\'b a: (efeitos de 04/08/06 a 31/10/07)\line a) o emitente dever\'e1 efetuar a transmiss\'e3o da N F-e imediatamente ap\'f3s a cessa\'e7\'e3o dos problemas t\'e9cnicos que impedir am a sua transmiss\'e3o; (efeitos de 04/08/06 a 31/10/07)\line b) o destinat\'e1 rio dever\'e1 comunicar o fato ao fisco se no prazo de 30 dias do recebimento da mercadoria n\ 'e3o puder confirmar a exist\'eancia da Autoriza\'e7\'e3o de Uso da NF-e, nos te rmos do art. 231-N. (efeitos de 04/08/06 a 31/10/07)\line \'a7 3\'ba No caso de ter havido a t ransmiss\'e3o do arquivo da NF-e e, por problemas t\'e9cnicos, o contribuinte te nha optado pela emiss\'e3o de nota fiscal modelo 1 ou 1-A, dever\'e1 providencia r, assim que superado o problema t\'e9cnico, o cancelamento da NF-e, caso esta t enha sido auto rizada. (efeitos de 04/08/06 a 31/10/07)\line Art. 231-K. Ap\'f3s a concess\'e3o de Autoriza\'e7\'e3o de Uso da NF-e, de que trata o inciso III do art. 231- G, o emitente poder\'e1 solicitar o cancelamento da NF-e, desde que n\'e3o tenha ha vido a circula \'e7\'e3o da respectiva mercadoria e presta\'e7\'e3o de servi\'e7o, observadas a s demais normas da legisla\'e7\'e3o pertinente. (efeitos de 04/08/06 a 25/11/08) \line Art. 231-L. O cancelamento de que trata o art. 231-K somente poder\'e1 ser efetuado medi ante Pedido de Cancelamento de NF-e, transmitido ao fisco. (efeitos de 04/08/06 a 18/01/08)\line \'a7 1\'ba O Pedido de Cancelamento de NF-e dever\'e1 atender a o leiaute estabelecido em Ato COTEPE. (efeitos de 04/08/06 a 18/01/08)\line \'a7 2\'ba A trans miss\'e3o do Pedido de Cancelamento de NF-e ser\'e1 efetivada via Internet, por meio de protocolo de seguran\'e7a ou criptografia. (efeitos de 04/08/06 a 18/01/ 08)\line \'a7 3\'ba O Pedido de Cancelamento de NF-e dever\'e1 ser assinado pelo emitente com assinatura digital certificada por entidade credenciada pela Infra-estrutura de Chaves P\'fablicas Brasileira \'96 ICP-Brasil, contendo o CNPJ do estabeleciment o emitente ou da matriz, a fim de garantir a autoria do documento digital. (efe itos de 04/08/

06 a 25/11/08)\line \'a7 4\'ba A transmiss\'e3o poder\'e1 ser realizada por meio de software desenvolvido ou adquirido pelo contribuinte ou disponibilizado pela administra\'e7\'e3o tribut\'e1ria. (efeitos de 04/08/06 a 30/09/09)\line \'a7 5 \'ba A cientif ica\'e7\'e3o do resultado do Pedido de Cancelamento de NF-e ser\'e1 feita median te protocolo, disponibilizado ao emitente via internet e autenticado por meio de assinatura digital gerada com certifica\'e7\'e3o digital, contendo: (efeitos de 04/08/06 a 18 /01/08)\line I - a \'93chave de acesso\'94; (efeitos de 04/08/06 a 30/09/09)\lin e II - o n\'famero da NF-e; (efeitos de 04/08/06 a 30/09/09)\line III - a data e a hora do recebimento da solicita\'e7\'e3o pelo fisco; (efeitos de 04/08/06 a 3 0/09/09)\line IV - o n\'famero do protocolo. (efeitos de 04/08/06 a 30/09/09)\line {\*\bkmksta rt 231-M}{\*\bkmkend 231-M}Art. 231-M. O contribuinte dever\'e1 solicitar, media nte Pedido de Inutiliza\'e7\'e3o de N\'famero da NF-e, at\'e9 o 10 (d\'e9cimo) d ia do m\'eas s ubseq\'fcente, a inutiliza\'e7\'e3o de n\'famero de NF-e n\'e3o utilizado, na ev entualidade de quebra de seq\'fc\'eancia da numera\'e7\'e3o da NF-e. (efeitos de 04/08/06 a 30/09/09)\line \'a7 1\'ba O Pedido de Inutiliza\'e7\'e3o de N\'famer o da NF-e deve r\'e1 ser assinado pelo emitente com assinatura digital certificada por entidade credenciada pela Infra-estrutura de Chaves P\'fablicas Brasileira \'96 ICP-Bras il, contendo o CNPJ do estabelecimento emitente ou da matriz, a fim de garantir a autoria do d ocumento digital. (efeitos de 04/08/06 a 25/11/08)\line \'a7 2\'ba A transmiss\' e3o do Pedido de Inutiliza\'e7\'e3o de N\'famero da NF-e, ser\'e1 efetivada via Internet, por meio de protocolo de seguran\'e7a ou criptografia. (efeitos de 04/ 08/06 a 30/09/ 09)\line \'a7 3\'ba A cientifica\'e7\'e3o do resultado do Pedido de Inutiliza\'e 7\'e3o de NF-e ser\'e1 feita mediante o protocolo, disponibilizado ao emitente v ia internet e autenticado por meio de assinatura digital gerada com certifica\'e 7\'e3o digital , contendo: (efeitos de 04/08/06 a 30/09/09)\line I - a \'93chave de acesso\'94; (efeitos de 04/08/06 a 18/01/08)\line II - o n\'famero da NF-e; (efeitos de 04/ 08/06 a 31/10/07)\line III - a data e a hora do recebimento da solicita\'e7\'e3o pelo fisco; ( efeitos de 04/08/06 a 30/09/09)\line IV - o n\'famero do protocolo. (efeitos de 04/08/06 a 30/09/09)\line {\*\bkmkstart 231-N}{\*\bkmkend 231-N}Art. 231-N. Ap\' f3s a concess\'e3o de Autoriza\'e7\'e3o de Uso da NF-e de que trata o art. 231-G , a Secretaria da Fazenda disponibilizar\'e1 consulta relativa \'e0 NF-e pelo prazo m\'ednimo de 180 (cento e oitenta) dias. (efeitos de 04/08/06 a 30/09/09)\line \'a7 1\'ba Ap\'f3s o prazo previsto no \'a7 1\'ba, a consulta \'e0 NF-e poder\'e1 ser subst itu\'edda pela presta\'e7\'e3o de informa\'e7\'f5es parciais que identifiquem a NF-e (n\'famer o, data de emiss\'e3o, CNPJ do emitente e do destinat\'e1rio, valor e sua situa\ 'e7\'e3o), que ficar\'e3o dispon\'edveis pelo prazo decadencial. (efeitos de 04/ 08/06 a 30/10/ 07)\line \'a7 2\'ba A consulta \'e0 NF-e, prevista no caput, poder\'e1 ser efetu ada pelo interessado, mediante informa\'e7\'e3o da \'93chave de acesso\'94 da NF -e. (efeitos de 04/08/06 a 30/09/09)\line {\*\bkmkstart 231-O}{\*\bkmkend 231-O} Art. 231-O. Ap licam-se \'e0 NF-e, no que couber, as normas do Conv\'eanio SINIEF S/N\'ba, de 1 5 de dezembro de 1970. (efeitos de 04/08/06 a 30/09/09)" \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} A NF-e poder\'e1 ser util izada em substitui\'e7\'e3o \'e0 Nota Fiscal modelo 1 ou 1-A, pelos contribuinte s do Imposto sobre Produtos Industrializados - IPI ou Imposto sobre Opera\'e7\'f 5es Relativas \'e0 Circula\'e7\'e3o de Mercadorias e sobre a Presta\'e7\'e3o de Servi\'e7os de Transporte Interestadual e Intermunicipal e de Comunica\'e7\'e3o \'96 ICMS (Aju

ste SINIEF 07/05). \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }O CT-e poder\'e1 ser utili zado pelos contribuintes em substitui\'e7\'e3o aos seguintes documentos: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub Conhecimento de Transporte Rodovi\'e1rio de Cargas, mod elo 8; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub Conhecimento de Transporte Aquavi\'e1rio de Cargas, m odelo 9; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub Conhecimento A\'e9reo, modelo 10; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub Conhecimento de Transporte Ferrovi\'e1rio de Cargas, modelo 11; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub Nota Fiscal de Servi\'e7o de Transporte Ferrovi\'e1rio de Cargas, mo delo 27; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub Nota Fiscal de Servi\'e7o de Transporte, modelo 7, qu ando utilizada em transporte de cargas. \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 231-B. }{ Para emiss\'e3o da NF-e e do CT-e, o contribuinte dever\'e1 acessar o ambiente de produ\'e7\'e3o disponibili zado pela SEFAZ, observado os procedimentos previstos em ato espec\'edfico do Se cret\'e1rio da Fazenda. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\f1\fs20\cf6 Nota: }{\b\f1\fs20\cf0 A reda\' e7\'e3o atual do}{\b\i\f1\fs20 caput }{\b\f1\fs20\cf0 do art. 231-B foi dada pela Altera\'e7\ 'e3o n\'ba 134 (}{\b\f1\fs20 Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\f1\fs20\cf0 ), efeitos a partir de 01/05/10.\line \line }{\b\f1\fs2 0 Reda\'e7\'e3 o anterior dada ao}{\b\i\f1\fs20 caput }{\b\f1\fs20 do art. 231-B pela A}{\b\f1 \fs20\cf0 ltera\'e7\'e3o n\'ba 125 (}{\b\f1\fs20 Decreto n\'ba 11735}{\b\f1\fs20 \cf0 , de 30/09/09, DOE de 01/10/09) efeitos de 01/10/09 }{\b\f1\fs20 a 30/04/10 :\line }{\i\f1 \fs20 "Art. 231-B. Para emiss\'e3o da NF-e e do CT-e, o contribuinte dever\'e1, previamente, realizar os testes no ambiente disponibilizado pela Secretaria da F azenda - SEFAZ, observado os procedimentos previstos em ato espec\'edfico do Sec ret\'e1rio da Fazenda." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }Para emiss\'e3o de NF-e e do CT-e, o contribuinte dever\'e1 observar, no que couber, as disposi\'e7\'f5es relativas \'e0 emiss\'e3o de documentos fiscais por sistema eletr\'f4nico de pr ocessamento de dados, constantes dos arts. 683 a 712-C. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba} \'c9 vedada a emiss\'e3o d os documentos substitu\'eddos, referidos nos \'a7\'a7 1\'ba e 2\'ba do art. 231A, salvo quando autorizado pelo fisco. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba }A SEFAZ disponibilizar\'e1 para o contribuinte um ambiente de homologa\'e7\'e3o onde poder\'e1 realizar te

stes para adapta\'e7\'e3o ao sistema de emiss\'e3o de NF-e e CT-e, n\'e3o se con figurando como efetiva emiss\'e3o do documento eletr\'f4nico. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 3\'ba do art. 231-B foi dada pela Alte ra\'e7\'e3o n\'ba 137 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Decreto n\'ba 12220, de 29/06/10, DOE de 30/06/10), efeitos a partir de 30/06/10.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 3\'ba, tendo sido acresce ntado ao art. 231-B pela Altera\'e7\'e3o n\'ba 134 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub ), efeito s de 01/05/10 a 29/06/10:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub "\'a7 3\'ba O ambiente de homologa\'e7\'e3o disponibili zado pela SEFAZ poder\'e1 ser utilizado pelo contribuinte para adapta\'e7\'e3o a o sistema de e miss\'e3o de NF-e, n\'e3o se configurando como efetiva emiss\'e3o do documento e letr\'f4nico." \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 231-C. }{ A NF-e e o CT-e dever\'e3o s er emitidos com base em leiaute estabelecido nos termos de Ajuste SINIEF, por me io de software desenvolvido ou adquirido pelo contribuinte ou disponibilizado pe lo fisco, obse rvadas as seguintes formalidades: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 231-C foi dada pela Altera\'e7\'e3o n\'ba 126 (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub ), efeitos a partir de 27/10/09.\line \line }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dad a ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ca put }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 231-C pela A}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ltera\'e7\'e3o n\'ba 125 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub Decreto n\'ba 11735}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub , de 30/09/09, DOE de 01/10/09) efeitos de 01/10/10 a 2 6/10/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "Art. 231-C. A NF-e e o CT-e dever\'e3o ser emitidos com base em leiaute estabelecido em Ato COTEPE, por meio de software desenvolvido ou adquirido pelo contribuinte ou disponibilizado pelo fisco, observadas as seguintes formalidades:" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o arquivo digital dever\'e1 ser elaborado no padr\'e3

o XML (Extende d Markup Language); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a numera\'e7\'e3o ser\'e1 seq\'fcencial de 1 a 999.99 9.999, por est abelecimento e por s\'e9rie, devendo ser reiniciada quando atingido esse limite; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub dever\'e1 conter um \'93c\'f3digo num\'e9rico\'94, g erado pelo emi tente, que compor\'e1 a \'93chave de acesso\'94 de identifica\'e7\'e3o do docume nto fiscal, juntamente com o CNPJ do emitente, n\'famero e s\'e9rie; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub dever\'e1 ser assinada pelo emitente, com assinatura digital, certi ficada por entidade credenciada pela Infra-estrutura de Chaves P\'fablicas Brasi leira - ICP-Brasil, contendo o CNPJ de qualquer dos estabelecimentos do contribu inte, a fim de garantir a autoria do documento digital. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub dever\'e1 ser consignado no documento fiscal o c\'f3di go estabelecid o na Nomenclatura Comum do Mercosul \'96 NCM para a respectiva mercadoria, quand o as opera\'e7\'f5es forem: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso V foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub do art. 231-C pela Altera\'e7\'e3o n\'ba 126 (}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 1180 6, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub ), efeitos a partir de 01/01/10. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub realizadas por estabelecimento industrial ou a e le equiparado, nos termos da legisla\'e7\'e3o federal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub de com\'e9rcio exterior. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }As s\'e9ries ser\'e3o des ignadas por algarismos ar\'e1bicos, em ordem crescente, a partir de 1, vedada a utiliza\'e7\'e3o de subs\'e9rie. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }O arquivo digital do CT-e dever\'e1 conter os dados dos documentos fiscais relativos \'e0 carga transporta da. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba} Para efeito da emiss\'e3o do CT-e, observado o disposto em Ato COTEPE que regule a mat\'e9ria, \'e9 facult ado ao emitente indicar tamb\'e9m as seguintes pessoas: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub expedidor, aquele que entregar a carga ao transportador para efetuar

o servi\'e7o de transporte; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub recebedor, aquele que deve receber a carga do transpo rtador. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba} Ocorrendo subcontrata\'e7 \'e3o ou redespacho, para efeito de aplica\'e7\'e3o desta legisla\'e7\'e3o, cons idera-se: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub expedidor, o transportador ou remetente que entregar a carga ao trans portador para efetuar o servi\'e7o de transporte; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub recebedor, a pessoa que receber a carga do transporta dor subcontrat ado ou redespachado. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 5\'ba }No redespacho intermedi\' e1rio, quando o expedidor e o recebedor forem transportadores de carga n\'e3o pr \'f3pria, devidamente identificados no CT-e, fica dispensado o preenchimento dos campos destin ados ao remetente e destinat\'e1rio. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 6\'ba }Na hip\'f3tese do \'a75\'b a, poder\'e1 ser emitido um \'fanico CT-e, englobando a carga a ser transportada , desde que relativa ao mesmo expedidor e recebedor, devendo ser informados, em substitui\'e7 \'e3o aos dados dos documentos fiscais relativos \'e0 carga transportada, os dad os dos documentos fiscais que acobertaram a presta\'e7\'e3o anterior: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub identifica\'e7\'e3o do emitente, unidade federada, s\'e 9rie, subs\'e9 rie, n\'famero, data de emiss\'e3o e valor, no caso de documento n\'e3o eletr\'f 4nico; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub chave de acesso, no caso de CT-e. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 7\'ba }Nas opera\'e7\'f5es n\'e3 o alcan\'e7adas pelo disposto no inciso V do caput, ser\'e1 obrigat\'f3ria somen te a indica\'e7\'e3o do correspondente cap\'edtulo da Nomenclatura Comum do Merc osul \'96 NCM. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 7\'ba foi acrescentado ao art. 231-C pela Altera\'e7\'e3o n\' ba 126 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n \'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/10. \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 231-D.}{ O arquivo digital da NF-e e do CT-e}{\b }{ s\'f3 poder\'e1 ser utilizado como documento fiscal, ap\'f3s: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub ser transmitido eletronicamente ao fisco, nos termos d o art. 231-E; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha

d0\f0\fs24\cf0\nosupersub ter seu uso autorizado por meio de Autoriza\'e7\'e3o de Uso, nos te rmos do art. 231-F. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} Ainda que formalmente reg ular, n\'e3o ser\'e1 considerada documento fiscal id\'f4neo o que tiver sido emi tido ou utilizado com dolo, fraude, simula\'e7\'e3o ou erro, que possibilite, me smo que a terc eiro, o n\'e3o-pagamento do imposto ou qualquer outra vantagem indevida. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }Para os efeitos fiscais, o s v\'edcios de que trata o \'a7 1\'ba atingem tamb\'e9m o respectivo DANFE ou DA CTE, impresso nos termos dos art. 231-H e 231-J, que tamb\'e9m n\'e3o ser\'e1 co nsiderado docu mento fiscal id\'f4neo. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba }A autoriza\'e7\'e3o de uso n\'e3o implica valida\'e7\'e3o das informa\'e7\'f5es nela contidas. \par \pard \s7 \qj\sa180\fi1054 {\b Art. 231-E.}{ A transmiss\'e3o do arquivo d igital da NF-e e do CT-e dever\'e1 ser efetuada via Internet, por meio de protoc olo de seguran\'e7a ou criptografia, com utiliza\'e7\'e3o de software desenvolvi do ou adquirid o pelo contribuinte ou disponibilizado pelo fisco. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }A transmiss\'e3o referida no caput implica solicita\'e7\'e3o de concess\'e3o de Autoriza\'e7\'e3o de Uso da NF-e e do CT-e. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }Quando o transportador n\' e3o estiver credenciado neste estado para emiss\'e3o do CT-e, a solicita\'e7\'e3 o de autoriza\'e7\'e3o de uso poder\'e1 ser transmitida \'e0 administra\'e7\'e3o tribut\'e1ria em que estiver credenciado, hip\'f3tese em que dever\'e1 ser utilizada s\'e9rie distinta. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba }Ap\'f3s a concess\'e3o da Autoriza\'e7\'e3o de Uso do CT-e, o arquivo do CT-e n\'e3o poder\'e1 ser alterad o. \par \pard \s7 \qj\sa180\fi1054 {\b Art. 231-F. }{ Previamente \'e0 concess\'e3o da Autoriza\'e7\'e3o de Uso da NF-e e do CT-e, a Secretaria da Fazenda analisar \'e1, no m\'ednimo, os seguintes elementos: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a regularidade fiscal do emitente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso II do art. 231-F foi revogado pela Altera\'e7\'e3o n\'ba 13 7 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Dec reto n\'ba 122 20, de 29/06/10, DOE de 30/06/10), efeitos a partir de 30/06/10.\line \line Reda \'e7\'e3o anterior dada ao inciso II do art. 231-F pela A}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ltera\'e7\'e3o n\'ba 125 (}{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 117 35}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/09/09, DOE de 01/10/09) efeitos de 01/10/10 a 29/06/10:\line }{\b0\i\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - os testes realizados no ambie nte disponibilizado pela Secretaria da Fazenda;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub a autoria da assinatura do arquivo digital; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a integridade do arquivo digital; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a observ\'e2ncia aos leiautes dos arquivos estabelecid os na legisla \'e7\'e3o; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso V do art. 231-F foi dada pela Altera \'e7\'e3o n\'ba 126 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/09.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso V}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub do art. 231-F pela A}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub ltera\'e7\'e3o n\'ba 125 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11735}{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/09/09, DOE de 01/10/09) efeitos de 01 /10/09 a 26/10/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub "V - a observ\'e2ncia ao leiaute do arquivo estabelecido em At o COTEPE;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a numera\'e7\'e3o do documento. \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 231-G.}{ Do resultado da an\'e1lise r eferida no art. 231-F, a Secretaria da Fazenda cientificar\'e1 o emitente: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub da rejei\'e7\'e3o do arquivo em virtude de: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub falha na recep\'e7\'e3o ou no processamento do a rquivo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub falha no reconhecimento da autoria ou da integri dade do arquiv o digital; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) revogada \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A al\'ednea "c", do inciso I do art. 231-G foi revogado pela Altera\ 'e7\'e3o n\'ba 137 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 12220, de 29/06/10, DOE de 30/06/10), efeitos a partir de 30/06/10

.\line \line Reda\'e7\'e3o anterior dada \'e0 al\'ednea "c", ao inciso I do art. 231-G pela A}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ltera \'e7\'e3o n\'ba 125 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Decreto n\'ba 11735}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub , de 30/09/09, DOE de 01/10/09) efeitos de 01/10/10 a 29/06/10: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "c) emitente n\'e3o foi aprovado nos testes realizados no ambiente disponibiliza do pela SEFAZ;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub duplicidade de n\'famero da NF-e e do CT-e; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub e)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub falha na leitura do n\'famero da NF-e e do CT-e; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub f)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub erro no n\'famero do CNPJ, do CPF ou da IE; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub g) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub outras falhas no preenchimento ou no leiaute do arquivo da NFe e do CT-e. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub da denega\'e7\'e3o da Autoriza\'e7\'e3o de Uso da NFe, em virtude da irregularidade fiscal do emitente; \par }\pard \par \pard \s23 \qj\sa360\brdrl\brdrs\brdrw30\brsp0\brdrcf3\brdrt\brdrs\brdrw30\ brsp0\brdrcf3\brdrr\brdrs\brdrw30\brsp0\brdrcf3\brdrb\brdrs\brdrw30\brsp0\brdrcf 3\shading10000\cfpat4 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf6\cb4 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\cb4\nosupersub A reda\'e7\'e3o do inciso II do }{\b\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\cb4\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\cb4\nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\cb4\nosupersub art. 231-G}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\cb4\nosupersub passar\'e1 a vigorar com a re da\'e7\'e3o a seguir, por for\'e7a da Altera\'e7\'e3o n\'ba 147 (Decreto n\'ba 13165, de 11/08 /11, DOE de 12/08/11), efeitos a partir de 01/10/11:\line }{\b0\i\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\cb4\nosupersub "II - da denega\'e7\'e3o da Autoriza \'e7\'e3o de Uso da NF-e, em virtude da irregularidade fiscal:\line a) do emiten te;\line b) da empresa destinat\'e1ria localizada neste Estado;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub da denega\'e7\'e3o da Autoriza\'e7\'e3o de Uso da CT -e, em virtude da irregularidade fiscal: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub do emitente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub do tomador do servi\'e7o de transporte; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o

utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub do remetente da carga. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub da concess\'e3o da Autoriza\'e7\'e3o de Uso; \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }Ap\'f3s a concess\'e3o da Autoriza\'e7\'e3o de Uso da NF-e e CT-e, o emitente somente poder\'e1 alterar o documento fiscal para sanar erros que n\'e3o estejam relacionados no \'a7 1\'ba -A do art. 7 \'ba do Conv\'eanio SINIEF s/n\'ba de 1970, e no art. 58-B do Conv\'eanio SINIEF n\'ba 06/89, respectivamente{\b ,} por meio de Carta de Corre\'e7\'e3o Eletr\'f 4nica \'96 CC-e.\page \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }No caso de rejei\'e7\'e3o do arquivo digital, o mesmo n\'e3o ser\'e1 arquivado pelo fisco para consulta, s endo permitida ao interessado nova transmiss\'e3o do arquivo do documento fiscal nas hip\'f3te ses das al\'edneas \'93a\'94, \'93b\'94 e \'93e\'94 do inciso I deste artigo. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba} No caso de denega\'e7\'e3o da Autoriza\'e7\'e3o de Uso, o arquivo digital transmitido ficar\'e1 arquivado pelo fisco para consulta, nos termos do art. 231-N, identificado como \'93Denega da a Autoriza \'e7\'e3o de Uso\'94. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba} No caso do \'a7 3\'ba, n\' e3o ser\'e1 poss\'edvel sanar a irregularidade e solicitar nova Autoriza\'e7\'e3 o de Uso do documento fiscal eletr\'f4nico que contenha a mesma numera\'e7\'e3o. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 5\'ba }A cientifica\'e7\'e3o de q ue trata o caput deste artigo ser\'e1 efetuada mediante protocolo disponibilizad o ao emitente ou a terceiro autorizado pelo emitente, via internet, devendo ser autenticado me diante assinatura digital gerada com certifica\'e7\'e3o digital, contendo: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub a \'93chave de acesso\'94; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o n\'famero do documento fiscal; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a data e a hora do recebimento da solicita\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o n\'famero do protocolo. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 6\'ba} Nos casos dos incisos I o u II do caput deste artigo, o protocolo de que trata o \'a7 5\'ba conter\'e1 inf orma\'e7\'f5es que justifiquem de forma clara e precisa o motivo pelo qual a Aut oriza\'e7\'e3o de Uso n\'e3o foi concedida. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 7\'ba }A Carta de Corre\'e7\'e3o Eletr\'f4nica - CC-e dever\'e1 atender ao leiaute estabelecido nos termos de Aju ste SINIEF e ser assinada pelo emitente com assinatura digital certificada por e ntidade creden ciada pela Infra-estrutura de Chaves P\'fablicas Brasileira - ICP-Brasil, conten do o CNPJ de qualquer dos estabelecimentos do contribuinte, a fim de garantir a autoria do documento digital. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 7\'ba do art. 231-G foi dada pela Alte

ra\'e7\'e3o n\'ba 126 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01 /04/10.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub R eda\'e7\'e3o anterior dada ao \'a7 7\'ba do art. 231-G pela A}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ltera\'e7\'e3o n\'ba 125 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decre to n\'ba 11735 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 3 0/09/09, DOE de 01/10/09) efeitos de 01/10/09 a 31/03/10:\line }{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 7\'ba A Carta de Corre\'e7\'e3o Eletr\'f4nica - CC-e dever\'e1 atender ao leiaute estabelecido em Ato COTEPE e ser assinada pelo emitente com assinatura digital certificada por entidade crede nciada pela Infra-estrutura de Chaves P\'fablicas Brasileira - ICP-Brasil, conte ndo o CNPJ de qualquer dos estabelecimentos do contribuinte, a fim de garantir a autoria do do cumento digital." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 8\'ba} A transmiss\'e3o da CC-e ser\'e1 efetivada via Internet, por meio de protocolo de seguran\'e7a ou criptog rafia. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 9\'ba} A cientifica\'e7\'e3o da r ecep\'e7\'e3o da CC-e ser\'e1 feita conforme o disposto no \'a7 5\'ba. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 10.} Havendo mais de uma CC-e par a o mesmo documento fiscal eletr\'f4nico, o emitente dever\'e1 consolidar na \'f altima todas as informa\'e7\'f5es anteriormente retificadas. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 11.} O protocolo n\'e3o implica v alida\'e7\'e3o das informa\'e7\'f5es contidas na CC-e. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 12. }Dever\'e1, obrigatoriamente, ser encaminhado ou disponibilizado download do arquivo da NF-e e seu respectivo Protocolo de Autoriza\'e7\'e3o de Uso: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 12 do art. 231-G foi dada pela Altera\ 'e7\'e3o n\'ba 144 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ( Decreto n\'ba 12645, de 24/02/11, DOE de 25/02/11), efeitos a partir de 01/07/11 :\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o anterior dada ao \'a7 12 do art. 231-G pela Altera\'e7\'e3o n\'ba 126 (}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 27/10/09 a 30/06/11:\line }{\b0 \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 12. O emitente do d ocumento fiscal eletr\'f4nico dever\'e1, obrigatoriamente, encaminhar ou disponi bilizar download do arquivo eletr\'f4nico e seu respectivo protocolo de autoriza \'e7\'e3o ao d estinat\'e1rio ou tomador do servi\'e7o, observados leiaute e padr\'f5es t\'e9cn icos definidos nos termos de Ajuste SINIEF."\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 12}{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 231-G pela A}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub lter

a\'e7\'e3o n \'ba 125 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Decreto n\'ba 11735}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub , de 30/09/09, DOE de 01/10/09), efeitos de 01/10/09 a 26/10/09 :\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 12. O e mitente do documento fiscal eletr\'f4nico dever\'e1, obrigatoriamente, encaminha r ou disponibilizar download do arquivo eletr\'f4nico e seu respectivo protocolo de autoriza \'e7\'e3o ao destinat\'e1rio ou tomador do servi\'e7o, observado leiaute e padr\ 'f5es t\'e9cnicos definidos em Ato COTEPE." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub ao destinat\'e1rio da mercadoria, pelo emitente da NFe imediatament e ap\'f3s o recebimento da autoriza\'e7\'e3o de uso da NF-e; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub ao transportador contratado, pelo tomador do servi\'e 7o antes do in \'edcio da presta\'e7\'e3o correspondente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 13.} Para a anula\'e7\'e3o de va lores relativos \'e0 presta\'e7\'e3o de servi\'e7o de transporte de cargas, em v irtude de erro devidamente comprovado, e desde que n\'e3o descaracterize a prest a\'e7\'e3o, de ver\'e1 ser observado: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub na hip\'f3tese do tomador de servi\'e7o ser contribuint e do ICMS: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o tomador dever\'e1 emitir documento fiscal pr\' f3prio, pelos valores totais do servi\'e7o e do tributo, consignando como natureza da opera\'e 7\'e3o "Anula\'e7\'e3o de valor relativo \'e0 aquisi\'e7\'e3o de servi\'e7o de t ransporte", informando o n\'famero do CT-e emitido com erro, os valores anulados e o motivo, p odendo consolidar as informa\'e7\'f5es de um mesmo per\'edodo de apura\'e7\'e3o em um \'fanico documento fiscal, devendo a primeira via do documento ser enviada ao transportador; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub ap\'f3s receber o documento referido na al\'edne a "a", o trans portador dever\'e1 emitir um CT-e substituto, referenciando o CT-e emitido com e rro e consignando a express\'e3o "Este documento substitui o CT-e n\'famero e da ta em virtude de (especificar o motivo do erro)". \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub na hip\'f3tese de tomador de servi\'e7o n\'e3o ser co ntribuinte do ICMS: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub o tomador dever\'e1 emitir declara\'e7\'e3o menc ionando o n \'famero e data de emiss\'e3o do CT-e emitido com erro, bem como o motivo do err o, podendo consolidar as informa\'e7\'f5es de um mesmo per\'edodo de apura\'e7\' e3o em uma ou mais declara\'e7\'f5es;

\par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub ap\'f3s receber o documento referido na al\'edne a "a", o trans portador dever\'e1 emitir um CT-e de anula\'e7\'e3o para cada CT-e emitido com e rro, referenciando-o, adotando os mesmos valores totais do servi\'e7o e do tribu to, consignando como natureza da opera\'e7\'e3o "Anula\'e7\'e3o de valor relativ o \'e0 presta \'e7\'e3o de servi\'e7o de transporte", informando o n\'famero do CT-e emitido c om erro e o motivo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub ap\'f3s emitir o documento referido na al\'ednea "b", o transp ortador dever\'e1 emitir um CT-e substituto, referenciando o CT-e emitido com er ro e consignando a express\'e3o "Este documento substitui o CT-e n\'famero e dat a em virtude de (especificar o motivo do erro)\'94. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 14. }O transportador poder\'e1 u tilizar-se do eventual cr\'e9dito decorrente do procedimento previsto no \'a7 13 somente ap\'f3s a emiss\'e3o do CT-e substituto. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 15. }Na hip\'f3tese em que a legi sla\'e7\'e3o vedar o destaque do imposto pelo tomador contribuinte do ICMS, deve r\'e1 ser adotado o procedimento previsto no inciso II do \'a7{\i 13}, substitu indo-se a decl ara\'e7\'e3o prevista em sua alinea \'93a\'94 por documento fiscal emitido pelo tomador que dever\'e1 indicar, no campo "Informa\'e7\'f5es Adicionais", a base d e c\'e1lculo, o imposto destacado e o n\'famero do CT-e emitido com erro. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 16.} O disposto no \'a7 13 n\'e3o se aplica nas hip\'f3teses de erro pass\'edvel de corre\'e7\'e3o mediante carta de corre\'e7\'e3o ou emiss\'e3o de documento fiscal complementar. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 17.} Para cada CT-e emitido com e rro somente \'e9 poss\'edvel a emiss\'e3o de um CT-e de anula\'e7\'e3o e um subs tituto, que n\'e3o poder\'e3o ser cancelados. \par \pard \s7 \qj\sa180\fi1054 {\b Art. 231\'96H. }{ \'c9 obrigat\'f3rio o uso do Documento Auxiliar da NF-e (DANFE) e do Documento Auxiliar do CT-e (DACTE), c onforme estabelecido nos termos de Ajuste SINIEF, para acompanhar o tr\'e2nsito das mercadoria s ou facilitar a consulta dos documentos fiscais eletr\'f4nicos previstos no art . 231-N. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 231-H foi dada pela Altera\'e7\'e3o n\'ba 126 (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub ), efeitos a partir de 27/10/09.\line \line }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dad a ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ca put }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 231-H pela A}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ltera\'e7\'e3o n\'ba 125 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub Decreto n\'ba 11735}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad

0\f1\fs20\cf0\nosupersub , de 30/09/09, DOE de 01/10/09) efeitos de 01/10/09 a 2 6/10/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "Art. 231-H. \'c9 obrigat\'f3rio o uso do Documento Auxiliar da NF-e (DANFE) e do Docu mento Auxiliar do CT-e (DACTE), conforme leiaute estabelecido em Ato COTEPE, par a acompanhar o tr\'e2nsito das mercadorias ou facilitar a consulta dos documento s fiscais elet r\'f4nicos previstos no art. 231-N." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} O DANFE e o DACTE somente poder\'e3o ser utilizados para transitar com as mercadorias ap\'f3s a concess\' e3o da Autoriza\'e7\'e3o de Uso de que trata o inciso III do art. 231-G, ou na h ip\'f3tese pre vista no art. 231- J. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba-A.} A concess\'e3o da Autor iza\'e7\'e3o de Uso ser\'e1 formalizada atrav\'e9s do fornecimento do correspond ente n\'famero de Protocolo, o qual dever\'e1 ser impresso no DANFE, conforme de finido nos ter mos de Ajuste SINIEF, ressalvadas as hip\'f3teses previstas no art. 231-J. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 1\'ba-A foi acrescentado ao art. 231-H pela Altera\'e7\'e3o n \'ba 126 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Decreto n \'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/10. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba} No caso de destinat\'e1ri o ou tomador de servi\'e7o n\'e3o usu\'e1rio do sistema de emiss\'e3o de NF-e, a sua escritura\'e7\'e3o poder\'e1 ser efetuada com base nas informa\'e7\'f5es co ntidas no DANF E ou no DACTE, observado o disposto no art. 231-I. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba} Quando a legisla\'e7\'e3o tribut\'e1ria exigir a utiliza\'e7\'e3o espec\'edfica de vias adicionais para os documentos fiscais, o contribuinte dever\'e1 imprimir o DANFE ou o DACTE com o n\'famero de c \'f3pias necess\'e1rias para cumprir a respectiva norma. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba }O DANFE dever\'e1 ser impr esso em papel, exceto papel jornal, no tamanho m\'ednimo A4 (210 x 297 mm) e m\' e1ximo of\'edcio 2 (230 x 330 mm), podendo ser utilizadas folhas soltas, formul\ 'e1rio de segu ran\'e7a, Formul\'e1rio de Seguran\'e7a para Impress\'e3o de Documento Auxiliar de Documento Fiscal Eletr\'f4nico (FS-DA), formul\'e1rio cont\'ednuo ou formul\' e1rio pr\'e9-impresso. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 5\'ba }O DACTE dever\'e1 ter form ato m\'ednimo A5 (210 x 148 mm) e m\'e1ximo of\'edcio 2 (230 x 330 mm), impresso em papel, exceto papel jornal, podendo ser utilizadas folhas soltas, formul\'e1 rio de seguran \'e7a, Formul\'e1rio de Seguran\'e7a para Impress\'e3o de Documento Auxiliar de Documento Fiscal Eletr\'f4nico (FS-DA) ou formul\'e1rio cont\'ednuo ou pr\'e9-im presso, e possuir t\'edtulos e informa\'e7\'f5es dos campos grafados de modo que seus dizeres e indica\'e7\'f5es estejam leg\'edveis. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 6\'ba }O DANFE e o DACTE dever\'e 3o conter c\'f3digo de barras, conforme padr\'e3o estabelecido nos termos de Aju ste SINIEF, podendo conter outros elementos gr\'e1ficos, desde que n\'e3o prejud iquem a leitur a do seu conte\'fado ou do c\'f3digo de barras por leitor \'f3ptico. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b

rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 6\'ba do art. 231-H foi dada pela Alte ra\'e7\'e3o n\'ba 126 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27 /10/09.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub R eda\'e7\'e3o anterior dada ao \'a7 6\'ba}{\b\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub do art. 231-C pela A}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ltera\'e7\'e3o n\'ba 125 (}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11735}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/09/09, DO E de 01/10/09) efeitos de 01/10/09 a 26/10/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub "\'a7 6\'ba O DANFE e o DACTE dever\'e3o conter c\'f3digo de barras, conforme padr\'e3o estabelecido em Ato COTEPE, podendo cont er outros elem entos gr\'e1ficos, desde que n\'e3o prejudiquem a leitura do seu conte\'fado ou do c\'f3digo de barras por leitor \'f3ptico." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 7\'ba }O contribuinte poder\'e1 solicitar ao fisco altera\'e7\'e3o do leiaute do DANFE ou do DACTE, para adequ\' e1-lo \'e0s suas necessidades, desde que mantidos os dados referentes aos campos obrigat\'f3ri os do documento fiscal eletr\'f4nico. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 8\'ba }Os t\'edtulos e informa\'e 7\'f5es dos campos constantes no DANFE e no DACTE devem ser grafados de modo que seus dizeres e indica\'e7\'f5es estejam bem leg\'edveis. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 9\'ba }A aposi\'e7\'e3o de carimb os no DANFE e no DACTE, quando do tr\'e2nsito da mercadoria, deve ser feita em s eu verso. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 10. }\'c9 permitida a indica\'e7\ 'e3o de informa\'e7\'f5es complementares de interesse do emitente, impressas no verso do DANFE ou do DACTE, hip\'f3tese em que sempre ser\'e1 reservado espa\'e7 o, com a dimen s\'e3o m\'ednima de 10x15 cm, em qualquer sentido, para atendimento ao disposto no \'a7 9\'ba. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 11. }Na hip\'f3tese de venda ocor rida fora do estabelecimento, o DANFE poder\'e1 ser impresso em qualquer tipo de papel, exceto papel jornal, em tamanho inferior ao A4 (210 x 297 mm), caso em q ue ser\'e1 den ominado \'93DANFE Simplificado\'94, devendo ser observado o leiaute definido nos termos de Ajuste SINIEF. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 11 do art. 231-H foi dada pela }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A}{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ltera\'e7\'e3o n\'ba 126 (}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1

\fs20\cf0\nosupersub ), efeitos a partir de 27/10/09.\line \line }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterio r dada ao \'a7 11}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 231-H pela A}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub ltera\'e7\'e3o n\'ba 125 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub Decreto n\'ba 11735}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub , de 30/09/09, DOE de 01/10/09) efeitos de 01/10/09 a 2 6/10/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "\'a7 11. Na hip\'f3tese de venda ocorrida fora do estabelecimento, o DANFE poder\'e1 ser impresso em qualquer tipo de papel, exceto papel jornal, em tamanho inferior ao A4 (210 x 297 mm), caso em que ser\'e1 denominado \'93DANFE Simplificado\'94 , devendo ser observado leiaute definido em Ato COTEPE." \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 231-I.}{ O emitente e o destinat\'e1r io ou tomador do servi\'e7o dever\'e3o manter em arquivo digital o documento fis cal eletr\'f4nico pelo prazo estabelecido na legisla\'e7\'e3o tribut\'e1ria para a guarda dos documentos fiscais, devendo ser apresentadas ao fisco, quando solicitado. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }O destinat\'e1rio ou o to mador do servi\'e7o dever\'e1 verificar a validade e autenticidade do documento fiscal eletr\'f4nico e a exist\'eancia de Autoriza\'e7\'e3o de Uso. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }Caso o destinat\'e1rio ou o tomador do servi\'e7o n\'e3o seja usu\'e1rio do sistema de emiss\'e3o de docum ento fiscal eletr\'f4nico, alternativamente ao disposto no caput, dever\'e1 mant er em arquivo o DANFE ou o DACTE para apresenta\'e7\'e3o ao Fisco quando solicitado. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba }O emitente de NF-e dever\' e1 guardar pelo prazo estabelecido na legisla\'e7\'e3o tribut\'e1ria o DANFE que acompanhou o retorno de mercadoria n\'e3o entregue ao destinat\'e1rio e que con tenha o motivo do fato em seu verso. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 3\'ba do art. 231-I foi dada pela Altera\'e 7\'e3o n\'ba 1 44 (Decreto n\'ba 12645 de 24/02/11, DOE de 25/02/11), efeitos a partir de 25/02 /11.\line \line Reda\'e7\'e3o anterior dada ao \'a7 3\'ba tendo sido }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub acrescentado ao a rt. 231-I pela Altera\'e7\'e3o n\'ba 126 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 27/10/09 a 24/ 02/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub "\'a7 3\'ba O emitente de NF-e dever\'e1 guardar pelo prazo estabelecido n a legisla\'e7\'e3o tribut\'e1ria o DANFE que acompanhou o retorno de mercadoria n\'e3o recebid a pelo destinat\'e1rio e que contenha o motivo da recusa em seu verso." \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 231-J.}{ Quando em decorr\'eancia de problemas t\'e9cnicos n\'e3o for poss\'edvel transmitir a NF-e ou o CT-e \'e0 Se cretaria da Fazenda ou obter resposta \'e0 solicita\'e7\'e3o de Autoriza\'e7\'e3 o de Uso, o co

ntribuinte dever\'e1 gerar novo arquivo, conforme estabelecido nos termos de Aju ste SINIEF, informando que o respectivo documento fiscal eletr\'f4nico foi emiti do em conting\'eancia e adotar uma das seguintes alternativas: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 231-J foi dada pela Altera\'e7\'e3o n\'ba 126 (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub ), efeitos a partir de 27/10/09.\line \line }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dad a ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ca put }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 231-J pela A}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ltera\'e7\'e3o n\'ba 125 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub Decreto n\'ba 11735}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub , de 30/09/09, DOE de 01/10/09) efeitos de 01/10/09 a 2 6/10/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "Art. 231-J. Quando em decorr\'eancia de problemas t\'e9cnicos n\'e3o for poss\'edvel transmitir a NF-e ou o CT-e \'e0 Secretaria da Fazenda ou obter resposta \'e0 so licita\'e7\'e3o de Autoriza\'e7\'e3o de Uso, o contribuinte dever\'e1 gerar novo arquivo, conf orme definido em Ato COTEPE, informando que o respectivo documento fiscal eletr\ 'f4nico foi emitido em conting\'eancia e adotar uma das seguintes alternativas:" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub transmitir Declara\'e7\'e3o Pr\'e9via de Emiss\'e3o em Conting\'eanc ia \'96 DPEC, para a Receita Federal do Brasil, observado o disposto no art. 231 -T; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub imprimir o DANFE ou o DACTE em Formul\'e1rio de Segur an\'e7a (FS), observado o disposto no art. 231-Q; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub imprimir o DANFE ou o DACTE em Formul\'e1rio de Segu ran\'e7a para Impress\'e3o de Documento Auxiliar de Documento Fiscal Eletr\'f4nico (FS-DA), no s termos do Conv\'eanio ICMS 96/09. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso III do }{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 213-J foi dada }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 145 (D

ecreto n\'ba 12831/11), de 09/05/11, DOE de 10/05/11, efeitos a partir de 10/05/ 11.\line \line Reda\'e7\'e3o anterior dada ao inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 231-J pela A}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ltera\'e7\'e3o n\'ba 125 (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 1 1735}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/09/09, D OE de 01/10/09)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub , }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub efeitos de 01/10/09 a 09/05/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub "III - imprimir o DANFE ou o DACTE em Formul\'e1rio de S eguran\'e7a para Impress\'e3o de Documento Auxiliar de Documento Fiscal Eletr\'f 4nico (FS-DA), nos termos do Conv\'eanio ICMS 110/08." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }Na hip\'f3tese deste arti go: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub a NF-e dever\'e1 ser transmitida para o Sistema de Cont ing\'eancia do Ambiente Nacional (SCAN) - Receita Federal do Brasil, observado o disposto nos arts. 231-D, 231-E, 231-F; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o CT-e dever\'e1 ser transmitido para outra unidade f ederada. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }Na hip\'f3tese do inciso I do \'a7 1\'ba, a Sefaz autorizar\'e1 o documento fiscal eletr\'f4nico utilizan do-se da infra-estrutura tecnol\'f3gica da Receita Federal do Brasil. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba }Ap\'f3s a concess\'e3o da Autoriza\'e7\'e3o de Uso, conforme disposto no \'a72\'ba, a Receita Federal do B rasil dever\'e1 transmitir o documento fiscal eletr\'f4nico para a Sefaz. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba} Na hip\'f3tese do inciso I do caput, o DANFE dever\'e1 ser impresso em no m\'ednimo duas vias, constando n o corpo a express\'e3o \'93DANFE impresso em conting\'eancia \'96 DPEC regularme nte recebido p ela Receita Federal do Brasil\'94, tendo as vias a seguinte destina\'e7\'e3o: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub uma das vias permitir\'e1 o tr\'e2nsito das mercadorias e dever\'e1 s er mantida em arquivo pelo destinat\'e1rio pelo prazo estabelecido na legisla\'e 7\'e3o tribut\'e1ria para a guarda de documentos fiscais; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub outra via dever\'e1 ser mantida em arquivo pelo emite nte pelo prazo estabelecido na legisla\'e7\'e3o tribut\'e1ria para a guarda dos documentos fis cais. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 5\'ba }Na hip\'f3tese do inciso I do {\i caput}, o DACTE dever\'e1 ser impresso em no m\'ednimo tr\'eas vias, co nstando no corpo a express\'e3o \'93DACTE impresso em conting\'eancia - DPEC reg ularmente rece bida pela Receita Federal do Brasil\'94, tendo a seguinte destina\'e7\'e3o: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub acompanhar o tr\'e2nsito de cargas;

\par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub ser mantida em arquivo pelo emitente no prazo estabel ecido na legis la\'e7\'e3o tribut\'e1ria para a guarda dos documentos fiscais; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub ser mantida em arquivo pelo tomador no prazo estabel ecido na legis la\'e7\'e3o tribut\'e1ria para a guarda de documentos fiscais. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 6\'ba} Presume-se in\'e1bil o DA NFE ou DACTE, impresso nos termos dos \'a7\'a74\'ba e 5\'ba, respectivamente, qu ando n\'e3o houver a regular recep\'e7\'e3o da DPEC pela Receita Federal do Bras il, nos termos do art. 231-T. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 7\'ba} Na hip\'f3tese dos incisos II ou III do {\i caput}, o Formul\'e1rio de Seguran\'e7a ou Formul\'e1rio de Se guran\'e7a para Impress\'e3o de Documento Auxiliar de Documento Fiscal Eletr\'f4 nico (FS-DA) d ever\'e1 ser utilizado para impress\'e3o de no m\'ednimo: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub duas vias do DANFE, constando no corpo a express\'e3o \ '93DANFE em Co nting\'eancia - impresso em decorr\'eancia de problemas t\'e9cnicos\'94, tendo a s vias a seguinte destina\'e7\'e3o: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub uma das vias permitir\'e1 o tr\'e2nsito das merc adorias e deve r\'e1 ser mantida em arquivo pelo destinat\'e1rio pelo prazo estabelecido na leg isla\'e7\'e3o tribut\'e1ria para a guarda de documentos fiscais. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub outra via dever\'e1 ser mantida em arquivo pelo emitente pelo prazo estabelecido na legisla\'e7\'e3o tribut\'e1ria para a guarda dos documento s fiscais. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub tr\'eas vias do DACTE, constando no corpo a express\' e3o \'93DACTE em Conting\'eancia - impresso em decorr\'eancia de problemas t\'e9cnicos\'94, te ndo a seguinte destina\'e7\'e3o: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub acompanhar o tr\'e2nsito de cargas; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub ser mantida em arquivo pelo emitente pelo prazo estabelecido n a legisla\'e7\'e3o tribut\'e1ria para a guarda dos documentos fiscais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub ser mantida em arquivo pelo tomador pelo prazo e stabelecido na legisla\'e7\'e3o tribut\'e1ria para a guarda de documentos fiscais; \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 8\'ba }Na hip\'f3tese dos inciso s II e III do caput, existindo a necessidade de impress\'e3o de vias adicionais do DANFE ou DACTE, prevista no \'a7 3\'ba do art. 231-H, dispensa-se a exig\'ean

cia do uso do Formul\'e1rio de Seguran\'e7a ou Formul\'e1rio de Seguran\'e7a para Impress\'e3o de Documento Auxiliar de Documento Fiscal Eletr\'f4nico (FS-DA). \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 9\'ba }Na hip\'f3tese do caput de ste artigo, imediatamente ap\'f3s a cessa\'e7\'e3o dos problemas t\'e9cnicos que impediram a transmiss\'e3o ou recep\'e7\'e3o do retorno da autoriza\'e7\'e3o da NF-e ou do CT -e, e at\'e9 o prazo limite definido nos termos de Ajuste SINIEF, contado a part ir da emiss\'e3o do respectivo documento fiscal eletr\'f4nico, o emitente dever\ 'e1 transmitir \'e0 administra\'e7\'e3o tribut\'e1ria de sua jurisdi\'e7\'e3o a NF-e ou o CT-e gerado em conting\'eancia. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 9\'ba do art. 231-J foi dada pela Alte ra\'e7\'e3o n\'ba 126 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01 /04/10.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub R eda\'e7\'e3o anterior dada ao \'a7 9\'ba do art. 231-J pela A}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ltera\'e7\'e3o n\'ba 125 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decre to n\'ba 11735 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 3 0/09/09, DOE de 01/10/09) efeitos de 01/10/09 a 31/03/10:\line }{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 9\'ba Na hip\'f3t ese do caput, imediatamente ap\'f3s a cessa\'e7\'e3o dos problemas t\'e9cnicos que impediram a transmiss\'e3o ou recep\'e7\'e3o do retorno da autoriza\'e7\'e3o da NF-e ou do CT-e, e at\'e9 o prazo limite definido em Ato COTEPE, contado a partir da emiss\ 'e3o do respec tivo documento fiscal eletr\'f4nico, o emitente dever\'e1 transmitir \'e0 admini stra\'e7\'e3o tribut\'e1ria de sua jurisdi\'e7\'e3o a NF-e ou o CT-e gerado em c onting\'eancia." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 10.} Se a NF-e ou o CT-e transmi tido nos termos do \'a7 9\'ba vier a ser rejeitado pela administra\'e7\'e3o trib ut\'e1ria, o contribuinte dever\'e1: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub gerar novamente o arquivo com a mesma numera\'e7\'e3o e s\'e9rie, san ando a irregularidade desde que n\'e3o se altere: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub as vari\'e1veis que determinam o valor do impost o tais como: b ase de c\'e1lculo, al\'edquota, diferen\'e7a de pre\'e7o, quantidade, valor da o pera\'e7\'e3o ou da presta\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub a corre\'e7\'e3o de dados cadastrais que impliqu e mudan\'e7a d o remetente ou do destinat\'e1rio; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl

0\shad0\f0\fs24\cf0\nosupersub a data de emiss\'e3o ou de sa\'edda. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub solicitar Autoriza\'e7\'e3o de Uso; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub imprimir o DANFE ou DACTE correspondente ao document o autorizado, no mesmo tipo de papel utilizado para imprimir o original; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub providenciar, junto ao destinat\'e1rio ou tomador do servi\'e7o, a entrega da NF-e ou CT-e autorizado, bem como do novo DANFE ou DACTE impresso nos termos do inciso III deste par\'e1grafo, caso a gera\'e7\'e3o saneadora da irre gularidade do documento fiscal eletr\'f4nico tenha promovido alguma altera\'e7\' e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 11. }O destinat\'e1rio ou tomado r do servi\'e7o dever\'e1 manter a via do DANFE ou DACTE, recebida nos termos do inciso IV do \'a7 10, em arquivo pelo prazo decadencial junto a via mencionada no inciso I do \'a7 4\'ba ou na al\'ednea \'93a\'94 do inciso I do \'a7 7\'ba em rela\'e7\'e3o ao DANFE e no inciso I do \'a7 5\'ba ou na al\'ednea \'93c\'94 do inciso II do \'a7 7\'ba em rela\'e7\'e3o ao DACTE.\page \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 12. }Se ap\'f3s decorrido o prazo limite previsto no \'a7 9\'ba, o destinat\'e1rio n\'e3o puder confirmar a exist \'eancia da Autoriza\'e7\'e3o de Uso correspondente, dever\'e1 comunicar imediat amente o fato \'e0 unidade fazend\'e1ria do seu domic\'edlio. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 13.} Nas hip\'f3teses dos incisos I, II e III do caput, as seguintes informa\'e7\'f5es far\'e3o parte do arquivo da NF-e, devendo ser impressas no DANFE: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da parte inicial do \'a7 13\'ba do art. 231-I foi d ada pela Alter a\'e7\'e3o n\'ba 144 (Decreto n\'ba 12645 de 24/02/11, DOE de 25/02/11), efeitos a partir de 25/02/11.\line \line Reda\'e7\'e3o anterior dada da parte inicial d o \'a7 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 13 do art. 23 1-J dada pela Altera\'e7\'e3o n\'ba 126 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/1 0/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01 /04/10 a 24/02/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub "\'a7 13. As seguintes informa\'e7\'f5es far\'e3o parte do arq uivo da NF-e, devendo ser impressas no DANFE:"\line \line }{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 13 do art. 231-J pela A}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub ltera\'e7\'e3o n\'ba 125 (}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub Decreto n\'ba 11735}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/09/09, DOE de 01/10/09) efeitos de 01/10/09 a 31/03/10:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0

\nosupersub "\'a7 13. O contribuinte emissor de NF-e dever\'e1 lavrar termo no l ivro Registro de Documentos Fiscais e Termos de Ocorr\'eancia, modelo 6, informa ndo:\line I - o motivo da entrada em conting\'eancia;\line II - a data, hora com minutos e seg undos do seu in\'edcio e seu t\'e9rmino;\line III - a numera\'e7\'e3o e s\'e9rie da primeira e da \'faltima NF-e geradas neste per\'edodo;\line IV - identificar , dentre as alternativas do caput, qual foi a utilizada." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o motivo da entrada em conting\'eancia; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a data, hora com minutos e segundos do seu in\'edcio; \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 231-J, 13-A}{\*\bkmkend 231 -J, 13-A}{\b \'a7 13-A.} As seguintes informa\'e7\'f5es far\'e3o parte do arquiv o do CT-e: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 13-A foi acrescentado ao art. 231-J pela Altera\'e7\'e3o n\'b a 126 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/09. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub - o motivo da entrada em conting\'eancia; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub - a data, hora com minutos e segundos do seu in\'edcio; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub \'96 a identifica\'e7\'e3o, dentre as alternativas do }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub caput}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub deste artigo, da op\'e7\'e3o utilizada. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 14.} Considera-se emitida a NF-e e o CT-e: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub na hip\'f3tese do inciso I do }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub caput}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub , no momento da regular recep\'e7\'e3o da DP EC pela Receita Federal do Brasil, conforme previsto no art. 231-T; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub na hip\'f3tese dos incisos II e III do caput, no mome nto da impress \'e3o do respectivo DANFE ou DACTE em conting\'eancia. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 15. }Na hip\'f3tese do \'a7 11 d o art. 231-H, havendo problemas t\'e9cnicos de que trata o caput, o contribuinte dever\'e1 emitir, em no m\'ednimo duas vias, o DANFE Simplificado em conting\'e ancia, com a e xpress\'e3o \'93DANFE Simplificado em Conting\'eancia\'94, sendo dispensada a ut iliza\'e7\'e3o de formul\'e1rio de seguran\'e7a, devendo ser observadas as desti na\'e7\'f5es da cada via conforme o disposto no inciso I do \'a7 7\'ba.

\par \pard \s7 \qj\sa180\fi1054 {\b Art. 231-K. }{ Ap\'f3s a concess\'e3o de Aut oriza\'e7\'e3o de Uso da NF-e ou do CT-e, o emitente poder\'e1 solicitar o cance lamento em prazo n\'e3o superior ao m\'e1ximo definido nos termos de Ajuste SINI EF, contado do momento em que foi concedida a respectiva Autoriza\'e7\'e3o de Uso, desde que n \'e3o tenha havido a circula\'e7\'e3o da mercadoria ou a presta\'e7\'e3o de serv i\'e7o ou iniciado a presta\'e7\'e3o de servi\'e7o de transporte, observadas as normas constan tes no art. 231-L. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 231-K foi dada pela Altera\'e7\'e3o n\ 'ba 126 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Decreto n \'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/04/10.\line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o anterior dada ao art. 231-K pela A}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub ltera\'e7\'e3o n\'ba 125 (}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11735}{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/09/09, DOE de 01/10/09) efe itos de 01/10/09 a 31/03/10:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "Art. 231-K. Ap\'f3s a concess\'e3o de Autoriza\'e7\ 'e3o de Uso da NF-e ou do CT-e, o emitente poder\'e1 solicitar o cancelamento em prazo n\'e3o superior ao m\'e1ximo definido em Ato COTEPE, contado do momento em que foi conc edida a respectiva Autoriza\'e7\'e3o de Uso, desde que n\'e3o tenha havido a cir cula\'e7\'e3o da mercadoria ou a presta\'e7\'e3o de servi\'e7o ou iniciado a presta\'e7\'e3o d e servi\'e7o de transporte, observadas as normas constantes no art. 231-L.\line Par\'e1grafo \'fanico. O cancelamento da NF-e em prazo superior ao definido em a to COTEPE some nte poder\'e1 ser efetuado mediante requerimento dirigido ao inspetor da circuns cri\'e7\'e3o fiscal do contribuinte, circunstanciando os motivos da solicita\'e7 \'e3o." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico.} O cancelament o da NF-e em prazo superior ao definido nos termos de Ajuste SINIEF somente pode r\'e1 ser efetuado mediante requerimento dirigido ao inspetor da circunscri\'e7\ 'e3o fiscal do contribuinte, circunstanciando os motivos da solicita\'e7\'e3o. \par \pard \s7 \qj\sa180\fi1054 {\b Art. 231-L.}{ O cancelamento da}{\b }{ NFe e do CT-e de que trata o art. 231-K somente poder\'e1 ser efetuado mediante Pe dido de Cancelamento transmitido \'e0 Administra\'e7\'e3o Tribut\'e1ria que a au torizou. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} O Pedido de Cancelamento dever\'e1 atender ao leiaute estabelecido nos termos de Ajuste SINIEF. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 1\'ba do art. 231-L foi dada pela Alte ra\'e7\'e3o n\'ba 126 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0

\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27 /10/09.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub R eda\'e7\'e3o anterior dada ao \'a7 1\'ba}{\b\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub do art. 231-L pela A}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ltera\'e7\'e3o n\'ba 125 (}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11735, de 30/09/ 09, DOE de 01/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ) efeitos de 01/10/09 a 26/10/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba O Pedido de Cancelamento dever\'e1 a tender ao leiaute estabelecido em Ato COTEPE." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba} A transmiss\'e3o do Pedid o de Cancelamento ser\'e1 efetivado via Internet, por meio de protocolo de segur an\'e7a ou criptografia. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba} O Pedido de Cancelamento d ever\'e1 ser assinado pelo emitente com assinatura digital certificada por entid ade credenciada pela Infra-estrutura de Chaves P\'fablicas Brasileira - ICP-Bras il, contendo o CNPJ de qualquer dos estabelecimentos do contribuinte, a fim de garantir a auto ria do documento digital. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba} A transmiss\'e3o poder\'e1 ser realizada por meio de software desenvolvido ou adquirido pelo contribuinte ou disponibilizado pela administra\'e7\'e3o tribut\'e1ria. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 5\'ba} A cientifica\'e7\'e3o do r esultado do Pedido de Cancelamento ser\'e1 feito mediante protocolo de que trata o \'a7 2\'ba, disponibilizado ao emitente via internet e autenticado por meio d e assinatura d igital gerada com certifica\'e7\'e3o digital, contendo: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub a \'93chave de acesso\'94; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o n\'famero do documento fiscal eletr\'f4nico; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a data e a hora do recebimento da solicita\'e7\'e3o pelo fisco; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o n\'famero do protocolo. \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 231-M. }{ O contribuinte dever\'e1 sol icitar, mediante Pedido de Inutiliza\'e7\'e3o de N\'famero da NF-e ou CT-e, at\' e9 o 10 (d\'e9cimo) dia do m\'eas subseq\'fcente, a inutiliza\'e7\'e3o de n\'fam ero do documen to fiscal eletr\'f4nico n\'e3o utilizado, na eventualidade de quebra de seq\'fc\ 'eancia da numera\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }O Pedido de Inutiliza\'e7 \'e3o de N\'famero da NF-e ou CT-e dever\'e1 ser assinado pelo emitente com assi natura digital certificada por entidade credenciada pela Infra-estrutura de Chav es P\'fablicas Brasileira - ICP-Brasil, contendo o CNPJ de qualquer dos estabelecimentos do co ntribuinte, a fim de garantir a autoria do documento digital. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }A transmiss\'e3o do Pedido de Inutiliza\'e7\'e3o de N\'famero da NF-e ou CT-e, ser\'e1 efetivada via Inter net, por meio de protocolo de seguran\'e7a ou criptografia. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba} A cientifica\'e7\'e3o do r

esultado do Pedido de Inutiliza\'e7\'e3o de NF-e opu CT-e ser\'e1 feita mediante o protocolo, disponibilizado ao emitente via internet e autenticado por meio de assinatura di gital gerada com certifica\'e7\'e3o digital, contendo: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub revogado; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub os n\'fameros dos documentos fiscais eletr\'f4nicos; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a data e a hora do recebimento da solicita\'e7\'e3o pelo fisco; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o n\'famero do protocolo. \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 231-N. }{ Ap\'f3s a concess\'e3o de Au toriza\'e7\'e3o de Uso da NF-e ou do CT-e, prevista no art. 231-G, a Secretaria da Fazenda disponibilizar\'e1 consulta relativa ao documento fiscal eletr\'f4nic o pelo prazo m \'ednimo de 180 (cento e oitenta) dias. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} Ap\'f3s o prazo previsto no caput, a consulta ao documento fiscal eletr\'f4nico poder\'e1 ser substitu\'e dda pela presta\'e7\'e3o de informa\'e7\'f5es parciais que o identifique (n\'fam ero, data de e miss\'e3o, CNPJ do emitente e do destinat\'e1rio ou tomador do servi\'e7o, valor e sua situa\'e7\'e3o), que ficar\'e3o dispon\'edveis pelo prazo decadencial. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba} A consulta ao documento fi scal eletr\'f4nico, prevista no caput, poder\'e1 ser efetuada pelo interessado, mediante informa\'e7\'e3o da \'93chave de acesso\'94 do referido documento. \par \pard \s7 \qj\sa180\fi1054 {\b Art. 231-O.}{ Aplicam-se \'e0 NF-e, no que couber, as normas do Conv\'eanio SINIEF S/N\'ba, de 15 de dezembro de 1970 e ao CT-e as normas do Conv\'eanio SINIEF 06/89. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} Os documentos fiscais ele tr\'f4nicos cancelados, denegados e os n\'fameros inutilizados devem ser escritu rados, sem valores monet\'e1rios, de acordo com a legisla\'e7\'e3o tribut\'e1ria vigente. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba} Nos casos em que a emiss\' e3o do documento fiscal eletr\'f4nico for obrigat\'f3ria, \'e9 vedada ao destina t\'e1rio ou ao tomador do servi\'e7o a aceita\'e7\'e3o de qualquer outro documen to em sua subs titui\'e7\'e3o, salvo exce\'e7\'e3o prevista na legisla\'e7\'e3o estadual. \par \pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 231-P}{\*\bkmkend 231-P}{\b Art. 2 31-P.}{\b0 Em substitui\'e7\'e3o \'e0 emiss\'e3o de Nota Fiscal modelo 1 ou 1-A , os contribuintes que exercem as atividades a seguir indicadas ficam obrigados a emitir NF-e nas opera\'e7\'f5es que realizarem (Prot. ICMS 10/07): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do art. 231-P foi dada pela Altera\'e7\'e3o n\'ba 9 9 (Decreto n \'ba 10840, de 18/01/08, DOE de 19 e 20/01/08), efeitos a partir de 19/01/08.\li ne \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20

\cf0\nosupersub art. 231-P, tendo sido foi acrescentado pela Altera\'e7\'e3o n\' ba 92}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10414, de 03/08/07, DOE de 04 e 05/08/07), efeitos de 04/08/07 a }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 18/01/08}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 231-P. A partir de 1 \'ba de abril de 2008, em substitui\'e7\'e3o \'e0 emiss\'e3o de Nota Fiscal mode lo 1 ou 1-A, os contribuintes que exercem as atividades a seguir indicadas ficam obrigados a emitir NF-e nas opera\'e7\'f5es que realizarem:\line I - distribui\ 'e7\'e3o de co mbust\'edveis l\'edquidos, assim definidos e autorizados por \'f3rg\'e3o federal competente;\line II - fabrica\'e7\'e3o de cigarros;\line III - distribuidores d e cigarros;\line IV - produtores, formuladores e importadores de combust\'edveis l\'edquidos, assim definidos e autorizados por \'f3rg\'e3o federal competente;\line V - trans portadores e revendedores retalhistas \'96 TRR, assim definidos e autorizados p or \'f3rg\'e3o federal competente." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a partir de 1\'ba de abril de 2008: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes de cigarros; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub distribuidores ou atacadistas de cigarros; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub produtores, formuladores e importadores de combu st\'edveis l \'edquidos, assim definidos e autorizados por \'f3rg\'e3o federal competente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub distribuidores de combust\'edveis l\'edquidos, a ssim definidos e autorizados por \'f3rg\'e3o federal competente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub e)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub transportadores e revendedores retalhistas \'96 TRR, assim def inidos e autorizados por \'f3rg\'e3o federal competente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a partir de 1\'ba de dezembro de 2008: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do inciso II do }{\b\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 231-P foi dada pela Altera \'e7\'e3o n\'ba 105 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08}{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 09/08/08}{\

b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \l ine }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub art. 231-P pela Altera\'e7\'e3o n\'ba 92}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10414, de 03/08/07, D OE de 04 e 05/ 08/07), efeitos de 04/08/07 a 08/08/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - a partir de 1\'ba de setembro de 20 08:" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes de autom\'f3veis, caminhonetes, util it\'e1rios, ca minh\'f5es, \'f4nibus e motocicletas; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes de cimento; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes, distribuidores e comerciantes ataca distas de medi camentos alop\'e1ticos para uso humano; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub frigor\'edficos e atacadistas que promoverem as sa\'eddas de c arnes frescas, refrigeradas ou congeladas das esp\'e9cies bovinas, su\'ednas, bu falinas e av\'edcola; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub e)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes de bebidas alco\'f3licas inclusive c ervejas e chop es; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub f)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes de refrigerantes; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub g)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub agentes que, no Ambiente de Contrata\'e7\'e3o Li vre (ACL), ven dam energia el\'e9trica a consumidor final; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "g" inciso II do }{\b\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 231-P foi dada pela Altera\ 'e7\'e3o n\'ba 101 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 11.019}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub , de 25/04/08, DOE de 26 e 27/04/08), efeitos a partir de 26/04/ 08.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "g" do inciso II do art. 231

-P pela Altera \'e7\'e3o n\'ba 99 (Decreto n\'ba 10840, de 18/01/08, DOE de 19 e 20/01/08), efe itos de 19/01/08 a 25/04/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub "g) agentes que assumem o papel de fornecedores de e nergia el\'e9t rica, no \'e2mbito da C\'e2mara de Comercializa\'e7\'e3o de Energia El\'e9trica \'96 CCEE;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub h)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes de semi-acabados, laminados planos o u longos, rela minados, trefilados e perfilados de a\'e7o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub i) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub fabricantes de ferro-gusa. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a partir de 1\'ba de abril de 2009: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso III foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 231-P pela Altera\'e7\'e3o n\'ba 105 (Decreto n\ 'ba 11167, de 08/08/08, DOE de 09 e 10/08/08), efeitos a partir de 09/08/08. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub importadores de autom\'f3veis, camionetes, utili t\'e1rios, cam inh\'f5es, \'f4nibus e motocicletas; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes e importadores de baterias e acumula dores para ve \'edculos automotores; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes de pneum\'e1ticos e de c\'e2maras-de -ar; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes e importadores de autope\'e7as; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub e)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub produtores, formuladores, importadores e distrib uidores de sol ventes derivados de petr\'f3leo, assim definidos e autorizados por \'f3rg\'e3o f ederal competente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub f)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub comerciantes atacadistas a granel de solventes d erivados de pe tr\'f3leo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub g)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub produtores, importadores e distribuidores de lub rificantes e g

raxas derivados de petr\'f3leo, assim definidos e autorizados por \'f3rg\'e3o fe deral competente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub h)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub comerciantes atacadistas a granel de lubrificant es e graxas de rivados de petr\'f3leo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub i) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub produtores, importadores, distribuidores a grane l, engarrafado res e revendedores atacadistas a granel de \'e1lcool para outros fins; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub j) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub produtores, importadores e distribuidores de GLP \'96 g\'e1s l iquefeito de petr\'f3leo ou de GLGN - g\'e1s liquefeito de g\'e1s natural, assim definidos e autorizados por \'f3rg\'e3o federal competente; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "j", do inciso III do }{\b\i\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 231-P foi }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub dada pela Altera\'e7\'e 3o n\'ba 108 ( }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decret o n\'ba 11289, de 30/10/08. DOE de 31/10/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 31/10/08.\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada \'e1 al\'ednea "j", do inciso III do}{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 231-P, tendo sido acrescentada pela Altera \'e7\'e3o n\'ba 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08), ef eitos de 09/08/08 a 30/10/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub "j) produtores, importadores e distribuidores de GLP \'96 g\'e1s liquefeito de petr\'f3leo, assim definidos e autorizados por \'f3rg\'e3o federa l competente;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub k) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub produtores, importadores e distribuidores de GNV \'96 g\'e1s n atural veicular, assim definidos e autorizados por \'f3rg\'e3o federal competent e; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "k", do inciso III do }{\b\i\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0

\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 231-P foi }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub dada pela Altera\'e7\'e 3o n\'ba 108 ( }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decret o n\'ba 11289, de 30/10/08. DOE de 31/10/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 31/10/08.\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada \'e1 al\'ednea "k", do inciso III do}{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 231-P, tendo sido acrescentada pela Altera \'e7\'e3o n\'ba 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08), ef eitos de 09/08/08 a 30/10/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub "k) produtores e importadores GNV \'96 g\'e1s natural veicular;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub l)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub atacadistas de produtos sider\'fargicos e ferro gusa; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart OLE_LINK6}{\*\bkmkend OLE _LINK6}{\*\bkmkstart OLE_LINK6}{\*\bkmkend OLE_LINK6}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub m)}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub fabricantes de alum\'ednio, laminados e ligas de alum\'ednio; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub n)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes de vasilhames de vidro, garrafas PET e latas para bebidas alco\'f3licas e refrigerantes; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart OLE_LINK4}{\*\bkmkend OLE _LINK4}{\*\bkmkstart OLE_LINK4}{\*\bkmkend OLE_LINK4}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o)}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub fabricantes e importadores de tintas, vernizes, e smaltes e lacas; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart OLE_LINK3}{\*\bkmkend OLE _LINK3}{\*\bkmkstart OLE_LINK3}{\*\bkmkend OLE_LINK3}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub p)}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub fabricantes e importadores de resinas termopl\'e1 sticas; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub q)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub distribuidores, atacadistas ou importadores de b ebidas alco \'f3licas, inclusive cervejas e chopes; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub r)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub distribuidores, atacadistas ou importadores de r efrigerantes; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart OLE_LINK2}{\*\bkmkend OLE _LINK2}{\*\bkmkstart OLE_LINK2}{\*\bkmkend OLE_LINK2}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub s)}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub fabricantes, distribuidores, atacadistas ou impor tadores de extrato e xarope utilizados na fabrica\'e7\'e3o de refrigerantes; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub t)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl

0\shad0\f0\fs24\cf0\nosupersub atacadistas de bebidas com atividade de fraciona mento e acondi cionamento associada; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub u)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub atacadistas de fumo; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "u", do inciso III do }{\b\i\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 231-P foi }{\b\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub dada pela Altera\'e7\'e 3o n\'ba 108 ( }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decret o n\'ba 11289, de 30/10/08. DOE de 31/10/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 31/10/08.\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada \'e1 al\'ednea "u", do inciso III do}{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 231-P, tendo sido acrescentada pela Altera \'e7\'e3o n\'ba 105 (Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08), ef eitos de 09/08/08 a 30/10/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub "u) atacadistas de fumo beneficiado;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub v)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes de cigarrilhas e charutos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub w)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes e importadores de filtros para cigar ros; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub x)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes e importadores de outros produtos do fumo, exceto cigarros, cigarrilhas e charutos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub y)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub processadores industriais do fumo. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a partir de 1\'ba de setembro de 2009: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso IV foi acrescentado ao }{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 231-P pela Altera\'e7\'e3o n\'ba 108 (}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11 289, de 30/10/08. DOE de 31/10/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f1\fs20 \cf0\nosupersub ). \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes de cosm\'e9ticos, produtos de perfum aria e de higi ene pessoal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes de produtos de limpeza e de poliment o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes de sab\'f5es e detergentes sint\'e9t icos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes de alimentos para animais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub e)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes de papel; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub f)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes de produtos de papel, cartolina, pap el-cart\'e3o e papel\'e3o ondulado para uso comercial e de escrit\'f3rio; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub g)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes e importadores de componentes eletr\ 'f4nicos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub h)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes e importadores de equipamentos de in form\'e1tica e de perif\'e9ricos para equipamentos de inform\'e1tica; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub i)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes e importadores de equipamentos trans missores de co munica\'e7\'e3o, pecas e acess\'f3rios; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub j)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes e importadores de aparelhos de recep \'e7\'e3o, rep rodu\'e7\'e3o, grava\'e7\'e3o e amplifica\'e7\'e3o de \'e1udio e v\'eddeo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub k)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub estabelecimentos que realizem reprodu\'e7\'e3o d e v\'eddeo em qualquer suporte; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub l)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub estabelecimentos que realizem reprodu\'e7\'e3o d e som em qualq uer suporte; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub m)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes e importadores de m\'eddias virgens, magn\'e9ticas e \'f3pticas;

\par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub n)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes e importadores de aparelhos telef\'f 4nicos e de ou tros equipamentos de comunica\'e7\'e3o, pe\'e7as e acess\'f3rios; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub o)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes de aparelhos eletrom\'e9dicos e elet roterap\'eauti cos e equipamentos de irradia\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub p)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes e importadores de pilhas, baterias e acumuladores el\'e9tricos, exceto para ve\'edculos automotores; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub q)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes e importadores de material el\'e9tri co para instal a\'e7\'f5es em circuito de consumo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub r)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes e importadores de fios, cabos e cond utores el\'e9t ricos isolados; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub s)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes e importadores de material el\'e9tri co e eletr\'f4 nico para ve\'edculos automotores, exceto baterias; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub t)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes e importadores de fog\'f5es, refrige radores e m \'e1quinas de lavar e secar para uso domestico, pe\'e7as e acess\'f3rios; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub u)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub estabelecimentos que realizem moagem de trigo e fabrica\'e7 \'e3o de derivados de trigo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub v)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub atacadistas de caf\'e9 em gr\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub w)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub atacadistas de caf\'e9 torrado, mo\'eddo e sol\' favel; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub x)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub produtores de caf\'e9 torrado e mo\'eddo, aromat izado; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub y)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes de \'f3leos vegetais refinados, exce to \'f3leo de milho; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub z)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub fabricantes de defensivos agr\'edcolas; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o

utl0\shad0\f0\fs24\cf0\nosupersub aa) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub fabricantes de adubos e fertilizantes; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub ab)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub fabricantes de medicamentos homeop\'e1ticos par a uso humano; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub ac) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub fabricantes de medicamentos fitoter\'e1picos pa ra uso humano; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub ad)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub fabricantes de medicamentos para uso veterin\'e 1rio; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub ae)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub fabricantes de produtos farmoqu\'edmicos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub af)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub atacadistas e importadores de malte para fabric a\'e7\'e3o de bebidas alco\'f3licas; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub ag) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub fabricantes e atacadistas de latic\'ednios; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub ah)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub fabricantes de artefatos de material pl\'e1stic o para usos in dustriais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub ai) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub fabricantes de tubos de a\'e7o sem costura; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub aj)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub fabricantes de tubos de a\'e7o com costura; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub ak)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub fabricantes e atacadistas de tubos e conex\'f5e s em PVC e cob re; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub al)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub fabricantes de artefatos estampados de metal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub am)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub fabricantes de produtos de trefilados de metal, exceto padron izados; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub an)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub fabricantes de cron\'f4metros e rel\'f3gios; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub ao)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub fabricantes de equipamentos e instrumentos \'f3 pticos, pe\'e7 as e acess\'f3rios; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub ap)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub fabricantes de equipamentos de transmiss\'e3o o

u de rolamento s, para fins industriais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub aq)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub fabricantes de m\'e1quinas, equipamentos e apar elhos para tra nsporte e eleva\'e7\'e3o de cargas, pe\'e7as e acess\'f3rios; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub ar)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub fabricantes de aparelhos e equipamentos de ar c ondicionado pa ra uso n\'e3o-industrial; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub as)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub serrarias com desdobramento de madeira; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub at)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub fabricantes de artefatos de joalheria e ourives aria; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub au) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub fabricantes de tratores, pe\'e7as e acess\'f3ri os, exceto agr \'edcolas; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub av)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub fabricantes e atacadistas de p\'e3es, biscoitos e bolacha; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub aw)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub fabricantes e atacadistas de vidros planos e de seguran\'e7a; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub ax)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub atacadistas de mercadorias em geral, com predom in\'e2ncia de produtos aliment\'edcios; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub ay)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub concession\'e1rios de ve\'edculos novos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub az)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub fabricantes e importadores de pisos e revestime ntos cer\'e2mi cos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub ba)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub tecelagem de fios de fibras t\'eaxteis; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub bb)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub prepara\'e7\'e3o e fia\'e7\'e3o de fibras t\'ea xteis; \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 231-P, 1o}{\*\bkmkend 231-P , 1o}{\b \'a7 1\'ba} A obrigatoriedade se aplica a todas as opera\'e7\'f5es efet uadas em todos os estabelecimentos dos contribuintes referidos neste artigo, fic ando vedad a a emiss\'e3o de Nota Fiscal, modelo 1 ou 1-A, salvo nas hip\'f3teses previstas no \'a7 2\'ba deste artigo. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs

p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da ao \'a7 1\'ba do art. 231-P foi dada pela A ltera\'e7\'e3o n\'ba 101 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub Decreto n\'ba 11.019}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub , de 25/04/08, DOE de 26 e 27/04/08), efeitos a partir de 26/04/08.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao \'a7 1\'ba do art. 231-P pela Altera\ 'e7\'e3o n\'ba 99 (Decreto n\'ba 10840, de 18/01/08, DOE de 19 e 20/01/08), efei tos de 19/01/08 a 25/04/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub "1\'ba A obrigatoriedade se aplica a todas as opera\'e7\'f5es ef etuadas em todos os estabelecimentos dos contribuintes referidos neste artigo." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba-A. }A obrigatoriedade da e miss\'e3o de NF-e aos importadores referenciados no {\i caput}, que n\'e3o se en quadrem em outra hip\'f3tese de obrigatoriedade, ficar\'e1 restrita a opera\'e7\ 'e3o de import a\'e7\'e3o. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 1\'ba-A foi acrescentado ao art. 231-P pela Altera\'e7\'e3o n \'ba 108 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Decreto n \'ba 11289, de 30/10/08. DOE de 31/10/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 31/10/08.0 \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba-B.} A partir de 1\'ba de a bril de 2010, a obrigatoriedade de emiss\'e3o de NF-e tamb\'e9m se aplicar\'e1 \ 'e0s sa\'eddas efetuadas pela Companhia Nacional de Abastecimento \'96 CONAB. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 1\'ba-B foi acrescentado ao art. 231-P pela Altera\'e7\'e3o n \'ba 124 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub Decreto n \'ba 11699, de 08/09/09. DOE de 09/09/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 09/09/09. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 231-P, 2o}{\*\bkmkend 231-P , 2o}{\b \'a7 2\'ba}{\i0 }A obrigatoriedade de emiss\'e3o de Nota Fiscal Eletr\ 'f4nica - NF-e, em substitui\'e7\'e3o \'e0 Nota Fiscal, modelo 1 ou 1-A, previst a no {\i c aput} n\'e3o se aplica: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da ao \'a7 2\'ba do art. 231-P foi dada pela A ltera\'e7\'e3o n\'ba 101 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub Decreto n\'ba 11.019}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub , de 25/04/08, DOE de 26 e 27/04/08), efeitos a partir de 26/04/08.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f

s20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao \'a7 2\'ba do art. 231-P pela Altera\ 'e7\'e3o n\'ba 99 (Decreto n\'ba 10840, de 18/01/08, DOE de 19 e 20/01/08), efei tos de 19/01/08 a 25/04/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub "2\'ba A obrigatoriedade de emiss\'e3o de NF-e, em substitui\'e7 \'e3o a Nota Fiscal, modelo 1 ou 1-A, prevista no caput n\'e3o se aplica:\line I - ao estabelecimento do contribuinte onde n\'e3o se pratique e nem se tenha pra ticado as ativ idades previstas no caput h\'e1 pelo menos 12 (doze) meses, ainda que a atividad e seja realizada em outros estabelecimentos do mesmo titular;\line II - na hip\' f3tese das al\'edneas \'93a\'94 e \'93b\'94 do inciso I, \'e0s opera\'e7\'f5es r ealizadas fora do estabelecimento, relativas \'e0s sa\'eddas de mercadorias remetidas sem dest inat\'e1rio certo, desde que os documentos fiscais relativos \'e0 remessa e ao r etorno sejam NF-e;\line III - na hip\'f3tese da al\'ednea \'93b\'94 do inciso I, \'e0s opera \'e7\'f5es praticadas por contribuinte que tenha como atividade preponderante o com\'e9rcio atacadista, desde que o valor das opera\'e7\'f5es com cigarros n\'e3 o ultrapasse 5% (cinco por cento) do valor total das sa\'eddas nos \'faltimos 12 (doze) meses; \line IV - na hip\'f3tese da al\'ednea \'93e\'94 do inciso II, ao fabricante de aguardente (cacha\'e7a) e vinho que aufira receita bruta anual inferior a R$ 360 .000,00 (trezentos e sessenta mil) reais. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs24\cf0\nosupersub - ao estabelecimento do contribuinte que n\'e3o pratique , nem tenha pr aticado as atividades previstas no caput, h\'e1 pelo menos 12 (doze) meses, aind a que a atividade seja realizada em outros e0stabelecimentos do mesmo titular; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub - nas opera\'e7\'f5es realizadas fora do estabeleciment o, relativas \'e0s sa\'eddas de mercadorias remetidas sem destinat\'e1rio certo, desde que os documentos fiscais relativos \'e0 remessa e ao retorno sejam NF-e; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II, do \'a7 2\'ba do art. 231-P foi dada pela Altera\'e7\'e3o n\'ba 105 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub 09/08/08 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II, do \'a7 2\'ba do art. 231-P }{\b\i0\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 1 01 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub De creto n\'ba 11.019}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub , de 25/04/08, DOE de 26 e 27/04/08), efeitos de 26/04/08 a }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 08/08/08: \line }{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - na hip\'f3te se das al\'edn

eas \'93a\'94, \'93b\'94 e \'93e\'94 do inciso I do caput, \'e0s opera\'e7\'f5es realizadas fora do estabelecimento, relativas \'e0s sa\'eddas de mercadorias re metidas sem destinat\'e1rio certo, desde que os documentos fiscais relativos \'e 0 remessa e ao retorno sejam NF-e;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs24\cf0 \nosupersub at\'e9 o dia 31/08/2009, nas hip\'f3teses da al\'ednea \'93b\'94 do inciso I do }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub caput}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub , \'e0s opera\'e7\'f5es praticadas em estabelecimento de contribuinte que tenha como ati vidade preponderante o com\'e9rcio atacadista, desde que o valor das opera\'e7\' f5es com cigarros n\'e3o tenha ultrapassado 5% (cinco por cento) do valor total das sa\'eddas do exerc\'edcio anterior; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso III, do \'a7 2\'ba do art. 231-P foi dada pela Altera\'e7\'e3o n\'ba 118 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 11481, de 08/04/09. DOE de 09/04/09}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a par tir de 01/04/09.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao inciso III, do \'a7 2\'ba do art. 231 -P }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pel a Altera\'e7\'e3o n\'ba 108 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub Decreto n\'ba 11289, de 30/10/08. DOE de 31/10/08}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 31/10/08 a 31/03/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "III - at\'e9 o dia 31/03/2009, }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub nas hip\'f3teses da al\'ednea \'93b\'94 do inciso I e das a l\'edneas \'93q\'94 e \'93r\'94do inciso III do caput, \'e0s opera\'e7\'f5es pra ticadas por es tabelecimento que tenha como atividade preponderante o com\'e9rcio atacadista, d esde que o valor das opera\'e7\'f5es com cigarros ou bebidas, conforme a hip\'f3 tese, n\'e3o tenha ultrapassado 5% (cinco por cento) do valor total das sa\'edda s do exerc\'ed cio anterior;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso III, do \'a7 2\'ba do art. 2 31-P pela Alte ra\'e7\'e3o n\'ba 105 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub Decreto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 09/08/08 a 30/10/ 08:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I II - nas hip \'f3teses da al\'ednea \'93b\'94 do inciso I e das al\'edneas \'93q\'94 e \'93r\ '94do inciso III do caput, \'e0s opera\'e7\'f5es praticadas por estabelecimento

que tenha como atividade preponderante o com\'e9rcio atacadista, desde que o val or das opera \'e7\'f5es com cigarros ou bebidas, conforme a hip\'f3tese, n\'e3o tenha ultrapa ssado 5% (cinco por cento) do valor total das sa\'eddas do exerc\'edcio anterior ;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda \'e7\'e3o anterior dada ao inciso III, do \'a7 2\'ba do art. 231-P }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3 o n\'ba 101 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Decreto n\'ba 11.019}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub , de 25/04/08, DOE de 26 e 27/04/08), efeitos de 26/04/08 a 08/08/08:}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \line }{\ b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - na hip\'f3 tese da al\'ednea \'93b\'94 do inciso I do caput, \'e0s opera\'e7\'f5es praticad as por contribuinte que tenha como atividade preponderante o com\'e9rcio atacadi sta, desde que o valor das opera\'e7\'f5es com cigarros n\'e3o tenha ultrapassado 5% (cinco po r cento) do valor total das sa\'eddas do exerc\'edcio anterior;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III-A -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub at\'e9 o dia 31/08/2009, nas hip\'f3teses das al\' edneas \'93q \'94 e \'93r\'94 do inciso III do caput, \'e0s opera\'e7\'f5es praticadas em est abelecimento de contribuinte que tenha como atividade preponderante o com\'e9rci o atacadista, desde que o valor das opera\'e7\'f5es com bebidas n\'e3o tenha ult rapassado o se guinte percentual do valor total das sa\'eddas do exerc\'edcio anterior: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso III-A foi acrescentado ao \'a7 2\'ba}{\b\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 231-P pela}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 118 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 11481, de 08/04/09. DOE de 09/04/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub ), efeitos a partir de 01/04/09. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub 10% (dez por cento), tratando-se de contribuinte que somente p ossua estabelecimentos localizados no Estado da Bahia e que n\'e3o realize opera \'e7\'f5es interestaduais com os referidos produtos; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub 5% (cinco por cento) para os demais contribuinte s. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub - na hip\'f3tese da al\'ednea \'93e\'94 do inciso II do caput, ao fab ricante de aguardente (cacha\'e7a) e vinho que tenha auferido receita bruta, no exerc\'edcio anterior, inferior a R$ 360.000,00 (trezentos e sessenta mil reais) .

\par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub na entrada de sucata de metal, com peso inferior a 200 Kg (duzentos quilogramas), adquirida de particulares, inclusive catadores, desde que, ao fim do dia, seja emitida NF-e englobando o total das entradas ocorridas. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso V foi acrescentado ao \'a7 2\'ba}{\b\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 231-P pela Altera\'e7\'e3o n\'ba 105 (Decr eto n\'ba 11167, de 08/08/08, DOE de 09 e 10/08/08), efeitos a partir de 09/08/0 8. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub ao Microempreendedor Individual \'96 MEI, de que trat a o art. 18-A da Lei Complementar 123/06; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso VI foi acrescentado ao \'a7 2\'ba do art. 231-P pela Altera \'e7\'e3o n\'ba 124 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Decreto n\'ba 11699, de 08/09/09. DOE de 09/09/09}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 09/09/09. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub at\'e9 31 de mar\'e7o de 2010, ao estabelecimento at acadista de pr odutos hortifrutigranjeiros e de outros produtos aliment\'edcios localizado em c entrais de abastecimento controladas direta ou indiretamente pela Uni\'e3o, Esta dos, Distrito Federal e Munic\'edpios. (Prot. ICMS 103/09); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso VII, do \'a7 2\'ba do art. 231-P foi dada pela Altera\'e7\'e3o n\'ba 126 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a par tir de 27/10/09.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub inciso VII, tendo sido acrescentado ao \'a7 2\'ba do art. 231-P pela Altera\'e7\'e3o n\'ba 124 (}{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11699, de 08/09/09. DOE de 09/ 09/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ) , efeitos de 09/09/09 a 26/10/09:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub "VII - ao estabelecimento atacadista de hortifrutigranjeiro

s e de outros produtos aliment\'edcios localizado em centrais de abastecimento c ontroladas direta ou indiretamente pela Uni\'e3o, Estados, Distrito Federal e Mu nic\'edpios." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub nas opera\'e7\'f5es internas, para acobertar o tr\' e2nsito de mer cadoria, em caso de opera\'e7\'e3o de coleta em que o remetente esteja dispensad o da emiss\'e3o de documento fiscal, desde que o documento fiscal relativo \'e0 efetiva entrada seja NF-e e referencie as respectivas notas fiscais modelo 1 ou 1-A. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso VIII foi acrescentado ao \'a7 2\'ba do art. 231-P pela Alte ra\'e7\'e3o }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub n\'ba 13 9 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Dec reto n\'ba 12444, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/10. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 231-P, 3o}{\*\bkmkend 231-P , 3o}{\b \'a7 3\'ba} A obrigatoriedade de que trata o {\i caput} aplica-se, rela tivamente ao inciso I: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 3\'ba do art. 231-P foi dada pela Alte ra\'e7\'e3o n\'ba 102 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Decreto n\'ba 11089}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub , de 30/05/08, DOE de 31/05/08 a 01/06/08), efeitos a p artir de 31/05/08.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 3\'ba, tendo sido acrescentado ao art. 231-P pela Altera\'e7\'e3o n\'ba 101 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 11.019}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub , de 25/04/08, DOE de 26 e 27/04/08), efeitos de 26/04/08 a 30/05/08:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub "\'a7 3\'ba }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub A obrigatoriedade de que trata o caput deste artigo aplica-se nas vendas de gasolina de avia\'e7\'e3o (GAV) e querosene de avia\'e7\'e3o (QAV) a partir de 1 \'ba de junho de 2008." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub nas opera\'e7\'f5es de vendas internas e interestaduai s, exclu\'edda s as vendas com gasolina de avia\'e7\'e3o (GAV) e querosene de avia\'e7\'e3o (QA V); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a partir de 1\'ba de junho de 2008, para as demais op era\'e7\'f5es,

inclusive as vendas com gasolina de avia\'e7\'e3o (GAV) e querosene de avia\'e7 \'e3o (QAV); \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 231-P, 4}{\*\bkmkend 231-P, 4}{\b \'a7 4\'ba }Os contribuintes enquadrados nos c\'f3digos da Classifica\'e7\' e3o Nacional de Atividades Econ\'f4micas \'96 CNAE, descritos no Anexo \'danico do Pro tocolo 42/09, ficar\'e3o obrigados \'e0 emiss\'e3o da NF-e em substitui\'e7\'e3o \'e0 emiss\'e3o de Nota Fiscal modelo 1 ou 1-A a partir da data indicada no ref erido anexo, ficando mantidos as obrigatoriedades e prazos previstos neste artig o. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 4\'ba foi acrescentado ao art. 231-P pela Altera\'e7\'e3o n\'ba 12 3 (Decreto n \'ba 11692, de 28/08/09, DOE de 29 e 30/08/09), efeitos a partir de 29/08/09. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 231-P, 4o-A}{\*\bkmkend 231 -P, 4o-A}{\b \'a7 4\'ba-A. }Os contribuintes enquadrados nos c\'f3digos da Class ifica\'e7\'e3o Nacional de Atividades Econ\'f4micas - CNAE, descritos no Anexo \ 'danico do Protocolo 42/09, a seguir indicados ficar\'e3o obrigados \'e0 emiss\'e3o da NFe em substitui\'e7\'e3o \'e0 emiss\'e3o de Nota Fiscal modelo 1 ou 1-A a partir das seguintes datas, inclusive, em rela\'e7\'e3o \'e0s opera\'e7\'f5es descritas no \'a7 5\'ba deste artigo: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 4\'ba-A foi acrescentado ao art. 231-P pela Altera\'e7\'e3o n \'ba 141 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub (Decreto n \'ba 12534, de 23/12/10, DOE de 24/12/10), efeitos a partir de 24/12/10. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a partir de 1\'ba de outubro de 2011, os contribuintes que tenham su a atividade principal enquadrada em um dos seguintes c\'f3digos da Classifica\'e 7\'e3o Nacional de Atividades Econ\'f4micas: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do inciso I, do \'a7 4\'ba-A do art. 231-P foi dada }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub pela Altera\'e7\'e3o n\'ba 145 (Decreto n\'ba 12831/11), de 09/05/11 , DOE de 10/05/11, efeitos a partir de 10/05/11.\line \line Reda\'e7\'e3o anteri or dada ao inciso I, do \'a7 4\'ba-A do art. 231-P pela }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 141 }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 12534, de 23/12/10, DOE de 24/12/10), efeitos }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub de 24/12/10 a 09/05/11:\line }{\b0\i\ul0\strike0\v0\expnd0\

expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - a partir de 1\'ba de julho de 2 011, os contribuintes que tenham sua atividade principal enquadrada em um dos se guintes c\'f3d igos da Classifica\'e7\'e3o Nacional de Atividades Econ\'f4micas (Prot. ICMS 191 /10):" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s24\cf0 \nosupersub revogada. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A al\'ednea "a" do inciso I do \'a7 4\'ba-A do art. 231-P foi revog ada pela Altera\'e7\'e3o n\'ba 147 (Decreto n\'ba 13165, de 11/08/11, DOE de 12/ 08/11), efeito s a partir de 12/08/11.\line \line Reda\'e7\'e3o anterior dada \'e0 al\'ednea "a " do inc. I do \'a7 4\'ba-A}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 141 }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 12534, de 23/12/10, DOE de 24 /12/10), efeitos de 24/12/10 a 11/08/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub "a) 1811-3/01 Impress\'e3o de jornais;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 1811-3/02 Impress\'e3o de livros, revistas e outras pub lica\'e7\'f5es peri\'f3dicas; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s24\cf0 \nosupersub revogada. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A al\'ednea "c" do inciso I do \'a7 4\'ba-A do art. 231-P foi revog ada pela Altera\'e7\'e3o n\'ba 147 (Decreto n\'ba 13165, de 11/08/11, DOE de 12/ 08/11), efeito s a partir de 12/08/11.\line \line Reda\'e7\'e3o anterior dada \'e0 al\'ednea "c " do inc. I do \'a7 4\'ba-A}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 141 }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 12534, de 23/12/10, DOE de 24 /12/10), efeitos de 24/12/10 a 11/08/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub "c) 4618-4/03 Representantes comerciais e agentes do c om\'e9rcio de jornais, revistas e outras publica\'e7\'f5es;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s24\cf0 \nosupersub revogada. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha

d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A al\'ednea "d" do inciso I do \'a7 4\'ba-A do art. 231-P foi revog ada pela Altera\'e7\'e3o n\'ba 147 (Decreto n\'ba 13165, de 11/08/11, DOE de 12/ 08/11), efeito s a partir de 12/08/11.\line \line Reda\'e7\'e3o anterior dada \'e0 al\'ednea "d " do inc. I do \'a7 4\'ba-A}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 141 }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 12534, de 23/12/10, DOE de 24 /12/10), efeitos de 24/12/10 a 11/08/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub "c) 4647-8/02 Com\'e9rcio atacadista de livros, jornai s e outras publica\'e7\'f5es;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub e)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f s24\cf0 \nosupersub revogada. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A al\'ednea "e" do inciso I do \'a7 4\'ba-A do art. 231-P foi revog ada pela Altera\'e7\'e3o n\'ba 147 (Decreto n\'ba 13165, de 11/08/11, DOE de 12/ 08/11), efeito s a partir de 12/08/11.\line \line Reda\'e7\'e3o anterior dada \'e0 al\'ednea "e " do inc. I do \'a7 4\'ba-A}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 141 }{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 12534, de 23/12/10, DOE de 24 /12/10), efeitos de 24/12/10 a 11/08/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub "e) 4618-4/99 Outros representantes come rciais e agent es do com\'e9rcio de jornais, revistas e outras publica\'e7\'f5es;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub f)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 5310-5/01 Atividades de Correio Nacional; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub g)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 5310-5/02 Atividades de franqueadas e permission\'e1ria s de Correio N acional. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I-A}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub - a partir de 1\'ba de janeiro de 2012, os contribuint es que tenham sua atividade principal enquadrada em um dos seguintes c\'f3digos da Classifica\ 'e7\'e3o Nacional de Atividades Econ\'f4micas: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub O inciso I-A foi acrescentado ao \'a7 4\'ba-A do art. 231-P pela Al tera\'e7\'e3o n\'ba 147 (Decreto n\'ba 13165, de 11/08/11, DOE de 12/08/11), efe itos a partir de 12/08/11. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o

utl0\shad0\f0\fs24\cf0\nosupersub a}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub ) 1811-3/01 Impress\'e3o de jornais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub ) 4618-4/03 Representantes comerciais e agentes do com\'e9rcio d e jornais, revistas e outras publica\'e7\'f5es; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub ) 4647-8/02 Com\'e9rcio atacadista de livros, jorn ais e outras p ublica\'e7\'f5es; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub ) 4618-4/99 Outros representantes comerciais e age ntes do com \'e9rcio de jornais, revistas e outras publica\'e7\'f5es; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a partir de 1\'ba de mar\'e7o de 2011, os contribuint es que tenham sua atividade principal enquadrada em um dos seguintes c\'f3digos da Classifica\ 'e7\'e3o Nacional de Atividades Econ\'f4micas (Prot. ICMS 194/10): \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub 6110-8/01 Servi\'e7os de telefonia fixa comutada - STFC ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 6110-8/02 Servi\'e7os de redes de transporte de telecom unica\'e7\'f5e s - SRTT; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 6110-8/03 Servi\'e7os de comunica\'e7\'e3o multim\'eddi a - SCM; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 6110-8/99 Servi\'e7os de telecomunica\'e7\'f5es por fio n\'e3o especi ficados anteriormente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub e)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 6120-5/01 Telefonia m\'f3vel celular; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub f)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 6120-5/02 Servi\'e7o m\'f3vel especializado - SME; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub g)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 6120-5/99 Servi\'e7os de telecomunica\'e7\'f5es sem fio n\'e3o especi ficados anteriormente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub h)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 6130-2/00 Telecomunica\'e7\'f5es por sat\'e9lite; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub i) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub 6141-8/00 Operadoras de televis\'e3o por assinatura por cabo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub j)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 6142-6/00 Operadoras de televis\'e3o por assinatura por microondas; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub k)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 6143-4/00 Operadoras de televis\'e3o por assinatura por sat\'e9lite; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub l)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 6190-6/01 Provedores de acesso \'e0s redes de comunica\ 'e7\'f5es; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub m)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 6190-6/02 Provedores de voz sobre protocolo internet VOIP; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub n)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 6190-6/99 Outras atividades de telecomunica\'e7\'f5es n \'e3o especifi cadas anteriormente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 231-P, 5o}{\*\bkmkend 231-P , 5o}{\b \'a7 5\'ba} Ficam obrigados a emitir Nota Fiscal Eletr\'f4nica - NF-e, modelo 55, em substitui\'e7\'e3o \'e0 Nota Fiscal, modelo 1 ou 1-A, a partir de 1\'ba de d ezembro de 2010, os contribuintes que, independentemente da atividade econ\'f4mi ca exercida, realizem opera\'e7\'f5es (Prot. ICMS 42/09): \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 5\'ba do art. 231-P foi dada pela Altera\'e 7\'e3o n\'ba 1 39 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub De creto n\'ba 12444, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/10.\line \ line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub \'a7 5\'ba, tendo sido acrescentado ao art. 231-P pela Altera\'e7\'e 3o n\'ba 134 ( }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decret o n\'ba 12080, de 01 e 02/05/10. DOE de 01 e 02/05/10}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 01/05/10}{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a 26/10/10:\line }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 5\'ba Fica m obrigados a emitir Nota Fiscal Eletr\'f4nica - NF-e, modelo 55, em substitui\' e7\'e3o \'e0 N ota Fiscal, modelo 1 ou 1-A, a partir de 1\'ba de dezembro de 2010, os contribui ntes que, independentemente da atividade econ\'f4mica exercida, realizem opera\' e7\'f5es destinadas a (Prot. ICMS 42/09):\line I - \'f3rg\'e3os da administra\'e 7\'e3o p\'fabl ica direta ou indireta, inclusive empresa p\'fablica e sociedade de economia mis ta de qualquer dos Poderes da Uni\'e3o, dos Estados, do Distrito Federal e dos M unic\'edpios;\line II}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub - destinat\'e1rio localizado em outra unidade da Federa\'e7\'e3o, exceto se o c ontribuinte emitente for enquadrado exclusivamente nos c\'f3digos da CNAE relati

vos \'e0s atividades de varejo n\'e3o relacionadas no Anexo \'fanico do Prot. IC MS 42/2009.}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub destinadas \'e0 Administra\'e7\'e3o P\'fablica direta ou indireta, i nclusive empresa p\'fablica e sociedade de economia mista, de qualquer dos Poder es da Uni\'e3o, dos Estados, do Distrito Federal e dos Munic\'edpios; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub com destinat\'e1rio localizado em outra unidade da Fe dera\'e7\'e3o, exceto quando o emitente for contribuinte exclusivamente varejista, nas opera\' e7\'f5es com CFOP 6.201, 6.202, 6.208, 6.209, 6.210, 6.410, 6.411, 6.412, 6.413, 6.503, 6.553, 6.555, 6.556, 6.661, 6.903, 6.910, 6.911, 6.912, 6.913, 6.914, 6. 915, 6.916, 6. 918, 6.920, 6.921; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub de com\'e9rcio exterior. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 231-P, 5o-A}{\*\bkmkend 231 -P, 5o-A}{\b \'a7 5\'ba-A. }O disposto no inciso I do \'a7 5\'ba somente se apli ca nas opera\'e7\'f5es internas a partir de 1\'ba de abril de 2011. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 5\'ba-A foi acrescentado ao art. 231-P pela Altera\'e7\'e3o n \'ba 141 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub (Decreto n \'ba 12534, de 23/12/10, DOE de 24/12/10), efeitos a partir de 24/12/10. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 231-P, 5o-B}{\*\bkmkend 231 -P, 5o-B}{\b \'a7 5\'ba-B. }A obrigatoriedade de emiss\'e3o de Nota Fiscal Eletr \'f4nica - NF-e, modelo 55, em substitui\'e7\'e3o \'e0 Nota Fiscal, modelo 1 ou 1-A, nas s itua\'e7\'f5es previstas no \'a7 5\'ba deste artigo, somente ser\'e1 exigida a p artir de 1\'ba de outubro de 2011 para os contribuintes que tenham sua atividade principal enquadrada nos c\'f3digos da Classifica\'e7\'e3o Nacional de Atividad es Econ\'f4mic as a seguir indicados: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do \'a7 5-B do art. 231-P }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera \'e7\'e3o n\'ba 146 (Decreto n\'ba 12955, de 20/06/11, DOE de 21/06/11), efeitos a partir de 21/06/11.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do \' a7 5\'ba-B ten do sido acrescentado ao art. 231-P }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 141 }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 12534, de 23/12/10, DOE de 24 /12/10), efeitos }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\

nosupersub de 24/12/10 a 20/06/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub "\'a7 5\'ba-B. A obrigatoriedade de emiss\'e3o de Nota Fisc al Eletr\'f4nica - NF-e, modelo 55, em substitui\'e7\'e3o \'e0 Nota Fiscal, mode lo 1 ou 1-A, nas situa\'e7\'f5es previstas no \'a7 5\'ba deste artigo, somente s er\'e1 exigida a partir de 01 de julho de 2011 para os contribuintes que tenham sua atividade principal enquadrada nos c\'f3digos da Classifica\'e7\'e3o Nacional de Atividade s Econ\'f4micas a seguir indicados (Prot. ICMS 195/10):" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub 5811-5/00 Edi\'e7\'e3o de Livros; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - revogado. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub O inciso II do \'a7 5\'ba-B do art. 231-P foi revogado pela Altera\ 'e7\'e3o n\'ba 147 (Decreto n\'ba 13165, de 11/08/11, DOE de 12/08/11), efeitos a partir de 12 /08/11.\line \line Reda\'e7\'e3o anterior dada ao inciso II do \'a7 5\'ba-B}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Alter a\'e7\'e3o n\'ba 141 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub (Decreto n\'ba 12534, de 23/12/10, DOE de 24/12/10), efeitos }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 24/12/10 a 11/08/11:\l ine }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I I - 5812-3/00 Edi\'e7\'e3o de Jornais;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub 5813-1/00 Edi\'e7\'e3o de Revistas; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub 5821-2/00 Edi\'e7\'e3o Integrada a Impress\'e3o de Li vros; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - revogado. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub O inciso V do \'a7 5\'ba-B do art. 231-P foi revogado pela Altera\' e7\'e3o n\'ba 147 (Decreto n\'ba 13165, de 11/08/11, DOE de 12/08/11), efeitos a partir de 12/ 08/11.\line \line Reda\'e7\'e3o anterior dada ao inciso V do \'a7 5\'ba-B}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\ 'e7\'e3o n\'ba 141 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ( Decreto n\'ba 12534, de 23/12/10, DOE de 24/12/10), efeitos }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de 24/12/10 a 11/08/11:\li ne }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "V - 5822-1/00 Ed i\'e7\'e3o Integrada a Impress\'e3o de Jornais;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub 5823-9/00 Edi\'e7\'e3o Integrada a Impress\'e3o de Re

vistas. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 231-P, 5o-C}{\*\bkmkend 231 -P, 5o-C}{\b \'a7 5\'ba-C. }O disposto no inciso I do {\i caput} do \'a7 5\'ba s omente se aplica nas opera\'e7\'f5es internas destinadas \'e0 Empresa Brasileira de Correi os e Tel\'e9grafos a partir de 1\'ba de agosto de 2011. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 5\'ba-C foi acrescentado ao art. 231-P }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 1 45 (Decreto n \'ba 12831/11), de 09/05/11, DOE de 10/05/11, efeitos a partir de 10/05/11. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 231-P, 5o-D}{\*\bkmkend 231 -P, 5o-D}{\b \'a7 5\'ba-D.} A obrigatoriedade de emiss\'e3o de Nota Fiscal Eletr \'f4nica - NF-e, modelo 55, em substitui\'e7\'e3o \'e0 Nota Fiscal, modelo 1 ou 1-A, nas s itua\'e7\'f5es previstas no \'a7 5\'ba deste artigo, somente ser\'e1 exigida a p artir de 1\'ba de janeiro de 2012 para os contribuintes que tenham sua atividade principal enquadrada nos c\'f3digos da Classifica\'e7\'e3o Nacional de Atividad es Econ\'f4mic as a seguir indicados: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub O \'a7 5\'ba-D foi acrescentado ao art. 231-P pela Altera\'e7\'e3o n\'ba 147 (Decreto n\'ba 13165, de 11/08/11, DOE de 12/08/11), efeitos a partir de 12/08/11. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub - 5812-3/00 Edi\'e7\'e3o de Jornais; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub - 5822-1/00 Edi\'e7\'e3o Integrada a Impress\'e3o de Jo rnais; \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 231-Q}{\*\bkmkend 231-Q}{\b Art. 231-Q. }{ A fabrica\'e7\'e3o, distribui\'e7\'e3o e aquisi\'e7\'e3o de pap\'e9is com dispositivos de seguran\'e7a destinados a impress\'e3o dos documentos auxil iares de docum entos fiscais eletr\'f4nicos }{\cf0 denominados}{ \'93Formul\'e1rio de Seguran\ 'e7a - Documento Auxiliar\'94 (FS-DA), dever\'e3o seguir as disposi\'e7\'f5es do Conv. ICMS 96/09. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub do art. 213-Q foi dada }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 145 (Decreto n\'ba 1 2831/11), de 09/05/11, DOE de 10/05/11, efeitos a partir de 10/05/11.\line \line Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\

nosupersub do art. 231-Q pela A}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub ltera\'e7\'e3o n\'ba 125 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11735}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/09/09, DOE de 01/10/09)}{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/10/09 a 09/05/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub "Art . 231-Q. Nas hip\'f3teses de utiliza\'e7\'e3o de formul\'e1rio de seguran\'e7a p ara a impress\'e3o de DANFE ou DACTE, previstas nesta subse\'e7\'e3o:\line I - a s caracter\'edsticas do formul\'e1rio de seguran\'e7a dever\'e3o atender ao disp osto da cl\'e1 usula segunda do Conv\'eanio ICMS 58/95;\line II - dever\'e3o ser observados os par\'e1grafos 3\'ba, 4\'ba, 6\'ba, 7\'ba e 8\'ba da cl\'e1usula quinta do Conv\' eanio ICMS 58/95, para a aquisi\'e7\'e3o do formul\'e1rio de seguran\'e7a, dispe nsando-se a ex ig\'eancia da Autoriza\'e7\'e3o de Impress\'e3o de Documentos Fiscais \'96 AIDF e a exig\'eancia de Regime Especial." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }Fica vedada a utiliza\'e7 \'e3o de formul\'e1rio de seguran\'e7a adquirido na forma deste artigo para outr a destina\'e7\'e3o que n\'e3o a prevista no \'93caput\'94. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 2\'ba foi revogado }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 145 (Decreto n\'ba 12 831/11), de 09 /05/11, DOE de 10/05/11, efeitos a partir de 10/05/11:\line \line Reda\'e7\'e3o anterior dada ao \'a7 2\'ba do art. 231-Q pela A}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ltera\'e7\'e3o n\'ba 125 (}{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11735}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 30/09/09, DOE de 01/10/09)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub , }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/10/09 a 09/05/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub "\'a7 2\'ba O fabricante do formul\'e1rio de seguran\'e7a de que trata o \'93caput\'94 dever\'e1 observar as disposi\'e7\'f5es das cl\'e1usulas quarta e quinta do Conv\'eanio 58/95." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba }A partir de 01/01/11, fic a vedado ao fisco autorizar Pedido de Aquisi\'e7\'e3o de Formul\'e1rio de Segura n\'e7a \'96 PAFS de que trata a cl\'e1usula quinta do Conv\'eanio ICMS 58/95, qu ando os formul \'e1rios se destinarem \'e0 impress\'e3o de DANFE, sendo permitido aos contribui ntes utilizarem os formul\'e1rios autorizados at\'e9 o final do estoque. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o do \'a7 3\'ba do art. 231-Q foi modificada pelas }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e 7\'f5es n\'bas

132 e 138 (Decretos n\'bas 11982/10 e 12313/10), para prorroga\'e7\'e3o do praz o de vig\'eancia do benef\'edcio. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba }A partir de 1\'ba de agos to de 2009, fica vedado ao fisco autorizar Pedido de Aquisi\'e7\'e3o de Formul\' e1rio de Seguran\'e7a - PAFS, de que trata a cl\'e1usula quinta do Conv\'eanio I CMS 58/95, de 30 de junho de 1995, quando os formul\'e1rios se destinarem \'e0 impress\'e3o de DACTE, sendo permitido aos contribuintes utilizarem os formul\'e1rios cujo PAFS tenha sido autorizado antes desta data, at\'e9 o final do estoque. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 5\'ba }No formul\'e1rio de segura n\'e7a para a impress\'e3o de DANFE, n\'e3o poder\'e1 ser impressa a express\'e3 o \'93Nota Fiscal\'94, devendo, em seu lugar, constar a express\'e3o \'93DANFE\' 94. \par \pard \s7 \qj\sa180\fi1054 {\b Art. 231-R.}{ O Fisco disponibilizar\'e1 co nsulta eletr\'f4nica referente \'e0 situa\'e7\'e3o cadastral dos contribuintes d o ICMS deste Estado \'e0s empresas autorizadas a emitir NF-e e CT-e, conforme pa dr\'e3o estabe lecido nos termos de Ajuste SINIEF. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 231-R foi dada pela Altera\'e7\'e3o n\'ba 126 (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub ), efeitos a partir de 27/10/09.\line \line }{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dad a ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ca put}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 231-R pela }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A}{\b\i0\ ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ltera\'e7\'e3o n\'ba 125 (}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11735, de 30/09/09, DOE de 01/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub ) efeitos de 01/10/09 a 26/10/09:\line }{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 231-R. O Fisco dispo nibilizar\'e1 \'e0s empresas autorizadas a emitir NF-e e CT-e, consulta eletr\'f 4nica referent e \'e0 situa\'e7\'e3o cadastral dos contribuintes do ICMS deste Estado, conforme padr\'e3o estabelecido em ATO COTEPE." \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 231-S.}{ Toda NF-e que acobertar oper a\'e7\'e3o interestadual de mercadoria ou relativa ao com\'e9rcio exterior estar \'e1 sujeita ao registro de passagem eletr\'f4nico em sistema institu\'eddo por meio do Protoc olo ICMS 10/03. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico.} Esses registr os ser\'e3o disponibilizados para a unidade federada de origem e destino das mer cadorias bem como para a unidade federada de passagem que os requisitarem. \par \pard \s7 \qj\sa180\fi1054 {\b Art. 231-T. }{ A Declara\'e7\'e3o Pr\'e9via de Emiss\'e3o em Conting\'eancia - DPEC (NF-e) dever\'e1 ser gerada com base em leiaute estabelecido nos termos de Ajuste SINIEF. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\

brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 231-T foi dada pela Altera\'e7\'e3o n\ 'ba 126 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Decreto n \'ba 11806, de 26/10/09. DOE de 27/10/09}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/09.\line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub art. 231-T pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub A}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub ltera \'e7\'e3o n\'ba 125 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Decreto n\'ba 11735, de 30/09/09, DOE de 01/10/09}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ) efeitos de 01/10/09 a 26/10/09: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 231-T. A Declara\'e7\'e3o Pr\'e9via de Emiss\'e3o em Conting\'eancia \'96 DPEC dever\'e1 ser gerada com base em leiaute estabelecido em Ato COTEPE." \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O III\line Da Nota Fiscal de Venda a Consumidor \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 232}{\*\bkmkend 232}{\b Art. 232. }{\b0 Sem preju\'edzo do disposto no art. 238, nas vendas a consumidor pessoa f \'edsica ou jur\'eddica n\'e3o contribuinte poder\'e1 ser emitida Nota Fiscal de Venda a Consu midor, modelo 2 (Anexo 17). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 232 foi dada pela Altera\'e7\'e3o n\'b a 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02).\line \line Reda\'e7\'e3 o anterior dad a ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ca put do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 232 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), ef eitos de 16/09/99 a 30/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub "Art. 232. Sem preju\'edzo do disposto nos par\'e1g rafos 7\'ba e 8\'ba do art. 201, nas vendas a consumidor pessoa f\'edsica ou jur \'eddica n\'e3 o contribuinte poder\'e1 ser emitida Nota Fiscal de Venda a Consumidor, modelo 2 (Anexo 17)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 15/09/99:\line }{ \b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 232. Nas vendas a vista a consumidor pessoa f\'edsica n\'e3o contribuinte, em que as mercadorias forem retirada s pelo comprador ou por ele consumidas no recinto do estabelecimento, poder\'e1 ser emitida, em substitui\'e7\'e3o \'e0 Nota Fiscal, modelos 1 e 1-A, a Nota Fis cal de Venda a Consumidor, modelo 2 (Anexo 17).}{\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub " \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico.} {\b Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\

brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico do art. 232 foi revogado pela Altera\'e7\'e3 o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02).\line \line Reda\' e7\'e3o anteri or dada ao par\'e1grafo \'fanico, tendo sido acrescentado ao art. 232 pela Alter a\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos de 16/09/99 a 30/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub "Par\'e1grafo \'fanico. O disposto neste artigo n\'e3o se aplica a c ontribuintes que utilizem equipamentos para controle fiscal." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 233}{\*\bkmkend 233}{\b Art. 233. }{\b0 A Nota Fiscal de Venda a Consumidor conter\'e1 as seguintes indica\'e7\'f 5es: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 233, I}{\*\bkmkend 233, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a denomina\'e7 \'e3o: "NOTA F ISCAL DE VENDA A CONSUMIDOR"; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 233, II}{\*\bkmkend 233, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero de ordem, a s \'e9rie e a subs\'e9rie, e o n\'famero da via; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 233, III}{\*\bkmkend 233, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a data d a emiss\'e3o: dia m\'eas e ano; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 233, IV}{\*\bkmkend 233, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o nome, o e ndere\'e7o e o s n\'fameros de inscri\'e7\'e3o, estadual e no CGC, do estabelecimento emitente; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 233, V}{\*\bkmkend 233, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a discrimina\' e7\'e3o das me rcadorias, quantidade, marca, tipo, modelo, esp\'e9cie, qualidade e demais eleme ntos que permitam sua perfeita identifica\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 233, VI}{\*\bkmkend 233, VI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os valores unit\'e1rio e total das mercadorias, e o valor total da opera\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 233, VII}{\*\bkmkend 233, VII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os dados previstos no art. 199. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 233, 1o}{\*\bkmkend 233, 1o }{\b \'a7 1\'ba}{\b0 As indica\'e7\'f5es dos incisos I, II, IV e VII ser\'e3o i mpressas tipograficamente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 233, 2o}{\*\bkmkend 233, 2o }{\b \'a7 2\'ba}{\b0 A Nota Fiscal de Venda a Consumidor ser\'e1 de tamanho n\' e3o inferior a 7,4cm x 10,5cm, em qualquer sentido. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 234}{\*\bkmkend 234}{\b Art. 234. }{\b0 \'c9 vedado o destaque do ICMS na Nota Fiscal de Venda a Consumidor.

\par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 235}{\*\bkmkend 235}{\b Art. 235. }{\b0 A Nota Fiscal de venda a Consumidor ser\'e1 emitida, no m\'ednimo, em 2 v ias, que ter\'e3o a seguinte destina\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 1\'aa via ser\'e1 entregue ao consumidor; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a 2\'aa via ficar\'e1 presa ao bloco, para exibi\'e7\ 'e3o ao fisco. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 236}{\*\bkmkend 236}{\b Art. 236. }{\b0 Nas sa\'eddas de mercadorias para consumidor, de valor at\'e9 R$2,00 (doi s Reais), desde que n\'e3o exigido o documento fiscal pelo comprador, ser\'e1 pe rmitida a emis s\'e3o de uma s\'f3 Nota Fiscal de Venda a Consumidor, pelo total das opera\'e7\ 'f5es realizadas durante o dia, nela devendo constar a observa\'e7\'e3o: "Totali za\'e7\'e3o das vendas de at\'e9 R$ 2,00 (dois Reais) - Notas n\'e3o exigidas pe lo comprador" (Lei n\'ba 7753/00). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do art. 236 foi da}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub da pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 25 (}{\b\i0\ul\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7983 de 26/06/0 1, DOE de 27/0 6/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ). \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub "{\*\bkmkstart 236}{\*\bkmkend 236}}{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 236. Nas sa\'eddas de mer cadorias para consumidor, de valor at\'e9 5% da UPF-BA, desde que n\'e3o exigido o documento f iscal pelo comprador, ser\'e1 permitida a emiss\'e3o de uma s\'f3 Nota Fiscal de Venda a Consumidor, pelo total das opera\'e7\'f5es realizadas durante o dia, ne la devendo constar a observa\'e7\'e3o: "Totaliza\'e7\'e3o das vendas de at\'e9 5 % da UPF-BA Notas n\'e3o exigidas pelo comprador".}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 237}{\*\bkmkend 237}{\b Art. 237. }{\b0 Sem preju\'edzo do disposto no art. 238, nas vendas a consumidor pessoa f \'edsica ou jur\'eddica n\'e3o contribuinte do ICMS efetuadas por se\'e7\'e3o de venda a varej o anexa \'e0 se\'e7\'e3o fabril de estabelecimento industrial que tenha optado p ela emiss\'e3o de uma \'fanica Nota Fiscal no fim do dia, para fins da legisla\' e7\'e3o do IPI, o contribuinte dever\'e1: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do }{\b\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expn d0\expndtw0

\outl0\shad0\f1\fs20\cf0\nosupersub do art. 237 foi dada pela Altera\'e7\'e3o n\ 'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02).\line \line Reda\'e7\' e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 237 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos at\'e9 30/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub "Art. 237. Sem preju\'edzo do disposto nos par\'e1grafos 7\'ba e 8\'ba do art. 201, nas vendas a consumidor pessoa f\'edsica ou jur\'edd ica n\'e3o contribuinte do ICMS efetuadas por se\'e7\'e3o de venda a varejo anex a \'e0 se\'e7 \'e3o fabril de estabelecimento industrial que tenha optado pela emiss\'e3o de u ma \'fanica Nota Fiscal no fim do dia, para fins da legisla\'e7\'e3o do IPI, o c ontribuinte dever\'e1:"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 15/09/99:\line }{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmks tart 237}{\*\bkmkend 237}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub Art. 237. Nas vendas a vista a consumidor em que as mercadorias fore m retiradas pelo comprador ou por este consumidas no pr\'f3prio local, efetuadas por se\'e7\'e3o de venda a varejo anexa \'e0 se\'e7\'e3o fabril de estabelecime nto industrial que tenha optado pela emiss\'e3o de uma \'fanica Nota Fiscal no fim do dia, nos termos da legisla\'e7\'e3o do IPI, o contribuinte dever\'e1:" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 237, I}{\*\bkmkend 237, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub emitir, em rel a\'e7\'e3o a c ada opera\'e7\'e3o, Nota Fiscal de Venda a Consumidor, de subs\'e9rie distinta, que contenha os requisitos previstos e, especialmente, o valor total da opera\'e 7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 237, II}{\*\bkmkend 237, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub emitir, ao final do dia, Nota Fiscal, uma para cada tipo de produto vendido, observada a legisla\'e7\'e3o federal pertinente, que contenha os requisitos previstos e, especialmente: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 237, II, a}{\*\bkmkend 23 7, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub como natureza da opera\'e7\'e3o, "Venda a Consumidor"; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 237, II, b}{\*\bkmkend 23 7, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub como destinat \'e1rio, "Resumo de vendas di\'e1rias"; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 237, II, c}{\*\bkmkend 23 7, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a discrimina \'e7\'e3o do produto e sua quantidade total vendida no dia; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 237, II, d}{\*\bkmkend 23 7, II, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a classifica \'e7\'e3o fiscal do produto, prevista na legisla\'e7\'e3o do IPI; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 237, II, e}{\*\bkmkend 23

7, II, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor total do produto e o valor total da Nota; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 237, II, f}{\*\bkmkend 23 7, II, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a al\'edquota e o valor do ICMS; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 237, II, g}{\*\bkmkend 23 7, II, g}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b g) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a al\'edquota e o valor do IPI; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 237, II, h}{\*\bkmkend 23 7, II, h}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b h) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os n\'fameros das Notas Fiscais de Venda a Consumidor a que se refere o inciso I. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 237, 1o}{\*\bkmkend 237, 1o }{\b \'a7 1\'ba}{\b0 Todas as vias da Nota Fiscal emitida nos termos do inciso II ser\'e3o mantidas no bloco ou talon\'e1rio, sendo que, tendo sido destacadas para fins de escritura\'e7\'e3o, dever\'e3o, em seguida, ser repostas no respectivo bloco ou talon\'e1rio. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 237, 2o}{\*\bkmkend 237, 2o }{\b \'a7 2\'ba}{\b0 }A Nota Fiscal emitida ao final do dia ser\'e1 indicada na coluna \'93Observa\'e7\'f5es\'94 do livro Registro de Sa\'eddas, na linha refer ente aos l an\'e7amento das opera\'e7\'f5es ou presta\'e7\'f5es ocorridas na data de sua em iss\'e3o. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 2\'ba do art. 237 foi dada pela Altera \'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99).\line \lin e }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ori gin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub "{\*\bkmkstart 237, 2o}{\*\bkmkend 237, 2o}}{\b0\i\ul0\strike0\v0\ex pnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 2\'ba A Nota Fiscal emitida ao final do dia ser\'e1 lan\'e7ada normalmente no Registro de Sa\'eddas, anotandose na mesma linha, na coluna "Observa\'e7\'f5es", os n\'fameros de ordem e a s\' e9rie e subs \'e9rie das Notas Fiscais de Venda a Consumidor correspondentes}{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O IV\line Do Cupom Fiscal, da Nota Fi scal de Venda a Consumidor e do Bilhete de Passagem Emitidos em ECF \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A denomina\'e7\'e3o atual da subse\'e7\'e3o IV, da se\'e7\'e3o II, d o cap\'edtulo III do t\'edtulo II, foi dada pela Altera\'e7\'e3o n\'ba 38 (Decre to n\'ba 8413, de 30/12/02. DOE de 31/12/02).\line \line Reda\'e7\'e3o origin\'e1ria, efeitos

at\'e9 30/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub "SUBSE\'c7\'c3O IV - Do Cupom Fiscal de M\'e1quina Registradora, do Cupom Fisc al ECF e do Cupom Fiscal PDV" \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 238}{\*\bkmkend 238}{\b Art. 238. }{ }{\b0 O contribuinte obrigado a utilizar equipamento Emissor de Cupom Fiscal (ECF) emitir\'e1 o Cupom Fiscal, a Nota Fiscal de Venda a Consumidor}{\b0\cf0 ou o Bilhete d e Passagem }{\b0 por meio deste equipamento, nas opera\'e7\'f5es ou presta\'e7\' f5es destinadas a n\'e3o contribuinte do ICMS, }{\b0\cf0 observada a natureza da opera\'e7\'e3o ou presta\'e7\'e3o}{\b0 , podendo tamb\'e9m ser emitido, }{\b0\c f0 em rela\'e7 \'e3o a mesma opera\'e7\'e3o e/ou presta\'e7\'e3o: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 238 foi dada pela Altera\'e7\'e3o n\'b a 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02).\line \line Reda\'e7\'e3 o anterior dad a ao art. 238 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DO E de 16/09/99), efeitos de 16/09/99 a 30/12/02:\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 238. Sem preju\'edzo do dis posto nos par \'e1grafos 7\'ba e 8\'ba do art. 201, nas vendas a consumidor pessoa f\'edsica o u jur\'eddica n\'e3o contribuinte do ICMS poder\'e1 ser emitido:\line \'a7 1\'ba Al\'e9m dos documentos fiscais citados no caput deste artigo, ser\'e3o emitidos em rela\'e7 \'e3o a mesma opera\'e7\'e3o e/ou presta\'e7\'e3o:\line I - a Nota Fiscal, model o 1 ou 1-A, se a Legisla\'e7\'e3o Federal dispuser desta forma;\line II - a Nota Fiscal de Venda a Consumidor modelo 2 ou a Nota Fiscal, modelo 1 ou 1-A, quando houver solici ta\'e7\'e3o do adquirente dos bens.\line \'a7 2\'ba Nas hip\'f3teses do par\'e1g rafo anterior, o contribuinte anexar\'e1 o Cupom Fiscal \'e0 via fixa do documen to fiscal emitido e consignar\'e1:\line I - nas vias deste, o n\'famero seq\'fce ncial atribu \'eddo no estabelecimento para o ECF e o n\'famero do Cupom Fiscal;\line II - na coluna \'93OBSERVA\'c7\'d5ES\'94 do Livro Registro de Sa\'eddas, o n\'famero e a s\'e9rie do documento fiscal."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 15/09/99:\li ne }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 238 . Em substitui \'e7\'e3o \'e0 Nota Fiscal de Venda a Consumidor, poder\'e1 ser autorizada a emi ss\'e3o de:}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub "\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub I - Cupo m Fiscal, por meio de m\'e1quina registradora: arts. 726 a 760;\line II - Cupom Fiscal ECF, por meio de equipamento emissor de cupom fiscal: arts. 761 a 824;\li ne III - Cupom Fiscal PDV, por meio de terminal ponto de venda: arts. 825 a 895. " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 238, I}{\*\bkmkend 238, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a Nota Fiscal, modelo 1 ou 1 -A, ou o Bilhete de Passagem, se a Legisla\'e7\'e3o Federal dispuser desta forma ; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 238, II}{\*\bkmkend 238, II}{\b\

i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II -}{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a Nota Fisc al de Venda a Consumidor, modelo 2, ou a Nota Fiscal, modelo 1 ou 1-A, quando houver solicita\ 'e7\'e3o do adquirente dos bens. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 238, 1o}{\*\bkmkend 238, 1o }{\b \'a7 1\'ba }Nas hip\'f3teses previstas nos incisos I e II, a 1\'aa via do d ocumento fiscal emitido no ECF, dever\'e1 ser anexado \'e0 via fixa do documento fiscal em itido, no qual ser\'e3o consignados {\cf0 o n\'famero seq\'fcencial atribu\'eddo ao ECF no estabelecimento e o n\'famero do documento fiscal emitido no ECF. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 238, 2o}{\*\bkmkend 238, 2o }{\b \'a7 2\'ba} Quando n\'e3o for poss\'edvel a emiss\'e3o de documento fiscal por meio do ECF, em decorr\'eancia de sinistro ou raz\'f5es t\'e9cnicas, ser\'e3 o emitidos de forma manual, datilogr\'e1fica ou eletr\'f4nica, a {\cf0 Nota Fiscal de Vend a a Consumidor, modelo 2, ou a Nota Fiscal, modelo 1 ou 1-A, ou o Bilhete de Pas sagem, observada a natureza da opera\'e7\'e3o ou presta\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 238, 3o}{\*\bkmkend 238, 3o }{\b \'a7 3\'ba} O cancelamento de Cupom Fiscal, Nota Fiscal de Venda a Consumid or ou Bilhete de Passagem, emitido ou em emiss\'e3o poder\'e1 ser feito no pr\'f 3prio ECF, caso em que os documentos originais dever\'e3o ser armazenados junto \'e0 Redu\ 'e7\'e3o Z emitida para as respectivas opera\'e7\'f5es ou presta\'e7\'f5es, send o que a n\'e3o conserva\'e7\'e3o dos originais dos documentos cancelados ou de c ancelamentos f aculta ao fisco a presun\'e7\'e3o de cancelamento indevido, ficando sujeito ao p agamento do imposto devido na opera\'e7\'e3o ou presta\'e7\'e3o e \'e0s penalida des previstas na legisla\'e7\'e3o. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 3\'ba do art. 238 foi dada pela Altera \'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04).\line \lin e }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao \'a7 3\'ba do art. 238 pela Altera\'e7\'e3o n\'ba 39 (Decreto n\'b a 8435, de 03/02/03, DOE de 04/02/03), efeitos de 01/01/03 a 20/01/04:\line }{\b 0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 3\'ba O can celamento de Cupom Fiscal, Nota Fiscal de Venda a Consumidor ou Bilhete de Passa gem, emitido ou em emiss\'e3o poder\'e1 ser feito no pr\'f3prio ECF, caso em que os documentos originais dever\'e3o ser armazenados junto \'e0 Redu\'e7\'e3o Z emitida para as respectivas opera\'e7\'f5es ou presta\'e7\'f5es, sendo que a n\'e3o conserva\'e 7\'e3o dos originais dos documentos cancelados ou de cancelamentos faculta ao fi sco a suposi \'e7\'e3o de cancelamento indevido, ficando sujeito ao pagamento do imposto devi do na opera\'e7\'e3o ou presta\'e7\'e3o supostamente cancelada e \'e0s penalidad es previstas na legisla\'e7\'e3o."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 3\'ba do art. 238 pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12 /02). (sem efeito)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub "\'a7 3\'ba O cancelamento de Cupom Fiscal, Nota Fiscal de Venda a C onsumidor ou Bilhete de Passagem, emitido ou em emiss\'e3o poder\'e1 ser feito n o pr\'f3prio ECF, caso em que os documentos originais dever\'e3o ser armazenados

junto a Redu \'e7\'e3o Z emitida para as respectivas opera\'e7\'f5es ou presta\'e7\'f5es, sen do que a n\'e3o conserva\'e7\'e3o dos originais dos documentos cancelados ou de cancelamentos faculta ao fisco a suposi\'e7\'e3o de cancelamento indevido, fican do o sujeito a o pagamento do imposto devido na opera\'e7\'e3o ou presta\'e7\'e3o supostamente cancelada e \'e0s penalidades previstas na legisla\'e7\'e3o." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 238, 4o}{\*\bkmkend 238, 4o }{\b \'a7 4\'ba} No caso emiss\'e3o de Nota Fiscal de Venda a Consumidor em ECF para cancelamento de Nota Fiscal de Venda a Consumidor anterior, aquela dever\'e 1 ser emit ida em jogo de formul\'e1rio em branco. \par \pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 238, 5o}{\*\bkmkend 238, 5o} {\b \'a7 5\'ba }O documento fiscal emitido em ECF n\'e3o poder\'e1 ser retido pe lo emitente, sendo permitida, contudo, a reten\'e7\'e3o de cupom adicional ao Cu pom Fiscal , emitido para este fim. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 6\'ba} Sem preju\'edzo das demais disposi\'e7\'f5es contidas na legisla\'e7\'e3o, na circula\'e7\'e3o de mercador ias para entrega no domic\'edlio do adquirente, situado neste Estado, os documen tos emitidos p or ECF dever\'e3o conter: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 6\'ba foi acrescentado ao art. 238 pela Altera\'e7\'e3o n\'ba 39 ( Decreto n\'ba 8435, de 03/02/03, DOE de 04/02/03). \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub o CNPJ ou o CPF do adquirente, impresso pelo ECF em se u anverso; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o nome e o endere\'e7o do adquirente, bem como a data e a hora de s a\'edda das mercadorias, sendo que: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub em seu anverso, impressos pelo pr\'f3prio ECF; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub em seu verso, indicados manualmente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 7\'ba} Dever\'e1 ser indicado no Cupom Fiscal o meio de pagamento adotado na opera\'e7\'e3o ou presta\'e7\'e3o. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 7\'ba foi acrescentado ao art. 219 pela Altera\'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 8\'ba}{\b\f1 }O ECF a ser utili zado para emiss\'e3o de Cupom Fiscal com in\'edcio da presta\'e7\'e3o em outra u nidade federada que n\'e3o a do estabelecimento usu\'e1rio, dever\'e1 atender ao disposto no i nciso IV da cl\'e1usula s\'e9tima do Conv. ICMS 85/01.

\par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 8\'ba foi acrescentado ao art. 238 pela Altera\'e7\'e3o n\'ba 137 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12220, de 29/06/10, DOE de 30/06/10), efeitos a partir de 30/06/10. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 9\'ba }Fica autorizada a emiss\' e3o de nota fiscal para simples faturamento, sem destaque do ICMS, englobando as vendas destinadas a pessoas jur\'eddicas, registradas em cupons fiscais, realiz adas em per \'edodo n\'e3o superior ao de apura\'e7\'e3o do imposto, devendo ser consignado o n\'famero seq\'fcencial atribu\'eddo ao ECF no estabelecimento e o n\'famero d os documentos fiscais emitidos no ECF. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O \'a7 9\'ba foi acrescentado ao art. 238 pela Altera\'e7\'e3o }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 139 ( }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 124 44, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/10. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 10. }O cupom fiscal emitido nos termos do \'a7 9\'ba dever\'e1 ser arquivado pelo emitente pelo prazo decadencia l. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O \'a7 10 foi acrescentado ao art. 238 pela Altera\'e7\'e3o }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 139 (}{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 124 44, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ), efeitos a partir de 27/10/10. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O V\line Da Nota Fiscal/Conta de Ener gia El\'e9trica \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 239}{\*\bkmkend 239}{\b Art. 239. }{\b0 Os estabelecimentos que efetuarem sa\'eddas de energia el\'e9trica emitir \'e3o Nota Fiscal/Conta de Energia El\'e9trica, modelo 6 (Anexo 19). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 240}{\*\bkmkend 240}{\b Art. 240. }{\b0 A Nota Fiscal/Conta de Energia El\'e9trica conter\'e1, no m\'ednimo, as s eguintes indica\'e7\'f5es (Ajuste SINIEF 06/89): \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 240, I}{\*\bkmkend 240, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a denomina\'e7 \'e3o: "NOTA F ISCAL/CONTA DE ENERGIA EL\'c9TRICA"; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o nome, o endere\'e7o e os n\'famero de inscri\'e7\'e 3o, estadual e no CGC, do emitente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o nome, o endere\'e7o e, se for o caso, os n\'famero s de inscri \'e7\'e3o, estadual e no CGC, do destinat\'e1rio; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o n\'famero da conta, o n\'famero de ordem do documen to, a s\'e9rie e a subs\'e9rie; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso IV do art. 240 foi dada pela Altera\'e7\' e3o n\'ba 3 (} {\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 6523, de 11/07/97, DOE de 12/07/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ), para acrescentar a express\'e3o "}{\b\i\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o n\'famero de ordem do docu mento, a s\'e9rie e a subs\'e9rie}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub as datas da leitura e da emiss\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a discrimina\'e7\'e3o do produto; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o valor do consumo/demanda; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub os acr\'e9scimos a qualquer t\'edtulo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o valor total da opera\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a base de c\'e1lculo do ICMS; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a al\'edquota aplic\'e1vel; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o valor do ICMS; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 240, XIII}{\*\bkmkend 240, XIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os da dos previstos no inciso II do art. 199. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 240, 1o}{\*\bkmkend 240, 1o }{\b \'a7 1\'ba}{\b0 As indica\'e7\'f5es dos incisos I, II e XIII ser\'e3o impr essas tipograficamente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 240, 2o}{\*\bkmkend 240, 2o }{\b \'a7 2\'ba}{\b0 A Nota Fiscal/Conta de Energia El\'e9trica ser\'e1 de tama nho n\'e3o inferior a 9,0cm x 15,0cm, em qualquer sentido. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba}{\b0 }{\b Revogado

\par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 3\'ba do art. 240 foi revogado pela altera\'e7\'e3o n\'ba 60 (Decreto n\'ba 9281, de 21/12/04, DOE de 22/12/04).\line \line Reda\'e7\'e3o ant erior dada ao \'a7 3\'ba, tendo sido acrescentado ao art. 240 pela Altera\'e7\'e3o n\'ba 59 ( Decreto n\'ba 9209}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub , de 04/11/04, DOE de 05/11/04)}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub , efeitos a partir de 01/01/05, todavia, n\'e3o chegou a ser aplicado:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "\'a7 3\'ba Os documentos fiscais dever\'e3o ser numerados em orde m crescente e consecutiva, de 1 a 999.999.999, devendo a numera\'e7\'e3o ser reiniciada a cada novo per\'edodo de apura\'e7\'e3o." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba }Os documentos fiscais dev er\'e3o ser numerados em ordem crescente e consecutiva, de 1 a 999.999.999, deve ndo a numera\'e7\'e3o ser reiniciada a cada novo per\'edodo de apura\'e7\'e3o. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 4\'ba do art. 240 foi dada }{\b\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 77 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 10.001}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub , de 09/05 /06, DOE de 10/05/06), efeitos a partir de 10/05/06.\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'a7 4\'ba, tendo sido acrescentado ao art. 240 pela Altera\'e7\'e3o n\'ba 64 (Decreto n \'ba 9513, de 10/08/05, DOE de 11/08/05), efeitos de 11/08/05 a 09/05/06:\line " }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 4 \'ba Os documentos fiscais dever\'e3o ser numerados em ordem crescente e consecu tiva, de 1 a 9 99.999.999, reiniciando-se a numera\'e7\'e3o quando atingido esse limite." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 241}{\*\bkmkend 241}{\b Art. 241. }{\b0 A Nota Fiscal/Conta de Energia El\'e9trica ser\'e1 emitida, no m\'ednimo, em 2 vias, que ter\'e3o a seguinte destina\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 1\'aa via ser\'e1 entregue ao destinat\'e1rio; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a 2\'aa via ficar\'e1 em poder do emitente para exibi \'e7\'e3o ao f isco. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 242}{\*\bkmkend 242}{\b Art. 242. }{\b0 A Nota Fiscal/Conta de Energia El\'e9trica ser\'e1 emitida por per\'edodo mensal de fornecimento do produto. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 242-A}{\*\bkmkend 242-A}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Art. 242 -A. }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub A Nota Fiscal/C

onta de Energia El\'e9trica poder\'e1 ser emitida em uma \'fanica via, se utiliz ado sistema eletr\'f4nico de processamento de dados, sem preju\'edzo do disposto no art. 571-A. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 242-A foi acrescentado pela }{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 55 (}{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9068 de 12/04/ 04, DOE de 13/04/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub ), efeitos a partir de 01/05/04}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub . \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O III\line Dos Documentos Fiscais Relati vos a Presta\'e7\'f5es de Servi\'e7os de Transporte \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O I\line Da Nota Fiscal de Servi\'e7o de Transporte \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 243}{\*\bkmkend 243}{\b Art. 243. }{\b0 A Nota Fiscal de Servi\'e7o de Transporte, modelo 7 (Anexo 24), ser\'e1 e mitida, antes do in\'edcio da presta\'e7\'e3o do servi\'e7o, por ag\'eancia de v iagem ou por t ransportador, sempre que executar, em ve\'edculo pr\'f3prio ou afretado, servi\' e7o de transporte intermunicipal, interestadual ou internacional de pessoas, tal como do tipo turismo ou fretamento por per\'edodo determinado (Conv. SINIEF 06/ 89 e Ajustes S INIEF 01/89, 14/89 e 15/89). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 243, 1o}{\*\bkmkend 243, 1o }{\b \'a7 1\'ba}{\b0 Para os efeitos deste artigo, considera-se ve\'edculo pr\' f3prio, al\'e9m do que se achar registrado em nome do prestador do servi\'e7o, a quele por ele utilizado em regime de loca\'e7\'e3o ou qualquer outra forma. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 243, 2o}{\*\bkmkend 243, 2o }{\b \'a7 2\'ba}{\b0 Nas hip\'f3teses deste artigo, a Nota Fiscal de Servi\'e7o de Transporte ser\'e1 emitida em rela\'e7\'e3o a cada ve\'edculo e a cada viage m contrata da. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 243, 3o}{\*\bkmkend 243, 3o }{\b \'a7 3\'ba}{\b0 No caso de excurs\'e3o com contrato individual referente a cada passageiro, ser\'e1 facultada a emiss\'e3o de uma \'fanica Nota Fiscal de Servi\'e7o de Transporte, por ve\'edculo (art. 246, I). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 244}{\*\bkmkend 244}{\b Art. 244. }{\b0 A Nota Fiscal de Servi\'e7o de Transporte ser\'e1 tamb\'e9m emitida (Conv . SINIEF 06/89 e Ajuste SINIEF 14/89): \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub por transportador de valores, para englobar, em rela\' e7\'e3o a cada tomador de servi\'e7o, as presta\'e7\'f5es realizadas, desde que dentro do per\ 'edodo de apura\'e7\'e3o do imposto; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub por transportador ferrovi\'e1rio de cargas, para engl obar, em rela \'e7\'e3o a cada tomador de servi\'e7o, as presta\'e7\'f5es executadas no per\'e dodo de apura\'e7\'e3o do imposto; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 244, III}{\*\bkmkend 244, III}{\

b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub por tran sportador de p assageiros, para englobar, no final do per\'edodo de apura\'e7\'e3o do imposto, os Documentos de Excesso de Bagagem emitidos durante o m\'eas, nas condi\'e7\'f5 es do }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub \'a7 4\'ba do art. 640}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers ub , observados os procedimentos previstos no referido artigo. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub pelos transportadores que executarem servi\'e7os de t ransporte inte rmunicipal, interestadual ou internacional de bens ou mercadorias utilizando-se de outros meios ou formas, em rela\'e7\'e3o aos quais n\'e3o haja previs\'e3o d e documento fiscal espec\'edfico (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24 \cf0\nosupersub Ajuste SINIEF}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub 9/99). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso IV foi acrescentado ao art. 244 pela Altera\'e7\'e3o n\'ba 14 (D ecreto n\'ba 7 725 de 28/12/99, DOE de 29/12/99), efeitos a partir de 28/10/99. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 245}{\*\bkmkend 245}{\b Art. 245. }{\b0 A Nota Fiscal de Servi\'e7o de Transporte conter\'e1, no m\'ednimo, as se guintes indica\'e7\'f5es (Ajuste SINIEF 15/89): \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 245, I}{\*\bkmkend 245, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a denomina\'e7 \'e3o: "NOTA F ISCAL DE SERVI\'c7O DE TRANSPORTE"; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 245, II}{\*\bkmkend 245, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero de ordem, a s \'e9rie, a subs\'e9rie e o n\'famero da via; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 245, III}{\*\bkmkend 245, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a nature za da presta \'e7\'e3o do servi\'e7o, acrescida do respectivo c\'f3digo fiscal; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 245, IV}{\*\bkmkend 245, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a data da e miss\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 245, V}{\*\bkmkend 245, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identifica\' e7\'e3o do emi tente: nome, endere\'e7o e n\'fameros de inscri\'e7\'e3o, estadual e no CGC; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 245, VI}{\*\bkmkend 245, VI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identific a\'e7\'e3o do usu\'e1rio: nome, endere\'e7o e n\'fameros de inscri\'e7\'e3o, estadual e no CGC

ou no CPF, exceto na hip\'f3tese do inciso III do artigo anterior; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o percurso, exceto na hip\'f3tese do artigo anterior ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do ve\'edculo transportador, exceto na hip \'f3tese do artigo anterior; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a discrimina\'e7\'e3o do servi\'e7o prestado, de modo que permita s ua perfeita identifica\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o valor do servi\'e7o prestado, bem como os acr\'e9sci mos cobrados a qualquer t\'edtulo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o valor total da presta\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a base de c\'e1lculo do ICMS; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub a al\'edquota aplic\'e1vel; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o valor do imposto; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 245, XV}{\*\bkmkend 245, XV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o per\'edod o da presta \'e7\'e3o, no caso de servi\'e7o contratado por per\'edodo determinado, observad o o disposto no \'a7 3\'ba; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 245, XVI}{\*\bkmkend 245, XVI}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVI - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os dados previstos no }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 1 99}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 245, 1o}{\*\bkmkend 245, 1o }{\b \'a7 1\'ba}{\b0 As indica\'e7\'f5es dos incisos I, II, V e XVI ser\'e3o im pressas tipograficamente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 245, 2o}{\*\bkmkend 245, 2o }{\b \'a7 2\'ba}{\b0 A Nota Fiscal de Servi\'e7o de Transporte ser\'e1 de taman ho n\'e3o inferior a 14,8cm x 21,0cm, em qualquer sentido. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 245, 3o}{\*\bkmkend 245, 3o }{\b \'a7 3\'ba}{\b0 Na hip\'f3tese do inciso XV, quando se tratar de transport e de pessoas com caracter\'edsticas de transporte urbano ou metropolitano, o doc umento fis cal dever\'e1: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub conter, al\'e9m dos demais requisitos, os hor\'e1rios e dias da pres ta\'e7\'e3o do servi\'e7o, os locais de in\'edcio e fim do trajeto, bem como as

demais indica\'e7\'f5es do contrato que identifiquem perfeitamente a presta\'e7\ 'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub estar dispon\'edvel para apresenta\'e7\'e3o ao fisco durante o perc urso, acompanhado do respectivo contrato de presta\'e7\'e3o do servi\'e7o e, se for o caso, do despacho de reconhecimento da isen\'e7\'e3o, quando previsto pela legisla\'e7\'e3o, o qual poder\'e1 estabelecer outros requisitos, substitu\'edv el aquele ou e ste por c\'f3pia reprogr\'e1fica devidamente autenticada. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 245, 4o}{\*\bkmkend 245, 4o }{\b \'a7 4\'ba }{\b0 A Nota Fiscal de Servi\'e7o de Transporte poder\'e1 servir como fatura, feita a inclus\'e3o dos elementos necess\'e1rios, caso em que a de nomina\'e7 \'e3o prevista no inciso I passar\'e1 a ser "Nota Fiscal-Fatura de Servi\'e7o de Transporte (Conv. SINIEF 06/89 e Ajuste SINIEF 14/89). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 245, 5o}{\*\bkmkend 245, 5o }{\b \'a7 5\'ba}{\b0 }No transporte de pessoas com caracter\'edsticas de transp orte metropolitano mediante contrato, poder\'e1 ser postergada a emiss\'e3o da N ota Fiscal de Servi\'e7o de Transporte, at\'e9 o final do m\'eas, mediante autoriza\'e7\'e 3o do Inspetor Fazend\'e1rio do domic\'edlio fiscal do contribuinte. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7 \'e3o atual do \'a7 5\'ba do art. 245 foi dada pela Altera\'e7\'e3o n\'ba 36 }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11 /02, DOE de 23 e 24/11/02), efeitos a partir de 01/01/03.\line \line Reda\'e7\'e 3o origin\'e1ria, efeitos at\'e9 31/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 5\'ba No transporte de pessoas c om caracter \'edsticas de transporte metropolitano mediante contrato, poder\'e1 ser posterga da a emiss\'e3o da Nota Fiscal de Servi\'e7o de Transporte, at\'e9 o final do m\ 'eas, desde que devidamente autorizada pelo fisco estadual, mediante regime espe cial." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 6\'ba }Quando a Nota Fiscal de S ervi\'e7o de Transporte acobertar a presta\'e7\'e3o por modal dutovi\'e1rio, est a dever\'e1 ser emitida mensalmente e em at\'e9 dois dias \'fateis ap\'f3s o enc erramento do p er\'edodo de apura\'e7\'e3o (Conv. SINIEF 06/89). \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 6\'ba foi acrescentado ao art. 245 pela Altera\'e7\'e3o n\'ba 138 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12313, de 13/08/10, DOE de 14 e 15/08/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 14/08/10. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 246}{\*\bkmkend 246}{\b Art. 246. }{\b0 Relativamente \'e0 destina\'e7\'e3o das vias da Nota Fiscal de Servi\'e7o

de Transporte, nas presta\'e7\'f5es intermunicipais e interestaduais: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 246, I}{\*\bkmkend 246, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na hip\'f3tese do }{\b0\i0 \ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub \'a7 3\'ba do art. 243}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers ub , ou seja, de excurs\'e3o com contratos individuais, a 1\'aa via ser\'e1 arqu ivada no estab elecimento do emitente, a ela sendo anexada, quando se tratar de transporte rodo vi\'e1rio, a autoriza\'e7\'e3o do Departamento de Estradas de Rodagem (DERBA) ou do Departamento Nacional de Estradas de Rodagem (DNER); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub nas hip\'f3teses do }{\b0\i0\ul\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f0\fs24\cf5\nosupersub art. 244}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf0\nosupersub , a emiss\'e3o ser\'e1, no m\'ednimo, em 2 vias , que ter\'e3o a seguinte destina\'e7\'e3o: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 246, II, a}{\*\bkmkend 24 6, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a 1\'aa via: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 246, II, a, 1}{\*\bkmkend 246, II, a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub ser\'e1 entregue ao contratante ou usu\'e1rio, nos casos dos }{\b0\i0\ul\strike0\v0\exp nd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub incisos I ou II}{\b0\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 246, II, a, 2}{\*\bkmkend 246, II, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub permane cer\'e1 em poder do emitente, no caso do inciso III; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 246, II, b}{\*\bkmkend 24 6, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a 2\'aa via fi car\'e1 fixa ao bloco, para exibi\'e7\'e3o ao fisco. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 247}{\*\bkmkend 247}{\b Art. 247. }{\b0 Na presta\'e7\'e3o intermunicipal de servi\'e7o de transporte realizada e m territ\'f3rio baiano, a Nota Fiscal de Servi\'e7o de Transporte ser\'e1 emitid a, no m\'ednim o, em 3 vias, que ter\'e3o a seguinte destina\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 1\'aa via ser\'e1 entregue ao contratante ou usu\'e1 rio; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a 2\'aa via acompanhar\'e1 o transporte, para fins de fiscaliza\'e7 \'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a 3\'aa via ficar\'e1 fixa ao bloco, para exibi\'e7\ 'e3o ao fisco. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 248}{\*\bkmkend 248}{\b Art. 248. }{\b0 Na presta\'e7\'e3o interestadual de servi\'e7o de transporte, a Nota Fisc

al de Servi\'e7o de Transporte ser\'e1 emitida, no m\'ednimo, em 4 vias, que ter \'e3o a seguin te destina\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 1\'aa via ser\'e1 entregue ao contratante ou usu\'e1 rio; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a 2\'aa via acompanhar\'e1 o transporte, para fins de controle do f isco da unidade federada de destino; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a 3\'aa via acompanhar\'e1 o transporte e ser\'e1 re tida pelo fisc o deste Estado, que visar\'e1, obrigatoriamente, a 2\'aa via; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 248, IV}{\*\bkmkend 248, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a 4\'aa via ficar\'e1 fix a ao bloco, para exibi\'e7\'e3o ao fisco. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 249}{\*\bkmkend 249}{\b Art. 249. }{\b0 Nas presta\'e7\'f5es internacionais, poder\'e3o ser exigidas tantas vias da Nota Fiscal de Servi\'e7o de Transporte, quantas forem necess\'e1rias para o controle dos d emais \'f3rg\'e3os fiscalizadores. \par }\pard \s6 \qc\sa180 {\*\bkmkstart Subseo I-A, seo III, captulo III, titulo II}{ \*\bkmkend Subseo I-A, seo III, captulo III, titulo II}{\b SUBSE\'c7\'c3O I-A - Da No ta Fiscal de Servi\'e7o de Transporte Ferrovi\'e1rio; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A Subse\'e7\'e3o I-A foi acrescentada \'e0 Se\'e7\'e3o III, do Cap\' edtulo III do T\'edtulo II pela Altera\'e7\'e3o n\'ba 81 (}{\b\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 10.156}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 13/11/06, DOE de 14/11/06), efeitos a partir de 01/01/07. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 249-A}{\*\bkmkend 249-A}{\b Art. 249-A.}{ }{\b0 A Nota Fiscal de Servi\'e7o de Transporte Ferrovi\'e1rio, modelo 27, poder\'e1 ser utilizada pelos transportadores ferrovi\'e1rios de cargas, em substitui\'e7 \'e3o \'e0 Nota Fiscal de Servi\'e7o de Transporte, modelo 7. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 249-A foi dada pela Altera\'e7\'e3o n\ 'ba 88 (Decreto n\'ba 10.333, de 26/04/07, DOE de 27/04/07).\line \line Reda\'e7 \'e3o origin \'e1ria, efeitos at\'e9:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub "Art. 249-A. A Nota Fiscal de Servi\'e7o de Transporte F errovi\'e1rio, modelo }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub 27,}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub poder\'e1 ser utilizada pelos transportadores ferrovi\'e1rios de carga

s, em substitui\'e7\'e3o \'e0 Nota Fiscal de Servi\'e7o de Transporte, modelo }{ \b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6\nosupersub 7}{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , a crit\'e9rio de cad a unidade federada." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 249-B}{\*\bkmkend 249-B}{\*\bkmks tart a0011}{\*\bkmkend a0011}{\b Art. 249-B.}{ }{\b0 O documento referido no ar t. 249-A conter\'e1, no m\'ednimo, as seguintes indica\'e7\'f5es: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a denomina\'e7\'e3o "Nota Fiscal de Servi\'e7o de Tran sporte Ferrovi \'e1rio; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o n\'famero de ordem, a s\'e9rie e subs\'e9rie e o n\ 'famero da via ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a natureza da presta\'e7\'e3o do servi\'e7o, acresci do do respecti vo c\'f3digo fiscal de opera\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a data da emiss\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do emitente: o nome, o endere\'e 7o, os n\'fame ros da inscri\'e7\'e3o estadual e no CNPJ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do tomador do servi\'e7o: o nom e, o endere \'e7o, e os n\'fameros da inscri\'e7\'e3o estadual e no CNPJ ou CPF; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub origem e destino; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a discrimina\'e7\'e3o do servi\'e7o prestado, de mo do que permita sua perfeita identifica\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o valor do servi\'e7o prestado, bem como os acr\'e9sc imos a qualque r t\'edtulo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o valor total dos servi\'e7os prestados; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a base de c\'e1lculo do ICMS; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a al\'edquota aplic\'e1vel; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\

shad0\f0\fs24\cf0\nosupersub o valor do ICMS; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o nome, o endere\'e7o, e os n\'fameros de inscri\'e7 \'e3o estadual e no CNPJ, do impressor da nota fiscal, a data e quantidade de impress\'e3o, o n\'famero de ordem da primeira e da \'faltima nota fiscal impressa e respectivas s\'e9rie e subs\'e9rie, e o n\'famero da autoriza\'e7\'e3o para a impress\'e3o dos documentos fiscais; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a data limite para utiliza\'e7\'e3o, quando o Estado fizer uso da p rerrogativa prevista no \'a7 2\'ba do artigo 16 do Conv\'eanio S/N de 15 de deze mbro 1970. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} As indica\'e7\'f5es dos i ncisos I, II, V, XIV e XV ser\'e3o impressas. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }A Nota Fiscal de Servi\'e7 os de Transporte Ferrovi\'e1rio ser\'e1 de tamanho n\'e3o inferior a 148 X 210mm em qualquer sentido. \par \pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 249-C}{\*\bkmkend 249-C}{\b Art. 2 49-C.}{ }{\b0 Na presta\'e7\'e3o de servi\'e7o de transporte ferrovi\'e1rio, a Nota Fiscal de Servi\'e7o de Transporte Ferrovi\'e1rio ser\'e1 emitida no m\'edn imo em 2(duas) vias, que ter\'e3o a seguinte destina\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub 1\'aa via, ser\'e1 entregue ao tomador do servi\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub 2\'aa via, ficar\'e1 fixa ao bloco para exibi\'e7\'e3 o ao fisco. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O II\line Do Conhecimento de Transpor te Rodovi\'e1rio de Cargas \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 250}{\*\bkmkend 250}{\b Art. 250. }{\b0 O Conhecimento de Transporte Rodovi\'e1rio de Cargas, modelo 8 (Anexo 25) , ser\'e1 emitido pelos transportadores, antes do in\'edcio da presta\'e7\'e3o d o servi\'e7o, sempre que executarem servi\'e7o de transporte rodovi\'e1rio intermunicipal, int erestadual ou internacional de cargas, em ve\'edculos pr\'f3prios ou afretados ( Conv. SINIEF 06/89 e Ajustes SINIEF 01/89, 08/89 e 14/89). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 250, 1o}{\*\bkmkend 250, 1o }{\b \'a7 1\'ba}{\b0 Considera-se ve\'edculo pr\'f3prio, para os efeitos deste artigo, al\'e9m do que se achar registrado em nome da empresa transportadora, aq uele por e la operado em regime de loca\'e7\'e3o ou qualquer outra forma. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 250, 2o}{\*\bkmkend 250, 2o }{\b \'a7 2\'ba}{\b0 Na emiss\'e3o do Conhecimento de Transporte Rodovi\'e1rio de Cargas, observar-se-\'e3o, no que couber, as regras dos }{\ul\cf5 arts. 632 a 650}{\b0 , no tocante a subcontrata\'e7\'e3o, redespacho, retorno e devolu\'e7\'e3o de ca rgas, coleta de carga no endere\'e7o do remetente, transporte intermodal, transb ordo de carga, transporte de carga fracionada, dispensa da emiss\'e3o de Conheci mento, transpo rte de mercadoria vendida a pre\'e7os FOB ou CIF, transporte de valores e outras situa\'e7\'f5es especiais. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 250, 3o}{\*\bkmkend 250, 3o }{\b \'a7 3\'ba}{\b0 No transporte de combust\'edveis e de produtos qu\'edmicos a granel, observar-se-\'e1 o disposto no }{\ul\cf5 art. 279}{\b0 .

\par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 251}{\*\bkmkend 251}{\b Art. 251. }{\b0 O Conhecimento de Transporte Rodovi\'e1rio de Cargas conter\'e1, no m\'ed nimo, as seguintes indica\'e7\'f5es: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 251, I}{\*\bkmkend 251, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a denomina\'e7 \'e3o: "CONHEC IMENTO DE TRANSPORTE RODOVI\'c1RIO DE CARGAS"; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o n\'famero de ordem, a s\'e9rie, a subs\'e9rie e o n \'famero da vi a; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a natureza da presta\'e7\'e3o do servi\'e7o, acresci da do respecti vo c\'f3digo fiscal; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o local e a data de emiss\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 251, V}{\*\bkmkend 251, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identifica\' e7\'e3o do emi tente: o nome, o endere\'e7o e os n\'fameros de inscri\'e7\'e3o, estadual e no C GC; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub as identifica\'e7\'f5es do remetente e do destinat\'e 1rio: os nomes , os endere\'e7os e os n\'fameros de inscri\'e7\'e3o, estadual e no CGC, ou o CP F; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o percurso: o local do recebimento e o da entrega; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub a quantidade e esp\'e9cie dos volumes ou das pe\'e7 as; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o n\'famero da Nota Fiscal que acobertar\'e1 o tr\'e2 nsito das merc adorias ou bens, o valor e a natureza da carga, bem como a quantidade em quilogr amas, metros c\'fabicos ou litros; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 251, X}{\*\bkmkend 251, X}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identifica\' e7\'e3o do ve \'edculo transportador: o n\'famero da placa policial, o Munic\'edpio e a unidad e da Federa\'e7\'e3o de registro do ve\'edculo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a discrimina\'e7\'e3o do servi\'e7o prestado, de modo que permita s ua perfeita identifica\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a especifica\'e7\'e3o do frete: pago ou a pagar;

\par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub os valores dos componentes do frete; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub as indica\'e7\'f5es relativas ao redespacho e ao con signat\'e1rio, que ser\'e3o pr\'e9-impressas ou indicadas por outra forma quando da emiss\'e3o do documento; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o valor total da presta\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a base de c\'e1lculo do ICMS; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub a al\'edquota aplic\'e1vel; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub o valor do imposto; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 251, XIX}{\*\bkmkend 251, XIX}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIX - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os dados previstos no }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 1 99}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 251, 1o}{\*\bkmkend 251, 1o }{\b \'a7 1\'ba}{\b0 As indica\'e7\'f5es dos incisos I, II, V e XIX ser\'e3o im pressas tipograficamente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 251, 2o}{\*\bkmkend 251, 2o }{\b \'a7 2\'ba}{\b0 O Conhecimento de Transporte Rodovi\'e1rio de Cargas ser\' e1 de tamanho n\'e3o inferior a 9,9cm x 21,0cm, em qualquer sentido. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 252}{\*\bkmkend 252}{\b Art. 252. }{\b0 Na presta\'e7\'e3o intermunicipal de servi\'e7o de transporte rodovi\'e1r io de cargas realizada em territ\'f3rio baiano, o Conhecimento de Transporte Rod ovi\'e1rio de Cargas ser\'e1 emitido, no m\'ednimo, em 4 vias, que ter\'e3o a seguinte destina \'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 1\'aa via ser\'e1 entregue ao tomador do servi\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a 2\'aa via acompanhar\'e1 o transporte at\'e9 o dest ino, podendo s ervir como comprovante de entrega; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 252, III}{\*\bkmkend 252, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a 3\'aa via acompanhar \'e1 o transporte, e ser\'e1 retida pelo fisco deste Estado, que visar\'e1 obrig atoriamente a 2\'aa via; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a 4\'aa via ficar\'e1 fixada ao bloco, para exibi\'e7 \'e3o ao fisco . \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 253}{\*\bkmkend 253}{\b Art. 253. }{\b0 Na presta\'e7\'e3o interestadual de servi\'e7o de transporte rodovi\'e1ri

o de cargas, o Conhecimento de Transporte Rodovi\'e1rio de Cargas ser\'e1 emitid o com uma via adicional (5\'aa via), que acompanhar\'e1 o transporte para fins de controle do fisco da unidade federada de destino, tendo as demais vias a destina\'e7\'e3o pr evista no artigo anterior. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 253, parg. nico}{\*\bkmkend 2 53, parg. nico}{\b Par\'e1grafo \'fanico.}{\b0 Na presta\'e7\'e3o de servi\'e7o d e transporte de mercadorias favorecidas por benef\'edcio fiscal, com destino \'e 0 Zona Franca de Manaus, havendo necessidade de utiliza\'e7\'e3o de via adicional do C onhecimento de Transporte Rodovi\'e1rio de Cargas, esta poder\'e1 ser substitu\' edda por c\'f3pia reprogr\'e1fica da 1\'aa via do documento. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 254}{\*\bkmkend 254}{\b Art. 254. }{\b0 Nas presta\'e7\'f5es internacionais poder\'e3o ser exigidas tantas vias d o Conhecimento de Transporte Rodovi\'e1rio de Cargas quantas forem necess\'e1ria s para o contr ole dos demais \'f3rg\'e3os fiscalizadores. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O III\line Do Conhecimento de Transpo rte Aquavi\'e1rio de Cargas \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 255}{\*\bkmkend 255}{\b Art. 255. }{\b0 O Conhecimento de Transporte Aquavi\'e1rio de Cargas, modelo 9 (Anexo 26) , ser\'e1 emitido pelos transportadores, antes do in\'edcio da presta\'e7\'e3o d o servi\'e7o, sempre que executarem servi\'e7os de transporte aquavi\'e1rio intermunicipal, in terestadual ou internacional de cargas (Conv. SINIEF 06/89 e Ajustes SINIEF 04/8 9, 08/89 e 14/89). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 255, 1o}{\*\bkmkend 255, 1o }{\b \'a7 1\'ba}{\b0 Os transportadores aquavi\'e1rios de cargas que fizerem us o do regime especial de que cuida o }{\ul\cf5 art. 649 }{\b0 observar\'e3o, tamb \'e9m, as disposi\'e7\'f5es ali contidas. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 255, 2o}{\*\bkmkend 255, 2o }{\b \'a7 2\'ba}{\b0 Na emiss\'e3o do Conhecimento de Transporte Aquavi\'e1rio de Cargas, observar-se-\'e3o, no que couber, as regras dos }{\ul\cf5 arts. 632 a 650}{\b0 , no tocante a subcontrata\'e7\'e3o, redespacho, retorno e devolu\'e7\'e3o de ca rgas, coleta de carga no endere\'e7o do remetente, transporte intermodal, transb ordo de carga, transporte de carga fracionada, dispensa da emiss\'e3o de Conheci mento, transpo rte de mercadoria vendida a pre\'e7os FOB ou CIF e outras situa\'e7\'f5es especi ais. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 256}{\*\bkmkend 256}{\b Art. 256. }{\b0 O Conhecimento de Transporte Aquavi\'e1rio de Cargas conter\'e1, no m\'ed nimo, as seguintes indica\'e7\'f5es: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 256, I}{\*\bkmkend 256, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a denomina\'e7 \'e3o: "CONHEC IMENTO DE TRANSPORTE AQUAVI\'c1RIO DE CARGAS"; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 256, II}{\*\bkmkend 256, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero de ordem, a s \'e9rie, a subs\'e9rie e o n\'famero da via; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 256, III}{\*\bkmkend 256, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a nature za da presta \'e7\'e3o do servi\'e7o, acrescida do respectivo c\'f3digo fiscal; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 256, IV}{\*\bkmkend 256, IV}{\b\

i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o local e a data de emiss \'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 256, V}{\*\bkmkend 256, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identifica\' e7\'e3o do arm ador: o nome, o endere\'e7o e os n\'fameros de inscri\'e7\'e3o, estadual e no CG C; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o da embarca\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o n\'famero da viagem; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub o porto de embarque; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o porto de desembarque; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o porto de transbordo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do embarcador: o nome, o endere \'e7o e demais dados; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do destinat\'e1rio: o nome, o endere\'e7o e os n\'fameros de inscri\'e7\'e3o, estadual e no CGC; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do consignat\'e1rio: o nome, o endere\'e7o e os n\'fameros de inscri\'e7\'e3o, estadual e no CGC; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o n\'famero da Nota Fiscal, o valor e a identifica\' e7\'e3o da car ga transportada: a discrimina\'e7\'e3o da mercadoria, o c\'f3digo, a marca, a qu antidade ou volume, a esp\'e9cie e a unidade de medida em quilogramas, metros c\ 'fabicos ou litros; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub os valores dos componentes do frete; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o valor total da presta\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub a base de c\'e1lculo do imposto; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub a al\'edquota aplic\'e1vel; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub XIX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o valor do ICMS; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o local e a data do embarque; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a especifica\'e7\'e3o do frete: pago ou a pagar; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub a assinatura do armador ou agente; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 256, XXIII}{\*\bkmkend 256, XXII I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XXIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os dados previst os no }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 199}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers ub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 256, 1o}{\*\bkmkend 256, }{\b \'a7 1\'ba}{\b0 As indica\'e7\'f5es dos incisos I, II, V e XXIII ser\'e3o impressas tipograficamente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 256, 2o}{\*\bkmkend 256, }{\b \'a7 2\'ba}{\b0 No transporte internacional, ser\'e3o dispensadas as indic a\'e7\'f5es relativas \'e0s inscri\'e7\'f5es estadual e no CGC, do destinat\'e1r io e/ou do consignat\'e1rio. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 256, 3o}{\*\bkmkend 256, }{\b \'a7 3\'ba}{\b0 O Conhecimento de Transporte Aquavi\'e1rio de Cargas ser\' e1 de tamanho n\'e3o inferior a 21,0cm x 30,0cm. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 257}{\*\bkmkend 257}{\b Art. 257. }{\b0 Na presta\'e7\'e3o intermunicipal de servi\'e7o de transporte aquavi\'e1r io de carga realizada em territ\'f3rio baiano, o Conhecimento de Transporte Aqua vi\'e1rio de C argas ser\'e1 emitido, no m\'ednimo, em 4 vias, que ter\'e3o a seguinte destina\ 'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 1\'aa via ser\'e1 entregue ao tomador do servi\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a 2\'aa via acompanhar\'e1 o transporte at\'e9 o dest ino, podendo s ervir como comprovante de entrega; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a 3\'aa via acompanhar\'e1 o transporte e ser\'e1 re tida pelo fisc o deste Estado, que visar\'e1 obrigatoriamente a 2\'aa via; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a 4\'aa via ficar\'e1 fixa ao bloco, para exibi\'e7\' e3o ao fisco. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 258}{\*\bkmkend 258}{\b Art. 258. }{\b0 Na presta\'e7\'e3o interestadual de servi\'e7o de transporte aquavi\'e1ri o de cargas, o Conhecimento de Transporte Aquavi\'e1rio de Cargas ser\'e1 emitid o com uma via adicional (5\'aa via), que acompanhar\'e1 o transporte para fins de controle do fisco da unidade federada de destino, tendo as demais vias a destina\'e7\'e3o pr evista no artigo anterior. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 258 parg. nico}{\*\bkmkend

1o 2o

3o

25

8 parg. nico}{\b Par\'e1grafo \'fanico.}{\b0 Na presta\'e7\'e3o de servi\'e7o de transporte de mercadorias favorecidas por benef\'edcio fiscal, com destino \'e0 Zona F ranca de Manaus, havendo necessidade de utiliza\'e7\'e3o de via adicional do Con hecimento de Transporte Aquavi\'e1rio de Cargas, esta poder\'e1 ser substitu\'ed da por c\'f3pia reprogr\'e1fica da 1\'aa via do documento. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 259}{\*\bkmkend 259}{\b Art. 259. }{\b0 Nas presta\'e7\'f5es internacionais, poder\'e3o ser exigidas tantas vias do Conhecimento de Transporte Aquavi\'e1rio de Cargas quantas forem necess\'e1ri as para o cont role dos demais \'f3rg\'e3os fiscalizadores. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 260}{\*\bkmkend 260}{\b Art. 260. }{\b0 No transporte internacional, o Conhecimento de Transporte Aquavi\'e1rio d e Cargas poder\'e1 ser redigido em l\'edngua estrangeira, e os valores poder\'e3 o ser expresso s em moeda estrangeira, segundo acordos internacionais. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 261}{\*\bkmkend 261}{\b Art. 261. }{\b0 A Secretaria da Fazenda poder\'e1 dispensar a Autoriza\'e7\'e3o para Impr ess\'e3o de Documentos Fiscais para a impress\'e3o do documento de que trata est a subse\'e7 \'e3o, no caso de transporte aquavi\'e1rio internacional, mediante ato do Direto r de Administra\'e7\'e3o Tribut\'e1ria, ouvida a Ger\'eancia de Informa\'e7\'f5e s Econ\'f4mico-Fiscais. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 261 foi dada pela Altera\'e7\'e3o n\'b a 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub ), para transferir a atribui\'e7\'e3o prevista neste dispositivo, que anteriormente competia ao Diretor do Departamento de Administr a\'e7\'e3o Tri but\'e1ria. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O IV\line Do Conhecimento A\'e9reo \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 262}{\*\bkmkend 262}{\b Art. 262. }{\b0 O Conhecimento A\'e9reo, modelo 10 (Anexo 27), ser\'e1 emitido pelos tran sportadores, antes do in\'edcio da presta\'e7\'e3o do servi\'e7o, sempre que exe cutarem servi \'e7os de transporte aerovi\'e1rio intermunicipal, interestadual ou internaciona l de cargas (Conv. SINIEF 06/89 e Ajustes SINIEF 08/89 e 14/89). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 262, 1o}{\*\bkmkend 262, 1o }{\b \'a7 1\'ba}{\b0 As empresas nacionais e regionais de transporte a\'e9reo d e cargas que fizerem uso do regime especial de que cuida o }{\ul\cf5 art. 647}{\ b0 atende r\'e3o, tamb\'e9m, \'e0s regras ali estabelecidas. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 262, 2o}{\*\bkmkend 262, 2o }{\b \'a7 2\'ba}{\b0 Na emiss\'e3o do Conhecimento A\'e9reo, observar-se-\'e3o, no que couber, as regras dos }{\ul\cf5 arts. 632 a 650}{\b0 , no tocante a subc ontrata \'e7\'e3o, redespacho, retorno e devolu\'e7\'e3o de cargas, coleta de carga no e ndere\'e7o do remetente, transporte intermodal, transbordo de carga, transporte de carga fracionada, dispensa da emiss\'e3o de Conhecimento, transporte de merca doria vendida a pre\'e7os FOB ou CIF e outras situa\'e7\'f5es especiais. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 263}{\*\bkmkend 263}{\b Art. 263. }{\b0 O Conhecimento A\'e9reo conter\'e1, no m\'ednimo, as seguintes indica\'e7 \'f5es:

\par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 263, I}{\*\bkmkend 263, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a denomina\'e7 \'e3o: "CONHEC IMENTO A\'c9REO"; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 263, II}{\*\bkmkend 263, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero de ordem, a s \'e9rie, a subs\'e9rie e o n\'famero da via; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a natureza da presta\'e7\'e3o do servi\'e7o, acresci da do respecti vo c\'f3digo fiscal; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o local e a data de emiss\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 263, V}{\*\bkmkend 263, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identifica\' e7\'e3o do emi tente: o nome, o endere\'e7o e os n\'fameros de inscri\'e7\'e3o, estadual e no C GC; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do remetente: o nome, o endere\ 'e7o e os n \'fameros de inscri\'e7\'e3o, estadual e no CGC; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do destinat\'e1rio: o nome, o endere\'e7o e os n\'fameros de inscri\'e7\'e3o, estadual e no CGC; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub o local de origem; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o local do destino; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a quantidade e a esp\'e9cie de volumes ou de pe\'e7as; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o n\'famero da Nota Fiscal, o valor e a natureza da c arga, bem como a quantidade em quilogramas, metros c\'fabicos ou litros; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub os valores dos componentes do frete; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub o valor total da presta\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a base de c\'e1lculo do ICMS; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a al\'edquota aplic\'e1vel;

\par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o valor do ICMS; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub a especifica\'e7\'e3o do frete: pago ou a pagar; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 263, XVIII}{\*\bkmkend 263, XVII I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XVIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os dados previst os no }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 199}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers ub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 263, 1o}{\*\bkmkend 263, 1o }{\b \'a7 1\'ba}{\b0 As indica\'e7\'f5es dos incisos I, II, V e XVIII ser\'e3o impressas tipograficamente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 263, 2o}{\*\bkmkend 263, 2o }{\b \'a7 2\'ba}{\b0 No transporte internacional, ser\'e3o dispensadas as indic a\'e7\'f5es relativas \'e0s inscri\'e7\'f5es estadual e no CGC do destinat\'e1ri o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 263, 3o}{\*\bkmkend 263, 3o }{\b \'a7 3\'ba}{\b0 O Conhecimento A\'e9reo ser\'e1 de tamanho n\'e3o inferior a 14,8cm x 21,0cm. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 264}{\*\bkmkend 264}{\b Art. 264. }{\b0 Na presta\'e7\'e3o intermunicipal de servi\'e7o de transporte aerovi\'e1r io de cargas realizada em territ\'f3rio baiano, o Conhecimento A\'e9reo ser\'e1 emitido, no m \'ednimo, em 3 vias, com a seguinte destina\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 1\'aa via ser\'e1 entregue ao tomador do servi\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a 2\'aa via acompanhar\'e1 o transporte at\'e9 o dest ino, podendo s ervir como comprovante de entrega; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a 3\'aa via ficar\'e1 presa ao bloco, para exibi\'e7 \'e3o ao fisco . \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 265}{\*\bkmkend 265}{\b Art. 265. }{\b0 Na presta\'e7\'e3o interestadual de servi\'e7o de transporte aerovi\'e1ri o de cargas, o Conhecimento A\'e9reo ser\'e1 emitido com uma via adicional (4\'a a via), que ac ompanhar\'e1 o transporte para fins de controle do fisco da unidade federada de destino, tendo as demais vias a destina\'e7\'e3o prevista no artigo anterior. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 265, parg. nico}{\*\bkmkend 2 65, parg. nico}{\b Par\'e1grafo \'fanico.}{\b0 Na presta\'e7\'e3o de servi\'e7o d e transporte de mercadorias favorecidas por benef\'edcio fiscal, com destino \'e 0 Zona Franca de Manaus, havendo necessidade de utiliza\'e7\'e3o de via adicional do C onhecimento A\'e9reo, esta poder\'e1 ser substitu\'edda por c\'f3pia reprogr\'e1 fica da 1\'aa via do documento. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 266}{\*\bkmkend 266}{\b Art. 266. }{\b0 Nas presta\'e7\'f5es de servi\'e7o de transporte internacional, observarse-\'e1 que: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub poder\'e3o ser exigidas tantas vias do Conhecimento A\

'e9reo quantas forem necess\'e1rias para controle dos demais \'f3rg\'e3os fiscalizadores; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o Conhecimento A\'e9reo poder\'e1 ser redigido em l\' edngua estrang eira, e os valores poder\'e3o ser expressos em moeda estrangeira, segundo acordo s internacionais. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O V\line Do Conhecimento de Transport e Ferrovi\'e1rio de Cargas \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 267}{\*\bkmkend 267}{\b Art. 267. }{\b0 O Conhecimento de Transporte Ferrovi\'e1rio de Cargas, modelo 11 (Anexo 2 8), ser\'e1 emitido pelos transportadores, antes do in\'edcio da presta\'e7\'e3o do servi\'e7o , sempre que executarem o servi\'e7o de transporte ferrovi\'e1rio intermunicipal , interestadual ou internacional de cargas (Conv. SINIEF 06/89 e Conv. ICMS 125/ 89). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 267, 1o}{\*\bkmkend 267, 1o }{\b \'a7 1\'ba}{\b0 Os transportadores ferrovi\'e1rios de cargas que fizerem u so do regime especial de que cuida o art. 648 observar\'e3o, tamb\'e9m, as dispo si\'e7\'f5 es ali contidas. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 267, 2o}{\*\bkmkend 267, 2o }{\b \'a7 2\'ba}{\b0 Na emiss\'e3o do Conhecimento de Transporte Ferrovi\'e1rio de Cargas, observar-se-\'e3o, no que couber, as regras dos }{\ul\cf5 arts. 632 a 650}{\b0 , no tocante a subcontrata\'e7\'e3o, redespacho, retorno e devolu\'e7\'e3o de ca rgas, coleta de carga no endere\'e7o do remetente, transporte intermodal, transb ordo de carga, transporte de carga fracionada, transporte de mercadoria vendida a pre\'e7os FO B ou CIF e outras situa\'e7\'f5es especiais. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 268}{\*\bkmkend 268}{\b Art. 268. }{\b0 O Conhecimento de Transporte Ferrovi\'e1rio de Cargas conter\'e1, no m\'e dnimo, as seguintes indica\'e7\'f5es: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 268, I}{\*\bkmkend 268, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a denomina\'e7 \'e3o "CONHECI MENTO DE TRANSPORTE FERROVI\'c1RIO DE CARGAS"; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 268, II}{\*\bkmkend 268, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero de ordem, a s \'e9rie, a subs\'e9rie e o n\'famero das vias; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a natureza da presta\'e7\'e3o do servi\'e7o, acresci da do respecti vo c\'f3digo fiscal; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o local e a data da emiss\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 268, V}{\*\bkmkend 268, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identifica\' e7\'e3o do emi tente: o nome, o endere\'e7o e os n\'fameros de inscri\'e7\'e3o, estadual e no C GC; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do remetente: o nome, o endere\ 'e7o e os n \'fameros de inscri\'e7\'e3o, estadual e no CGC; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do destinat\'e1rio: o nome, o endere\'e7o e os n\'fameros de inscri\'e7\'e3o, estadual e no CGC; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub a proced\'eancia; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o destino; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a condi\'e7\'e3o do carregamento e a identifica\'e7\'e 3o do vag\'e3o ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a via de encaminhamento; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a quantidade e a esp\'e9cie de volumes ou pe\'e7as; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub o n\'famero da Nota Fiscal que acobertar o tr\'e2ns ito da mercado ria transportada, o valor e a natureza da carga, bem como a quantidade em quilog ramas, metros c\'fabicos ou litros; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub os valores dos componentes tribut\'e1veis do frete, destacados dos n\'e3o-tribut\'e1veis, podendo os componentes de cada grupo ser lan\'e7ados eng lobadamente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o valor total da presta\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a base de c\'e1lculo do ICMS; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub a al\'edquota aplic\'e1vel; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub o valor do ICMS; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a especifica\'e7\'e3o do frete: pago ou a pagar; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 268, XX}{\*\bkmkend 268, XX}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XX - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os dados pr evistos no art . 199. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 268, 1o}{\*\bkmkend 268, 1o }{\b \'a7 1\'ba}{\b0 As indica\'e7\'f5es dos incisos I, II, V e XX ser\'e3o imp ressas tipograficamente.

\par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 268, 2o}{\*\bkmkend 268, 2o }{\b \'a7 2\'ba}{\b0 O Conhecimento de Transporte Ferrovi\'e1rio de Cargas ser\ 'e1 de tamanho n\'e3o inferior a 19,0cm x 28,0cm. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 269}{\*\bkmkend 269}{\b Art. 269. }{\b0 Na presta\'e7\'e3o intermunicipal de servi\'e7o de transporte ferrovi\'e1 rio de cargas realizada em territ\'f3rio baiano, o Conhecimento de Transporte Fe rrovi\'e1rio d e Cargas ser\'e1 emitido, no m\'ednimo, em 3 vias, com a seguinte destina\'e7\'e 3o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 1\'aa via acompanhar\'e1 o transporte at\'e9 o desti no, quando dev er\'e1 ser entregue ao destinat\'e1rio; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a 2\'aa via ser\'e1 entregue ao remetente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a 3\'aa via ficar\'e1 fixa ao bloco, para exibi\'e7\ 'e3o ao fisco. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 270}{\*\bkmkend 270}{\b Art. 270. }{\b0 Na presta\'e7\'e3o interestadual de servi\'e7o de transporte ferrovi\'e1r io de cargas, o Conhecimento de Transporte Ferrovi\'e1rio de Cargas ser\'e1 emit ido com uma vi a adicional (4\'aa via), que acompanhar\'e1 o transporte para fins de controle d o fisco da unidade federada de destino, tendo as demais vias a destina\'e7\'e3o prevista no artigo anterior. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O V-A\line Do Conhecimento de Transpo rte Multimodal de Cargas \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A Subse\'e7\'e3o V-A foi acrescentada \'e0 Se\'e7\'e3o III, do Cap\' edtulo III do T\'edtulo II pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 270-A, caput}{\*\bkmkend 270-A, c aput}{\*\bkmkstart A16}{\*\bkmkend A16}{\b Art. 270-A. }{\b0 O Conhecimento de T ransporte Multimodal de Cargas, modelo 26, ser\'e1 utilizado pelo Operador de Tr ansporte Multi modal-OTM, que executar servi\'e7o de transporte Intermunicipal, interestadual e internacional de cargas, em ve\'edculo pr\'f3prio, afretado ou por interm\'e9di o de terceiros sob sua responsabilidade, utilizando duas ou mais modalidades de transporte, de sde a origem at\'e9 o destino. (Lei Federal n. 9.611, de 19 de fevereiro de 1998 ). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 270-A foi acrescentado pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 270-B}{\*\bkmkend 270-B}{\b Art. 270-B. }{\b0 O documento referido no }{\b0\ul\cf5 art. 270-A}{\b0 conter\'e1, n o m\'ednimo, as seguintes indica\'e7\'f5es: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\

brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 270-B foi acrescentado pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03). \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a denomina\'e7\'e3o: \'93Conhecimento de Transporte Mu ltimodal de Ca rgas\'94; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub espa\'e7o para c\'f3digo de barras; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o n\'famero de ordem, a s\'e9rie e subs\'e9rie e o n \'famero da vi a; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a natureza da presta\'e7\'e3o do servi\'e7o, o C\'f3d igo Fiscal de Opera\'e7\'f5es e Presta\'e7\'f5es -CFOP e o C\'f3digo da Situa\'e7\'e3o Tribut\ 'e1ria; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o local e a data da emiss\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do emitente: o nome, o endere\' e7o e os n\'fa meros de inscri\'e7\'e3o, na unidade federada e no CNPJ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub do frete: pago na origem ou a pagar no destino; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub dos locais de in\'edcio e t\'e9rmino da presta\'e7\ 'e3o multimoda l, munic\'edpio e UF; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do remetente: o nome, o endere\ 'e7o e os n \'fameros de inscri\'e7\'e3o, na unidade federada e no CNPJ ou CPF; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o destinat\'e1rio: o endere\'e7o e os n\'fameros de inscri\'e7\'e3o, na unidade federada e no CNPJ ou CPF; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XI -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do consignat\'e1rio: o nome, o endere\'e7o e os n\'fameros de inscri\'e7\'e3o, na unidade federada e no CNPJ ou CPF; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do redespacho: o nome, o ender e\'e7o e os n

\'fameros de inscri\'e7\'e3o, na unidade federada e no CNPJ ou CPF; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o dos modais e dos transportado res: o local d e in\'edcio, de t\'e9rmino e da empresa respons\'e1vel por cada modal; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a mercadoria transportada: natureza da carga, esp\'e 9cie ou acondi cionamento, quantidade, peso em quilograma (kg), metro c\'fabico (m3) ou litro ( l), o n\'famero da nota fiscal e o valor da mercadoria; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a composi\'e7\'e3o do frete de modo que permita a sua perfeita iden tifica\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o valor total da presta\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o valor n\'e3o tributado; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XVIII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub a base de c\'e1lculo do ICMS; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a al\'edquota aplic\'e1vel; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o valor do ICMS; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXI -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do ve\'edculo transportador: d ever\'e1 ser i ndicada a placa do ve\'edculo tracionado, do reboque ou semi-reboque e a placa d os demais ve\'edculos ou da embarca\'e7\'e3o, quando houver; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub no campo "INFORMA\'c7\'d5ES COMPLEMENTARES": outros dados de inte resse do emitente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub no campo \'93RESERVADO AO FISCO\'94: indica\'e7\'f 5es estabeleci das na legisla\'e7\'e3o e outras de interesse do fisco; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXIV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a data, a identifica\'e7\'e3o e a assinatura do exp edidor; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a data, a identifica\'e7\'e3o e a assinatura do O perador do Tra nsporte Multimodal; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXVI -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a data, a identifica\'e7\'e3o e a assinatura do des

tinat\'e1rio; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XXVII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub o nome, o endere\'e7o e os n\'fameros de inscri\'e 7\'e3o, na uni dade federada e no CNPJ, do impressor do documento, a data e a quantidade de imp ress\'e3o, o n\'famero de ordem do primeiro e do \'faltimo documento impresso e as respectivas s\'e9rie e subs\'e9rie e o n\'famero da autoriza\'e7\'e3o para im press\'e3o dos documentos fiscais. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }As indica\'e7\'f5es dos i ncisos I, III, VI e XXVII do {\i \'93caput\'94} do art. 270-B ser\'e3o impressas . \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }O Conhecimento de Transpor te Multimodal de Cargas ser\'e1 de tamanho n\'e3o inferior a 21,0 x 29,7 cm, em qualquer sentido. \par \pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart _Hlt438473570}{\*\bkmkend _H lt438473570}{\b \'a7 3\'ba }No transporte de carga fracionada ou na unitiza\'e7\ 'e3o da mercadoria, ser\'e3o dispensadas as indica\'e7\'f5es do inciso XXI deste artigo, bem c omo as vias dos conhecimentos mencionadas no inciso III do art. 270-D e a via ad icional prevista no art. 270-E, desde que seja emitido o Manifesto de Carga, mod . 25, de que trata o inciso XVII do art. 192. \par \pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 270-C}{\*\bkmkend 270-C}{\*\bkmkst art _Hlt438471730}{\*\bkmkend _Hlt438471730}{\b Art. 270-C. }{\b0 O CTMC ser\'e1 emitido antes do in\'edcio da presta\'e7\'e3o do servi\'e7o, sem preju\'edzo da emiss\'e3o do Conhecimento de Transporte correspondente a cada modal. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 270-C foi acrescentado pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico.} A presta\'e7\ 'e3o do servi\'e7o dever\'e1 ser acobertada pelo CTMC e pelos Conhecimentos de T ransporte correspondente a cada modal. \par \pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 270-D}{\*\bkmkend 270-D}{\b Art. 2 70-D. }{\b0 Na presta\'e7\'e3o de servi\'e7o para destinat\'e1rio localizado na mesma unidade federada de in\'edcio do servi\'e7o, o Conhecimento de Transporte Multimodal de Cargas ser\'e1 emitido, no m\'ednimo, em 4 (quatro) vias, que ter\'e3o a seguint e destina\'e7\'e3o: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 270-D foi acrescentado pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03). \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 1\'aa via ser\'e1 entregue ao tomador do servi\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 2\'aa via ficar\'e1 fixa ao bloco para exibi\'e7\'e 3o ao fisco; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub a 3\'aa via ter\'e1 o destino previsto na legisla\'e 7\'e3o da unid ade federada de in\'edcio do servi\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 4\'aa via acompanhar\'e1 o transporte at\'e9 o dest ino, podendo s ervir de comprovante de entrega. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 270-E}{\*\bkmkend 270-E}{\b Art. 270-E. }{\b0 Na presta\'e7\'e3o de servi\'e7o para destinat\'e1rio localizado em unidade federada diversa a do in\'edcio do servi\'e7o, o Conhecimento de Transp orte Multimoda l de Cargas ser\'e1 emitido com uma via adicional (5\'aa via), que acompanhar\'e 1 o transporte para fins de controle do fisco do destino. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 270-E foi acrescentado pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba }Poder\'e1 ser acrescentad a via adicional, a partir da 4\'aa ou 5\'aa via, conforme o caso, a ser entregue ao tomador do servi\'e7o no momento do embarque da mercadoria, a qual poder\'e1 ser substitu \'edda por c\'f3pia reprogr\'e1fica da 4\'aa via do documento. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba }Nas presta\'e7\'f5es de se rvi\'e7o de transporte de mercadorias abrangidas por benef\'edcios fiscais, com destino \'e0 Zona Franca de Manaus, havendo necessidade de utiliza\'e7\'e3o de v ia adicional C onhecimento de Transporte Multimodal de Cargas - CTMC, esta poder\'e1 ser substi tu\'edda por c\'f3pia reprogr\'e1fica da 1\'aa via do documento. \par \pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 270-F}{\*\bkmkend 270-F}{\b Art. 2 70-F. }{\b0 Nas presta\'e7\'f5es internacionais poder\'e3o ser exigidas tantas v ias do Conhecimento de Transporte Multimodal Cargas, quantas forem necess\'e1ria s para o contr ole dos demais \'f3rg\'e3os fiscalizadores. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 270-F foi acrescentado pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 270-G}{\*\bkmkend 270-G}{\b Art. 270-G.}{ }{\b0 Quando o Operador de Transporte Multimodal - OTM utilizar servi\ 'e7o de terceiros, dever\'e3o ser adotados os seguintes procedimentos: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 270-G foi acrescentado pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03). \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o terceiro que receber a carga: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub emitir\'e1 conhecimento de transporte, lan\'e7an

do o frete e o imposto correspondente ao servi\'e7o que lhe couber executar, informando de que se trata de servi\'e7o multimodal e a raz\'e3o social e os n\'fameros de inscri \'e7\'e3o na unidade federada e no CNPJ do OTM; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub anexar\'e1 a 4\'aa via do conhecimento de transp orte emitido n a forma da al\'ednea anterior, \'e0 4\'aa via do conhecimento emitido pelo OTM, os quais acompanhar\'e3o a carga at\'e9 o seu destino; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub entregar\'e1 ou remeter\'e1 a 1\'aa via do conhe cimento de tra nsporte, emitido na forma da al\'ednea \'93a\'94 deste inciso, ao OTM no prazo d e 5 (cinco) dias, contados da data do recebimento da carga; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o Operador de Transportador Multimodal de cargas: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub anotar\'e1 na via do conhecimento que ficar\'e1 em seu poder, o nome do transportador, o n\'famero, a s\'e9rie e subs\'e9rie e a data do conhe cimento referido na al\'ednea \'93a\'94 do inciso I, deste artigo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub arquivar\'e1 em pasta pr\'f3pria os conhecimento s recebidos pa ra efeito de comprova\'e7\'e3o de cr\'e9dito do ICMS, quando for o caso. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O VI\line Do Despacho de Transporte \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 271}{\*\bkmkend 271}{\b Art. 271. }{\b0\cf0 Em substitui\'e7\'e3o ao Conhecimento de Transporte, poder\'e1 ser em itido o Despacho de Transporte, modelo 17 (Anexo 29), por empresa transportadora inscrita nest e Estado na condi\'e7\'e3o de contribuinte normal que, tendo sido contratada par a presta\'e7\'e3o de servi\'e7o de transporte de carga, e j\'e1 havendo realizad o parte da presta\'e7\'e3o, subcontratar, na modalidade de redespacho, transport ador aut\'f4no mo ou ve\'edculo de empresa transportadora n\'e3o inscrita neste Estado para con cluir a execu\'e7\'e3o de servi\'e7o em ve\'edculo diverso do origin\'e1rio, des de que o pre\'e7o do servi\'e7o tenha sido cobrado pela transportadora at\'e9 o destino da car ga (}{\b0 Conv. SINIEF}{\b0\cf0 06/89 e }{\b0 Ajustes SINIEF}{\b0\cf0 01/89, 7 /89 e 14/89). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota :}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub A reda\'e7\'e3o atual do artigo 271 foi dada pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 746 6, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub para acrescentar a express\'e3o "}{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub na condi\'e7\'e3o de contribuinte normal}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ", efeit

os a partir de 01/01/99. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 272}{\*\bkmkend 272}{\b Art. 272. }{\b0 O Despacho de Transporte conter\'e1 as seguintes indica\'e7\'f5es: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 272, I}{\*\bkmkend 272, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a denomina\'e7 \'e3o: "DESPAC HO DE TRANSPORTE"; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 272, II}{\*\bkmkend 272, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero de ordem, a s \'e9rie, a subs\'e9rie e o n\'famero da via; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o local e a data da emiss\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 272, IV}{\*\bkmkend 272, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identific a\'e7\'e3o do emitente: o nome, o endere\'e7o e os n\'fameros de inscri\'e7\'e3o, estadual e n o CGC; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a proced\'eancia; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o destino; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o remetente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub as informa\'e7\'f5es relativas ao Conhecimento orig in\'e1rio e o n\'famero de cargas desmembradas; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o n\'famero da Nota Fiscal, o valor e a natureza da c arga, bem como a quantidade em quilogramas, metros c\'fabicos ou litros; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do transportador: nome do motori sta, CPF, IAPA S, placa policial do ve\'edculo/unidade da Federa\'e7\'e3o, n\'famero do certifi cado do ve\'edculo, n\'famero da carteira de habilita\'e7\'e3o e endere\'e7o com pleto; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o c\'e1lculo do frete pago ao transportador: valor do frete, IAPAS reembolsado, IR-Fonte e valor l\'edquido pago; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a assinatura do transportador; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub a assinatura do emitente;

\par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o valor do ICMS retido; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 272, XV}{\*\bkmkend 272, XV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os dados pr evistos no art . 199. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 272, 1o}{\*\bkmkend 272, 1o }{\b \'a7 1\'ba}{\b0 As indica\'e7\'f5es dos incisos I, II, IV e XV ser\'e3o im pressas tipograficamente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 272, 2o}{\*\bkmkend 272, 2o }{\b \'a7 2\'ba}{\b0 O Despacho de Transporte ser\'e1 emitido antes do in\'edci o da presta\'e7\'e3o do servi\'e7o, devendo ser individualizado para cada ve\'ed culo. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 272, 3o}{\*\bkmkend 272, 3o }{\b \'a7 3\'ba}{\b0 O Despacho de Transporte ser\'e1 emitido, no m\'ednimo, em 3 vias, com a seguinte destina\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 1\'aa e a 2\'aa vias ser\'e3o entregues ao transport ador aut\'f4no mo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a 3\'aa via ficar\'e1 presa ao bloco para exibi\'e7\' e3o ao fisco. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 273}{\*\bkmkend 273}{\b Art. 273. }{\b0 Observar-se-\'e1 o disposto no}{\b0\ul\cf5 art. 635}{\b0 , no tocante: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub ao tratamento fiscal dispensado ao redespacho; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub ao imposto devido pelo transportador aut\'f4nomo, a s er retido pela empresa transportadora; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub \'e0 contrata\'e7\'e3o da complementa\'e7\'e3o de tr ansporte por e mpresa estabelecida em unidade federada diversa daquela onde for executado o ser vi\'e7o. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 274}{\*\bkmkend 274}{\b Art. 274. }{\b0 Somente ser\'e1 permitida a ado\'e7\'e3o do documento Despacho de Transpo rte em presta\'e7\'f5es interestaduais se a empresa contratante possuir estabele cimento inscri to na unidade federada do in\'edcio da complementa\'e7\'e3o do servi\'e7o. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O VII\line Da Ordem de Coleta de Carg as \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 275}{\*\bkmkend 275}{\b Art. 275. }{\b0 O estabelecimento transportador que executar servi\'e7o de coleta de carg as no endere\'e7o do remetente emitir\'e1 o documento Ordem de Coleta de Cargas, modelo 20 (An exo 30). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 276}{\*\bkmkend 276}{\b Art. 276. }{\b0 A Ordem de Coleta de Cargas conter\'e1, no m\'ednimo, as seguintes indica \'e7\'f5es (Conv. SINIEF 06/89 e Ajuste SINIEF 01/89): \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 276,I}{\*\bkmkend 276,I}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul

0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a denomina\'e7\' e3o: "ORDEM DE COLETA DE CARGAS"; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 276, II}{\*\bkmkend 276, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero de ordem, a s \'e9rie, a subs\'e9rie e o n\'famero da via; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 276, III}{\*\bkmkend 276, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o local e a data da em iss\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 276, IV}{\*\bkmkend 276, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identific a\'e7\'e3o do emitente: o nome, o endere\'e7o e os n\'fameros de inscri\'e7\'e3o, estadual e n o CGC; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 276, V}{\*\bkmkend 276, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identifica\' e7\'e3o do cli ente: o nome e o endere\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 276, VI}{\*\bkmkend 276, VI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a quantidad e de volumes a serem coletados; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 276, VII}{\*\bkmkend 276, VII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'fam ero e a data d o documento fiscal que acompanha a mercadoria ou bem; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 276, VIII}{\*\bkmkend 276, VIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a ass inatura do rec ebedor; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 276, IX}{\*\bkmkend 276, IX}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os dados pr evistos no art . 199. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 276, 1o}{\*\bkmkend 276, }{\b \'a7 1\'ba}{\b0 As indica\'e7\'f5es dos incisos I, II, IV e IX ser\'e3o im pressas tipograficamente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 276, 2o}{\*\bkmkend 276, }{\b \'a7 2\'ba}{\b0 A Ordem de Coleta de Cargas ser\'e1 de tamanho n\'e3o infe rior a 14,8cm x 21cm, em qualquer sentido. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 276, 3o}{\*\bkmkend 276, }{\b \'a7 3\'ba}{\b0 A Ordem de Colega de Cargas ser\'e1 emitida antes da colet a da mercadoria ou bem, e destina-se a documentar o tr\'e2nsito ou transporte, i ntra ou in termunicipal, neste Estado, da carga coletada, do endere\'e7o do remetente at\'e 9 o do transportador, onde ser\'e1 emitido o respectivo Conhecimento de Transpor te. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 276, 4o}{\*\bkmkend 276, }{\b \'a7 4\'ba }{\b0 Quando do recebimento da carga no estabelecimento do trans portador que houver efetuado a coleta, ser\'e1 emitido, obrigatoriamente, o Conh

1o 2o 3o

4o

ecimento d e Transporte correspondente a cada carga coletada. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 276, 5o}{\*\bkmkend 276, 5o }{\b \'a7 5\'ba}{\b0 Quando da coleta de mercadoria ou bem, a Ordem de Coleta d e Cargas ser\'e1 emitida, no m\'ednimo, em 3 vias, que ter\'e3o a seguinte desti na\'e7\'e3 o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 1\'aa via acompanhar\'e1 a mercadoria coletada desde o endere\'e7o do remetente at\'e9 o do transportador, devendo ser arquivada ap\'f3s a emiss\' e3o do respectivo conhecimento de carga; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a 2\'aa via ser\'e1 entregue ao remetente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a 3\'aa via ficar\'e1 presa ao bloco, para exibi\'e7 \'e3o ao fisco . \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O VIII\line Do Manifesto de Carga \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 277}{\*\bkmkend 277}{\b Art. 277. }{\b0 O Manifesto de Carga, modelo 25 (Anexo 31), poder\'e1 ser emitido por tra nsportador, antes do in\'edcio da presta\'e7\'e3o do servi\'e7o, em rela\'e7\'e3 o a cada ve \'edculo, no caso de transporte de carga fracionada, assim entendida a que corre sponder a mais de um Conhecimento de Transporte (Conv. SINIEF 06/89 e Ajustes SI NIEF 7/89, 14/89 e 15/89). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 278}{\*\bkmkend 278}{\b Art. 278. }{\b0 O Manifesto de Carga conter\'e1, no m\'ednimo, as seguintes indica\'e7\'f 5es: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 278, I}{\*\bkmkend 278, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a denomina\'e7 \'e3o: "MANIFE STO DE CARGA"; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 278, II}{\*\bkmkend 278, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero de ordem; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 278, III}{\*\bkmkend 278, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identi fica\'e7\'e3o do emitente: nome, endere\'e7o e n\'fameros de inscri\'e7\'e3o, estadual e no CG C; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o local e a data da emiss\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do ve\'edculo transportador: n\' famero da plac a policial, Munic\'edpio e unidade da Federa\'e7\'e3o do registro do ve\'edculo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do condutor do ve\'edculo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s

had0\f0\fs24\cf0\nosupersub os n\'fameros de ordem, as s\'e9ries e as subs\'e9ri es dos Conheci mentos de Transporte; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub os n\'fameros das Notas Fiscais; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o nome do remetente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o nome do destinat\'e1rio; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o valor da mercadoria; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 278, XII}{\*\bkmkend 278, XII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os dados previstos no art. 199. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 278, 1o}{\*\bkmkend 278, 1o }{\b \'a7 1\'ba}{\b0 As indica\'e7\'f5es dos incisos I, II, III e XII ser\'e3o impressas tipograficamente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 278, 2o}{\*\bkmkend 278, 2o }{\b \'a7 2\'ba}{\b0 A utiliza\'e7\'e3o do Manifesto de Carga implica: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a dispensa da indica\'e7\'e3o prevista no inciso X do art. 251, acer ca da identifica\'e7\'e3o do ve\'edculo transportador; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a dispensa da indica\'e7\'e3o prevista no}{\b0\i0\ul\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub \'a7 1\'ba do art. 634}{\b0 \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , relativa \'e0 subcontrata\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a dispensa da 3\'aa via do Conhecimento de Transport e nas presta \'e7\'f5es internas (art. 252, III) e da via adicional nas presta\'e7\'f5es inte restaduais (}{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosup ersub art. 253}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\no supersub ). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 278, 3o}{\*\bkmkend 278, 3o }{\b \'a7 3\'ba}{\b0 O Manifesto de Carga ser\'e1 emitido, no m\'ednimo: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub em 2 vias, na presta\'e7\'e3o intermunicipal de servi\ 'e7o de transp orte de carga em territ\'f3rio baiano, com a seguinte destina\'e7\'e3o: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 278, 3o, I, a}{\*\bkmkend 278, 3o, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub a 1 \'aa via permanecer\'e1 em poder do transportador, at\'e9 o destino final de tod a a carga, devendo ser arquivada, finalmente, pelo emitente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 278, 3o, I, b}{\*\bkmkend 278, 3o, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos

upersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub a 2 \'aa via poder\'e1 ser retida pelo fisco estadual; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub em 3 vias, na presta\'e7\'e3o interestadual, obedecid a a destina \'e7\'e3o indicada no inciso anterior, devendo a 3\'aa via acompanhar, tamb\'e9m , o transporte, para controle do fisco de destino. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O IX\line Da Autoriza\'e7\'e3o de Car regamento e Transporte (ACT) \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 279}{\*\bkmkend 279}{\b Art. 279. }{\b0 As empresas de transporte de cargas a granel de combust\'edveis l\'edquid os ou gasosos e de produtos qu\'edmicos ou petroqu\'edmicos que, no momento da c ontrata\'e7 \'e3o do servi\'e7o, n\'e3o conhe\'e7am os dados relativos ao peso, \'e0 dist\'e 2ncia e ao valor da presta\'e7\'e3o do servi\'e7o, poder\'e3o emitir o documento Autoriza\'e7\'e3o de Carregamento e Transporte (ACT), modelo 24 (Anexo32), para posterior emi ss\'e3o do Conhecimento de Transporte Rodovi\'e1rio de Cargas, observadas as seg uintes disposi\'e7\'f5es (Ajustes SINIEF 2/89, 13/89, 06/90 e 01/93): \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub na Autoriza\'e7\'e3o de Carregamento e Transporte deve r\'e3o ser ano tados o n\'famero, a data e a s\'e9rie do Conhecimento de Transporte Rodovi\'e1r io de Cargas, e a indica\'e7\'e3o: "Emitida conforme Ajuste SINIEF 2/89 e art. 2 79 do RICMS-BA"; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a Autoriza\'e7\'e3o de Carregamento e Transporte ser\ 'e1 emitida an tes do in\'edcio da presta\'e7\'e3o do servi\'e7o, em 6 vias, no m\'ednimo, com a seguinte destina\'e7\'e3o: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 279, II, a}{\*\bkmkend 27 9, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a 1\'aa via ac ompanhar\'e1 o transporte e retornar\'e1 ao emitente para emiss\'e3o do Conhecim ento de Transporte Rodovi\'e1rio de Cargas, devendo ser arquivada juntamente com a via fixa do Conhecimento; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 279, II, b}{\*\bkmkend 27 9, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a 2\'aa via ac ompanhar\'e1 o transporte, para fins de controle do fisco da unidade federada de origem; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 279, II, c}{\*\bkmkend 27 9, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a 3\'aa via se r\'e1 entregue ao destinat\'e1rio; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 279, II, d}{\*\bkmkend 27 9, II, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a 4\'aa via se r\'e1 entregue ao remetente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 279, II, e}{\*\bkmkend 27 9, II, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub

a 5\'aa via ac ompanhar\'e1 o transporte, e destina-se a controle do fisco da unidade federada de destino; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 279, II, f}{\*\bkmkend 27 9, II, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a 6\'aa via se r\'e1 arquivada para exibi\'e7\'e3o ao fisco; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub nas presta\'e7\'f5es de servi\'e7o de transporte de mercadorias fa vorecidas por benef\'edcios fiscais, com destino \'e0 Zona Franca de Manaus, hav endo necessidade de utiliza\'e7\'e3o de via adicional da Autoriza\'e7\'e3o de Ca rregamento e Transporte, esta poder\'e1 ser substitu\'edda por c\'f3pia reprogr\ 'e1fica da 1 \'aa via do documento, que substituir\'e1 o Conhecimento de Transporte para os e feitos dos }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupe rsub \'a7\'a7 1\'ba e seguintes do art. 597}{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f0\fs24\cf0\nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o transportador dever\'e1 emitir o Conhecimento de Tr ansporte Rodov i\'e1rio de Cargas correspondente \'e0 Autoriza\'e7\'e3o de Carregamento e Trans porte no momento do retorno da 1\'aa via deste documento, sendo que este retorno dever\'e1 ser feito em prazo n\'e3o superior a 5 dias; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub para fins de apura\'e7\'e3o e recolhimento do ICMS, se r\'e1 consider ada a data da emiss\'e3o da Autoriza\'e7\'e3o de Carregamento e Transporte; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub utiliza\'e7\'e3o, pelo transportador, do regime de qu e trata este a rtigo fica vinculada \'e0s seguintes exig\'eancias: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 279, VI, a}{\*\bkmkend 27 9, VI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub inscri\'e7\'e3 o no cadastro estadual, na condi\'e7\'e3o de contribuinte normal, se neste Estad o tiver in\'edcio a presta\'e7\'e3o do servi\'e7o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 279, VI, b}{\*\bkmkend 27 9, VI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub inscri\'e7\'e3 o no cadastro de contribuintes da unidade da Federa\'e7\'e3o onde houver sido in iciada a presta\'e7\'e3o do servi\'e7o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 279, VI, c}{\*\bkmkend 27 9, VI, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub apresenta\'e7 \'e3o, dentro dos prazos e nas condi\'e7\'f5es previstas neste Regulamento, das informa\'e7\'f5es econ\'f4mico-fiscais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 279, VI, d}{\*\bkmkend 27 9, VI, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub recolhimento d

o tributo devido, na forma e prazos regulamentares. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 279, 1o}{\*\bkmkend 279, 1o }{\b \'a7 1\'ba}{\b0 O documento referido neste artigo conter\'e1, no m\'ednimo , as seguintes indica\'e7\'f5es: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 279, 1o, I}{\*\bkmkend 279, 1o, I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - } {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a deno mina\'e7 \'e3o: "AUTORIZA\'c7\'c3O DE CARREGAMENTO E TRANSPORTE"; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 279, 1o, II}{\*\bkmkend 279, 1o, II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n \'famero d e ordem, a s\'e9rie e o n\'famero da via; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 279, 1o, III}{\*\bkmkend 279, 1o , III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o local e a data da emiss\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 279, 1o, IV}{\*\bkmkend 279, 1o, IV}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a i dentifica \'e7\'e3o do emitente: o nome, o endere\'e7o e os n\'fameros de inscri\'e7\'e3o, estadual e no CGC; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do remetente e do destinat\'e1ri o: os nomes, o s endere\'e7os e os n\'fameros de inscri\'e7\'e3o, estadual e no CGC; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a indica\'e7\'e3o relativa ao consignat\'e1rio; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o n\'famero da Nota Fiscal, o valor da mercadoria, a natureza da c arga, bem como a quantidade em toneladas, quilogramas, metros c\'fabicos ou litr os; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub os locais de carga e de descarga, com as respectiva s datas, hor \'e1rios, quilometragem inicial e final; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub as assinaturas do emitente e do destinat\'e1rio; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 279, 1o, X}{\*\bkmkend 279, 1o, X}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - } {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os dad os previst os no art. 199. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 279, 2o}{\*\bkmkend 279, 2o }{\b \'a7 2\'ba}{\b0 As indica\'e7\'f5es dos incisos I, II, IV e X do par\'e1gr afo anterior ser\'e3o impressas tipograficamente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 279, 3o}{\*\bkmkend 279, 3o }{\b \'a7 3\'ba}{\b0 A Autoriza\'e7\'e3o de Carregamento e Transporte ser\'e1 d e tamanho n\'e3o inferior a 15cm x 21cm. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 279, 4o}{\*\bkmkend 279, 4o }{\b \'a7 4\'ba }{\b0 Aplicam-se ao documento previsto neste artigo as normas re

lativas aos demais documentos fiscais. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O X\line Do Bilhete de Passagem Rodov i\'e1rio \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 280}{\*\bkmkend 280}{\b Art. 280. }{\b0 O Bilhete de Passagem Rodovi\'e1rio, modelo 13 (Anexo 33), ser\'e1 emitid o pelos transportadores, antes do in\'edcio da presta\'e7\'e3o do servi\'e7o, se mpre que execu tarem servi\'e7o de transporte rodovi\'e1rio intermunicipal, interestadual ou in ternacional de passageiros (Conv. SINIEF 06/89 e Ajuste SINIEF 01/89). observado o disposto no art. 238. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 280 foi dada pela Altera\'e7\'e3o n\'b a 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02).\line \line }{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao artigo 280 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DO E de 16/09/99):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub "Art. 280. O Bilhete de Passagem Rodovi\'e1rio, modelo 13 (Anexo 33), ser\'e1 em itido pelos transportadores, antes do in\'edcio da presta\'e7\'e3o do servi\'e7o , sempre que executarem servi\'e7o de transporte rodovi\'e1rio intermunicipal, i nterestadual o u internacional de passageiros (Conv. SINIEF 06/89 e Ajuste SINIEF 01/89), obser vado o disposto no \'a7 7\'ba do art. 201."\line \line }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, ef eitos at\'e9 1 5/09/99:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub " }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Art. 280. O Bilhete de Passagem Rodovi\'e1rio, modelo 13 (Anexo 33), ser\'e 1 emitido pelo s transportadores, antes do in\'edcio da presta\'e7\'e3o do servi\'e7o, sempre q ue executarem servi\'e7o de transporte rodovi\'e1rio intermunicipal, interestadu al ou internacional de passageiros (Conv. SINIEF 06/89 e Ajuste SINIEF 01/89)}{\ b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 281}{\*\bkmkend 281}{\b Art. 281. }{\b0 O Bilhete de Passagem Rodovi\'e1rio conter\'e1, no m\'ednimo, as seguinte s indica\'e7\'f5es: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 281, I}{\*\bkmkend 281, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a denomina\'e7 \'e3o: "BILHET E DE PASSAGEM RODOVI\'c1RIO"; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 281, II}{\*\bkmkend 281, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero de ordem, a s \'e9rie, a subs\'e9rie e o n\'famero da via; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 281, III}{\*\bkmkend 281, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a data d a emiss\'e3o, bem como a data e hora do embarque; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 281, IV}{\*\bkmkend 281, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identific

a\'e7\'e3o do emitente: o nome, o endere\'e7o e os n\'fameros de inscri\'e7\'e3o, estadual e n o CGC; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o percurso; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o valor do servi\'e7o prestado, bem como os acr\'e9sc imos a qualque r t\'edtulo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o valor total da presta\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub o local da emiss\'e3o, ainda que por meio de c\'f3d igo, a saber: matriz, filial, ag\'eancia, posto ou ve\'edculo onde for emitido o Bilhete de Pa ssagem Rodovi\'e1rio; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 281, IX}{\*\bkmkend 281, IX}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a observa\' e7\'e3o: "O pa ssageiro manter\'e1 em seu poder este Bilhete para fins de fiscaliza\'e7\'e3o em viagem"; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub os dados previstos no art. 199. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 281, 1o}{\*\bkmkend 281, 1o }{\b \'a7 1\'ba}{\b0 As indica\'e7\'f5es dos incisos I, II, IV, IX e X ser\'e3o impressas tipograficamente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 281, 2o}{\*\bkmkend 281, 2o }{\b \'a7 2\'ba}{\b0 O documento de que trata este artigo ser\'e1 de tamanho n\ 'e3o inferior a 5,2cm x 7,4cm, em qualquer sentido. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 282}{\*\bkmkend 282}{\b Art. 282. }{\b0 O Bilhete de Passagem Rodovi\'e1rio ser\'e1 emitido, no m\'ednimo, em 2 v ias, com a seguinte destina\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 1\'aa via ser\'e1 entregue ao passageiro, que dever\ 'e1 conserv \'e1-la durante a viagem; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso I do }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 282}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 147 (De creto n\'ba 13165, de 11/08/11, DOE de 12/08/11), efeitos a partir de 01/06/11.\ line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Reda\'e7 \'e3o origin\'e1ria, efeitos at\'e9 31/05/11:\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - a 1\'aa via ficar\'e1 em poder do emitente, para exibi\'e7\'e3o ao fisco;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub a 2\'aa via ficar\'e1 em poder do emitente, para exib i\'e7\'e3o ao fisco. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II do }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 282}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub foi dada pela Altera\'e7\'e3o n\'ba 147 (De creto n\'ba 13165, de 11/08/11, DOE de 12/08/11), efeitos a partir de 01/06/11.\ line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Reda\'e7 \'e3o origin\'e1ria, efeitos at\'e9 31/05/11:\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I - a 2\'aa via ser\'e1 entregue a o passageiro, que dever\'e1 conserv\'e1-la durante a viagem." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 283}{\*\bkmkend 283}{\b Art. 283. }{\b0 Havendo excesso de bagagem, ser\'e1 emitido, al\'e9m do Bilhete de Passag em, o Conhecimento de Transporte previsto no }{\b0\ul\cf5 art. 250}{\b0 ou o Do cumento de Exc esso de Bagagem de que trata o }{\b0\ul\cf5 art. 640}{\b0 . \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 284}{\*\bkmkend 284}{\b Art. 284. }{\b0 No caso de cancelamento de Bilhete de Passagem Rodovi\'e1rio antes do in\ 'edcio da presta\'e7\'e3o do servi\'e7o, escriturado no livro fiscal pr\'f3prio, poder\'e1 ser estornado o d\'e9bito do imposto, desde que (Conv. SINIEF 06/89 e Ajuste SINIEF 15/89): \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub tenha sido devolvido ao adquirente do Bilhete o valor da presta\'e7 \'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub constem no Bilhete de Passagem: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 284, II, a}{\*\bkmkend 28 4, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identifica \'e7\'e3o, o endere\'e7o e a assinatura do adquirente; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 284, II, b}{\*\bkmkend 28 4, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identifica \'e7\'e3o e a assinatura do respons\'e1vel pela ag\'eancia ou posto de venda; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 284, II, c}{\*\bkmkend 28 4, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a justificativ a da ocorr\'eancia; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub seja elaborado um demonstrativo dos Bilhetes cancela dos, para fins de dedu\'e7\'e3o do imposto, no final do m\'eas. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O XI\line Do Bilhete de Passagem Aqua vi\'e1rio \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 285}{\*\bkmkend 285}{\b Art. 285.

}{\b0 O Bilhete de Passagem Aquavi\'e1rio, modelo 14 (Anexo 34), ser\'e1 emitid o pelos transportadores, antes do in\'edcio da presta\'e7\'e3o do servi\'e7o, se mpre que execu tarem servi\'e7o de transporte aquavi\'e1rio intermunicipal, interestadual ou in ternacional de passageiros (Conv. SINIEF 06/89 e Ajustes SINIEF 01/89 e 04/89), observado o disposto no art. 238. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 285 foi dada pela Altera\'e7\'e3o n\'ba 38 (Decreto n\' ba 8413, de 30/12/02. DOE de 31/12/02).\line \line }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao arti go 285 pela Al tera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99).\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "O Bil hete de Passagem Aquavi\'e1rio, modelo 14 (Anexo 34), ser\'e1 emitido pelos tran sportadores, a ntes do in\'edcio da presta\'e7\'e3o do servi\'e7o, sempre que executarem servi\ 'e7o de transporte aquavi\'e1rio intermunicipal, interestadual ou internacional de passageiros (Conv. SINIEF 06/89 e Ajustes SINIEF 01/89 e 04/89), observado o disposto no \'a7 7\'ba do art. 201."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 15/09/ 99:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "{\* \bkmkstart 285}{\*\bkmkend 285}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Art. 285.}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub O Bilhete de Passagem Aquavi\'e1rio, modelo 14 (Anexo 34), ser\'e1 e mitido pelos transportadores, antes do in\'edcio da presta\'e7\'e3o do servi\'e7 o, sempre que executarem servi\'e7o de transporte aquavi\'e1rio intermunicipal, interestadual ou internacional de passageiros (Conv. SINIEF 06/89 e Ajustes SINIEF 01/89 e 04/ 89)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 285, parg. nico}{\*\bkmkend 2 85, parg. nico}{\b Par\'e1grafo \'fanico.}{\b0 Os transportadores aquavi\'e1rios que fizerem uso do regime especial de que cuida o }{\ul\cf5 art. 649}{\b0 atend er\'e3 o, tamb\'e9m, \'e0s regras ali estabelecidas. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 286}{\*\bkmkend 286}{\b Art. 286. }{\b0 O Bilhete de Passagem Aquavi\'e1rio conter\'e1, no m\'ednimo, as seguinte s indica\'e7\'f5es: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 286, I}{\*\bkmkend 286, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a denomina\'e7 \'e3o: "BILHET E DE PASSAGEM AQUAVI\'c1RIO"; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o n\'famero de ordem, a s\'e9rie, a subs\'e9rie e o n \'famero da vi a; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s

had0\f0\fs24\cf0\nosupersub a data da emiss\'e3o, bem como a data e a hora do em barque; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 286, IV}{\*\bkmkend 286, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identific a\'e7\'e3o do emitente: o nome, o endere\'e7o e os n\'fameros de inscri\'e7\'e3o, estadual e n o CGC; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o percurso; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o valor do servi\'e7o prestado, bem como os acr\'e9sc imos cobrados a qualquer t\'edtulo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o valor total da presta\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub o local onde for emitido o Bilhete de Passagem, ain da que por mei o de c\'f3digo; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 286, IX}{\*\bkmkend 286, IX}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a observa\' e7\'e3o: "O pa ssageiro manter\'e1 em seu poder este Bilhete para fins de fiscaliza\'e7\'e3o em viagem"; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub os dados previstos no art. 199. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 286, 1o}{\*\bkmkend 286, 1o }{\b \'a7 1\'ba}{\b0 As indica\'e7\'f5es dos incisos I, II, IV, IX e X ser\'e3o impressas tipograficamente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 286, 2o}{\*\bkmkend 286, 2o }{\b \'a7 2\'ba}{\b0 O documento de que trata este artigo ser\'e1 de tamanho n\ 'e3o inferior a 5,2cm x 7,4cm, em qualquer sentido. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 287}{\*\bkmkend 287}{\b Art. 287. }{\b0 O Bilhete de Passagem Aquavi\'e1rio ser\'e1 emitido, no m\'ednimo, em 2 v ias, que ter\'e3o a seguinte destina\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 1\'aa via ficar\'e1 em poder do emitente, para exibi \'e7\'e3o ao f isco; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a 2\'aa via ser\'e1 entregue ao passageiro, que dever \'e1 conserv \'e1-la durante a viagem. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 288}{\*\bkmkend 288}{\b Art. 288. }{\b0 Havendo excesso de bagagem, ser\'e1 emitido, al\'e9m do Bilhete de Passag em, o Conhecimento de Transporte previsto no }{\b0\ul\cf5 art. 255}{\b0 ou o Do cumento de Exc esso de Bagagem de que trata o }{\b0\ul\cf5 art. 640}{\b0 . \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O XII\line Do Bilhete de Passagem e N ota de Bagagem \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 289}{\*\bkmkend 289}{\b Art. 289.

}{\b0 O Bilhete de Passagem e Nota de Bagagem, modelo 15 (Anexo 35), ser\'e1 em itido pelos transportadores, antes do in\'edcio da presta\'e7\'e3o do servi\'e7o , sempre que e xecutarem servi\'e7o de transporte aerovi\'e1rio intermunicipal, interestadual o u internacional de passageiros (Conv. SINIEF 06/89 e Ajustes SINIEF 01/89, 04/89 e 14/89). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 289, parg. nico}{\*\bkmkend 2 89, parg. nico}{\b Par\'e1grafo \'fanico.}{\b0 As empresas nacionais e regionais de transporte a\'e9reo de passageiros que fizerem uso do regime especial de que cuida o }{\ul\cf5 art. 647}{\b0 atender\'e3o, tamb\'e9m, \'e0s regras ali estabelecid as. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 290}{\*\bkmkend 290}{\b Art. 290. }{\b0 O Bilhete de Passagem e Nota de Bagagem conter\'e1, no m\'ednimo, as segu intes indica\'e7\'f5es: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 290, I}{\*\bkmkend 290, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a denomina\'e7 \'e3o: "BILHET E DE PASSAGEM E NOTA DE BAGAGEM"; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 290, II}{\*\bkmkend 290, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o n\'famero de ordem, a s \'e9rie, a subs\'e9rie e o n\'famero da via; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 290, III}{\*\bkmkend 290, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a data e o local da em iss\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 290, IV}{\*\bkmkend 290, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identific a\'e7\'e3o do emitente: o nome, o endere\'e7o e os n\'fameros de inscri\'e7\'e3o, estadual e n o CGC; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 290, V}{\*\bkmkend 290, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identifica\' e7\'e3o do v \'f4o e a da classe; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 290, VI}{\*\bkmkend 290, VI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o local, a data e a hora do embarque, o local de destino e, quando houver, o de retorno; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 290, VII}{\*\bkmkend 290, VII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VII - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o nome d o passageiro; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 290, VIII}{\*\bkmkend 290, VIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o val or da tarifa; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o valor da taxa e outros acr\'e9scimos; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 290, X}{\*\bkmkend 290, X}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor da pre

sta\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 290, XI}{\*\bkmkend 290, XI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XI - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a observa\' e7\'e3o: "O pa ssageiro manter\'e1 em seu poder este Bilhete, para fins de fiscaliza\'e7\'e3o e m viagem"; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 290, XII}{\*\bkmkend 290, XII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os dados previstos no art. 199. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 290, 1o}{\*\bkmkend 290, 1o }{\b \'a7 1\'ba}{\b0 As indica\'e7\'f5es dos incisos I, II, IV, XI e XII ser\'e 3o impressas tipograficamente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 290, 2o}{\*\bkmkend 290, 2o }{\b \'a7 2\'ba}{\b0 O Bilhete de Passagem e Nota de Bagagem ser\'e1 de tamanho n\'e3o inferior a 8,0cm x 18,5cm. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 291}{\*\bkmkend 291}{\b Art. 291. }{\b0 O Bilhete de Passagem e Nota de Bagagem ser\'e1 emitido, no m\'ednimo, em 2 vias, que ter\'e3o a seguinte destina\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 1\'aa via ficar\'e1 em poder do emitente, para exibi \'e7\'e3o ao f isco; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a 2\'aa via ser\'e1 entregue ao passageiro, que dever \'e1 conserv \'e1-la durante a viagem. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 291, parg. nico}{\*\bkmkend 2 91, parg. nico}{\b Par\'e1grafo \'fanico.}{\b0 O documento previsto neste artigo poder\'e1 ser acrescido de vias adicionais, quando houver mais de um destino ou retorn o documentados pelo mesmo Bilhete. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 292}{\*\bkmkend 292}{\b Art. 292. }{\b0 Havendo excesso de bagagem, ser\'e1 emitido, al\'e9m do Bilhete de Passag em, o Conhecimento A\'e9reo previsto no art. 262 ou o Documento de Excesso de Ba gagem de que t rata o }{\b0\ul\cf5 art. 640}{\b0 . \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 292-A}{\*\bkmkend 292-A}{ Art. 29 2-A. }{\b0 Em substitui\'e7\'e3o a emiss\'e3o do Bilhete de Passagem e Nota de B agagem, modelo 15 (Anexo 35), a empresa a\'e9rea nacional estabelecida em qualq uer unidade da Federa\'e7\'e3o poder\'e1 adotar os procedimentos previstos no regime especial autorizado pelo Ajuste SINIEF 05/01. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 292-A foi dada }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 56 (}{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9092, de 0 4/05/04. DOE de 05/05/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub ), efeitos a partir de 08/04/04.\line \line }{\b\i0\ul0\strike0\v0\e

xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 292-A foi acre scentado pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03), efeitos de 01/11/03 a 07/04/04:\line }{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 292-A. Em substitui\'e7\'e3o a e miss\'e3o do B ilhete de Passagem e Nota de Bagagem, modelo 15 (Anexo 35), as empresas a\'e9rea s indicadas no Anexo V do Ajuste SINIEF 05/01 poder\'e3o adotar os procedimentos previstos naquele ajuste." \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O XIII\line Do Bilhete de Passagem Fe rrovi\'e1rio \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 293}{\*\bkmkend 293}{\b Art. 293. }{\b0 O Bilhete de Passagem Ferrovi\'e1rio, modelo 16 (Anexo 36), ser\'e1 emiti do pelos transportadores, antes do in\'edcio da presta\'e7\'e3o do servi\'e7o, s empre que exec utarem servi\'e7o de transporte ferrovi\'e1rio intermunicipal, interestadual ou internacional de passageiros (Conv. SINIEF, Conv. ICMS 125/89 e Ajuste SINIEF 01 /89), observado o disposto no art. 238. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 293 foi dada pela Altera\'e7\'e3o n\'ba 38 (Decreto n\' ba 8413, de 30/12/02. DOE de 31/12/02).\line \line }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do artigo 293 pela Altera \'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99).\line }{\b 0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 293. O Bilh ete de Passagem Ferrovi\'e1rio, modelo 16 (Anexo 36), ser\'e1 emitido pelos tran sportadores, antes do in\'edcio da presta\'e7\'e3o do servi\'e7o, sempre que exe cutarem servi \'e7o de transporte ferrovi\'e1rio intermunicipal, interestadual ou internaciona l de passageiros (Conv. SINIEF 06/89, Conv. ICMS 125/89 e Ajuste SINIEF 01/89), observado o disposto no \'a7 7\'ba do art. 201."\line \line }{\b\i0\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeito s at\'e9 15/09/99:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub "{\*\bkmkstart 293}{\*\bkmkend 293}Art. 293. O Bilhete de Pass agem Ferrovi \'e1rio, modelo 16 (Anexo 36), ser\'e1 emitido pelos transportadores, antes do i n\'edcio da presta\'e7\'e3o do servi\'e7o, sempre que executarem servi\'e7o de t ransporte ferrovi\'e1rio intermunicipal, interestadual ou internacional de passa geiros (Conv. SINIEF 06/89, Conv. ICMS 125/89 e Ajuste SINIEF 01/89). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 293, 1o}{\*\bkmkend 293, 1o }{\b \'a7 1\'ba}{\b0 Em substitui\'e7\'e3o ao Bilhete de Passagem Ferrovi\'e1ri o, o transportador poder\'e1 emitir Documento Simplificado de Embarque de Passag eiro, de l ivre impress\'e3o, desde que, no final do per\'edodo de apura\'e7\'e3o, emita No ta Fiscal de Servi\'e7o de Transporte, segundo o C\'f3digo Fiscal de Opera\'e7\' f5es e Presta\'e7\'f5es, com base em controle di\'e1rio de renda auferida, por e sta\'e7\'e3o,

mediante pr\'e9via autoriza\'e7\'e3o da reparti\'e7\'e3o fiscal de sua circunscr i\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 293, 2o}{\*\bkmkend 293, 2o }{\b \'a7 2\'ba}{\b0 Os transportadores ferrovi\'e1rios que fizerem uso do regi me especial de que cuida o }{\ul\cf5 art. 648}{\b0 atender\'e3o, tamb\'e9m, \'e 0s regras ali estabelecidas. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 294}{\*\bkmkend 294}{\b Art. 294. }{\b0 O Bilhete de Passagem Ferrovi\'e1rio conter\'e1, no m\'ednimo, as seguint es indica\'e7\'f5es: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 294, I}{\*\bkmkend 294, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a denomina\'e7 \'e3o: "BILHET E DE PASSAGEM FERROVI\'c1RIO"; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o n\'famero de ordem, a s\'e9rie, a subs\'e9rie e o n \'famero da vi a; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a data da emiss\'e3o, bem como a data e a hora do em barque; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 294, IV}{\*\bkmkend 294, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identific a\'e7\'e3o do emitente: o nome, o endere\'e7o e os n\'fameros de inscri\'e7\'e3o, estadual e n o CGC; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o percurso; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o valor do servi\'e7o prestado, bem como os acr\'e9sc imos cobrados a qualquer t\'edtulo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o valor total da presta\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub o local onde for emitido o Bilhete; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 294, IX}{\*\bkmkend 294, IX}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a observa\' e7\'e3o: "O pa ssageiro manter\'e1 em seu poder este Bilhete para fins de fiscaliza\'e7\'e3o em viagem"; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub os dados previstos no art. 199. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 294, 1o}{\*\bkmkend 294, 1o }{\b \'a7 1\'ba}{\b0 As indica\'e7\'f5es dos incisos I, II, IV, IX e X ser\'e3o impressas tipograficamente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 294, 2o}{\*\bkmkend 294, 2o }{\b \'a7 2\'ba}{\b0 O documento de que trata este artigo ser\'e1 de tamanho n\ 'e3o inferior a 5,2cm x 7,4cm, em qualquer sentido. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 295}{\*\bkmkend 295}{\b Art. 295.

}{\b0 O Bilhete de Passagem Ferrovi\'e1rio ser\'e1 emitido, no m\'ednimo, em 2 vias, que ter\'e3o a seguinte destina\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 1\'aa via ficar\'e1 em poder do emitente, para exibi \'e7\'e3o ao f isco; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a 2\'aa via ser\'e1 entregue ao passageiro, que dever \'e1 conserv \'e1-la durante a viagem. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 296}{\*\bkmkend 296}{\b Art. 296. }{\b0 Havendo excesso de bagagem, ser\'e1 emitido, al\'e9m do Bilhete de Passag em, o Conhecimento de Transporte previsto no }{\b0\ul\cf5 art. 267}{\b0 ou o Do cumento de Exc esso de Bagagem de que trata o }{\b0\ul\cf5 art. 640}{\b0 . \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O XIV\line Do Uso de Catraca ou de Si stemas de Marca\'e7\'e3o, Perfura\'e7\'e3o, Picotamento ou Assinala\'e7\'e3o de Bilhetes \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A denomina\'e7\'e3o atual da subse\'e7\'e3o XIV, da se\'e7\'e3o III, do cap\'edtulo III do t\'edtulo II foi dada pela Altera\'e7\'e3o n\'ba 38 (Decr eto n\'ba 8413 , de 30/12/02. DOE de 31/12/02).\line \line Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 30/12/00:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub "SUB}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub SE\'c7\'c3O XIV - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Do Uso de M\'e1quina Registradora, ECF, PDV ou Catraca, ou de Sistemas de Marca\'e7\'e3o, Perfura\'e7\'e3o, Picotamento ou Assinala\'e7\ 'e3o de Bilhet es" \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 297}{\*\bkmkend 297}{\b Art. 297. }{\b0 Os prestadores servi\'e7os de transporte de passageiros poder\'e3o (Conv. SINIEF 06/89): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 297 foi dada pela Altera\'e7\'e3o n\'b a 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02).\line \line }{\b\i0\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 30/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub "Art. 297. }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub Os estabelecimentos que prestarem servi\'e7os de transporte de p assageiros poder\'e3o (Conv. SINIEF 06/89):\line I - utilizar Bilhetes de Passag em contendo impressas todas as indica\'e7\'f5es exigidas, a serem emitidos por m arca\'e7\'e3o, mediante perfura\'e7\'e3o, picotamento ou assinala\'e7\'e3o, em todas as vias, dos dados relativos \'e0 viagem, e desde que os nomes das localidades e paradas sejam impressos, obedecendo \'e0 seq\'fc\'eancia das se\'e7\'f5es permitidas pel os \'f3rg\'e3o

s concedentes;\line II - emitir Bilhete de Passagem por meio de m\'e1quina regis tradora, equipamento emissor de cupom fiscal (ECF), terminal ponto de venda (PDV ) ou qualquer outro sistema, inclusive na condi\'e7\'e3o de impressor aut\'f4nom o, desde que: \line a) o procedimento tenha sido autorizado pelo fisco estadual, mediante pedi do contendo os dados identificadores dos equipamentos, a forma do registro das p resta\'e7\'f5es no livro fiscal pr\'f3prio, e os locais em que ser\'e3o utilizad os (ag\'eancia , filial, posto ou ve\'edculo);\line b) sejam lan\'e7ados no livro Registro de U tiliza\'e7\'e3o de Documentos Fiscais e Termos de Ocorr\'eancias os dados exigid os na al\'ednea anterior;\line c) os cupons contenham as indica\'e7\'f5es exigid as pela legisl a\'e7\'e3o, observado o disposto:\line 1 - nos arts. 726 a 760, no caso de m\'e1 quina registradora;\line 2 - nos arts. 761 a 824, no caso de equipamento emissor de cupom fiscal (ECF);\line 3 - nos arts. 825 a 895, no caso de terminal ponto de venda (PDV) ;\line 4 - no art. 896, no caso de impress\'e3o e emiss\'e3o simult\'e2neas por impressor aut\'f4nomo;\line III - em se tratando de transporte em linha com pre\ 'e7o \'fanico, efetuar a cobran\'e7a das passagens por meio de contadores (catra ca, "borboleta ", torniquete ou similar) com dispositivo de irreversibilidade, desde que o proc edimento tenha sido autorizado pelo fisco estadual, mediante pedido contendo os dados identificadores dos equipamentos, a forma de registro das presta\'e7\'f5es no livro fisc al pr\'f3prio, e os locais em que ser\'e3o utilizados (ag\'eancia, filial, posto ou ve\'edculo)." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 297, I}{\*\bkmkend 297, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub utilizar Bilhe tes de Passage m contendo impressas todas as indica\'e7\'f5es exigidas, a serem emitidos por ma rca\'e7\'e3o, mediante perfura\'e7\'e3o, picotamento ou assinala\'e7\'e3o, em to das as vias, dos dados relativos \'e0 viagem, e desde que os nomes das localidad es e paradas s ejam impressos com observ\'e2ncia da seq\'fc\'eancia das se\'e7\'f5es permitidas pelo \'f3rg\'e3o concedente; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 297, II}{\*\bkmkend 297, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II -}{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em se trata ndo de transpo rte em linha com pre\'e7o \'fanico, efetuar a cobran\'e7a da passagem por meio d e contadores (catraca, "borboleta", torniquete ou similar) com dispositivo de ir reversibilidade, desde que o procedimento tenha sido autorizado pelo fisco estad ual, mediante pedido contendo os dados identificadores dos equipamentos, a forma de registro d as presta\'e7\'f5es no livro fiscal pr\'f3prio, e os locais em que ser\'e3o util izados (ag\'eancia, filial, posto ou ve\'edculo). \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O XV\line Do Resumo de Movimento Di\' e1rio \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 298}{\*\bkmkend 298}{\b Art. 298. }{\b0 O Resumo de Movimento Di\'e1rio, modelo 18 (Anexo 37), constitui um docum ento auxiliar de escritura\'e7\'e3o do Registro de Sa\'eddas, e ser\'e1 emitido, em rela\'e7 \'e3o a cada estabelecimento, pela empresa transportadora que possuir inscri\'e7 \'e3o \'fanica abrangendo mais de um estabelecimento, observado o disposto no ar t. 633 (Conv. SINIEF 06/89, Conv. ICMS 125/89 e Ajuste SINIEF 15/89). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 298, parg. nico}{\*\bkmkend 2 98, parg. nico}{\b Par\'e1grafo \'fanico.}{\b0 Na hip\'f3tese de uso de ECF pela empresa transportadora, esta dever\'e1 manter o controle da distribui\'e7\'e3o d os ECF

e dos Bilhetes de Passagem para os diversos locais de emiss\'e3o e centralizar os registros e as informa\'e7\'f5es fiscais, devendo manter \'e0 disposi\'e7\'e3 o do fisco os documentos relativos a todos os locais envolvidos. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O par\'e1grafo \'fanico foi acrescentado ao art. 298 pela Altera\'e7 \'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02)}{\b\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 299}{\*\bkmkend 299}{\b Art. 299. }{\b0 O Resumo de Movimento Di\'e1rio conter\'e1 as seguintes indica\'e7\'f5es: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 299, I}{\*\bkmkend 299, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a denomina\'e7 \'e3o: "RESUMO DE MOVIMENTO DI\'c1RIO"; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o n\'famero de ordem, a s\'e9rie, a subs\'e9rie e o n \'famero da vi a; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a data de emiss\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 299, IV}{\*\bkmkend 299, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a identific a\'e7\'e3o do estabelecimento centralizador: o nome, o endere\'e7o e os n\'fameros de inscri\' e7\'e3o, estadual e no CGC; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a identifica\'e7\'e3o do emitente: o nome, o endere\'e 7o e os n\'fam eros de inscri\'e7\'e3o, estadual e no CGC; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 299, VI}{\*\bkmkend 299, VI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a numera\'e 7\'e3o, a s \'e9rie e a subs\'e9rie dos documentos emitidos e a denomina\'e7\'e3o dos docume ntos; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o valor cont\'e1bil; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub os c\'f3digos: cont\'e1bil e fiscal; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 299, IX}{\*\bkmkend 299, IX}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a base de c \'e1lculo, a a l\'edquota e o imposto debitado; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub os valores das presta\'e7\'f5es isentas, n\'e3o tribut adas ou n\'e3o sujeitas ao imposto;

\par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub os totais das colunas de valores a que aludem os inci sos IX e X; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o campo "Observa\'e7\'f5es"; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 299, XIII}{\*\bkmkend 299, XIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os da dos previstos no inciso II do art. 199. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 299, 1o}{\*\bkmkend 299, 1o }{\b \'a7 1\'ba}{\b0 As indica\'e7\'f5es dos incisos I, II, IV e XIII ser\'e3o impressas tipograficamente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 299, 2o}{\*\bkmkend 299, 2o }{\b \'a7 2\'ba}{\b0 O Resumo de Movimento Di\'e1rio ser\'e1 de tamanho n\'e3o inferior a 21,0cm x 29,5cm, em qualquer sentido. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 299, 3o}{\*\bkmkend 299, 3o }{\b \'a7 3\'ba}{\b0 No caso de uso de catraca, a indica\'e7\'e3o prevista no i nciso VI ser\'e1 substitu\'edda pelo n\'famero acusado pela catraca na primeira e na \'fal tima viagem, bem como pelo n\'famero das voltas a "zero". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 299, 4o}{\*\bkmkend 299, 4o }{\b \'a7 4\'ba }{\b0 Quanto \'e0 utiliza\'e7\'e3o, controle, n\'famero de vias e sua destina\'e7\'e3o, escritura\'e7\'e3o e demais disposi\'e7\'f5es relativas ao Resumo de Movimento Di\'e1rio, observar-se-\'e1 o disposto no }{\ul\cf5 art. 633}{\b0 . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 299, 5o}{\*\bkmkend 299, 5o }{\b \'a7 5\'ba }A escritura\'e7\'e3o de Redu\'e7\'e3o Z, emitida em ECF, no Res umo de Movimento Di\'e1rio, ser\'e1 feita da seguinte forma: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 5\'ba foi acrescentado ao art. 299 pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02)}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 299, 5o, I}{\*\bkmkend 299, 5o, I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I -}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no cam po \'93DOC UMENTOS EMITDOS\'94: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub na coluna \'93TIPO\'94, a express\'e3o \'93ECF\' 94; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub na coluna \'93S\'c9RIE\'94, o n\'famero de fabri ca\'e7\'e3o do equipamento; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub na coluna \'93N\'daMEROS\'94, o valor do Contado r de Redu\'e7 \'e3o Z; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 299, 5o, II}{\*\bkmkend 299, 5o,

II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na coluna \'93VALOR CONT\'c1BIL\'94, o valor acumulado no totalizador de Venda L\'edquida; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 299, 5o, III}{\*\bkmkend 299, 5o , III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no campo \'93VALOR COM D\'c9BITO DO IMPOSTO\'94: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub na coluna \'93BASE DE C\'c1LCULO\'94, o valor ac umulado em cad a totalizador parcial tributado pelo ICMS, devendo ser lan\'e7ado um valor por l inha; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub na coluna \'93AL\'cdQUOTA\'94, o valor da carga tribut\'e1ria cadastrada para o respectivo totalizador parcial tributado pelo ICMS; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub na coluna \'93ICMS\'94, o valor resultante da ap lica\'e7\'e3o da al\'edquota sobre a base de c\'e1lculo; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 299, 5o, IV}{\*\bkmkend 299, 5o, IV}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub no campo \'93 VALOR SEM D\'c9BITO\'94: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub na coluna \'93ISENTAS E N\'c3O TRIBUTADAS\'94, o s valores acum ulados nos totalizadores de isentos e de n\'e3o-tributados, escriturados um em c ada linha; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub na coluna \'93OUTROS\'94, o valor acumulado no t otalizador de substitui\'e7\'e3o tribut\'e1ria. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O IV\line Dos Documentos Fiscais Relativ os a Presta\'e7\'f5es de Servi\'e7os de Comunica\'e7\'e3o \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O I\line Da Nota Fiscal de Servi\'e7o de Comunica\'e7\'e3o \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 300}{\*\bkmkend 300}{\b Art. 300. }{\b0 A Nota Fiscal de Servi\'e7o de Comunica\'e7\'e3o, modelo 21 (Anexo 22), s er\'e1 emitida pelo estabelecimento que prestar servi\'e7o de comunica\'e7\'e3o, e conter\'e1 as seguintes indica\'e7\'f5es (Conv. SINIEF 06/89): \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 300, I}{\*\bkmkend 300, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a denomina\'e7 \'e3o: "NOTA F ISCAL DE SERVI\'c7O DE COMUNICA\'c7\'c3O"; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o n\'famero de ordem, a s\'e9rie, a subs\'e9rie e o n \'famero da vi a;

\par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a natureza da presta\'e7\'e3o do servi\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a data da emiss\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 300, V}{\*\bkmkend 300, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o nome do titu lar, o endere \'e7o e os n\'fameros de inscri\'e7\'e3o, estadual e no CGC, do estabelecimento emitente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o nome, o endere\'e7o e os n\'fameros de inscri\'e7\' e3o, estadual e no CGC ou no CPF, do tomador do servi\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a discrimina\'e7\'e3o do servi\'e7o prestado, de mod o que permita sua perfeita identifica\'e7\'e3o, com especifica\'e7\'e3o, se for o caso, do per \'edodo contratado; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub o valor do servi\'e7o prestado, bem como outros val ores cobrados a qualquer t\'edtulo; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 300, IX}{\*\bkmkend 300, IX}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IX - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o valor tot al da presta \'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a base de c\'e1lculo do imposto; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a al\'edquota e o valor do imposto; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a data ou o per\'edodo da presta\'e7\'e3o do servi\' e7o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 300, XIII}{\*\bkmkend 300, XIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os da dos previstos no art. 199. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 300, 1o}{\*\bkmkend 300, 1o }{\b \'a7 1\'ba}{\b0 As indica\'e7\'f5es dos incisos I, II, V e XIII ser\'e3o i mpressas tipograficamente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 300, 2o}{\*\bkmkend 300, 2o }{\b \'a7 2\'ba}{\b0 A Nota Fiscal de Servi\'e7o de Comunica\'e7\'e3o ser\'e1 d e tamanho n\'e3o inferior a 14,8cm x 21cm, em qualquer sentido. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 300, 3o}{\*\bkmkend 300, 3o }{\b \'a7 3\'ba}{\b0 A Nota Fiscal de Servi\'e7o de Comunica\'e7\'e3o poder\'e1 servir como fatura, feita a inclus\'e3o dos elementos necess\'e1rios, caso em q ue a denom ina\'e7\'e3o passar\'e1 a ser Nota Fiscal-Fatura de Servi\'e7o de Comunica\'e7\' e3o.

\par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 300, 4o}{\*\bkmkend 300, 4o }{\b \'a7 4\'ba }{\b0 A Nota Fiscal de Servi\'e7o de Comunica\'e7\'e3o ser\'e1 e mitida no ato da presta\'e7\'e3o do Servi\'e7o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 300, 5o}{\*\bkmkend 300, 5o }{\b \'a7 5\'ba}{\b0 Na impossibilidade de emiss\'e3o do documento fiscal para cada um dos servi\'e7os prestados, estes poder\'e3o ser englobados em um \'fanic o document o, por per\'edodo n\'e3o excedente ao de apura\'e7\'e3o do imposto. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 300, 6o}{\*\bkmkend 300, 6o }{\b\fs24 \'a7 6\'ba}{\b0\fs24 }No tocante \'e0s presta\'e7\'f5es de servi\'e7o s de comunica\'e7\'e3o, observar-se-\'e1 o disposto nos arts. 568 a 569-A. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 6\'ba do art. 300 foi dada pela Altera \'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\l ine }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstar t 300, 6o}{\*\bkmkend 300, 6o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub \'a7 6\'ba No tocante \'e0s }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub presta\'e7\'f5es de servi\'e7os de comunica\ 'e7\'e3o, observar-se-\'e1 o disposto nos arts. 568 e 569.}{\b0\i\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 7\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 7\'ba do art. 240 foi revogado pela altera\'e7\'e3o n\'ba 60 (Decreto n\'ba 9281, de 21/12/04, DOE de 22/12/04).\line \line Reda\'e7\'e3o ant erior dada ao \'a7 7\'ba, tendo sido acrescentado ao art. 300 pela Altera\'e7\'e3o n\'ba 59 (D ecreto n\'ba 9209}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub , de 04/11/04, DOE de 05/11/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub ), efeitos a partir de 01/01/05, todavia, n\'e3o chegou a s er aplicado:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub \'a7 7 \'ba Os documentos fiscais dever\'e3o ser numerados em ordem crescente e consecu tiva, de 1 a 999.999.999, devendo a numera\'e7\'e3o ser reiniciada a cada novo p er\'edodo de apura\'e7\'e3o." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 8\'ba }Os documentos fiscais dev er\'e3o ser numerados em ordem crescente e consecutiva, de 1 a 999.999.999, deve ndo a numera\'e7\'e3o ser reiniciada a cada novo per\'edodo de apura\'e7\'e3o. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 8\'ba do art. 300 foi dada }{\b\i0\ul0\stri

ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 77 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 10.001}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub , de 09/05 /06, DOE de 10/05/06), efeitos a partir de 10/05/06.\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 8\'ba, tendo sido acrescentado ao art. 300 pela Altera\'e7\'e3o n\ 'ba 64 (Decret o n\'ba 9513, de 10/08/05, DOE de 11/08/05), efeitos de 11/08/05 a 09/05/06:\lin e }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a 7 8\'ba Os documentos fiscais dever\'e3o ser numerados em ordem crescente e cons ecutiva, de 1 a 999.999.999, reiniciando-se a numera\'e7\'e3o quando atingido esse limite." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 301}{\*\bkmkend 301}{\b Art. 301. }{\b0 Na presta\'e7\'e3o de servi\'e7o de comunica\'e7\'e3o realizada no territ \'f3rio deste Estado, a Nota Fiscal de Servi\'e7o de Comunica\'e7\'e3o ser\'e1 e mitida, no m \'ednimo, em 2 vias, que ter\'e3o a seguinte destina\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 1\'aa via ser\'e1 entregue ao tomador do servi\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a 2\'aa via ficar\'e1 presa ao bloco, para exibi\'e7\ 'e3o ao fisco. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 302}{\*\bkmkend 302}{\b Art. 302. }{\b0 Na presta\'e7\'e3o de servi\'e7o interestadual de comunica\'e7\'e3o, a No ta Fiscal de Servi\'e7o de Comunica\'e7\'e3o ser\'e1 emitida, no m\'ednimo, em 3 vias, que ter \'e3o a seguinte destina\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 1\'aa via ser\'e1 entregue ao tomador do servi\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a 2\'aa via destinar-se-\'e1 ao controle do fisco a q ue estiver vin culado o tomador do servi\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a 3\'aa via ficar\'e1 presa ao bloco, para exibi\'e7 \'e3o ao fisco . \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O II\line Da Nota Fiscal de Servi\'e7 o de Telecomunica\'e7\'f5es \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 303}{\*\bkmkend 303}{\b Art. 303. }{\b0 A Nota Fiscal de Servi\'e7o de Telecomunica\'e7\'f5es, modelo 22 (Anexo 2 3), ser\'e1 emitida por estabelecimento que prestar servi\'e7o de telecomunica\' e7\'e3o, e con ter\'e1 as seguintes indica\'e7\'f5es (Conv. SINIEF 06/89): \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 303 foi dada pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0

\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 753 3, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub ), efeitos a partir de 01/03/99.\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\l ine }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{ \*\bkmkstart 303}{\*\bkmkend 303}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Art. 303. A Nota}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Fiscal de Servi\'e7o de Telecomunica\'e7\'f5es, modelo 22 (Anexo 23), ser\'e1 emitida por estabelecimento que prestar servi\'e7o de telecomunica\'e7\ 'e3o, e conter\'e1 as seguintes indica\'e7\'f5es (Conv. SINIEF 06/89 e Conv. ICM S 58/89):}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 303, I}{\*\bkmkend 303, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a denomina\'e7 \'e3o: "NOTA F ISCAL DE SERVI\'c7O DE TELECOMUNICA\'c7\'d5ES"; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o n\'famero de ordem, a s\'e9rie, a subs\'e9rie e o n \'famero da vi a; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a data da emiss\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a classe do usu\'e1rio do servi\'e7o: residencial ou n\'e3o residen cial; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 303, V}{\*\bkmkend 303, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub o nome do titu lar, o endere \'e7o e os n\'fameros de inscri\'e7\'e3o, estadual e no CGC, do estabelecimento emitente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o nome e o endere\'e7o do usu\'e1rio; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a discrimina\'e7\'e3o do servi\'e7o prestado, de mod o que permita sua perfeita identifica\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub o valor do servi\'e7o prestado, bem como outros val ores cobrados a qualquer t\'edtulo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o valor total da presta\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a base de c\'e1lculo do imposto; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub a al\'edquota e o valor do imposto; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a data ou o per\'edodo da presta\'e7\'e3o do servi\' e7o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 303, XIII}{\*\bkmkend 303, XIII} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XIII }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os da dos previstos no art. 199. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 303, 1o}{\*\bkmkend 303, 1o }{\b \'a7 1\'ba}{\b0 As indica\'e7\'f5es dos incisos I, II, V e XIII ser\'e3o i mpressas tipograficamente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 303, 2o}{\*\bkmkend 303, 2o }{\b \'a7 2\'ba}{\b0 A Nota Fiscal de Servi\'e7o de Telecomunica\'e7\'f5es ser\ 'e1 de tamanho n\'e3o inferior a 9cm x 15cm, em qualquer sentido. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 303, 3o}{\*\bkmkend 303, 3o }{\b \'a7 3\'ba}{\b0 A Nota Fiscal de Servi\'e7o de Telecomunica\'e7\'f5es pode r\'e1 servir como fatura, feita a inclus\'e3o dos elementos necess\'e1rios, caso em que a denomina\'e7\'e3o passar\'e1 a ser Nota Fiscal-Fatura de Servi\'e7o de Telecomun ica\'e7\'f5es. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 303, 4o}{\*\bkmkend 303, 4o }{\b\fs24 \'a7 4\'ba }No tocante \'e0s presta\'e7\'f5es de servi\'e7os de comuni ca\'e7\'f5es e telecomunica\'e7\'f5es, observar-se-\'e1 o disposto nos arts. 568 a 569-A. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 4\'ba do art. 303 foi dada pela Altera \'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\l ine }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstar t 303, 4o}{\*\bkmkend 303, 4o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub \'a7 4\'ba No tocante \'e0s presta\'e7\'f5es de servi\'e 7os de com unica\'e7\'f5es e telecomunica\'e7\'f5es, observar-se-\'e1 o disposto nos arts. 568 e 569.". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 303, 5o}{\*\bkmkend 303, 5o }{\b \'a7 5\'ba} {\b Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 5\'ba do art. 303 foi revogado pela altera\'e7\'e3o n\'ba 60 (Decreto n\'ba 9281, de 21/12/04, DOE de 22/12/04).\line \line Reda\'e7\'e3o ant erior dada ao \'a7 5\'ba, tendo sido acrescentado ao art. 303 pela Altera\'e7\'e3o n\'ba 59 (D ecreto n\'ba 9209}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub , de 04/11/04, DOE de 05/11/04),}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub efeitos a partir de 01/01/05, todavia, n\'e3o chegou a ser aplicado:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf

0\nosupersub "\'a7 5\'ba Os documentos fiscais dever\'e3o ser numerados em ordem crescente e c onsecutiva, de 1 a 999.999.999, devendo a numera\'e7\'e3o ser reiniciada a cada novo per\'edodo de apura\'e7\'e3o." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 6\'ba }Os documentos fiscais dev er\'e3o ser numerados em ordem crescente e consecutiva, de 1 a 999.999.999, deve ndo a numera\'e7\'e3o ser reiniciada a cada novo per\'edodo de apura\'e7\'e3o. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 6\'ba do art. 303 foi dada }{\b\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 77 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 10.001}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub , de 09/05 /06, DOE de 10/05/06), efeitos a partir de 10/05/06.\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 6\'ba, tendo sido acrescentado ao art. 303 pela Altera\'e7\'e3o n\ 'ba 64 (Decret o n\'ba 9513, de 10/08/05, DOE de 11/08/05), efeitos de 11/08/05 a 09/05/06:\lin e }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 6\' ba Os document os fiscais dever\'e3o ser numerados em ordem crescente e consecutiva, de 1 a 999 .999.999, reiniciando-se a numera\'e7\'e3o quando atingido esse limite." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 304}{\*\bkmkend 304}{\b Art. 304. }{\b0 A Nota Fiscal de Servi\'e7o de Telecomunica\'e7\'f5es ser\'e1 emitida por servi\'e7o prestado, ou, quando este for medido periodicamente, no final do per \'edodo da med i\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 304, 1o}{\*\bkmkend 304, 1o }{\b \'a7 1\'ba}{\b0 A Nota Fiscal de Servi\'e7o de Telecomunica\'e7\'f5es n\'e 3o poder\'e1 abranger per\'edodo superior a 30 dias, ressalvado o disposto no pa r\'e1grafo seguinte. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 304, 2o}{\*\bkmkend 304, 2o }{\b \'a7 2\'ba}{\b0 Em raz\'e3o do pequeno valor das presta\'e7\'f5es, poder\' e1 ser emitida Nota Fiscal de Servi\'e7o de Telecomunica\'e7\'f5es englobando os servi\'e7 os prestados em mais de um per\'edodo de medi\'e7\'e3o, desde que n\'e3o ultrapa sse a 12 meses (Conv. ICMS 87/95). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 305}{\*\bkmkend 305}{\b Art. 305. }{\b0 A Nota Fiscal de Servi\'e7o de Telecomunica\'e7\'f5es, quando o servi\'e7 o for prestado ou cobrado mediante ficha, cart\'e3o ou assemelhados, ser\'e1 emi tida no moment o em que a concession\'e1ria ou a permission\'e1ria prestadora do servi\'e7o: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 305 foi dada pela Altera\'e7\'e3o n\'ba 72 (}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 974

0, de 26/12/05, DOE de 27/12/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub ), efeitos a partir de 27/12/05.\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, e feitos at\'e9 26/12/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub "Art. 305. A Nota Fiscal de Servi\'e7o de Telecomunica\'e7\'f5es, qu ando o servi\'e7o for prestado ou cobrado mediante ficha, cart\'e3o ou assemelha dos, ser\'e1 emitida no momento da entrega do referido instrumento pela prestado ra do servi \'e7o ao usu\'e1rio final ou a quem o deva a ele entregar." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub fornecer, a usu\'e1rio ou a terceiro intermedi\'e1rio, os instrument os necess\'e1rios \'e0 sua presta\'e7\'e3o por meio exclusivamente de terminal d e uso p\'fablico; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub reconhecer ou ativar cr\'e9ditos pass\'edveis de util iza\'e7\'e3o e xclusivamente em terminal de uso particular; \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 305, 1o}{\*\bkmkend 305, 1o }{\b \'a7 1\'ba}{\b0 Para os fins deste artigo, poder\'e1 ser emitida a Nota Fi scal, modelos 1 ou 1-A. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 305, 2o}{\*\bkmkend 305, 2o }{\b \'a7 2\'ba}{\b0 }Mediante autoriza\'e7\'e3o do Inspetor Fazend\'e1rio, pod er\'e1 ser emitido um \'fanico documento que englobe os fornecimentos dos instru mentos ref eridos neste artigo por per\'edodo determinado. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub :}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7 \'e3o atual do \'a7 2\'ba do art. 305 foi dada pela Altera\'e7\'e3o n\'ba 36 }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 8375, de 22/11 /02, DOE de 23 e 24/11/02), efeitos a partir de 01/01/03.\line \line Reda\'e7\' e3o origin\'e1ria, efeitos at\'e9 31/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba Mediante regime especial, poder\'e1 ser autorizada a emiss\'e3o de um \'fanico documento que englobe os fornecimentos d os instrumentos referidos neste artigo por per\'edodo determinado." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 306}{\*\bkmkend 306}{\b Art. 306. }{\b0 A Nota Fiscal de Servi\'e7o de Telecomunica\'e7\'f5es ser\'e1 emitida, no m\'ednimo, em 2 vias, que ter\'e3o a seguinte destina\'e7\'e3o: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a 1\'aa via ser\'e1 entregue ao tomador do servi\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a 2\'aa via ficar\'e1 em poder do emitente, para exib i\'e7\'e3o ao fisco. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 306, parg. nico}{\*\bkmkend 3

06, parg. nico}{\b\fs24 Par\'e1grafo \'fanico.}{\b0\fs24 }A Nota Fiscal de Servi\ 'e7o de Telecomunica\'e7\'f5es poder\'e1 ser emitida em uma \'fanica via, se uti lizado sistema eletr\'f4nico de processamento de dados, sem preju\'edzo do disposto no s incisos V e VI do art. 569 ({\b0 Conv. ICMS} 126/98). \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do par\'e1grafo \'fanico do art. 306 foi dada pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/ 03/99.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Re da\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 306, parg. nico}{\*\bkmkend 306, parg. nico }}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Par\' e1graf o \'fanico. A Nota Fi}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub scal de Servi\'e7o de Telecomunica\'e7\'f5es poder\'e1 ser emitid a em uma \'fanica via, se utilizado sistema eletr\'f4nico de processamento de da dos.}{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O V\line Da Nota Fiscal Avulsa \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 307}{\*\bkmkend 307}{\b Art. 307. }{\b0 A nota fiscal avulsa ser\'e1 emitida nos seguintes momentos: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 307, mantida a reda\'e7\'e3o de seus incisos, foi dada pela Altera\'e7\'e3o n\'ba 106 (Decreto n\'ba 11193, de 29/08/08, DOE de 30 e 31 /08/08), efeitos a partir de 30/08/08.\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 307. A Nota Fisc al Avulsa ser\'e1 emitida pela Secretaria da Fazenda, por interm\'e9dio das repa rti\'e7\'f5es fazend\'e1rias locais, postos fiscais e unidades m\'f3veis de fiscaliza\'e7\'e3o :\'94. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub para documentar a circula\'e7\'e3o de mercadorias ou b ens: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 307, I, a}{\*\bkmkend 307 , I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na s sa\'eddas de mercadorias ou bens efetuadas por produtores rurais ou extratores n\'e3o equipa rados a comerciantes ou a industriais ou por outros contribuintes, quando n\'e3o possu\'edrem Nota Fiscal pr\'f3pria, inclusive nas entradas de mercadorias ou b ens procedente s do exterior;

\par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 307, I, b}{\*\bkmkend 307 , I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na s sa\'eddas de mercadorias ou bens de reparti\'e7\'f5es p\'fablicas, inclusive autarquias fede rais, estaduais ou municipais, quando n\'e3o obrigadas \'e0 emiss\'e3o de Notas Fiscais, bem como nas entradas de mercadorias ou bens procedentes do exterior; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 307, I, c}{\*\bkmkend 307 , I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na circula\'e7 \'e3o de mercadorias ou bens efetuada por pessoas n\'e3o inscritas no cadastro d e contribuintes, inclusive por particulares; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 307, I, d}{\*\bkmkend 307 , I, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na regulariza \'e7\'e3o do tr\'e2nsito de mercadoria ou da presta\'e7\'e3o de servi\'e7o que t iver sido objeto de a\'e7\'e3o fiscal, inclusive no caso de complementa\'e7\'e3o do imposto destacado a menos em documento fiscal; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 307, I, e}{\*\bkmkend 307 , I, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub em qualquer caso em que n\'e3o se exija o documento fiscal pr\'f3prio, inclusive na aliena\'e7\' e3o de bens feita por n\'e3o contribuinte do imposto ou nos casos de mera circul a\'e7\'e3o f\'edsica de bens pertencentes a n\'e3o contribuinte; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub para documentar a presta\'e7\'e3o de servi\'e7os de t ransporte inte rmunicipal, interestadual ou internacional, quando o servi\'e7o for prestado por transportador aut\'f4nomo ou em ve\'edculo de empresa transportadora n\'e3o ins crita neste Estado, n\'e3o tendo sido feita a reten\'e7\'e3o ou antecipa\'e7\'e3 o do imposto, se devido. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub nas sa\'eddas interestaduais promovidas por produtor rural enquadr ado no regime SimBahia Rural. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual ao inciso III do art. 307 pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05).\line \line }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao inciso III, tendo sido acrescentado ao art. 307 pela Altera\'e7\'e 3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00):\line }{\b0\i\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - nas sa\'eddas interes taduais promovidas por contribuintes inscritos na condi\'e7\'e3o de produtor-Sim Bahia Rural." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} A nota fiscal avulsa de q ue trata o {\i caput} deste artigo ser\'e1 emitida mediante acesso ao endere\'e7 o eletr\'f4nico http://www.sefaz.ba.gov.br ou nas reparti\'e7\'f5es fazend\'e1ri as.

\par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 1\'ba foi acrescentado ao art. 307 pela Altera\'e7\'e3o n\'ba 106 (Decreto n\'ba 11193, de 29/08/08, DOE de 30 e 31/08/08). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba} Na hip\'f3tese prevista n a al\'ednea \'93d\'94 do inciso I do caput deste artigo a nota fiscal avulsa ser \'e1 emitida exclusivamente por preposto fiscal. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 2\'ba foi acrescentado ao art. 307 pela Altera\'e7\'e3o n\'ba 106 (Decreto n\'ba 11193, de 29/08/08, DOE de 30 e 31/08/08). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 308}{\*\bkmkend 308}{\b Art. 308. }{\b0 A Nota Fiscal Avulsa conter\'e1 as seguintes indica\'e7\'f5es: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 308, I}{\*\bkmkend 308, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a denomina\'e7 \'e3o: "NOTA F ISCAL AVULSA"; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o n\'famero de ordem e o n\'famero da via; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o nome e o endere\'e7o do remetente e/ou do prestado r, conforme o caso; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 308, IV}{\*\bkmkend 308, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a data da e miss\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 308, V}{\*\bkmkend 308, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a data da efet iva sa\'edda d a mercadoria; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o nome e o endere\'e7o do destinat\'e1rio da mercador ia e/ou do tom ador do servi\'e7o, conforme o caso; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub a natureza da opera\'e7\'e3o ou presta\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub a discrimina\'e7\'e3o da mercadoria, a quantidade, a unidade, a e sp\'e9cie, a qualidade, a marca, o tipo e demais elementos que permitam sua perf eita identifica\'e7\'e3o; a especifica\'e7\'e3o do servi\'e7o, se for o caso; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o valor da opera\'e7\'e3o e/ou da presta\'e7\'e3o, as respectivas b ases de c\'e1lculo, as al\'edquotas aplicadas e o imposto devido relativamente a

cada fato gerador; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o nome e o endere\'e7o da empresa transportadora ou do transportador aut\'f4nomo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o n\'famero da placa do ve\'edculo, o Munic\'edpio e a unidade da F edera\'e7\'e3o do emplacamento, no caso de transporte rodovi\'e1rio, ou outro el emento identificativo, nos demais casos; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 308, XII}{\*\bkmkend 308, XII}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os dados previstos no inciso II do art. 199; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XII do art. 308 foi dada pela Altera \'e7\'e3o n\'ba 3 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5 \nosupersub De creto n\'ba 6523, de 11/07/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub , DOE de 12/07/97).\line \line }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\lin e }{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub XII - os dados previst os no art. 199.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub "}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub no campo \'93Reservado ao Fisco\'94, a fixa\'e7\'e3 o da data limi te para emiss\'e3o do documento, a indica\'e7\'e3o \'9300/00/00.\'94 \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso XIII do art. 308 foi dada pela Alter a\'e7\'e3o n\'ba 49 (Decreto n\'ba 8.853, de 23/12/03. DOE de 24/12/03).\line \l ine }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso XIII, tendo sido acrescentado ao art. 308 }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3 o n\'ba 3 (}{ \b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n \'ba 6523, de 11/07/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub , DOE de 12/07/97).\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub "XIII - no espa\'e7o reservado \'e0 fixa\'e7\'e3o da data-l imite para emiss\'e3o do documento, a indica\'e7\'e3o \'9300/00/00.\'94" \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} As indica\'e7\'f5es dos i ncisos I, II e XII ser\'e3o impressas tipograficamente (art. 219, \'a7 3\'ba), d ispensando-se a obrigatoriedade, caso a emiss\'e3o seja feita por sistema eletr\

'f4nico de pro cessamento de dados. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A reda\'e7\'e3o atual do \'a7 1\'ba do art. 308 foi dada pela Altera \'e7\'e3o n\'ba 49 (Decreto n\'ba 8.853, de 23/12/03, DOE de 24/12/03).\line \li ne Reda\'e7 \'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub "\'a7 1\'ba As indica\'e7\'f5es dos incisos I, II e XII ser\ 'e3o impressas tipograficamente (art. 219, \'a7 3\'ba)." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 308, 2o}{\*\bkmkend 308, 2o }{\b \'a7 2\'ba}{\b0 A impress\'e3o da Nota Fiscal Avulsa ser\'e1 feita nos ter mos do }{\ul\cf5 \'a7 3\'ba do art. 193}{\b0 . \par }\pard \s7 \qj\sa180\fi1054 {\b Art. 309.}{ }{\b0 Quanto ao n\'famero de v ias e \'e0 sua destina\'e7\'e3o, a impress\'e3o e emiss\'e3o da Nota Fiscal Avul sa ser\'e3o feitas de acordo com as disposi\'e7\'f5es concernentes \'e0 Nota Fis cal, sendo que , quando a emiss\'e3o for por processamento de dados: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A reda\'e7\'e3o atual do art. 309 foi dada pela Altera\'e7\'e3o n\'b a 49 (Decreto n\'ba 8.853, de 23/12/03, DOE de 24/12/03).\line \line Reda\'e7\'e 3o origin\'e1r ia, 23/12/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub "Art. 309. Quanto ao n\'famero de vias e \'e0 sua destina\'e7\'e3o, a impress\'e3o e emiss\'e3o da Nota Fiscal Avulsa ser\'e3o feitas de acordo com as disposi \'e7\'f5es concernentes \'e0 Nota Fiscal." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\ fs24\cf0 \nosupersub revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso I do art. 309 foi revogado pela Altera\'e7\'e3o n\'ba 62 (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.332, de 14/02/05. DOE de 15/02/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso I do art. 30 9 pela Altera \'e7\'e3o n\'ba 49 (Decreto n\'ba 8.853, de 23/12/03, DOE de 24/12/03), efeitos at\'e9 14/02/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub "I - nas opera\'e7\'f5es interestaduais e de exporta\'e7\'e3o, a 1\'aa via ser \'e1 impressa em formul\'e1rio de seguran\'e7a e as demais em papel comum, vedad o o uso de papel jornal;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub as vias ser\'e3o impressas em papel comum, vedado o u

so de papel jo rnal; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II do art. 309 foi dada pela Altera\ 'e7\'e3o n\'ba 62 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub D ecreto n\'ba 9.332, de 14/02/05. DOE de 15/02/05}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II do art. 309 pela Altera\'e7\'e3o n\'ba 49 (Decreto n\'ba 8.853, de 23/12/03, DOE de 24/12/03), efeitos at\'e9 14/02/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "II - nas demais opera\'e7\'f5es, todas as v ias ser\'e3o i mpressas em papel comum, vedado, tamb\'e9m, o uso de papel jornal;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub os dados relativos a emiss\'e3o da Nota Fiscal Avuls a ser\'e3o arm azenados no Sistema de Emiss\'e3o de Nota Fiscal Avulsa - SENF, para fins de con trole da fiscaliza\'e7\'e3o. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 310}{\*\bkmkend 310}{\b Art. 310. Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Os efeitos das modifica\'e7\'f5es produzidas pela Altera\'e7\'e3o 15 fora m postergados para 01/06/00, conforme disposto no art. 4\'ba da Altera\'e7\'e3o n\'ba 16 (Decr eto n\'ba 7759 de 23/02/00, DOE de 24/02/00).\line \line }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O art. 310 foi revogado pela Altera\'e7 \'e3o n\'ba 15 (Decreto n\'ba 7729, de 29/12/99, DOE de 30/12/99), efeitos a par tir de 01/03/00.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 310}{\*\bkmkend 310} }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 3 10. \'c9 vedada a aplica\'e7\'e3o de penalidade, no tr\'e2nsito de produtos agro pecu\'e1rios e de subst\'e2ncias de origem vegetal ou animal, bem como na presta\'e7\'e3o de s ervi\'e7o por transportador aut\'f4nomo, mesmo quando desacompanhados de documen ta\'e7\'e3o fiscal, nas seguintes hip\'f3teses:\line I - sa\'eddas de produtos a gr\'edcolas, p ecu\'e1rios ou extrativos, quando efetuadas diretamente pelo produtor ou extrato r, inclusive no tocante ao imposto relativo ao servi\'e7o de transporte, quando efetuado por aut\'f4nomo, observados os crit\'e9rios estabelecidos nos incisos I I e III do art . 443;\line II - presta\'e7\'e3o de servi\'e7o por transportador aut\'f4nomo ou em ve\'edculo de empresa transportadora n\'e3o inscrita neste Estado, quando o i nteressado, espontaneamente, procurar a reparti\'e7\'e3o fiscal da localidade on de tiver in \'edcio a presta\'e7\'e3o do servi\'e7o, ou, em sua falta ou no caso de n\'e3o h

aver expediente no dia ou hor\'e1rio da presta\'e7\'e3o, o primeiro posto fiscal do percurso para quita\'e7\'e3o do imposto.}{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 311}{\*\bkmkend 311}{\b Art. 311. }{\b0 Na hip\'f3tese de incid\'eancia simult\'e2nea do imposto relativo \'e0s m ercadorias e ao servi\'e7o de transporte, a Nota Fiscal Avulsa conter\'e1, al\'e 9m do valor da opera\'e7\'e3o, a indica\'e7\'e3o do frete respectivo, sendo que: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Os efeitos das modifica\'e7\'f5es produzidas pela Altera\'e7\'e3o 15 fora m postergados para 01/06/00, conforme disposto no art. 4\'ba da Altera\'e7\'e3o n\'ba 16 (Decr eto n\'ba 7759 de 23/02/00, DOE de 24/02/00).\line \line }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e3o atual do }{\b \i\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 311 foi dada pela Altera\'e7\'e3o n\'ba 15 (Decreto n\'ba 7729, de 29/12/99, DOE de 30/12/99), ef eitos a partir de 01/03/00.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 311}{\*\bkmkend 3 11}}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 311. Na hip\ 'f3tese de a reparti\'e7\'e3o fiscal ser procurada para pagamento, simultaneamen te, do imposto relativo \'e0 carga e ao servi\'e7o de transporte, a Nota Fiscal Avulsa conter \'e1, al\'e9m do valor da opera\'e7\'e3o, a indica\'e7\'e3o do frete respectivo, sendo que:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub ". \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub se o vendedor das mercadorias e o prestador do servi\' e7o forem pess oas diferentes: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 311, I, a}{\*\bkmkend 311 , I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a opera\'e7\'e3o mercantil e a presta\'e7\'e3o do servi\'e7o constituir\'e3o fatos geradores dis tintos, sendo igualmente distintas as al\'edquotas aplic\'e1veis, devendo ser ex tra\'eddos documentos de arrecada\'e7\'e3o separados; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 311, I, b}{\*\bkmkend 311 , I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub n\ 'e3o haver\'e1 incid\'eancia do ICMS sobre a presta\'e7\'e3o do servi\'e7o de transporte se a presta\'e7\'e3o tiver in\'edcio e fim no mesmo Munic\'edpio; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub se, por\'e9m, o transporte das mercadorias estiver se ndo efetuado e m ve\'edculo do pr\'f3prio vendedor ou remetente, a parcela do frete constituir\ 'e1 mera despesa acess\'f3ria, integrante da base de c\'e1lculo da opera\'e7\'e3

o mercantil, sendo irrelevante que se trate de transporte intermunicipal, intere stadual, inter nacional ou ocorrido no mesmo Munic\'edpio, de modo que: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 311, II, a}{\*\bkmkend 31 1, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sendo tributad a a opera\'e7\'e3o, a al\'edquota aplic\'e1vel sobre o montante ser\'e1 a relati va \'e0s mercadorias, cabendo apenas a extra\'e7\'e3o de um documento de arrecad a\'e7\'e3o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 311, II, b}{\*\bkmkend 31 1, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub sendo a opera \'e7\'e3o isenta ou n\'e3o tributada, n\'e3o haver\'e1 imposto a pagar. \par }\pard \s7 \qj\sa180\fi1054 {\b Art. {\*\bkmkstart 312}{\*\bkmkend 312}312. }{\b0 Havendo destaque do ICMS na Nota Fiscal Avulsa, esta somente produzir\'e1 efeitos fiscais se estiver acompanhada do documento de arrecada\'e7\'e3o corres pondente, que a ela fa\'e7a refer\'eancia expl\'edcita. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 312, 1o}{\*\bkmkend 312, 1o }{\b \'a7 1\'ba}{\b0 }\'c9 dispensado o pagamento do ICMS destacado na nota fis cal avulsa, na hip\'f3tese de devolu\'e7\'e3o de mercadoria, devendo ser anexado o documen to origin\'e1rio. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 1\'ba do art. 312 foi dada pela Altera \'e7\'e3o n\'ba 106 (Decreto n\'ba 11193, de 29/08/08, DOE de 30 e 31/08/08), ef eitos a partir de 30/08/08.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 1\'ba \'c9 dispensado o pag amento do ICMS destacado na Nota Fiscal Avulsa, na hip\'f3tese de o imposto nela destacado ser integralmente compensado com o tributo constante no documento fiscal relativo \ 'e0 opera\'e7\'e3o ou presta\'e7\'e3o anterior, inclusive em caso de devolu\'e7\ 'e3o de mercad oria, devendo ser feita observa\'e7\'e3o detalhada acerca dessa circunst\'e2ncia .\'94. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 312, 2o}{\*\bkmkend 312, 2o }{\b \'a7 2\'ba}{\b0 }A emiss\'e3o da nota fiscal avulsa n\'e3o implica necessa riamente o reconhecimento da legalidade da situa\'e7\'e3o fiscal, podendo o fisc o, a qualq uer tempo, em face da constata\'e7\'e3o de qualquer irregularidade, exigir o imp osto devido com acr\'e9scimos morat\'f3rios e penalidades cab\'edveis. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 2\'ba do art. 312 foi dada pela Altera \'e7\'e3o n\'ba 106 (Decreto n\'ba 11193, de 29/08/08, DOE de 30 e 31/08/08), ef eitos a partir de 30/08/08.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 2\'ba Na emiss\'e3o da Nota

Fiscal Avulsa , se o imposto destacado for compensado, total ou parcialmente, com o tributo co nstante em documentos fiscais exibidos pelo contribuinte, relativos a opera\'e7\ 'f5es ou presta\'e7\'f5es anteriores, inclusive no caso de devolu\'e7\'e3o de me rcadoria, obse rvar-se-\'e1 o seguinte:\'94.\line {\*\bkmkstart 312, 2o, I}{\*\bkmkend 312, 2o, I}I - tratando-se de contribuinte n\'e3o inscrito no cadastro estadual, o funci on\'e1rio respons\'e1vel pela emiss\'e3o da Nota Fiscal Avulsa dever\'e1 reter o s document os referidos no caput deste par\'e1grafo, anexando-os \'e0 via da Nota Fiscal Av ulsa destinada \'e0 reparti\'e7\'e3o fiscal;\line II - n\'e3o ser\'e1 feita a re ten\'e7\'e3o dos originais dos documentos aludidos no caput deste par\'e1grafo, no caso de con tribuinte inscrito no cadastro estadual ou quando a Nota Fiscal Avulsa disser re speito apenas a parte das mercadorias relativas ao documento fiscal apresentado, havendo mercadorias remanescentes, hip\'f3teses em que a pr\'f3pria reparti\'e7 \'e3o fiscal p rovidenciar\'e1 c\'f3pias reprogr\'e1ficas daqueles documentos, para serem arqui vadas com a via da Nota Fiscal Avulsa presa ao bloco;\line III - nas hip\'f3tese s dos incisos I e II deste par\'e1grafo:\line {\*\bkmkstart 312, 2o, III, a}{\*\ bkmkend 312, 2o, III, a}a) as 1\'aas vias dos documentos fiscais apresentados pelo contribui nte dever\'e3o ser carimbadas, uma a uma, em local pr\'f3ximo ao destaque do imp osto, anotando-se, nos espa\'e7os pr\'f3prios indicados no carimbo:\line {\*\bkm kstart 312, 2o, III, a, 1}{\*\bkmkend 312, 2o, III, a, 1}1 - o n\'famero da Nota Fiscal Avu lsa emitida;\line {\*\bkmkstart 312, 2o, III, a, 2}{\*\bkmkend 312, 2o, III, a, 2}2 - o local, a data, a assinatura do funcion\'e1rio, seu nome e n\'famero do c adastr o funcional;\line {\*\bkmkstart 312, 2o, III, a, 3}{\*\bkmkend 312, 2o, III, a, 3}3 - a identifica\'e7\'e3o da reparti\'e7\'e3o ou posto;\line {\*\bkmkstart 312 , 2o, III, b}{\*\bkmkend 312, 2o, III, b}b) tanto as 1\'aas vias dos documentos fiscai s origin\'e1rios como todas as vias da Nota Fiscal Avulsa dever\'e3o ser submeti das ao visto do Inspetor Fiscal, supervisor ou autoridade respons\'e1vel pela re parti\'e7\'e3o, posto ou unidade de fiscaliza\'e7\'e3o, conforme o caso, devendo o "visto" con ter o nome, o n\'famero do cadastro e o cargo ou fun\'e7\'e3o do funcion\'e1rio ou autoridade;\line IV - a emiss\'e3o da Nota Fiscal Avulsa ser\'e1 feita por so licita\'e7\'e3o verbal do interessado, a menos que se trate de hip\'f3tese em qu e a legisla \'e7\'e3o exija requerimento escrito;\line V - a emiss\'e3o da Nota Fiscal Avuls a ser\'e1 feita liminarmente, independentemente da determina\'e7\'e3o de exames ou dilig\'eancias pr\'e9vios, a menos que se trate de mat\'e9ria complexa ou duv idosa, a crit \'e9rio da autoridade administrativa;\line VI - a emiss\'e3o da Nota Fiscal Avul sa n\'e3o implica necessariamente o reconhecimento da legalidade da situa\'e7\'e 3o fiscal, podendo o fisco, a qualquer tempo, em face da constata\'e7\'e3o de qu alquer irregul aridade, exigir o imposto devido, hip\'f3tese em que, n\'e3o tendo o sujeito pas sivo contribu\'eddo mediante dolo, fraude ou simula\'e7\'e3o, para o equ\'edvoco na cobran\'e7a do imposto a menos, a responsabilidade a lhe ser atribu\'edda at ender\'e1 ao d isposto no }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub par\'e1grafo \'fanico do art. 100 do CTN}{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub .". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 312, 3o}{\*\bkmkend 312, 3o }{\b \'a7 3\'ba}{\b0 }{\b Revogado}{\b0 . \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br

sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 3\'ba do art. 312 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub foi revogado pe}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub la}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 106 (}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11193, de 29/08/08 , DOE de 30 e 31/08/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b ).\line \line Reda\'e7\'e3o origin\'e1ria}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub "{\*\bkmkstart 312, 5o}{\*\bkmkend 312, 5o}}{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 3\'ba }{\b0\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Nas opera\'e7\ 'f5es ou r emessas em que seja dispensada a emiss\'e3o de documento fiscal, sempre que o co ntribuinte, mesmo assim, solicitar a emiss\'e3o da Nota Fiscal Avulsa, esta n\'e 3o conter\'e1 o destaque do imposto." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba} {\b Revogado}. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 4\'ba do art. 312 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub foi revogado pe}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub la}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 106 (}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 11193, de 29/08/08 , DOE de 30 e 31/08/08}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b ).\line \line Reda\'e7\'e3o anterior dada a}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub o \'a7 4\'ba do art. 312 foi dada pela Al tera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05).\line }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 4\'ba Nas sa\'eddas interestaduais promovidas por contribuintes enquadrados no regime Sim Bahia Rural, s er\'e1 emitida Nota Fiscal Avulsa, mediante solicita\'e7\'e3o do contribuinte."\ line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Reda\'e7\'e3o anterior dada ao \'a7 4\'ba, tendo sido acrescentado ao art. 312 pela Alter a\'e7\'e3o n\'ba 17 (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00):\line }{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmk start 312, 4o}{\*\bkmkend 312, 4o}\'a7 4\'ba Nas sa\'eddas interestaduais promov idas por c ontribuintes inscritos na condi\'e7\'e3o de produtor-SimBahia Rural, ser\'e1 emi tida Nota Fiscal Avulsa, mediante solicita\'e7\'e3o escrita do contribuinte, que ser\'e1 anexada \'e0 via fixa do talon\'e1rio." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 }{\b\cf0 5\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 5\'ba do art. 312 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl

0\shad0\f1\fs20\cf0\nosupersub foi revogado pe}{\b\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub la}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 63 (}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9.426, de 17/05/05, DOE de 18/05/ 05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\l ine \line Reda\'e7\'e3o anterior dada ao \'a7 5\'ba d}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub o art. 312, tendo sido acrescenta do pela }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7 \'e3o n\'ba 61 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decreto n\'ba 9292}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub , de 29/12/04, DOE de 30/12/04)}{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 312, 5o}{\*\bkmkend 312, 5o }}{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 5\'ba }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A emiss\ 'e3o de Nota Fiscal Avulsa nos termos do par\'e1grafo anterior fica condicionada ao credenciam ento do produtor junto \'e0 Secretaria da Agricultura, Irriga\'e7\'e3o e Reforma Agr\'e1ria do Estado da Bahia \'96 SEAGRI, ou em entidades por ela, para este f im, autorizadas." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 313}{\*\bkmkend 313}{\b Art. 313. }{\b0 \'c9 dispensada a emiss\'e3o de Nota Fiscal Avulsa, tratando-se de impost o a ser pago por transportador aut\'f4nomo ou por empresa transportadora n\'e3o inscrita neste Estado: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub estando a mercadoria acobertada por Nota Fiscal emitid a sem reten \'e7\'e3o do imposto sobre o frete, inclusive nas hip\'f3teses em que n\'e3o sej a aplic\'e1vel a sujei\'e7\'e3o passiva por substitui\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub sempre que tanto o remetente como o destinat\'e1rio n \'e3o sejam co ntribuintes do imposto. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 313, 1o}{\*\bkmkend 313, 1o }{\b \'a7 1\'ba}{\b0 Nas hip\'f3teses deste artigo, o documento de arrecada\'e7 \'e3o dever\'e1 conter, al\'e9m dos demais requisitos exigidos, as seguintes inf orma\'e7 \'f5es, ainda que no verso: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o nome do contratante ou tomador do servi\'e7o, seu en dere\'e7o e n \'fameros de inscri\'e7\'e3o estadual e no CGC ou CPF, conforme o caso; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub a placa do ve\'edculo e a unidade da Federa\'e7\'e3o, no caso de tr ansporte rodovi\'e1rio, ou outro elemento identificativo, nos demais casos; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o pre\'e7o do servi\'e7o, a base de c\'e1lculo do im posto e a al

\'edquota aplicada; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o valor do imposto; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o n\'famero, a s\'e9rie e a data do documento fiscal q ue acobertar a circula\'e7\'e3o das mercadorias ou bens, ou a identifica\'e7\'e3o das mercador ias ou bens, na aus\'eancia daquele documento; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub os locais de in\'edcio e fim da presta\'e7\'e3o do se rvi\'e7o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 313, 2o}{\*\bkmkend 313, 2o }{\b \'a7 2\'ba}{\b0 A escritura\'e7\'e3o e a utiliza\'e7\'e3o do cr\'e9dito fi scal pelo contratante ou tomador do servi\'e7o, quando for o caso, nas hip\'f3te ses deste artigo, ser\'e3o feitas com base no documento de arrecada\'e7\'e3o. \par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO IV\line DOS LIVROS FISCAIS \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O I\line Das Disposi\'e7\'f5es Comuns a Todos os Livros Fiscais \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O I\line Das Esp\'e9cies de Livros Fi scais \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 314}{\*\bkmkend 314}{\b Art. 314. }{\b0 Salvo disposi\'e7\'e3o em contr\'e1rio, todos os contribuintes do ICMS de ver\'e3o manter, em cada estabelecimento, conforme as opera\'e7\'f5es ou presta\ 'e7\'f5es que realizarem, os seguintes livros fiscais (Conv. SINIEF s/n\'ba, de 15/12/70, Conv . SINIEF 06/89 e Ajuste SINIEF 1/92): \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub Registro de Entradas, modelo 1 (Anexo 38); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub Registro de Entradas, modelo 1-A (Anexo 39); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub Registro de Sa\'eddas, modelo 2 (Anexo 40); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub Registro de Sa\'eddas, modelo 2-A (Anexo 41); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub Livro de Movimenta\'e7\'e3o de Combust\'edveis (LMC); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub Registro de Controle da Produ\'e7\'e3o e do Estoque, modelo 3 (Anex o 42); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub Registro do Selo Especial de Controle, modelo 4; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub Registro de Impress\'e3o de Documentos Fiscais, mod elo 5 (Anexo 4 4); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub Registro de Utiliza\'e7\'e3o de Documentos Fiscais e Termos de Ocor r\'eancias, modelo 6 (Anexo 45); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub Registro de Invent\'e1rio, modelo 7 (Anexo 46); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub XI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub Registro de Apura\'e7\'e3o do ICMS, modelo 9 (Anexo 4 7); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 314, xii}{\*\bkmkend 314, xii}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub XII -}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Livro de Movimenta\'e7 \'e3o de Produtos (LMP) (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\ fs24\cf0\nosupersub Ajuste SINIEF}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub 4/01). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso XII foi acrescentado ao art. 314 pela }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 26 (} {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 802 3, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 09/08/01. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O II\line Das Pessoas Dispensadas de Escritura\'e7\'e3o Fiscal \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 315}{\*\bkmkend 315}{\b Art. 315. }{\b0 Acerca da dispensa, parcial ou total, da escritura\'e7\'e3o dos livros pr evistos no artigo anterior, observar-se-\'e3o as disposi\'e7\'f5es relativas a: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub produtores rurais e extratores n\'e3o equiparados a co merciantes ou a industriais - dispensa total: art. 442, II; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 315, II}{\*\bkmkend 315, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub microempres as e empresas de pequeno porte, optantes do Simples Nacional: Cap\'edtulo IV do T\'edtulo III; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inico II do art. 315 foi dada pela Altera\' e7\'e3o n\'ba 92 (Decreto n\'ba 10414, de 03/08/07, DOE de 04 e 05/08/07), efeit os a partir de 04/08/07.\line \line Reda\'e7\'e3o anterior dada ao inciso II do}{\b\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 315 pela }{\b\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 91 }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos de 01/07/07 a 03/08/07 :\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - microem

presas e empresas de pequeno porte, optantes do Simples Nacional: Se\'e7\'e3o IV do Cap\'edtulo IV do T\'edtulo III;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II do art. 3 15 pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf5\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/01/99 a 30/06/ 07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "II - micro empresas e empresas de pequeno porte - dispensa parcial: art. 408-C, VI;"\line \ line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub R eda\'e7\'e3o origin\'e1ria, efeitos at\'e9 31/12/98:\line }{\b0\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - microempresas industriais - dispens a parcial: art. 388;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub ambulantes - dispensa total: }{\b0\i0\ul0\strike0\v0 \expnd0 \expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 408-C}{\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso III do art. 315 foi dada pela Altera\'e7\ 'e3o n\'ba 9 ( }{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub efeitos a partir de 01/01/99}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\l ine }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub III - microempresa s comerciais varejistas e microempresas ambulantes - dispensa total: art. 403;}{ \b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 315, IV}{\*\bkmkend 315, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub restaurante s, churrascari as, pizzarias, lanchonetes, bares, padarias, pastelarias, confeitarias, do\'e7ar ias, bombonerias, sorveterias, casas de ch\'e1, lojas de \'93delicatessen\'94, s ervi\'e7os de \'93buffet\'94, hot\'e9is, mot\'e9is, pousadas, fornecedores de re fei\'e7\'f5es e outros servi\'e7os de alimenta\'e7\'e3o - dispensa parcial: art. 504, X; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6

\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso IV do art. 315 foi dada pela Altera\ 'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\ nosupersub Dec reto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao in ciso IV do art . 315 pela Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 6903, de 16/10/97, DOE de 17/10/97}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line } {\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "IV - restaurante s, churrascarias, pizzarias, lanchonetes, bares, padarias, pastelarias, confeita rias, do\'e7arias, bombonerias, sorveterias, casas de ch\'e1, lojas de \'93delic atessen\'94, s ervi\'e7os de \'93buffet\'94, hot\'e9is, mot\'e9is, fornecedores de refei\'e7\'f 5es e outros servi\'e7os de alimenta\'e7\'e3o - dispensa parcial: art. 504, IX;\ '94\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Reda \'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub IV - restaurantes, churrascarias, pizzarias, lanchonetes, ba res, padarias, pastelarias, confeitarias, do\'e7arias, bombonerias, sorveterias, casas de ch\' e1, lojas de \'93delicatessen\'94, servi\'e7os de \'93buffet\'94, fornecedores d e refei\'e7\'f5es e outros servi\'e7os de alimenta\'e7\'e3o - dispensa parcial: art. 504, IX; \'94 \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub empresas seguradoras - dispensa parcial: art. 539, I; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub prestadores de servi\'e7os de constru\'e7\'e3o civil que n\'e3o efe tuem circula\'e7\'e3o de mercadorias - dispensa parcial:}{\b0\i0\ul\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 546}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub concession\'e1rias de servi\'e7o p\'fablico: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 315, VII, a}{\*\bkmkend 3 15, VII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b de telecomun ica\'e7\'f5es - dispensa total, at\'e9 31/07/00 (}{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Convs. ICMS}{\b0\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub 126/98, 30/99 e 03/00); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "a", do inciso VII do art. 315 fo i dada pela Altera\'e7\'e3o n\'ba 17 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub (Decreto n\'ba 7824, de 17/07/00, DOE de 18/07/00)}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7

\'e3o anterior dada a }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b al\'ednea "a", do inciso VII do art. 315 pela Altera\'e7\'e3o n\'ba 12 (}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\' ba 7675, de 15 /09/99. DOE de 16/09/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub );\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub "a) de telecomunica\'e7\'f5es - dispensa total, at\'e9 31/12/ 99 (Convs. ICM S 126/98 e 30/99);"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a al\'edena "a", do inciso VII do art. 315 pela}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a part ir de 01/03/99 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\* \bkmkstart 315, VII, a}{\*\bkmkend 315, VII, a}}{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub a)}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs24\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub de telecomunica\'e7\'f5es - dispensa total, at\'e9 28/02/99 (Conv. ICMS 12 6/98)".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 315, VII, a}{\*\bkmkend 315, VII, a}}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub a)}{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub de telecomunica\'e 7\'f5es - disp ensa total: art. 569, V;}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub ". \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 315, VII, b}{\*\bkmkend 3 15, VII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b de energia e l\'e9trica - dispensa parcial: art. 571, VI; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub empresas de transporte: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 315, VIII, a}{\*\bkmkend 315, VIII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a\'e9reo dispensa parcial: art. 647, XIII; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 315, VIII, b}{\*\bkmkend 315, VIII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub ferrovi \'e1rio - dispensa parcial: art. 648, XII; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 315, VIII, c}{\*\bkmkend 315, VIII, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub aquavi\'e1 rio - dispensa parcial: art. 649, IV, e }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf5\nosupersub \'a7 7\'ba}{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f0\fs24\cf0\nosupersub ;

\par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub dep\'f3sitos fechados - dispensa parcial: art. 662, I I; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub estabelecimentos industriais do ramo de vestu\'e1rio, cal\'e7ados e artefatos de tecidos - dispensa parcial: art. 505, XVIII. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso X foi acrescentado ao art. 315 pela Altera\'e7\'e3o n\'ba 5 (}{\ b\i0\ul \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto. n\'ba 72 44, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ). \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O III\line Da Impress\'e3o e das Cara cter\'edsticas dos Livros Fiscais \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 316}{\*\bkmkend 316}{\b Art. 316. }{\b0 Os livros fiscais ser\'e3o impressos e ter\'e3o suas folhas numeradas tip ograficamente, em ordem crescente, devendo ser costuradas e encadernadas de modo a impedir a s ua substitui\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 316, 1o}{\*\bkmkend 316, 1o }{\b \'a7 1\'ba}{\b0 Os livros fiscais ser\'e3o confeccionados em conson\'e2nci a com os modelos anexos a este Regulamento. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 316, 2o}{\*\bkmkend 316, 2o }{\b \'a7 2\'ba}{\b0 O contribuinte poder\'e1 acrescentar nos livros fiscais ou tras indica\'e7\'f5es de seu interesse, desde que n\'e3o prejudiquem a clareza d os modelos oficiais. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O IV\line Do Visto Fiscal e dos Termo s de Abertura e de Encerramento de Livros Fiscais \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 317}{\*\bkmkend 317}{\b Art. 317. }{\b0 Ser\'e3o observadas as seguintes formalidades relativas \'e0 abertura, au tentica\'e7\'e3o e encerramento de livros fiscais: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 317 foi dada pela Altera\'e7\'e3o n\'b a 48 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ( Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03).\line \line }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos a t\'e9 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 12/11/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 317. Os livros fiscais s\'f3 poder\'e3o ser utilizados depois de visados pela re parti\'e7\'e3o fazend\'e1ria do domic\'edlio fiscal do contribuinte ou pela Junt a Comercial do Estado da Bahia.\line {\*\bkmkstart 317, 1o}{\*\bkmkend 317, 1o}\'a7 1\'ba No t ocante ao visto de que trata este artigo, observar-se-\'e1 o seguinte:\line I o visto ser\'e1 aposto em seguida ao termo de abertura lavrado e assinado pelo c ontribuint

e;\line I{\*\bkmkstart 317, 1o, II}{\*\bkmkend 317, 1o, II}I - n\'e3o se tratand o de in\'edcio de atividade, ser\'e1 exigida a apresenta\'e7\'e3o do livro anter ior, a ser encerrado;\line III - quando efetuado pelo fisco estadual, o visto se r\'e1 grat uito.\line {\*\bkmkstart 317, 2o}{\*\bkmkend 317, 2o}\'a7 2\'ba Para os efeitos do inciso II do par\'e1grafo anterior, os livros a serem encerrados ser\'e3o exi bidos \'e0 reparti\'e7\'e3o estadual ou \'e0 Junta Comercial dentro de 30 dias a p\'f3s se esgotarem.\line {\*\bkmkstart 317, 3o}{\*\bkmkend 317, 3o}\'a7 3\'ba Os termos d e abertura e de encerramento de livros fiscais ser\'e3o lavrados de acordo com o padr\'e3o dos Anexos 48 e 49." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub os livros fiscais ser\'e3o utilizados ap\'f3s a lavrat ura do Termo d e Abertura (anexo 48); \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o contribuinte lavrar\'e1 Termo de Encerramento (anex o 49) ap\'f3s o esgotamento do livro fiscal ou o encerramento das atividades; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o uso de outro livro de mesmo tipo somente poder\'e1 ser efetuado ap\'f3s o encerramento do livro anterior; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o contribuinte lavrar\'e1 termo acerca do in\'edcio o u do encerrame nto de uso do livro, no livro Registro de Utiliza\'e7\'e3o de Documentos Fiscais , modelo 6; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o servidor que realizar atividade de fiscaliza\'e7\'e3 o ou de subs \'eddio \'e0 fiscaliza\'e7\'e3o em estabelecimento de contribuinte dever\'e1 apo r visto nos livros ainda n\'e3o visados, na p\'e1gina em que foi lavrado o Termo de Abertura ou o Termo de Encerramento, e verificar se houve lavratura do termo referido no i nciso anterior. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b Par\'e1grafo \'fanico. Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O par\'e1grafo \'fanico do art. 317 foi revogado pela Altera\'e7\'e3 o }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'b a 139 (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 12444, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/11/10.\line \line }{\b\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior da da ao par\'e1grafo \'fanico do art. 317 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 48 }{\b\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 8740, de 12/11/03, D OE de 13/11/03), efeitos de 13/11/03 a a 31/10/10:\line }{\b0\i\ul0\strike0\v0\e

xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Par\'e1grafo \'fanico. O vist o que trata o inciso V ser\'e1 dispensado quando os livros tiverem sido visados pela Junta Com ercial do Estado da Bahia." \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 318}{\*\bkmkend 318}{\b Art. 318. Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O art. 318 foi revogado pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03).\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 12/11/ 03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "Art. 318. Dentro de 30 dias, contados da data da cessa\'e7\'e3o das atividad es do estabele cimento, o contribuinte apresentar\'e1 \'e0 reparti\'e7\'e3o fazend\'e1ria do se u domic\'edlio os livros fiscais, a fim de serem lavrados os termos de encerrame nto.\line {\*\bkmkstart 318, parg. nico}{\*\bkmkend 318, parg. nico}}{\b0\i\ul0\stri ke0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Par\'e1grafo \'fanico. Ap\'f 3s a devolu\'e7\'e3o dos livros pelo fisco estadual, o contribuinte dever\'e1 en caminh\'e1-los ao fisco federal, nos termos da legisla\'e7\'e3o pr\'f3pria." \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O V\line Da Escritura\'e7\'e3o Fiscal \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 319}{\*\bkmkend 319}{\b Art. 319. }{\b0 A escritura\'e7\'e3o dos livros fiscais ser\'e1 feita com base nos docume ntos relativos \'e0s opera\'e7\'f5es ou presta\'e7\'f5es realizadas pelo contrib uinte, sob sua exclusiva responsabilidade e na forma estabelecida pela legisla\'e7\'e3o tribut \'e1ria. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 319, 1o}{\*\bkmkend 319, 1o }{\b \'a7 1\'ba}{\b0 Os lan\'e7amentos nos livros fiscais ser\'e3o feitos a tin ta, com clareza, n\'e3o podendo a escritura\'e7\'e3o atrasar-se por mais de 5 di as, ressal vados os livros a que forem atribu\'eddos prazos especiais. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 319, 2o}{\*\bkmkend 319, 2o }{\b \'a7 2\'ba}{\b0 Os livros fiscais n\'e3o poder\'e3o conter emendas ou rasu ras. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 319, 3o}{\*\bkmkend 319, 3o }{\b \'a7 3\'ba}{\b0 Os lan\'e7amentos, nos livros fiscais, ser\'e3o somados no \'faltimo dia de cada m\'eas, quando n\'e3o houver outro prazo expressamente pr evisto. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 319, 4o}{\*\bkmkend 319, 4o }{\b \'a7 4\'ba }{\b0 Ser\'e1 permitida a escritura\'e7\'e3o por processamento e letr\'f4nico de dados (}{\ul\cf5 arts. 683 a 712}{\b0 ) ou por processo mecaniza do (}{\ul \cf5 arts. 719 a 725}{\b0 ), mediante pr\'e9via autoriza\'e7\'e3o do fisco estad ual. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 319, 5o}{\*\bkmkend 319, 5o }{\b \'a7 5\'ba}{\b0 Observar-se-\'e1 o disposto nos }{\ul\cf5 arts. 143 a 148} {\b0 , no tocante \'e0 guarda e conserva\'e7\'e3o dos livros fiscais, \'e0 sua e xibi\'e7 \'e3o ao fisco e \'e0s provid\'eancias a serem adotadas em caso de sinistro, fur to, roubo, extravio e outras ocorr\'eancias desse g\'eanero. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 319, 6o}{\*\bkmkend 319, 6o }{\b \'a7 6\'ba}{\b0 No tocante \'e0 reconstitui\'e7\'e3o da escrita fiscal do contribuinte, observar-se-\'e1 o seguinte: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a escrita fiscal somente ser\'e1 reconstitu\'edda quan do, evidenciad a a impossibilidade ou a inconveni\'eancia de sane\'e1-la por meio de lan\'e7ame ntos corretivos, for: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 319, 6o, I, a}{\*\bkmkend 319, 6o, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub auto rizada pela reparti\'e7\'e3o fazend\'e1ria a que estiver vinculado, a requerimen to do contribuinte; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 319, 6o, I, b}{\*\bkmkend 319, 6o, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub dete rminada pelo fisco; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub em qualquer caso, a reconstitui\'e7\'e3o, que se far\ 'e1 em prazo f ixado pela reparti\'e7\'e3o fiscal, n\'e3o eximir\'e1 o contribuinte do cumprime nto da obriga\'e7\'e3o principal e das obriga\'e7\'f5es acess\'f3rias, mesmo em rela\'e7\'e3o ao per\'edodo em que estiver sendo efetuada; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub o d\'e9bito apurado em decorr\'eancia da reconstitui \'e7\'e3o fica r\'e1 sujeito \'e0 atualiza\'e7\'e3o monet\'e1ria e aos acr\'e9scimos morat\'f3r ios. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 319, 7o}{\*\bkmkend 319, 7o }{\b\cf0 \'a7 7\'ba}{\cf0 }Independente da sistem\'e1tica de escritura\'e7\'e3o utilizada pelo contribuinte usu\'e1rio de ECF, este deve emitir uma Leitura da Mem\'f3ria Fiscal por per\'edodo de apura\'e7\'e3o e mant\'ea-la a disposi\'e7\'e3o do fis co juntamente com as Redu\'e7\'f5es Z emitidas no respectivo per\'edodo. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 7\'ba foi acrescentado ao art. 319 pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02)}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 320}{\*\bkmkend 320}{\b Art. 320. }{\b0 Constituem instrumentos auxiliares da escrita fiscal os livros da contabi lidade geral, o Copiador de Faturas, o Registro de Duplicatas, as Notas Fiscais, os Documentos de Arrecada\'e7\'e3o Estadual e demais documentos, ainda que pertencentes ao ar quivo de terceiros, que se relacionem com os lan\'e7amentos efetuados na escrita fiscal ou comercial do contribuinte. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O VI\line Da Utiliza\'e7\'e3o de Livr os Fiscais pelo Sucessor \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 321}{\*\bkmkend 321}{\b Art. 321. }{\b0 Nos casos de aquisi\'e7\'e3o de estabelecimento ou fundo de com\'e9rcio, transforma\'e7\'e3o, incorpora\'e7\'e3o, fus\'e3o ou cis\'e3o, bem como nos caso s de transmiss \'e3o a herdeiro ou legat\'e1rio, o novo titular do estabelecimento dever\'e1 pr ovidenciar junto \'e0 reparti\'e7\'e3o fiscal competente, no prazo de 30 dias da data da ocorr\'eancia, a transfer\'eancia, para o seu nome, dos livros fiscais

em uso, assumi ndo a responsabilidade pela sua guarda, conserva\'e7\'e3o e exibi\'e7\'e3o ao fi sco. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 321, 1o}{\*\bkmkend 321, }{\b \'a7 1\'ba}{\b0 Nas hip\'f3teses deste artigo, ser\'e1 permitida a utiliza \'e7\'e3o dos documentos fiscais remanescentes, mediante a aposi\'e7\'e3o de car imbo com o novo nome comercial (firma, raz\'e3o social ou denomina\'e7\'e3o) ou o novo end ere\'e7o, conforme o caso. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 321, 2o}{\*\bkmkend 321, }{\b \'a7 2\'ba}{\b0 O novo titular assumir\'e1, tamb\'e9m, a responsabilidade pela guarda, conserva\'e7\'e3o e exibi\'e7\'e3o ao fisco dos livros fiscais j\'e 1 encerrad os pertencentes ao estabelecimento. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 321, 3o}{\*\bkmkend 321, }{\b \'a7 3\'ba}{\b0 Nas hip\'f3teses deste artigo, a crit\'e9rio do fisco esta dual, poder\'e1 ser autorizada a ado\'e7\'e3o de livros novos em substitui\'e7\' e3o aos an teriormente em uso. \par }\pard \s6 \qc\sa180 {\b SUBSE\'c7\'c3O VII\line Da Utiliza\'e7\'e3o de ECF pelo Sucessor \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O subse\'e7\'e3o VII (compreendendo o art. 321-A) foi acrescentada \ 'e0 Se\'e7\'e3o I, do Cap\'edtulo IV do T\'edtulo II pela Altera\'e7\'e3o n\'ba 51 (Decreto n \'ba 8882, de 20/01/04, DOE de 21/01/04). \par }\pard \s7 \qj\sa180\fi1054 { Art. 321-A. }{\b0 No caso de aquisi\'e7\'e3o de estabelecimento ou fundo de com\'e9rcio, transforma\'e7\'e3o, incorpora\'e7\' e3o, fus\'e3o ou cis\'e3o, bem como nos casos de transmiss\'e3o a herdeiro ou le gat\'e1rio, o novo titular do estabelecimento dever\'e1 providenciar, no prazo de 10 dias da d ata da ocorr\'eancia, a altera\'e7\'e3o dos dados cadastrais programados em equi pamento Emissor de Cupom Fiscal (ECF), se for o caso. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O II\line Do Registro de Entradas \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 322}{\*\bkmkend 322}{\b Art. 322. }{\b0 O livro Registro de Entradas, modelos 1 e 1-A (Anexos 38 e 39), destina-s e \'e0 escritura\'e7\'e3o (Conv. SINIEF de 15/12/70, Conv. SINIEF 06/89 e Ajuste s SINIEF 1/80, 1/82 e 16/89): \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 322, I}{\*\bkmkend 322, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das entradas, a qualquer t \'edtulo, de mercadorias ou bens no estabelecimento; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 322, II}{\*\bkmkend 322, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub das aquisi\ 'e7\'f5es de m ercadorias ou bens que n\'e3o transitarem pelo estabelecimento; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I{\*\bkmkstart 322, III}{\*\bkmkend 322, III}II -}{\b 0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub dos serv i\'e7os de tra nsporte interestadual e intermunicipal e de comunica\'e7\'e3o tomados pelo contr ibuinte. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 322, 1o}{\*\bkmkend 322,

1o

2o

3o

1o

}{\b \'a7 1\'ba}{\b0 O Registro de Entradas, modelo 1, ser\'e1 utilizado pelos contribuintes sujeitos, simultaneamente, \'e0s legisla\'e7\'f5es do IPI e do ICM S. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 322, 2o}{\*\bkmkend 322, 2o }{\b \'a7 2\'ba}{\b0 O Registro de Entradas, modelo 1-A, ser\'e1 utilizado pelo s contribuintes sujeitos, apenas, \'e0 legisla\'e7\'e3o do ICMS. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 322, 3o}{\*\bkmkend 322, 3o }{\b \'a7 3\'ba}{\b0 A escritura\'e7\'e3o do Registro de Entradas ser\'e1 efetu ada por opera\'e7\'e3o ou presta\'e7\'e3o, em ordem cronol\'f3gica: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub das entradas efetivas de mercadorias ou bens no estabe lecimento ou, na hip\'f3tese do inciso II, de sua aquisi\'e7\'e3o ou desembara\'e7o aduaneiro; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub dos servi\'e7os tomados. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 4\'ba }Os lan\'e7amentos ser\'e3 o feitos documento por documento, desdobrados em tantas linhas quantas forem as al\'edquotas do imposto e as naturezas das opera\'e7\'f5es ou presta\'e7\'f5es, segundo o C \'f3digo Fiscal de Opera\'e7\'f5es e Presta\'e7\'f5es (Anexo do Conv\'eanio s/n\ 'ba, de 15 de dezembro de 1970), nas colunas pr\'f3prias, da seguinte forma: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da parte inicial do \'a7 4\'ba do art. 322 foi dada pela Altera \'e7\'e3o n\'ba 69 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Decreto n\'ba 9651}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub , de 16/11/05, DOE de 17/11/05), efeitos a partir de 17/11/05.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 16/11/05:\line }{\b0\i\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 322, 4o}{\*\bkmkend 322, 4o}\'a7 4\'ba Os lan\'e7amentos ser\'e3o feitos documento por documento, de sdobrados em tantas linhas quantas forem as al\'edquotas do imposto e as naturez as das ope ra\'e7\'f5es ou presta\'e7\'f5es, segundo o C\'f3digo Fiscal de Opera\'e7\'f5es e Presta\'e7\'f5es (Anexo 2), nas colunas pr\'f3prias, da seguinte forma:" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub coluna "Data da Entrada": data da entrada efetiva da m ercadoria no e stabelecimento, ou data da aquisi\'e7\'e3o ou do desembara\'e7o aduaneiro, ou da ta da utiliza\'e7\'e3o do servi\'e7o, conforme o caso, nas hip\'f3teses dos inci sos I, II e III deste artigo, respectivamente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub colunas sob o t\'edtulo "Documento Fiscal": esp\'e9ci e, s\'e9rie e subs\'e9rie, n\'famero de ordem e data da emiss\'e3o do documento fiscal corresp ondente \'e0 opera\'e7\'e3o ou presta\'e7\'e3o, bem como, o nome do emitente e s eus n\'fameros de inscri\'e7\'e3o, estadual e no CGC, sendo que, no caso de Nota Fiscal emitid

a para fins de entrada, ser\'e3o indicados, em lugar dos dados do emitente, os d o remetente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub coluna "Proced\'eancia": abreviatura da unidade da F edera\'e7\'e3o onde estiver situado o estabelecimento emitente; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub coluna "Valor Cont\'e1bil": valor total constante no documento fisc al; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub colunas sob o t\'edtulo "Codifica\'e7\'e3o": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 322, 4o, V, a}{\*\bkmkend 322, 4o, V, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub colu na "C\'f3digo Cont\'e1bil": o mesmo c\'f3digo que o contribuinte, eventualmente, utilizar no seu plano de contas cont\'e1bil; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub coluna "c\'f3digo fiscal": o c\'f3digo previsto no Anexo do Co nv\'eanio s/n\'ba, de 15 de dezembro de 1970; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "b", do inciso V, do \'a7 4\'ba do art . 322 foi dada pela Altera\'e7\'e3o n\'ba 69 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Decreto n\'ba 9651}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub , de 16/11/05, DOE de 17/11/05), efeitos a partir de 17/11/ 05.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 16/11/05:\line }{\b0\i\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 322, 4o, V, b }{\*\bkmkend 322, 4o, V, b}b) coluna "C\'f3digo Fiscal": o c\'f3digo previsto no Anexo 2;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub colunas sob os t\'edtulos "ICMS - Valores Fiscais" e "Opera\'e7\'f5 es ou Presta\'e7\'f5es com Cr\'e9dito do Imposto": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 322, 4o, VI, a}{\*\bkmken d 322, 4o, VI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Base de C\'e1lculo": valor sobre o qual incidir o ICMS; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 322, 4o, VI, b}{\*\bkmken d 322, 4o, VI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Al\'edquota": a al\'edquota do ICMS aplicada sobre a base de c\'e1lculo in

dicada na al\'ednea anterior; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 322, 4o, VI, c}{\*\bkmken d 322, 4o, VI, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Imposto Creditado": o valor do imposto creditado; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub colunas sob os t\'edtulos "ICMS - Valores Fiscais" e "Opera\'e7 \'f5es ou Presta\'e7\'f5es sem Cr\'e9dito do Imposto": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 322, 4o, VII, a}{\*\bkmke nd 322, 4o, VII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub coluna "Isenta ou n\'e3o Tributada": valor da opera\'e7\'e3o ou presta\'e7\'e3o, deduzida a parcela do IPI, se consignada no documento fiscal, quando se tratar de mercadoria ou servi\'e7o cuja sa\'edda ou presta\'e7\'e3o tiver sido benefici ada com isen \'e7\'e3o ou estiver amparada por n\'e3o-incid\'eancia, bem como, ocorrendo a hi p\'f3tese, o valor da parcela correspondente \'e0 redu\'e7\'e3o da base de c\'e1 lculo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 322, 4o, VII, b}{\*\bkmke nd 322, 4o, VII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub coluna "Outras": valor da opera\'e7\'e3o ou presta\'e7\'e3o, deduzida a parcela do IPI, se consignada no documento fiscal, quando se tratar de entrada de mercad oria ou de servi\'e7o tomado que n\'e3o confira ao estabelecimento destinat\'e1r io ou ao tomad or do servi\'e7o cr\'e9dito do imposto, ou quando se tratar de entrada de mercad oria ou de servi\'e7o tomado sem lan\'e7amento do imposto por ocasi\'e3o da resp ectiva sa\'edda ou presta\'e7\'e3o, por ter sido atribu\'edda a outra pessoa a r esponsabilidad e pelo seu pagamento; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub colunas sob os t\'edtulos "IPI - "Valores Fiscais" e "Opera\'e7 \'f5es com Cr\'e9dito do Imposto": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 322, 4o, VIII, a}{\*\bkmk end 322, 4o, VIII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub coluna "Base de C\'e1lculo": valor sobre o qual incidir o IPI; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 322, 4o, VIII, b}{\*\bkmk end 322, 4o, VIII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub coluna "Imposto Creditado": o valor do imposto creditado; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub colunas sob os t\'edtulos "IPI - Valores Fiscais" e " Opera\'e7\'f5e s sem Cr\'e9dito do Imposto": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 322, 4o, IX, a}{\*\bkmken d 322, 4o, IX, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Isenta ou n\'e3o Tributada": valor da opera\'e7\'e3o, quando se tratar de entrada de mercadoria cuja sa\'edda do estabelecimento remetente tiver sido bene ficiada com isen\'e7\'e3o do IPI ou estiver amparada por n\'e3o-incid\'eancia, b

em como o valo r da parcela correspondente \'e0 redu\'e7\'e3o da base de c\'e1lculo, quando for o caso; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 322, 4o, IX, b}{\*\bkmken d 322, 4o, IX, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Outras": valor da opera\'e7\'e3o, deduzida a parcela do IPI, se consignada no documento fiscal, quando se tratar de entrada de mercadoria que n\'e3o confi ra ao estabelecimento destinat\'e1rio cr\'e9dito do IPI ou quando se tratar de e ntrada de merc adoria cuja sa\'edda do estabelecimento remetente tiver sido beneficiada com sus pens\'e3o do recolhimento do IPI; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub X - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub coluna "Observa\'e7\'f5es": informa\'e7\'f5es diversas . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 322, 5o}{\*\bkmkend 322, 5o }{\b \'a7 5\'ba }Poder\'e3o ser lan\'e7ados englobadamente, no \'faltimo dia do m\'eas, por\'e9m separados de acordo com os crit\'e9rios a seguir estabelecidos , observad o o disposto no \'a7 13, os documentos fiscais relativos a: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do \'a7 5\'ba do art. 322 foi dada pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Altera \'e7\'e3o n\'ba 56 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Decreto n\'ba 9092, de 04/05/04. DOE de 05/05/04}{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), com efeitos a partir de 01/01/05, c onforme disposto no art. 8\'ba do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Decreto n\'ba 9152, de 28/07/04, DOE de 29/07/04.\li ne \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Reda\'e7 \'e3o origin\'e1ria, efeitos at\'e9 31/12/04:\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 5\'ba }{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Poder\'e3o ser lan\'e7ados en globadamente, no \'faltimo dia do m\'eas, por\'e9m separados de acordo com os crit\'e9rios a s eguir estabelecidos, os documentos fiscais relativos a:}{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub mercadorias: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 322, 5o, I, a}{\*\bkmkend 322, 5o, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub adqu iridas neste Estado: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\

nosupersub O item 1, da al\'ednea "a", do inciso I, do \'a7 5\'ba do art. 322 foi revogado pela Altera\'e7\'e3o }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub n\'ba 139 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 12444, de 26/10/10. DOE de 27/10/10}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a par tir de 01/03/1 1.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 28/02/11:\line }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 322, 5o, I, a, 1 }{\*\bkmkend 322, 5o, I, a, 1}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub 1 - para uso ou consumo;" \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 322, 5o, I, a, 2}{\*\bkmk end 322, 5o, I, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub para integra\'e7\'e3o ao ativo permanente, quando: \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 322, 5o, I, a, 2.1}{\*\bk mkend 322, 5o, I, a, 2.1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 24\cf0\nosupersub 2.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 24\cf0 \nosupersub destinadas \'e0 manuten\'e7\'e3o das atividades do estabelecimento; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 322, 5o, I, a, 2.2}{\*\bk mkend 322, 5o, I, a, 2.2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 24\cf0\nosupersub 2.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 24\cf0 \nosupersub alheias \'e0 atividade do estabelecimento; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 322, 5o, I, b}{\*\bkmkend 322, 5o, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub oriu ndas de outras unidades da Federa\'e7\'e3o: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 322, 5o, I, b, 1}{\*\bkmk end 322, 5o, I, b, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub 1 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O item 1, da al\'ednea "b", do inciso I, do \'a7 5\'ba do art. 322 foi revogado pela Altera\'e7\'e3o }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20 \cf0\nosupersub n\'ba 139 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 12444, de 26/10/10. DOE de 27/10/10}{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a par tir de 01/03/1 1.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 28/02/11:\line }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 322, 5o, I, a, 1 }{\*\bkmkend 322, 5o, I, a, 1}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub 1 - para uso ou consumo;" \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 322, 5o, I, b, 2}{\*\bkmk end 322, 5o, I, b, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub para integra\'e7\'e3o ao ativo permanente, quando: \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 322, 5o, I, b, 2.1}{\*\bk

mkend 322, 5o, I, b, 2.1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 24\cf0\nosupersub 2.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 24\cf0 \nosupersub destinadas \'e0 manuten\'e7\'e3o das atividades do estabelecimento; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\*\bkmkstart 322, 5o, I, b, 2.2}{\*\bk mkend 322, 5o, I, b, 2.2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 24\cf0\nosupersub 2.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs 24\cf0 \nosupersub alheias \'e0 atividade do estabelecimento; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 322, 5o, II}{\*\bkmkend 322, 5o, II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O inciso II do \'a7 5\'ba do art. 322 foi revogado pela Altera\'e7\' e3o }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\ 'ba 139 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 12444, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/03/11.\line \line }{\ b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ori gin\'e1ria, efeitos at\'e9 28/02/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "II - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub servi\'e7os de transporte tomados, observado o disposto no art. 230;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub servi\'e7os de comunica\'e7\'e3o tomados. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 322, 6o}{\*\bkmkend 322, 6o }{\b \'a7 6\'ba}{\b0 Relativamente ao par\'e1grafo anterior, a escritura\'e7\'e 3o dos documentos fiscais relativos a cada segmento ali especificado ser\'e1 fei ta na form a prevista no }{\ul\cf5 \'a7 11 do art. 93}{\b0 . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 322, 7o}{\*\bkmkend 322, 7o }{\b \'a7 7\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O \'a7 7\'ba do art. 322 foi revogado pela Altera\'e7\'e3o }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 139 (}{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 124 44, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ), ficando sem efeitos a partir de 01/03/11.\line \lin e }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada \'e0 parte inicial do \'a7 7\'ba do art. 322 pela Altera\'e7\'e3o n\' ba 4 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub D ecreto n\'ba 6 903, de 16/10/97, DOE de 17/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub ), efeitos de 17/10/97 a 28/02/11:\line }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 7\'ba O estab elecimento pre

stador de servi\'e7os de transporte que optar pela utiliza\'e7\'e3o do cr\'e9dit o presumido de que cuida o}{\b0\i\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf5\nosupersub inciso XI do art. 96}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub , condicionada ao n\'e3o-aproveitamento de cr\'e9ditos fisc ais relativos a opera\'e7\'f5es e presta\'e7\'f5es tributadas:"\line \line }{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e 3o origin\'e1r ia:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "{\*\bkmkstart 322, 7o}{\*\bkmkend 322, 7o}\'a7 7\'ba O estabelecimento prest ador de servi\'e7os de transporte que optar pela utiliza\'e7\'e3o do cr\'e9dito presumido de que cuida o inciso XI do art. 96, condicionada ao n\'e3o-aproveitamento de cr \'e9ditos fiscais relativos a opera\'e7\'f5es e presta\'e7\'f5es tributadas, pod er\'e1 escriturar os documentos correspondentes \'e0s aquisi\'e7\'f5es de mercad orias ou aos s ervi\'e7os tomados, totalizando-os, segundo a natureza da opera\'e7\'e3o ou pres ta\'e7\'e3o e a al\'edquota aplicada, para efeito de lan\'e7amento global, no \' faltimo dia do m\'eas. (efeitos at\'e9 16/10/97)\line I - poder\'e1 escriturar o s documentos c orrespondentes \'e0s aquisi\'e7\'f5es de mercadorias ou aos servi\'e7os tomados, totalizando-os, segundo a natureza da opera\'e7\'e3o ou presta\'e7\'e3o e a al\ 'edquota aplicada, para efeito de lan\'e7amento global, no \'faltimo dia do m\'e as; (efeitos a t\'e9 28/02/11)\line II - observar\'e1 o disposto no}{\b0\i\ul\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub inciso IV do art. 7\'ba}{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , no tocante \'e0 diferen\'e7a de al\'edquotas. (efeitos at\'e9 28/02/11)" \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 322, 8o}{\*\bkmkend 322, 8o }{\b \'a7 8\'ba}{\b0 }{\b Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O \'a7 8\'ba do art. 322 foi revogado pela Altera\'e7\'e3o }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub n\'ba 139 (}{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 124 44, de 26/10/10. DOE de 27/10/10}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub ), ficando sem efeitos a partir de 01/03/11.\line \lin e }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ori gin\'e1ria, efeitos at\'e9 28/02/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 322, 7o}{\*\bkmkend 322, 7o}\ 'a7 8\'ba O disposto no par\'e1grafo anterior n\'e3o se aplica aos casos de redespacho e d e transporte intermodal (}{\b0\i\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf5\nosupersub art. 93, IV}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub )." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 322, 9o}{\*\bkmkend 322, 9o }{\b \'a7 9\'ba}{\b0 N\'e3o devem ser lan\'e7ados no Registro de Entradas os Co nhecimentos de Transporte relativos a entradas de mercadorias ou bens adquiridos a pre\'e7 os CIF. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 322, 10}{\*\bkmkend 322, 10 }{\b \'a7 10. }{\b0 Ao final do per\'edodo de apura\'e7\'e3o, dever\'e3o ser tot alizadas e acumuladas as opera\'e7\'f5es e presta\'e7\'f5es escrituradas nas col

unas "Valo r Cont\'e1bil", "Base de C\'e1lculo" e "Outras", e, na coluna "Observa\'e7\'f5es ", o valor do imposto pago por substitui\'e7\'e3o tribut\'e1ria, por unidade fed erada de origem das mercadorias ou de in\'edcio da presta\'e7\'e3o do servi\'e7o (Ajuste SINIE F 6/95). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 322, 11}{\*\bkmkend 322, 11 }{\b \'a7 11.}{\b0 A escritura\'e7\'e3o do livro de que trata este artigo dever \'e1 ser encerrada no \'faltimo dia de cada m\'eas, sendo que, n\'e3o existindo documento a escriturar, ser\'e1 mencionada essa circunst\'e2ncia. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 322, 12}{\*\bkmkend 322, 12 }{\b \'a7 12.}{\b0 Na escritura\'e7\'e3o, no Registro de Entradas, de Nota Fisc al que houver acobertado opera\'e7\'f5es interestaduais com produtos tributados e n\'e3o tribu tados, em que tiver havido a reten\'e7\'e3o do imposto por substitui\'e7\'e3o tr ibut\'e1ria, observar-se-\'e1 o disposto no }{\ul\cf5 \'a7 4\'ba do art. 364}{\b 0 . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 322, 13}{\*\bkmkend 322, 13 }{\b \'a7 13.} Excluem-se das prerrogativas do \'a7 5\'ba, as entradas das merca dorias, ali indicadas, realizadas por usu\'e1rio de sistema eletr\'f4nico de pro cessamento de dados. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 13 foi acrescentado ao art. 322 pela }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 56 (}{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 909 2, de 04/05/04. DOE de 05/05/04}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ), com efeitos a partir de 01/01/05, conforme disposto no art. 8\'ba do }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Dec reto n\'ba 9152, de 28/07/04, DOE de 29/07/04. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O III\line Do Registro de Sa\'eddas \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 323}{\*\bkmkend 323}{\b Art. 323. }{\b0 O livro Registro de Sa\'eddas, modelos 2 e 2-A (Anexos 40 e 41), destinase \'e0 escritura\'e7\'e3o (Conv. SINIEF de 15/12/70 e Conv. SINIEF 06/89): \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub das sa\'eddas de mercadorias, a qualquer t\'edtulo, do estabelecimen to; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub das transmiss\'f5es da propriedade de mercadorias que n\'e3o transi tarem pelo estabelecimento; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub das presta\'e7\'f5es de servi\'e7os de transporte in terestadual e intermunicipal e de comunica\'e7\'e3o efetuadas pelo contribuinte. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 323, 1o}{\*\bkmkend 323, 1o }{\b \'a7 1\'ba}{\b0 O Registro de Sa\'eddas, modelo 2, ser\'e1 utilizado pelos contribuintes sujeitos, simultaneamente, \'e0s legisla\'e7\'f5es do IPI e do IC MS.

\par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 323, 2o}{\*\bkmkend 323, 2o }{\b \'a7 2\'ba}{\b0 O Registro de Sa\'eddas, modelo 2-A, ser\'e1 utilizado pel os contribuintes sujeitos, apenas, \'e0 legisla\'e7\'e3o do ICMS. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba }Os lan\'e7amentos ser\'e3 o feitos em ordem cronol\'f3gica, segundo as datas de emiss\'e3o dos documentos fiscais ou da Redu\'e7\'e3o Z, pelos totais di\'e1rios, com desdobramento em tan tas linhas qua ntas forem as al\'edquotas aplicadas \'e0s opera\'e7\'f5es ou presta\'e7\'f5es d a mesma natureza, de acordo com o C\'f3digo Fiscal de Opera\'e7\'f5es e Presta\' e7\'f5es (Anexo do Conv\'eanio s/n\'ba, de 15 de dezembro de 1970), sendo permit ido o registro conjunto dos documentos de numera\'e7\'e3o seguida da mesma s\'e9rie e subs\'e9 rie. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 3\'ba do art. 323 foi dada pela Altera\'e7\ 'e3o n\'ba 69 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\' ba 9651}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 16/11/05 , DOE de 17/11/05), efeitos a partir de 17/11/05.\line \line }{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior da da ao \'a7 3\'ba do art. 323 pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. D OE de 31/12/02), efeitos de 31/12/02 a 16/11/05.\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 323, 3o}{\*\bkmke nd 323, 3o}\'a7 3\'ba Os lan\'e7amentos ser\'e3o feitos em ordem cronol\'f3gica, segundo a s datas de emiss\'e3o dos documentos fiscais ou da Redu\'e7\'e3o Z, pelos totais di\'e1rios, com desdobramento em tantas linhas quantas forem as al\'edquotas ap licadas \'e0s opera\'e7\'f5es ou presta\'e7\'f5es da mesma natureza, de acordo c om o C\'f3digo Fiscal de Opera\'e7\'f5es e Presta\'e7\'f5es (Anexo 2), sendo permitido o regis tro conjunto dos documentos de numera\'e7\'e3o seguida da mesma s\'e9rie e subs\ 'e9rie."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 30/12/02:\line }{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 3\'ba Os lan\'e7ament os ser\'e3o feitos em ordem cronol\'f3gica, segundo as datas de emiss\'e3o dos d ocumentos fisc ais, pelos totais di\'e1rios, com desdobramento em tantas linhas quantas forem a s al\'edquotas aplicadas \'e0s opera\'e7\'f5es ou presta\'e7\'f5es da mesma natu reza, de acordo com o C\'f3digo Fiscal de Opera\'e7\'f5es e Presta\'e7\'f5es (An exo 2), sendo permitido o registro conjunto dos documentos de numera\'e7\'e3o seguida da mesma s\'e9rie e subs\'e9rie." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 323, 4o}{\*\bkmkend 323, 4o }{\b \'a7 4\'ba }{\b0 A escritura\'e7\'e3o ser\'e1 efetuada, nas colunas pr\'f3p rias, da seguinte forma: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub colunas sob o t\'edtulo "Documento Fiscal": esp\'e9cie , s\'e9rie e s ubs\'e9rie, n\'fameros de ordem, inicial e final, e data da emiss\'e3o dos docum entos fiscais;

\par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub coluna "Valor Cont\'e1bil: valor total constante nos documentos fis cais; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub colunas sob o t\'edtulo "Codifica\'e7\'e3o": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 323, 4o, III, a}{\*\bkmke nd 323, 4o, III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub coluna "C\'f3digo Cont\'e1bil": o mesmo c\'f3digo que o contribuinte, eventualme nte, utilizar no seu plano de contas cont\'e1bil; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub coluna "C\'f3digo Fiscal": o c\'f3digo previsto no Anexo do Co nv\'eanio s/n\'ba, de 15 de dezembro de 1970. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "b", do inciso III, do \'a7 4\'ba do a rt. 323 foi da da pela Altera\'e7\'e3o n\'ba 69 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub Decreto n\'ba 9651}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub , de 16/11/05, DOE de 17/11/05), efeitos a partir de 17/11/ 05.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 16/11/05:\line }{\b0\i\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 323, 4o, III, b}{\*\bkmkend 323, 4o, III, b}b) coluna "C\'f3digo Fiscal": o c\'f3digo previst o no Anexo 2;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub colunas sob os t\'edtulos "ICMS - Valores Fiscais" e "Opera\'e7\'f5 es ou Presta\'e7\'f5es com D\'e9bito do Imposto": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 323, 4o, IV, a}{\*\bkmken d 323, 4o, IV, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Base de C\'e1lculo": valor sobre o qual incidir o ICMS; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 323, 4o, IV, b}{\*\bkmken d 323, 4o, IV, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Al\'edquota": al\'edquota do ICMS aplicada sobre a base de c\'e1lculo indi cada na al\'ednea anterior; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 323, 4o, IV, c}{\*\bkmken d 323, 4o, IV, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Imposto Debitado": o valor do imposto debitado; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub colunas sob os t\'edtulos "ICMS - Valores Fiscais" e " Opera\'e7\'f5e s ou Presta\'e7\'f5es sem D\'e9bito do Imposto": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 323, 4o, V, a}{\*\bkmkend 323, 4o, V, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub colu na "Isenta ou n\'e3o Tributada": valor da opera\'e7\'e3o ou presta\'e7\'e3o, ded uzida a parcela do IPI, se consignada no documento fiscal, quando se tratar de m ercadoria ou servi\'e7o cuja sa\'edda ou presta\'e7\'e3o tiver sido beneficiada com isen\'e7 \'e3o ou amparada por n\'e3o-incid\'eancia, bem como, ocorrendo a hip\'f3tese, o valor da parcela correspondente \'e0 redu\'e7\'e3o da base de c\'e1lculo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 323, 4o, V, b}{\*\bkmkend 323, 4o, V, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub colu na "Outras": valor da opera\'e7\'e3o ou presta\'e7\'e3o, deduzida a parcela do I PI, se consignada no documento fiscal, quando se tratar de mercadoria ou servi\' e7o cuja sa\'edda ou presta\'e7\'e3o tiver sido efetivada sem lan\'e7amento do i mposto, por te r sido atribu\'edda a outra pessoa a responsabilidade pelo seu pagamento; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub colunas sob os t\'edtulos "IPI - Valores Fiscais" e " Opera\'e7\'f5e s com D\'e9bito do Imposto": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 323, 4o, VI, a}{\*\bkmken d 323, 4o, VI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Base de C\'e1lculo": valor sobre o qual incidir o IPI; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 323, 4o, VI, b}{\*\bkmken d 323, 4o, VI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Imposto Debitado": o valor do imposto debitado; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub colunas sob os t\'edtulos "IPI - Valores Fiscais" e "Opera\'e7\'f5 es sem D\'e9bito do Imposto": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 323, 4o, VII, a}{\*\bkmke nd 323, 4o, VII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub coluna "Isenta ou n\'e3o Tributada": valor da opera\'e7\'e3o, quando se tratar d e mercadoria cuja sa\'edda tiver sido beneficiada com isen\'e7\'e3o do IPI ou am parada por n\'e3o-incid\'eancia, bem como, ocorrendo a hip\'f3tese, o valor da p arcela corresp ondente \'e0 redu\'e7\'e3o da base de c\'e1lculo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 323, 4o, VII, b}{\*\bkmke nd 323, 4o, VII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub coluna "Outras": valor da opera\'e7\'e3o, deduzida a parcela do IPI, se consigna da no documento fiscal, quando se tratar de mercadoria cuja sa\'edda do estabele cimento tiver sido beneficiada com suspens\'e3o do recolhimento do IPI; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub coluna "Observa\'e7\'f5es": informa\'e7\'f5es diver sas. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 323, 5o}{\*\bkmkend 323, }{\b \'a7 5\'ba}{\b0 }Nas hip\'f3teses dos incisos IV ou V do art. 201 e nos in cisos do art. 238, a ocorr\'eancia dever\'e1 ser indicada na coluna "Observa\'e7 \'f5es", n as linhas correspondentes aos lan\'e7amentos do documento fiscal origin\'e1rio e do complementar, ou da Redu\'e7\'e3o Z, conforme o caso. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 5\'ba do art. 238 foi dada pela Altera \'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04).\line \lin e }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao \'a7 5\'ba do art. 323 pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'b a 8413, de 30/12/02. DOE de 31/12/02):\line }{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub \'a7 5\'ba Nas hip\'f3teses dos incisos IV ou V do art. 201 e nos incisos do art. 238, a ocorr\'eancia dever\'e1 ser indicada na coluna "Observa\'e7 \'f5es", nas linhas correspondentes aos lan\'e7amentos do documento fiscal origi n\'e1rio e do complementar, da Redu\'e7\'e3o Z, conforme o caso."\line \line }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\ 'e3o origin \'e1ria, efeitos at\'e9 30/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub "\'a7 5\'ba Nas hip\'f3teses dos incisos IV ou V do art. 201, a ocorr\'eancia dever\'e1 ser indicada na coluna "Observa\'e7\'f5 es", nas linha s correspondentes aos lan\'e7amentos do documento fiscal origin\'e1rio e do comp lementar." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 323, 6o}{\*\bkmkend 323, }{\b \'a7 6\'ba}{\b0 A empresa transportadora que optar pela manuten\'e7\'e3o d e inscri\'e7\'e3o \'fanica com escritura\'e7\'e3o fiscal centralizada observar\' e1 o dispo sto nos }{\ul\cf5 arts. 298, 299}{\b0 e }{\ul\cf5 633}{\b0 , no tocante \'e0 em iss\'e3o e escritura\'e7\'e3o do Resumo de Movimento Di\'e1rio. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 323, 7o}{\*\bkmkend 323, }{\b \'a7 7\'ba}{\b0 Ao final do per\'edodo de apura\'e7\'e3o, dever\'e3o ser t otalizadas e acumuladas as opera\'e7\'f5es e presta\'e7\'f5es escrituradas nas c olunas "Va lor Cont\'e1bil" e "Base de C\'e1lculo", e, na coluna "Observa\'e7\'f5es", o val or do imposto cobrado por substitui\'e7\'e3o tribut\'e1ria, por unidade federada de destino das mercadorias ou da presta\'e7\'e3o do servi\'e7o, separando-se as destinadas a n\'e3o contribuintes (Ajuste SINIEF 6/95). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 323, 8o}{\*\bkmkend 323, }{\b \'a7 8\'ba}{\b0 A escritura\'e7\'e3o do livro de que trata este artigo dev er\'e1 ser encerrada no \'faltimo dia de cada m\'eas, sendo que, n\'e3o havendo documento a escriturar, ser\'e1 mencionada essa circunst\'e2ncia. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 323, 9o}{\*\bkmkend 323, }{\b \'a7 9\'ba} No caso de escritura\'e7\'e3o do livro Registro de Sa\'eddas co m base na Redu\'e7\'e3o Z, ser\'e3o consignados: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs

5o

6o

7o

8o

9o

p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 9\'ba do art. 323 foi dada pela Altera \'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/12/02).\line \lin e Reda\'e7\'e3 o anterior dada ao \'a7 9\'ba, tendo sido acrescentado ao art. 323 pela Altera\' e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98), efeitos de 31/12/98 a 30/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0 \nosupersub "\'a7 9\'ba A empresa usu\'e1ria de m\'e1quina registradora (MR), em issor de Cupom Fiscal (ECF) ou terminal ponto de venda (PDV), tamb\'e9m observar \'e1 o disposto nos arts. 741 a 743, 801 e 802 e 886, respectivamente." \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 323, 9o, I}{\*\bkmkend 323, 9o, I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I -}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na col una sob o t\'edtulo "Documento Fiscal": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 323, 9o, I, a}{\*\bkmkend 323, 9o, I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub como es p\'e9cie, a sigla "CF"; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 323, 9o, I, b}{\*\bkmkend 323, 9o, I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub como s\ 'e9rie e subs\'e9rie, o n\'famero de ordem do equipamento atribu\'eddo pelo esta belecimento, ou, no caso de escritura\'e7\'e3o com base nos totais di\'e1rios co nsolidados rel ativos a todas as Redu\'e7\'f5es Z, a indica\'e7\'e3o \'93Enn\'94, onde nn repre senta a quantidade de Redu\'e7\'f5es Z escrituradas; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "b", do inciso I, do \'a7 9\'ba d o art. 323 foi dada pela Altera\'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/ 04, DOE de 21/ 01/04).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "b", do inciso I, do \'a 7 9\'ba do art. 323 pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/ 02. DOE de 31/ 12/02):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub "b)}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nosuper sub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub c omo s\'e9rie e subs\'e9rie, o n\'famero de ordem do equipamento atribu\'eddo pelo estabelecime nto;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 323, 9o, I, c}{\*\bkmkend 323, 9o, I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub c)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub }{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub como n\ 'fameros inicial e final do documento fiscal, os n\'fameros inicial e final do C ontador de Ordem de Opera\'e7\'e3o (COO) indicados no primeiro e no \'faltimo do cumento emitid

o no dia, ou, no caso de escritura\'e7\'e3o com base nos totais di\'e1rios conso lidados relativos a todas as Redu\'e7\'f5es Z, a indica\'e7\'e3o de \'93000000\' 94 para o n\'famero inicial e o n\'famero final; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "c", do inciso I, do \'a7 9\'ba d o art. 323 foi dada pela Altera\'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/ 04, DOE de 21/ 01/04).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "c", do inciso I, do \'a 7 9\'ba do art. 323 pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/ 02. DOE de 31/ 12/02):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub "c) como n\'fameros inicial e final do documento fiscal, os n\'fameros de ordem inicial e final das opera\'e7\'f5es e presta\'e7\'f5es do dia;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 323, 9o, I, d}{\*\bkmkend 323, 9o, I, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub d)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub como data, a data de movimento indicada na Redu\'e7\'e3o Z; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 323, 9o, I, e}{\*\bkmkend 323, 9o, I, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub e)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub na c oluna \'93Observa\'e7\'f5es\'94: o n\'famero do Contador de Redu\'e7\'f5es de ca da Redu\'e7\'e3o Z; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "e", do inciso I, do \'a7 9\'ba d o art. 323 foi dada pela Altera\'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/ 04, DOE de 21/ 01/04).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Reda\'e7\'e3o anterior dada \'e0 al\'ednea "e", do inciso I, do \'a 7 9\'ba do art. 323 pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/ 02. DOE de 31/ 12/02):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub "e) na coluna \'93Observa\'e7\'f5es\'94: o n\'famero do Contador de Redu\ 'e7\'f5es;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 323, 9o, II}{\*\bkmkend 323, 9o, II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub nas colunas " Base de C\'e1lculo", \'93Al\'edquota\'94 e \'93Imposto Debitado\'94 de "Opera\'e 7\'f5es com D\'e9bito do Imposto", as informa\'e7\'f5es correspondente, em tanta s linhas quantas forem as al\'edquotas efetivas das opera\'e7\'f5es e presta\'e7 \'f5es; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 323, 9o, III}{\*\bkmkend 323, 9o , III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub na coluna \'93Isentas ou N\'e3o Tributadas\'94 de \'93Opera\'e7\'f5es sem D\'e9bito do Imp osto\'94, as informa\'e7\'f5es correspondentes, em tantas linhas quantas forem a s situa\'e7\'f5es tribut\'e1rias. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 323, 10}{\*\bkmkend 323, 10

}{\b \'a7 10.} Ressalvado o disposto no \'a7 1\'ba do art. 238, sempre que houve r emiss\'e3o de documento fiscal distinto do emitido em ECF, a escritura\'e7\'e3 o ser\'e1 efetuada em linha diversa \'e0 utilizada para escritura\'e7\'e3o da Redu\'e7\'e3 o Z. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 10 do art. 323 foi dada pela Altera\'e 7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04).\line \line } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao \'a7 10, tendo sido acrescentado ao art. 323 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99):\line }{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 10. Ressalvado o dispo sto no \'a7 1\'ba do art. 238, sempre que houver emiss\'e3o de documentos fiscai s distintos dos emitidos por ECF, a sua escritura\'e7\'e3o ser\'e1 efetuada em l inha diversa \'e0s utilizadas para escritura\'e7\'e3o do Mapa-Resumo ECF ou da Redu\'e7\'e3o Z." \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O IV\line Do Livro de Movimenta\'e7\'e3o de Combust\'edveis (LMC) \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 324}{\*\bkmkend 324}{\b Art. 324. }{\b0 O Livro de Movimenta\'e7\'e3o de Combust\'edveis (LMC), institu\'eddo pel o Departamento Nacional de Combust\'edveis (DNC), conforme modelo por ele aprova do, destina-se ao registro di\'e1rio a ser efetuado pelos postos revendedores de combust\'edve is (Ajuste SINIEF 1/92). \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O V\line Do Registro de Controle da Prod u\'e7\'e3o e do Estoque \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 325}{\*\bkmkend 325}{\b Art. 325. }{\b0 O livro Registro de Controle da Produ\'e7\'e3o e do Estoque, modelo 3 (An exo 42), destina-se \'e0 escritura\'e7\'e3o dos documentos fiscais e dos documen tos de uso int erno do estabelecimento, correspondentes \'e0s entradas e sa\'eddas, \'e0 produ\ 'e7\'e3o e \'e0s quantidades referentes aos estoques de mercadorias (Conv. SINIE F de 15/12/70). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 325, 1o}{\*\bkmkend 325, 1o }{\b \'a7 1\'ba}{\b0 O Registro de Controle da Produ\'e7\'e3o e do Estoque ser\ 'e1 utilizado pelos estabelecimentos industriais ou a eles equiparados pela legi sla\'e7 \'e3o federal. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 325, 2o}{\*\bkmkend 325, 2o }{\b \'a7 2\'ba}{\b0 Os lan\'e7amentos ser\'e3o feitos opera\'e7\'e3o a opera\' e7\'e3o, devendo ser utilizada uma folha para cada esp\'e9cie, marca, tipo e mod elo de mer cadoria. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 325, 3o}{\*\bkmkend 325, 3o }{\b \'a7 3\'ba}{\b0 A escritura\'e7\'e3o ser\'e1 efetuada, nos quadros e colun as pr\'f3prios, da seguinte forma: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub quadro "Produto": identifica\'e7\'e3o da mercadoria, c omo definida n o par\'e1grafo anterior; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh

ad0\f0\fs24\cf0\nosupersub quadro "Unidade": especifica\'e7\'e3o da unidade (qui logramas, metr os, litros, d\'fazias, etc.), de acordo com a legisla\'e7\'e3o do IPI; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub quadro "Classifica\'e7\'e3o Fiscal": indica\'e7\'e3o relacionada c om a posi\'e7\'e3o da Nomenclatura Comum do Mercosul (NCM), que constitui a nova Nomenclatura Brasileira de Mercadorias baseada no Sistema Harmonizado (NBM/SH) e com a al\'edquota, previstas na legisla\'e7\'e3o do IPI, sendo que o disposto neste inciso n \'e3o se aplica ao estabelecimento comercial n\'e3o equiparado a industrial; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub colunas sob o t\'edtulo "Documento": esp\'e9cie, s\'e 9rie e subs \'e9rie, n\'famero de ordem e data da emiss\'e3o do documento fiscal ou do docum ento de uso interno do estabelecimento, correspondente a cada opera\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub colunas sob o t\'edtulo "Lan\'e7amento": n\'famero e f olha do livro Registro de Entradas ou do livro Registro de Sa\'eddas em que o documento fiscal tiver sido lan\'e7ado, bem como a codifica\'e7\'e3o fiscal, e, quando for o cas o, a cont\'e1bil; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub colunas sob o t\'edtulo "Entradas": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 325, 3o, VI, a}{\*\bkmken d 325, 3o, VI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Produ\'e7\'e3o - No Pr\'f3prio Estabelecimento": quantidade do produto ind ustrializado no pr\'f3prio estabelecimento; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 325, 3o, VI, b}{\*\bkmken d 325, 3o, VI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Produ\'e7\'e3o - Em Outro Estabelecimento": quantidade do produto industri alizado em outro estabelecimento da mesma empresa ou de terceiro, com mercadoria remetida para esse fim; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 325, 3o, VI, c}{\*\bkmken d 325, 3o, VI, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Diversas': quantidade de mercadorias n\'e3o classificadas nas al\'edneas a nteriores, inclusive as recebidas de outro estabelecimento da mesma empresa ou d e terceiro para industrializa\'e7\'e3o e posterior retorno, consignando-se o fat o, nesta \'fal tima hip\'f3tese, na coluna "Observa\'e7\'f5es"; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 325, 3o, VI, d}{\*\bkmken d 325, 3o, VI, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Valor": a base de c\'e1lculo do IPI, quando a entrada da mercadoria origin ar cr\'e9dito desse tributo, ou, em caso contr\'e1rio, o valor total atribu\'edd o \'e0 mercadoria; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 325, 3o, VI, e}{\*\bkmken d 325, 3o, VI, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos

upersub co luna "IPI": valor do imposto creditado, quando de direito; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub colunas sob o t\'edtulo "Sa\'eddas": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 325, 3o, VII, a}{\*\bkmke nd 325, 3o, VII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub coluna "Produ\'e7\'e3o - No Pr\'f3prio Estabelecimento": em se tratando de mat\' e9ria-prima, produto intermedi\'e1rio ou material de embalagem, a quantidade rem etida do almoxarifado para o setor de fabrica\'e7\'e3o, para industrializa\'e7\' e3o no pr\'f3p rio estabelecimento, ou, em se tratando de produto acabado, a quantidade sa\'edd a, a qualquer t\'edtulo, de produto industrializado no pr\'f3prio estabeleciment o; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 325, 3o, VII, b}{\*\bkmke nd 325, 3o, VII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub coluna "Produ\'e7\'e3o - Em Outro Estabelecimento": em se tratando de mat\'e9ria -prima, produto intermedi\'e1rio ou material de embalagem, a quantidade sa\'edda para industrializa\'e7\'e3o em outro estabelecimento da mesma empresa ou de ter ceiro, quando o produto industrializado dever retornar ao estabelecimento remetente, ou, em se tratando de produto acabado, a quantidade sa\'edda, a qualquer t\'edtulo, de pr oduto industrializado em estabelecimento de terceiro; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 325, 3o, VII, c}{\*\bkmke nd 325, 3o, VII, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub coluna "Diversas": quantidade de mercadoria sa\'edda, a qualquer t\'edtulo, em h ip\'f3tese n\'e3o compreendida nas al\'edneas anteriores; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 325, 3o, VII, d}{\*\bkmke nd 325, 3o, VII, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub coluna "Valor": base de c\'e1lculo do IPI, ou o valor total atribu\'eddo \'e0 me rcadoria, em caso de sa\'edda com isen\'e7\'e3o ou n\'e3o-incid\'eancia; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 325, 3o, VII, e}{\*\bkmke nd 325, 3o, VII, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub coluna "IPI": valor do imposto, quando devido; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub coluna "Estoque": quantidade em estoque, ap\'f3s ca da lan\'e7amen to de entrada ou sa\'edda; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub coluna "Observa\'e7\'f5es": informa\'e7\'f5es diversa s. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 325, 4o}{\*\bkmkend 325, 4o }{\b \'a7 4\'ba }{\b0 Quando se tratar de industrializa\'e7\'e3o no pr\'f3prio e stabelecimento, ser\'e1 dispensada a indica\'e7\'e3o dos valores relativos \'e0s opera\'e7 \'f5es indicadas na }{\ul\cf5 al\'ednea "a" do inciso VI}{\b0 e na }{\ul\cf5 pr imeira parte da al\'ednea "a" do inciso VII do par\'e1grafo anterior}{\b0 . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 325, 5o}{\*\bkmkend 325, 5o

}{\b \'a7 5\'ba}{\b0 N\'e3o ser\'e3o escrituradas neste livro as entradas de me rcadorias destinadas a integra\'e7\'e3o ao ativo imobilizado ou para uso ou cons umo do est abelecimento. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 325, 6o}{\*\bkmkend 325, }{\b \'a7 6\'ba}{\b0 Quando se tratar de produtos da mesma posi\'e7\'e3o da tab ela anexa ao Regulamento do IPI, poder\'e1 o industrial ou o estabelecimento a e le equipar ado agrup\'e1-los numa mesma folha, desde que nesse sentido autorizados pela Sec retaria da Receita Federal. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 325, 7o}{\*\bkmkend 325, }{\b\fs24 \'a7 7\'ba}{\b0\fs24 O livro referido neste artigo poder\'e1, a crit\ 'e9rio do }Diretor de Administra\'e7\'e3o Tribut\'e1ria do domic\'edlio fiscal d o contribu inte{\b0\fs24 , ser substitu\'eddo por fichas, as quais dever\'e3o ser: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do \'a7 7\'ba do art. 325 foi dada pela Altera\'e7\'e3o n\'ba 1 1 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Dec reto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 7\'ba O livro referido neste artigo poder\'e1, a crit\'e9rio do Diretor do Departamento de Administra\ 'e7\'e3o Tribut\'e1ria da Secretaria da Fazenda, ser substitu\'eddo por fichas, as quais dever\'e3o ser:" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub impressas com os mesmos elementos do livro substitu\'e ddo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub numeradas tipograficamente, em ordem crescente de 1 a 999.999; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 325, 7o, III}{\*\bkmkend 325, , III}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pr\'e9via e individualmente autenticadas pelo fisco estadual. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 325, 8o}{\*\bkmkend 325, }{\b \'a7 8\'ba}{\b0 Na hip\'f3tese do par\'e1grafo anterior, dever\'e1, ainda, ser previamente visada pela reparti\'e7\'e3o competente do fisco estadual a fic ha-\'edndi ce, que obedecer\'e1 ao modelo do Anexo 43, na qual, observada a ordem num\'e9ri ca crescente, ser\'e1 registrada a utiliza\'e7\'e3o de cada ficha, devendo ditas anota\'e7\'f5es estar sempre atualizadas. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 325, 9o}{\*\bkmkend 325, }{\b \'a7 9\'ba}{\b0 A escritura\'e7\'e3o do livro de que trata este artigo ou das fichas referidas nos \'a7\'a7 7\'ba e 8\'ba n\'e3o poder\'e1 atrasar-se por mais de 15 dias. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 325, 10}{\*\bkmkend 325,

6o

7o

7o

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9o

10

}{\b \'a7 10.}{\b0 No \'faltimo dia de cada m\'eas, dever\'e3o ser somadas as q uantidades e valores constantes nas colunas "Entradas" e "Sa\'eddas", acusando-s e o saldo das quantidades em estoque, que ser\'e1 transportado para o m\'eas seguinte. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 326}{\*\bkmkend 326}{\b Art. 326. }{\b0 O livro Registro de Controle da Produ\'e7\'e3o e do Estoque poder\'e1 ser escriturado com as seguintes simplifica\'e7\'f5es (Ajustes SINIEF 2/72 e 3/81): \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 326, I}{\*\bkmkend 326, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub lan\'e7amento de totais di \'e1rios na coluna "Produ\'e7\'e3o - No Pr\'f3prio Estabelecimento", sob o t\'ed tulo "Entradas"; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub lan\'e7amento de totais di\'e1rios na coluna "Produ\' e7\'e3o - No P r\'f3prio Estabelecimento", sob o t\'edtulo "Sa\'eddas", em se tratando de mat\' e9ria-prima, produto intermedi\'e1rio ou material de embalagem, na remessa do al moxarifado ao setor de fabrica\'e7\'e3o, para industrializa\'e7\'e3o no pr\'f3pr io estabelecim ento; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub nos casos previstos nos incisos I e II, com exce\'e7 \'e3o da colun a "Data", dispensa da escritura\'e7\'e3o das colunas sob os t\'edtulos "Document o" e "Lan\'e7amento", bem como das colunas "Valor" sob os t\'edtulos "Entradas" e "Sa\'eddas"; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub lan\'e7amento do saldo na coluna "Estoque" uma s\'f3 vez, no final dos lan\'e7amentos do dia, ao inv\'e9s de ap\'f3s cada lan\'e7amento de entrada ou de sa\'edda; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub agrupamento, numa s\'f3 folha, de mercadorias com pequ ena express \'e3o na composi\'e7\'e3o do produto final, tanto em termos f\'edsicos quanto em valor, desde que se enquadrem no mesmo c\'f3digo da Tabela de Incid\'eancia do IPI. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 326, 1o}{\*\bkmkend 326, 1o }{\b \'a7 1\'ba}{\b0 Os estabelecimentos atacadistas n\'e3o equiparados a indus triais ficam dispensados da escritura\'e7\'e3o do quadro "Classifica\'e7\'e3o Fi scal", das colunas "Valor" sob os t\'edtulos "Entradas" e "Sa\'eddas", e da coluna "IPI", sob o t\'edtulo "Sa\'eddas". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 326, 2o}{\*\bkmkend 326, 2o }{\b \'a7 2\'ba}{\b0 Os estabelecimentos industriais ou os a eles equiparados p ela legisla\'e7\'e3o do IPI e os atacadistas que possu\'edrem controles quantita tivos de m ercadorias que permitam perfeita apura\'e7\'e3o dos estoques permanentes poder\' e3o optar pela utiliza\'e7\'e3o daqueles controles, em substitui\'e7\'e3o ao liv ro de que trata este artigo, observado o seguinte: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub a op\'e7\'e3o ser\'e1 comunicada, por escrito, \'e0 Su perintend\'ean cia da Receita Federal da sua circunscri\'e7\'e3o e \'e0 reparti\'e7\'e3o local

da Secretaria da Fazenda do Estado da Bahia, devendo ser anexados \'e0 comunica\ 'e7\'e3o os modelos dos formul\'e1rios adotados; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub no modelo, poder\'e3o ser acrescentadas as colunas "V alor" e "IPI", tanto na entrada quanto na sa\'edda de mercadorias, na medida em que tiverem po r finalidade a obten\'e7\'e3o de dados para a declara\'e7\'e3o de informa\'e7\'f 5es do IPI; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub os controles substitutivos ser\'e3o exibidos ao fisc o, federal ou estadual, sempre que solicitados; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub ser\'e1 dispensada a pr\'e9via autentica\'e7\'e3o exi gida no inciso III do \'a7 7\'ba do art. 325, no tocante aos formul\'e1rios adotados em substi tui\'e7\'e3o ao Registro de Controle da Produ\'e7\'e3o e do Estoque; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub ser\'e1 mantida, sempre atualizada, uma ficha-\'edndic e ou equivalen te. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O VI\line Do Registro do Selo Especial d e Controle \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 327}{\*\bkmkend 327}{\b Art. 327. }{\b0 O livro Registro do Selo Especial de Controle, modelo 4, destina-se \'e0 escritura\'e7\'e3o dos dados relativos ao recebimento e \'e0 utiliza\'e7\'e3o do selo especial de controle previsto pela legisla\'e7\'e3o do IPI, que se far\'e1 nos termos da legisla\'e7\'e3o federal (Conv. SINIEF de 15/12/70). \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O VII\line Do Registro de Impress\'e3o d e Documentos Fiscais \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 328}{\*\bkmkend 328}{\b Art. 328. }{\b0 O livro Registro de Impress\'e3o de Documentos Fiscais, modelo 5 (Anexo 4 4), destina-se \'e0 escritura\'e7\'e3o da confec\'e7\'e3o de impressos de docume ntos fiscais d e que cuida o }{\b0\ul\cf5 art. 192}{\b0 , para terceiros ou para o pr\'f3prio e stabelecimento impressor (Conv. SINIEF, de 15/12/70). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 328, 1o}{\*\bkmkend 328, 1o }{\b \'a7 1\'ba}{\b0 Os lan\'e7amentos ser\'e3o feitos opera\'e7\'e3o a opera\' e7\'e3o, em ordem cronol\'f3gica das sa\'eddas dos impressos de documentos fisca is confecc ionados, ou de sua elabora\'e7\'e3o, no caso de serem utilizados pelo pr\'f3prio estabelecimento. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 328, 2o}{\*\bkmkend 328, 2o }{\b \'a7 2\'ba}{\b0 A escritura\'e7\'e3o ser\'e1 efetuada nas colunas pr\'f3pr ias, da seguinte forma: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub coluna "Autoriza\'e7\'e3o de Impress\'e3o - N\'famero" : n\'famero da Autoriza\'e7\'e3o de Impress\'e3o de Documentos Fiscais, quando exigida pela le gisla\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub colunas sob o t\'edtulo "Comprador": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 328, 2o, II, a}{\*\bkmken

d 328, 2o, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "N\'famero de Inscri\'e7\'e3o": n\'fameros de inscri\'e7\'e3o, estadual e n o CGC; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 328, 2o, II, b}{\*\bkmken d 328, 2o, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Nome": nome do contribuinte usu\'e1rio dos impressos de documentos fiscais confeccionados; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 328, 2o, II, c}{\*\bkmken d 328, 2o, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Endere\'e7o": local do estabelecimento do contribuinte usu\'e1rio dos impr essos de documentos fiscais confeccionados; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub colunas sob o t\'edtulo "Impressos"; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 328, 2o, III, a}{\*\bkmke nd 328, 2o, III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub coluna "Esp\'e9cie": esp\'e9cie dos impressos de documentos fiscais confeccionad os: Nota Fiscal, Nota Fiscal de Venda a Consumidor, etc.; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 328, 2o, III, b}{\*\bkmke nd 328, 2o, III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub coluna "Tipo": tipo dos impressos de documentos fiscais confeccionados: blocos, folhas soltas, formul\'e1rios cont\'ednuos, etc.; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 328, 2o, III, c}{\*\bkmke nd 328, 2o, III, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub coluna "S\'e9rie e Subs\'e9rie": s\'e9rie e subs\'e9rie dos impressos de documen tos fiscais confeccionados; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 328, 2o, III, d}{\*\bkmke nd 328, 2o, III, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub coluna "Numera\'e7\'e3o": n\'fameros de ordem dos impressos de documentos fiscai s confeccionados, sendo que, no caso de impress\'e3o de documentos fiscais sem n umera\'e7\'e3o tipogr\'e1fica sob regime especial, essa circunst\'e2ncia dever\' e1 constar na coluna "Observa\'e7\'f5es"; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub colunas sob o t\'edtulo "Entrega": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 328, 2o, IV, a}{\*\bkmken d 328, 2o, IV, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Data": dia, m\'eas e ano da efetiva entrega dos impressos de documentos fi scais confeccionados ao contribuinte usu\'e1rio; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 328, 2o, IV, b}{\*\bkmken d 328, 2o, IV, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co

luna "Notas Fiscais": s\'e9rie e n\'famero da Nota Fiscal emitida pelo estabelec imento gr\'e1fico, relativa \'e0 sa\'edda dos impressos de documentos fiscais co nfeccionados; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub coluna "Observa\'e7\'f5es": informa\'e7\'f5es diversas . \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O VIII\line Do Registro de Utiliza\'e7\' e3o de Documentos Fiscais e Termos de Ocorr\'eancias \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 329}{\*\bkmkend 329}{\b Art. 329. }{\b0 O livro Registro de Utiliza\'e7\'e3o de Documentos Fiscais e Termos de Oc orr\'eancias, modelo 6 (Anexo 45), destina-se \'e0 escritura\'e7\'e3o das entrad as de impresso s de documentos fiscais especificados no}{\b0\ul\cf5 art. 192}{\b0 , confeccion ados por estabelecimento gr\'e1fico ou pelo pr\'f3prio contribuinte usu\'e1rio, bem como \'e0 lavratura de termos de ocorr\'eancias pelo fisco ou pelo contribui nte, nos casos previstos (Conv. SINIEF de 15/12/70). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 329, 1o}{\*\bkmkend 329, 1o }{\b \'a7 1\'ba}{\b0 O livro Registro de Utiliza\'e7\'e3o de Documentos Fiscais e Termos de Ocorr\'eancias ser\'e1 mantido e escriturado por todos os estabelec imentos ob rigados \'e0 emiss\'e3o de documentos fiscais. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 329, 2o}{\*\bkmkend 329, 2o }{\b \'a7 2\'ba}{\b0 Os lan\'e7amentos ser\'e3o feitos opera\'e7\'e3o a opera\' e7\'e3o, em ordem cronol\'f3gica de aquisi\'e7\'e3o ou confec\'e7\'e3o pr\'f3pri a, devendo ser utilizada uma folha para cada esp\'e9cie, s\'e9rie e subs\'e9rie do impress o de documento fiscal. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 329, 3o}{\*\bkmkend 329, 3o }{\b \'a7 3\'ba}{\b0 A escritura\'e7\'e3o ser\'e1 efetuada, nos quadros e colun as pr\'f3prios, da seguinte forma: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub quadro" Esp\'e9cie": esp\'e9cie dos impressos de docum entos fiscais confeccionados: Nota Fiscal, Nota Fiscal de Venda a Consumidor, etc.; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub quadro "S\'e9rie e Subs\'e9rie": s\'e9rie e subs\'e9r ie dos impress os de documentos fiscais confeccionados; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub quadro "Tipo": tipo dos impressos de documentos fisc ais confeccion ados: blocos, folhas soltas, formul\'e1rios cont\'ednuos, etc.; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub quadro "Finalidade da Utiliza\'e7\'e3o": fins a que s e destinem os impressos de documentos fiscais confeccionados: vendas a contribuintes, vendas a n\'e3o-contribuintes, vendas a contribuintes de outras unidades da Federa\'e7\' e3o, etc.; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub coluna "Autoriza\'e7\'e3o de Impress\'e3o": n\'famero da Autoriza \'e7\'e3o para Impress\'e3o de Documentos Fiscais (AIDF), quando exigida pela le gisla\'e7\'e3o;

\par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub coluna "Impressos - Numera\'e7\'e3o": os n\'fameros d e ordem dos im pressos de documentos fiscais confeccionados, sendo que, no caso de impress\'e3o de documentos fiscais sem numera\'e7\'e3o tipogr\'e1fica sob regime especial, e ssa circunst\'e2ncia dever\'e1 constar na coluna "Observa\'e7\'f5es"; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub colunas sob o t\'edtulo "Fornecedor": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 329, 3o, VI, a}{\*\bkmken d 329, 3o, VI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Nome": nome do titular do estabelecimento que houver confeccionado os impr essos de documentos fiscais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 329, 3o, VI, b}{\*\bkmken d 329, 3o, VI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Endere\'e7o": local do estabelecimento impressor; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 329, 3o, VI, c}{\*\bkmken d 329, 3o, VI, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub co luna "Inscri\'e7\'e3o": n\'fameros de inscri\'e7\'e3o, estadual e no CGC, do est abelecimento impressor; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VIII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f0\fs24\cf0\nosupersub colunas sob o t\'edtulo "Recebimento": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 329, 3o, VIII, a}{\*\bkmk end 329, 3o, VIII, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub coluna "Data": dia, m\'eas e ano do efetivo recebimento dos impresso s de documentos fiscais confeccionados; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 329, 3o, VIII, b}{\*\bkmk end 329, 3o, VIII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c f0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub coluna "Nota Fiscal": s\'e9rie e n\'famero da Nota Fiscal emitida pe lo estabelecimento impressor, por ocasi\'e3o da sa\'edda dos impressos de docume ntos fiscais confeccionados; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IX - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub coluna "Observa\'e7\'f5es": informa\'e7\'f5es diversa s, inclusive r eferentes a: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 329, 3o, IX, a}{\*\bkmken d 329, 3o, IX, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub ex travio, perda ou inutiliza\'e7\'e3o de impressos de documentos fiscais; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 329, 3o, IX, b}{\*\bkmken d 329, 3o, IX, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub su press\'e3o de s\'e9rie ou subs\'e9rie; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 329, 3o, IX, c}{\*\bkmken d 329, 3o, IX, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n osupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub en

trega de impressos de documentos fiscais \'e0 reparti\'e7\'e3o fazend\'e1ria par a inutiliza\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 329, 4o}{\*\bkmkend 329, 4o }{\b \'a7 4\'ba }{\b0 Do total de folhas deste livro, 50%, no m\'ednimo, ser\'e3 o destinadas \'e0 lavratura de: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub termos de ocorr\'eancias, pelo fisco; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub termos, pelo contribuinte ou por terceiro, nas hip\'f 3teses previst as expressamente pela legisla\'e7\'e3o. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 5\'ba} Nas situa\'e7\'f5es menci onadas no \'a7 2\'ba do art. 238, o contribuinte obrigado a escriturar livros fi scais registrar\'e1 no livro Registro de Utiliza\'e7\'e3o de Documentos Fiscais e Termos de Oc orr\'eancias - RUDFTO: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da parte inicial do \'a7 5\'ba do art. 329 foi dada pela Altera\'e7\'e3o n\'ba 38 (Decreto n\'ba 8413, de 30/12/02. DOE de 31/ 12/02).\line \line Reda\'e7\'e3o anterior dada ao \'a7 5\'ba, tendo sido acrescentado ao art. 329 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/0 9/99), efeitos de 16/09/99 a 30/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub "\'a7 5\'ba Nas situa\'e7\'f5es mencionadas no \'a7 8\'b a do art. 201, o contribuinte obrigado a escriturar livros fiscais registrar\'e1 no livro Registro de Utiliza\'e7\'e3o de Documentos Fiscais e Termos de Ocorr\' eancias - RUDF TO:" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub o motivo e a data da ocorr\'eancia da impossibilidade de emiss\'e3o do documento fiscal via ECF; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub os modelos e os n\'fameros dos documentos fiscais emi tidos sem o us o de ECF. \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O IX\line Do Registro de Invent\'e1rio \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 330}{\*\bkmkend 330}{\b Art. 330. }{\b0 O livro Registro de Invent\'e1rio, modelo 7 (Anexo 46), destina-se a arro lar, pelos seus valores e com especifica\'e7\'f5es que permitam sua perfeita ide ntifica\'e7 \'e3o, as mercadorias, as mat\'e9rias-primas, os produtos intermedi\'e1rios, os materiais de embalagem, os produtos manufaturados e os produtos em fabrica\'e7\' e3o existentes no estabelecimento na data do balan\'e7o (Conv. SINIEF, de 15/12/ 70). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 330, 1o}{\*\bkmkend 330, 1o }{\b \'a7 1\'ba}{\b0 O livro Registro de Invent\'e1rio ser\'e1 utilizado por to dos os estabelecimentos que mantiverem mercadorias em estoque. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 330, 2o}{\*\bkmkend 330, 2o }{\b \'a7 2\'ba}{\b0 No livro referido neste artigo, ser\'e3o tamb\'e9m arrolad os, separadamente:

\par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub as mercadorias, as mat\'e9rias-primas, os produtos int ermedi\'e1rios , os materiais de embalagem e os produtos manufaturados pertencentes ao estabele cimento, em poder de terceiros; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub as mercadorias, as mat\'e9rias-primas, os produtos in termedi\'e1rio s, os materiais de embalagem, os produtos manufaturados e os produtos em fabrica \'e7\'e3o, de terceiros, em poder do estabelecimento. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 330, 3o}{\*\bkmkend 330, 3o }{\b \'a7 3\'ba}{\b0 O arrolamento em cada grupo dever\'e1 ser feito: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub segundo a ordena\'e7\'e3o da tabela prevista na legisl a\'e7\'e3o do IPI, sendo que essa exig\'eancia n\'e3o se aplica a estabelecimento comercial n\ 'e3o equiparado a industrial; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub de acordo com a situa\'e7\'e3o tribut\'e1ria a que es tejam sujeitas as opera\'e7\'f5es com as mercadorias, tais como tributadas, n\'e3o tributadas, isentas. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 330, 4o}{\*\bkmkend 330, 4o }{\b \'a7 4\'ba }{\b0 Os lan\'e7amentos ser\'e3o feitos nas colunas pr\'f3prias, da seguinte forma: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 330, 4o, I}{\*\bkmkend 330, 4o, I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - } {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub coluna "Classifi ca\'e7\'e3o Fiscal": a indica\'e7\'e3o relacionada com o c\'f3digo da Nomenclatu ra Comum do Mercosul (NCM), que constitui a nova Nomenclatura Brasileira de Merc adorias baseada no Sistema Harmonizado (NBM/SH), sendo que essa exig\'eancia n\' e3o se aplica a estabelecimento comercial n\'e3o equiparado a industrial; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub coluna "Discrimina\'e7\'e3o": especifica\'e7\'e3o que permita a per feita identifica\'e7\'e3o das mercadorias, tais como: esp\'e9cie, marca, tipo, m odelo; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub coluna "Quantidade": quantidade em estoque na data d o balan\'e7o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub IV - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub coluna "Unidade": especifica\'e7\'e3o da unidade (qui logramas, metr os, litros, d\'fazias, etc.), de acordo com a legisla\'e7\'e3o do IPI; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub colunas sob o t\'edtulo "Valor": \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 330, 4o, V, a}{\*\bkmkend 330, 4o, V, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub colu

na "Unit\'e1rio": valor de cada unidade de mercadoria pelo custo de aquisi\'e7\' e3o ou de fabrica\'e7\'e3o, ou pelo pre\'e7o corrente de mercado ou de bolsa, pr evalecendo o crit\'e9rio de valora\'e7\'e3o pelo pre\'e7o corrente, quando este for inferior a o pre\'e7o de custo, sendo que, no caso de mat\'e9rias-primas ou produtos em fab rica\'e7\'e3o, o valor ser\'e1 o de seu pre\'e7o de custo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 330, 4o, V, b}{\*\bkmkend 330, 4o, V, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub colu na "Parcial": valor correspondente ao resultado da multiplica\'e7\'e3o da quanti dade pelo valor unit\'e1rio; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 330, 4o, V, c}{\*\bkmkend 330, 4o, V, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub colu na "Total": valor correspondente ao somat\'f3rio dos valores parciais constantes no mesmo c\'f3digo referido no inciso I; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub coluna "Observa\'e7\'f5es": informa\'e7\'f5es diversa s. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 330, 5o}{\*\bkmkend 330, 5o }{\b \'a7 5\'ba}{\b0 Ap\'f3s o arrolamento, dever\'e1 ser consignado o valor to tal de cada grupo mencionado no }{\i\ul\cf5 caput deste artigo e no \'a7 2\'ba}{ \b0 , e, a inda, o total geral do estoque existente. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 330, 6o}{\*\bkmkend 330, 6o }{\b \'a7 6\'ba}{\b0 Se a empresa n\'e3o mantiver escrita cont\'e1bil, o invent \'e1rio ser\'e1 levantado, em cada estabelecimento, no \'faltimo dia do ano civi l. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 330, 7o}{\*\bkmkend 330, 7o }{\b \'a7 7\'ba}{\b0 A escritura\'e7\'e3o dever\'e1 ser efetuada dentro de 60 d ias, contados da data do balan\'e7o referido no }{\i caput}{\b0 deste artigo ou , no caso do par\'e1grafo anterior, do \'faltimo dia do ano civil. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 330, 8o}{\*\bkmkend 330, 8o }{\b \'a7 8\'ba}{\b0 N\'e3o existindo estoque, o contribuinte mencionar\'e1 ess e fato na primeira linha, ap\'f3s preencher o cabe\'e7alho da p\'e1gina. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 330-A}{\*\bkmkend 330-A}{ Art. 33 0-A.}{\b0 O contribuinte tamb\'e9m escriturar\'e1 livro Registro de Invent\'e1r io, na forma prevista no artigo anterior, referente \'e0s mercadorias, mat\'e9ri as-primas, pro dutos intermedi\'e1rios e materiais de embalagem, produtos manufaturados e produ tos em fabrica\'e7\'e3o existentes em estoque: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub art. 330-A foi dada p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10.396, de 06/07/07, DOE de 0 7 e 08/07/07), efeitos a partir de 01/07/07.\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao

art. 330-A, t endo sido acrescentado pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/ 11/03, DOE de 13/11/03), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub efeitos de 13/11/03 a 30/06/07:\line }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "Art. 330-A. O contribuinte tamb\'e9m escrit urar\'e1 livro Registro de Invent\'e1rio, na forma prevista no artigo anterior, referente \'e0s mercadorias, mat\'e9rias-primas, produtos intermedi\'e1rios e ma teriais de emb alagem, produtos manufaturados e produtos em fabrica\'e7\'e3o existentes em esto que:\line (...)\line Par\'e1grafo \'fanico. A escritura\'e7\'e3o de que cuida o \'93caput\'94 deste artigo dever\'e1 ser realizada:\line I - na hip\'f3tese do i nciso I, at \'e9 o momento da apresenta\'e7\'e3o do pedido de baixa de inscri\'e7\'e3o;\line II - nas situa\'e7\'f5es previstas nos incisos II e III, no prazo de 60 dias, c ontado do primeiro dia do m\'eas em que o reenquadramento come\'e7ar a produzir efeitos." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub na data do encerramento das atividades; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso I do }{\b\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 330-A foi dada p}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 92}{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10414, de 03 /08/07, DOE de 04 e 05/08/07), efeitos a partir de 04/08/07.\line \line }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso I do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub do art. 330-A p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos de 01/07/07 a 03/08/07:\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "I - na data do encerramento das atividades, hip\'f3tese em que, tratando-se de Microempresa ou Empresa de Pequeno Porte, op tante pelo Simples Nacional ou pelo regime de apura\'e7\'e3o em fun\'e7\'e3o da receita bruta, tamb\'e9m ser\'e3o especificadas separadamente as parcelas referentes \'e0s mer cadorias adquiridas antes e ap\'f3s o enquadramento na respectiva forma de apura \'e7\'e3o;\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub Reda\'e7\'e3o anterior dada ao inciso I do }{\b\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 330-A pela Altera\'e7\'e 3o n\'ba 48 (D ecreto n\'ba 8740, de 12/11/03, DOE de 13/11/03), }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 13/11/03 a 30/06/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "I na data do enc

erramento das atividades, hip\'f3tese em que, tratando-se de Microempresa ou Emp resa de Pequeno Porte, tamb\'e9m ser\'e3o especificadas separadamente as parcela s referentes \'e0s mercadorias adquiridas antes e ap\'f3s o enquadramento no reg ime SimBahia;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub no \'faltimo dia \'fatil do m\'eas anterior ao m\'eas em que produz ir efeitos a mudan\'e7a do regime de apura\'e7\'e3o do imposto de normal para Si mples Nacional ou em fun\'e7\'e3o da receita bruta, situa\'e7\'e3o em que o esto que ser\'e1 valorado pelo pre\'e7o de custo; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub do art. 330-A foi dada p}{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 92}{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10414, de 03 /08/07, DOE de 04 e 05/08/07), efeitos a partir de 04/08/07.\line \line }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub do art. 330-A p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos de 01/07/07 a 03/08/07:\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "II - no \'faltimo dia \'fatil do m\'eas ant erior ao m\'eas em que o reenquadramento come\'e7ar a produzir efeitos, quando o correr o reenquadramento da condi\'e7\'e3o Normal para as condi\'e7\'f5es Microe mpresa ou Empr esa de Pequeno Porte, optantes pelo Simples Nacional ou pelo regime de apura\'e7 \'e3o em fun\'e7\'e3o da receita bruta, situa\'e7\'e3o em que o estoque ser\'e1 valorado pelo pre\'e7o de custo ou pelo pre\'e7o de entrada mais recente;"\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub do art. 330-A pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub efeitos de 13/11/03 a 30/06/07:\line }{\b0\i\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - no \'faltimo dia \'fatil do m \'eas anterior ao m\'eas em que o reenquadramento come\'e7ar a produzir efeitos, quando ocorrer o reenquadramento da categoria Normal para as categorias Microem presa ou Empre sa de Pequeno Porte, situa\'e7\'e3o em que o estoque ser\'e1 valorado pelo pre\' e7o de custo ou pelo pre\'e7o de entrada mais recente;" \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub no \'faltimo dia \'fatil do m\'eas anterior ao m\'ea

s em que produ zir efeitos a exclus\'e3o de contribuinte do Simples Nacional, passando a apurar o imposto pelo regime normal, devendo especificar: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso III do }{\b\i\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do art. 330-A foi dada p}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 92}{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 1 0414, de 03/08/07, DOE de 04 e 05/08/07), efeitos a partir de 04/08/07.\line \li ne }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Red a\'e7\'e3o ant erior dada ao inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub do art. 330-A p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10.396, de 06/07/07, DOE d e 07 e 08/07/07), efeitos de 01/07/07 a 03/08/07:\line }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "III - no \'faltimo dia \'fatil do m\'eas an terior ao m\'eas em que o reenquadramento come\'e7ar a produzir efeitos, na hip\ 'f3tese de enquadramento da condi\'e7\'e3o de Empresa de Pequeno Porte para a co ndi\'e7\'e3o c ontribuinte Normal, especificando:\line a) as mercadorias cujas opera\'e7\'f5es subseq\'fcentes sejam isentas ou n\'e3o-tributadas;\line b) as mercadorias enqua dradas no regime de substitui\'e7\'e3o tribut\'e1ria, nos termos dos incisos II e IV do art. 3 53;\line c) as demais mercadorias sujeitas ao ICMS, que n\'e3o as referidas no i nciso anterior, para fins de utiliza\'e7\'e3o do cr\'e9dito fiscal a elas corres pondente, a ser calculado mediante a aplica\'e7\'e3o da al\'edquota vigente no m omento da aqui si\'e7\'e3o, sobre o pre\'e7o mais recente da mercadoria."\line \line }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o an terior dada ao inciso III do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do art. 330-A pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/03, DOE de 13/11/03), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub efeitos de 13/11/03 a 30/06/07:\line }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - no \'faltimo dia \'fatil do m\ 'eas anterior ao m\'eas em que o reenquadramento come\'e7ar a produzir efeitos, na hip\'f3tese de enquadramento da condi\'e7\'e3o de Microempresa, de Empresa de Pequeno Porte ou de Ambulante para a categoria contribuinte Normal, especificando como previs to nos incisos I, II e III do art. 408-B." \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub as mercadorias cujas opera\'e7\'f5es subseq\'fce ntes sejam ise ntas ou n\'e3o-tributadas; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o

utl0\shad0\f0\fs24\cf0\nosupersub b)}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f0\fs24\cf0\nosupersub as mercadorias enquadradas no regime de substitu i\'e7\'e3o tri but\'e1ria, nos termos dos incisos II e IV do art. 353; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub as demais mercadorias sujeitas ao ICMS, que n\'e 3o as referida s no inciso anterior, para fins de utiliza\'e7\'e3o do cr\'e9dito fiscal a elas correspondente, a ser calculado mediante a aplica\'e7\'e3o da al\'edquota vigent e no momento da aquisi\'e7\'e3o, sobre o pre\'e7o mais recente da mercadoria. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 1\'ba} A escritura\'e7\'e3o de q ue cuida o {\i \'93caput\'94 }deste artigo dever\'e1 ser realizada: \par \pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf0\nosupersub na hip\'f3tese do inciso I, at\'e9 o momento da apresen ta\'e7\'e3o do pedido de baixa de inscri\'e7\'e3o; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub nas situa\'e7\'f5es previstas nos incisos II e III, n o prazo de 60 dias, contado do primeiro dia do m\'eas em que o reenquadramento come\'e7ar a pr oduzir efeitos. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 2\'ba} A utiliza\'e7\'e3o do cr\ 'e9dito a que se refere a al\'ednea \'93c\'94 do inciso III dever\'e1 ser seguid a de comunica\'e7\'e3o escrita dirigida \'e0 Inspetoria Fazend\'e1ria do domic\' edlio do contr ibuinte. \par \pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba} O estoque apurado na forma deste artigo dever\'e1 ser lan\'e7ado no Registro de Invent\'e1rio, no prazo de 60 dias. \par \pard \s5 \qc\sa180 {\b SE\'c7\'c3O X\line Do Registro de Apura\'e7\'e3o do ICMS \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 331}{\*\bkmkend 331}{\b Art. 331. }{\b0 O livro Registro de Apura\'e7\'e3o do ICMS, modelo 9 (Anexo 47), destinase ao lan\'e7amento mensal dos totais dos valores cont\'e1beis e os dos valores fiscais relati vos ao ICMS, das opera\'e7\'f5es de entradas e sa\'eddas de mercadorias, bem com o das presta\'e7\'f5es de servi\'e7os de transporte interestadual e intermunicip al e de comunica\'e7\'e3o utilizados ou prestados, extra\'eddos dos livros pr\'f 3prios e agrup ados segundo o C\'f3digo Fiscal de Opera\'e7\'f5es e Presta\'e7\'f5es (Conv. SIN IEF, de 15/12/70). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 331, 1o}{\*\bkmkend 331, }{\b \'a7 1\'ba}{\b0 O Registro de Apura\'e7\'e3o do ICMS ser\'e1 escriturado a t\'e9 o oitavo dia do m\'eas seguinte ao do per\'edodo considerado. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 331, 2o}{\*\bkmkend 331, }{\b \'a7 2\'ba}{\b0 A escritura\'e7\'e3o do Registro de Apura\'e7\'e3o do ICMS ser\'e1 feita com base no Registro de Entradas e no Registro de Sa\'eddas (art. 116, III) . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 331, 3o}{\*\bkmkend 331, }{\b \'a7 3\'ba}{\b0 Ser\'e3o lan\'e7ados no Registro de Apura\'e7\'e3o do ICMS , no quadro "D\'e9bito do Imposto", item "002 - Outros D\'e9bitos", com as anota \'e7\'f5es cab\'edveis no campo "Observa\'e7\'f5es", as diferen\'e7as de imposto devido ap uradas pelo contribuinte. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 331, 4o}{\*\bkmkend 331, }{\b \'a7 4\'ba }{\b0 No tocante \'e0s entradas de mercadorias, insumos, bens do

1o 2o

3o

4o

ativo permanente, bens de uso e materiais de consumo, e aos servi\'e7os de tran sporte e d e comunica\'e7\'e3o tomados, observar-se-\'e1 o disposto no }{\ul\cf5 \'a7 11 do art. 93}{\b0 . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 331, 5o}{\*\bkmkend 331, 5o }{\b\fs24 \'a7 5\'ba}{\b0\fs24 }Al\'e9m do lan\'e7amento em conjunto com os dem ais cr\'e9ditos fiscais, os cr\'e9ditos resultantes de opera\'e7\'f5es relativas a entrada s de bens destinados ao ativo imobilizado ser\'e3o objeto de outro lan\'e7amento , no documento denominado Controle de Cr\'e9dito de ICMS do Ativo Permanente (CI AP), nos termos dos \'a7\'a7 1\'ba e 2\'ba art. 339. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 5\'ba do art. 331 foi dada pela Altera\'e7\ 'e3o n\'ba 22 (Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/01), efeitos a partir de }{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 01/01/01.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 5\'ba do art. 331 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 724 4, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "{\*\bkmkstart BM331____6o}{\*\bkmkend BM331____6o}\'a7 5\'ba Al\ 'e9m do lan\'e7amento em conjunto com os demais cr\'e9ditos fiscais, os cr\'e9di tos resultante s de opera\'e7\'f5es relativas a entradas de bens destinados ao ativo imobilizad o ser\'e3o objeto de outro lan\'e7amento, no documento denominado Controle de Cr \'e9dito de ICMS do Ativo Permanente (CIAP), nos termos do par\'e1grafo \'fanico do art. 339." }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .\lin e \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub "\'a7 5\'ba Al\'e9m do lan\'e7amento em conjunto }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub com os demais cr \'e9ditos fiscais, os cr\'e9ditos resultantes de opera\'e7\'f5es de que decorram entradas de m ercadorias destinadas ao ativo imobilizado ser\'e3o objeto de outro lan\'e7ament o, em livro pr\'f3prio, nos termos do \'a7 12 do art. 93." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 331, 6o}{\*\bkmkend 331, 6o }{\b\fs24 \'a7 6\'ba}{\b0\fs24 }Salvo disposi\'e7\'e3o em contr\'e1rio, os cr\' e9ditos relativos a entradas de bens destinados ao ativo imobilizado vinculados a opera \'e7\'f5es ou presta\'e7\'f5es subseq\'fcentes isentas ou n\'e3o tributadas esta r\'e3o sujeitos: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 6\'ba do art. 331 foi dada pela Altera\'e7\ 'e3o n\'ba 22 (Decreto n\'ba 7902 de 07/02/01, DOE de 08/02/01), efeitos a partir de }{\b\i0\u

l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 01/01/01.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 6\'ba do art. 331 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 724 4, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub "{\*\bkmkstart BM331____6o}{\*\bkmkend BM331____6o}\'a7 6\'ba Os c r\'e9ditos relativos a entradas de bens destinados ao ativo imobilizado, escritu rados na forma do par\'e1grafo \'fanico do art. 339, estar\'e3o sujeitos a estorno no Registro de Apura\'e7\'e3o do ICMS, sempre que se verificar a hip\'f3tese do \'a7 9\'ba do art. 100, observados os crit\'e9rios previstos nos \'a7\'a7 10, 11, 12 e 13 d o referido art . 100."}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b .\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub "\'a7 6\'ba }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Os cr\'e9ditos relativos a entradas de bens destin ados ao ativo imobilizado, escriturados na forma do \'a7 12 do art. 93, estar\'e 3o sujeitos a estorno diretamente no Registro de Apura\'e7\'e3o do ICMS de uso normal, sempre que se verificar a hip\'f3tese do \'a7 9\'ba do art. 100, observados os crit\'e9 rios previstos nos \'a7\'a7 10, 11, 12 e 13 do referido art. 100."}{\b0\i0\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 331, 6o, I}{\*\bkmkend 331, 6o, I}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I -}{ \b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a esto rno, no Re gistro de Apura\'e7\'e3o do ICMS, sempre que se verificar a hip\'f3tese do \'a7 9\'ba do art. 100, observados os crit\'e9rios previstos nos \'a7\'a7 10, 11, 12 e 13 do referido art. 100, tratando-se de bens cuja entrada no estabelecimento t enha ocorrido at\'e9 31/12/00; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 331, 6o, II}{\*\bkmkend 331, 6o, II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub \'e 0 apropria \'e7\'e3o, \'e0 raz\'e3o de um quarenta e oito avos por m\'eas, observada a prop or\'e7\'e3o entre o somat\'f3rio das opera\'e7\'f5es e presta\'e7\'f5es isentas e n\'e3o tributadas e o total das opera\'e7\'f5es e presta\'e7\'f5es ocorridas n o m\'eas, trat ando-se de bens cuja entrada no estabelecimento tenha ocorrido a partir de 01/01 /01. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 331, 7o}{\*\bkmkend 331, 7o }{\b \'a7 7\'ba}{\b0 Os estabelecimentos possuidores de cr\'e9ditos acumulados, em raz\'e3o das opera\'e7\'f5es e presta\'e7\'f5es mencionadas no }{\ul\cf5 art . 106}{\b0 , manter\'e3o Registro de Apura\'e7\'e3o do ICMS distinto do de uso regular, cuj a escritura\'e7\'e3o seguir\'e1 a orienta\'e7\'e3o prevista nos }{\ul\cf5 arts. 109 e 110}{\b0 , salvo em se tratando das pessoas excepcionada no inciso II do a rt. 109. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 331, 8o}{\*\bkmkend 331, 8o }{\b \'a7 8\'ba}{\b0 O livro de que cuida este artigo servir\'e1 de fonte para o preenchimento dos documentos de informa\'e7\'f5es econ\'f4mico-fiscais. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 331, 9o}{\*\bkmkend 331, 9o }{\b \'a7 9\'ba}{\b0 Os estornos de cr\'e9ditos e os estornos de d\'e9bitos fis

cais ser\'e3o lan\'e7ados, respectivamente, no item 003 do quadro "D\'e9bito do Imposto" e no item 008 do quadro "Cr\'e9dito do Imposto". \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O XI\line Do Livro de Movimenta\'e7\'e3o de Produtos \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 331-A}{\*\bkmkend 331-A}{\b Art. 331-A. }{\b0 O livro de Movimenta\'e7\'e3o de Produtos, destina-se ao registro d i\'e1rio, pelo Transportador Revendedor Retalhista - TRR e Transportador Revende dor Retalhista na Navega\'e7\'e3o Interior \'96 TRRNI, dos estoques e das movimenta\'e7\'f5es de compra e venda de \'f3leo diesel, querosene iluminante e \'f3leos combust\'ed veis, nos termos da legisla\'e7\'e3o e modelo editados pela Ag\'eancia Nacional de Petr\'f3leo (ANP) (Ajuste SINIEF 4/01). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub A se\'e7\'e3o XI do Cap\'edtulo IV do T\'edtulo II foi acrescentada pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A ltera\'e7\'e3o n\'ba 26 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub Decreto n\'ba 8023, de 24/08/01, DOE de 25 e 26/08/01}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 09/08 /01. \par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO V\line DOS DOCUMENTOS DE INFORMA\'c7\' d5ES ECON\'d4MICO-FISCAIS \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O I\line Das Esp\'e9cies de Documentos d e Informa\'e7\'f5es Econ\'f4mico-Fiscais \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 332}{\*\bkmkend 332}{\b Art. 332. }{\b0 S\'e3o os seguintes os documentos de informa\'e7\'f5es econ\'f4mico-fisca is: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 332, I}{\*\bkmkend 332, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Declara\'e7\'e 3o e Apura\'e7 \'e3o Mensal do ICMS (DMA), }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f 0\fs24\cf5\nosupersub Anexo 80}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf0\nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 332, II}{\*\bkmkend 332, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub C\'e9dula S uplementar da Declara\'e7\'e3o e Apura\'e7\'e3o Mensal do ICMS (CS-DMA), Anexo 81; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso II do art. 332 foi dada pela Altera\'e7\' e3o n\'ba 12 ( Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99).\line \line }{\b\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1 ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "{\* \bkmkstart 332, II}{\*\bkmkend 332, II}II - C\'e9dula Suplementar da Declara\'e7 \'e3o e Apura\'e7\'e3o Mensal do ICMS - Contribuinte com Inscri\'e7\'e3o \'danic a (CS-DMA), Anexo 81;"

\par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 332, III}{\*\bkmkend 332, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub declara\ 'e7\'e3o \'fan ica e simplificada de informa\'e7\'f5es socioecon\'f4micas e fiscais, para micro empresas e empresas de pequeno porte optantes do Simples Nacional; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Reda\'e7\'e3o atual do inciso III do art. 332 dada p}{\b\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\' ba 10.396, de 06/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/07.\lin e \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\' e3o anterior dada ao inciso III do art. 332 pela Altera\'e7\'e3o n\'ba 9 (}{\b\i 0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7466, de 17/1 1/98, DOE de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub efeitos de 01/01/99 a 30/06/07:\line }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "III - Declara\'e7\'e3o do Movimento Econ\'f4mico de Microempresa e Empresa de Pequeno Porte (DME), Anexo 82;"\line \line }{\b\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria: \line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub III - Declara\'e7\'e3o do Movimento Econ\'f4mico de Microempresa (DME), Anexo 82;}{\ b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 332, IV}{\*\bkmkend 332, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Declara\'e7 \'e3o da Movim enta\'e7\'e3o de Produtos com ICMS Diferido (DMD), }{\b0\i0\ul\strike0\v0\expnd0 \expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub Anexo 83}{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub . \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 332, V}{\*\bkmkend 332, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Guia Nacional de Informa\'e7 \'e3o e Apura\'e7\'e3o do ICMS Substitui\'e7\'e3o Tribut\'e1ria (GIA-ST), Anexo 92 (}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub A juste SINIEF}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu persub 9/98). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso V foi acrescentado ao art. 332 pela Altera\'e7\'e3o n\'ba 1 1 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Dec reto n\'ba 753 3, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ), efeitos a partir de 17/12/98.

\par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 332, VI}{\*\bkmkend 332, VI}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VI - revoga do \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso VI do art. 332 foi revogado p}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10.396, de 0 6/07/07, DOE de 07 e 08/07/07), efeitos a partir de 01/07/07.\line \line }{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior da da ao inciso VI, tendo sido acrescentado ao art. 332 pela Altera\'e7\'e3o n\'ba 16 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 775 9 de 23/02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub "VI - C\'e9dula Suplementar da Declara\'e7\'e3o do Movimento Econ\'f 4mico de Microempresa e Empresa de Pequeno Porte (CS-DME), Anexo 82-B." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub o arquivo de que trata o art. 708-A, referente ao mo vimento econ \'f4mico de cada m\'eas; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso VII foi acrescentado ao art. 332 pela Altera\'e7\'e3o n\'ba 51 (Decreto n\'ba 8882, de 20/01/04, DOE de 21/01/04). \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O II\line Da Declara\'e7\'e3o e Apura\'e 7\'e3o Mensal do ICMS (DMA) e da Sua C\'e9dula Suplementar (CS-DMA) \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 333}{\*\bkmkend 333}{\b Art. 333. }{ }{\b0 Os contribuintes que apurem o imposto pelo regime normal ou pelo regim e de apura\'e7\'e3o em fun\'e7\'e3o da receita bruta, dever\'e3o apresentar, men salmente, a De clara\'e7\'e3o e Apura\'e7\'e3o Mensal do ICMS (DMA). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub do art. 333 foi dada p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub ela Altera\'e7\'e3o n\'ba 92}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10414, de 03/08/07, DOE de 0 4 e 05/08/07), efeitos a partir de 04/08/07.\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0

\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 333 p}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ela}{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05), efeitos de 11/09/05 a 03/08/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "Art. 333. Os contribuintes inscritos na condi\'e7\'e3o de normal, inclusive os que o ptarem pelo pagamento do imposto pelo regime de apura\'e7\'e3o em fun\'e7\'e3o d a receita bruta, dever\'e3o apresentar, mensalmente, a Declara\'e7\'e3o e Apura\ 'e7\'e3o Mensa l do ICMS (DMA)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do art. 333 pela Altera\'e7\'e3o n\'ba 12 ( Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99), efeitos de 16/09/99 a 10/09/0 5:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "Art. 333. D ever\'e3o apresentar, mensalmente, a Declara\'e7\'e3o e Apura\'e7\'e3o Mensal do ICMS (DMA), os contribuintes inscritos no cadastro estadual na condi\'e7\'e3o d e contribuintes normais, inclusive os que optarem pelo pagamento do imposto pelo regime de apu ra\'e7\'e3o em fun\'e7\'e3o da receita bruta, exceto os estabelecimentos inscrit os sob o c\'f3digo de atividades 6312-6/03 - Dep\'f3sito de Mercadorias Pr\'f3pr ias."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub Red a\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub do art. 333 pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7466, de 17/11/98, DO E de 18/11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ), }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub efeitos de 01/01/99 a 15/09/99:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Art. 333.}{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Dever\'e3o apresentar, mensalmente, a Declara\'e7\'e3o e Apura\'e7\'e3o M ensal do ICMS (DMA), Anexo 80, os contribuintes inscritos no cadastro estadual n a condi\'e7 \'e3o de contribuintes normais, inclusive os que optarem pelo pagamento do impos to pelo regime de apura\'e7\'e3o em fun\'e7\'e3o da receita bruta, exceto os est abelecimentos inscritos sob o c\'f3digo de atividade 57.02-3 (dep\'f3sitos fecha dos) (Lei Comp lementar n\'ba 63/90; Conv. S}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs16\cf0\nosupersub INIEF}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub , de 15/12/70; Ajustes S}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs18\cf0\nosupersub INIEF}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub 01/96, 03/96 e 07/96)."\line \line }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterio r dada ao}{\b \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 33 3 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf5

\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 04/03/98 a 3 1/12/98:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "{\* \bkmkstart 333}{\*\bkmkend 333}Art. 333. }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Dever\'e3o apresentar, mensalmente, a Declara \'e7\'e3o e Apura\'e7\'e3o Mensal do ICMS (DMA), }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Anexo 80}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub , os contribuintes inscritos no cadastro estadua l na condi\'e7\'e3o de contribuintes normais, inclusive os que optarem pelo paga mento do impos to pelo regime de apura\'e7\'e3o em fun\'e7\'e3o da receita bruta, exceto os est abelecimentos inscritos sob o c\'f3digo de atividade 57.02-3 (dep\'f3sitos fecha dos) (}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Lei Complement ar n\'ba 63/90}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub ; Conv. S}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\ nosupersub INIEF}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub , de 15/12/70; Ajustes S}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs18\c f0\nosupersub INIEF}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub 01/96, 03/96 e 07/96)."\line \line }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 03/03/ 98:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosuper sub "Art. 333. }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Dever \'e3o apresentar, mensalmente, a Declara\'e7\'e3o e Apura\'e7\'e3o Mensal do ICM S (DMA), }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Anexo 80}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub , os cont ribuintes inscritos no cadastro estadual na condi\'e7\'e3o de contribuintes norm ais, inclusive os que optarem pelo pagamento do imposto pelo regime de apura\'e7 \'e3o em fun\'e7\'e3o da receita bruta, exceto as microempresas industriais (}{\ b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Lei Complementar n\'ba 63/90}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub ; Conv. S}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs16\cf0\nos upersub INIEF} {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 15 /12/70; Ajustes S}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs18\cf0\ nosupersub INIEF}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub 01/ 96, 03/96 e 07/96)." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 333, 1o}{\*\bkmkend 333, 1o }{\b \'a7 1\'ba}{\b0 Para cumprimento do disposto neste artigo, observar-se-\'e 1 o seguinte: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub na DMA ser\'e3o informadas, em s\'edntese, as opera\'e 7\'f5es e pres ta\'e7\'f5es realizadas em cada estabelecimento, do primeiro ao \'faltimo dia do m\'eas anterior, especificando as opera\'e7\'f5es de entradas e sa\'eddas de me rcadorias, bem como os servi\'e7os utilizados ou prestados, por unidade da Feder a\'e7\'e3o, e outros elementos exigidos no modelo do referido documento, devendo constituir-se em resumo e exato reflexo dos lan\'e7amentos efetuados nos livros Registro de E ntradas, Registro de Sa\'eddas e Registro de Apura\'e7\'e3o do ICMS; \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 333, 1o, II}{\*\bkmkend 333, 1o,

II}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub os contribuin tes que optarem pela manuten\'e7\'e3o de uma \'fanica inscri\'e7\'e3o, represent ando todos os estabelecimentos, bem como os que utilizarem regime especial de es critura\'e7\'e3o centralizada e os contribuintes enquadrados na Classifica\'e7\' e3o Nacional d e Atividades Econ\'f4micas/Fiscal (CNAE-Fiscal) como empresa de transportes ou d e telecomunica\'e7\'f5es, dever\'e3o apresentar a C\'e9dula Suplementar da Decla ra\'e7\'e3o e Apura\'e7\'e3o Mensal do ICMS - (CS-DMA), juntamente com a DMA; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II, do \'a7 1\'ba do art. 333 foi da da pela Altera\'e7\'e3o n\'ba 100 (Decreto n\'ba 10984, de 26/03/08, DOE de 27/0 3/08), efeitos a partir de 27/03/08.\line \line Reda\'e7\'e3o anterior dada ao inciso II, do \ 'a7 1\'ba do art. 333 pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/0 9/05, DOE de 10 e 11/09/05), efeitos de 10/09/05 a 26/03/08:\line }{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "II - os contribuintes que o ptarem pela manuten\'e7\'e3o de uma \'fanica inscri\'e7\'e3o, representando todo s os estabelecimentos, bem como os que utilizarem regime especial de escritura\' e7\'e3o centra lizada e os contribuintes enquadrados na Classifica\'e7\'e3o Nacional de Ativida des Econ\'f4micas/Fiscal (CNAE-Fiscal) como empresa de transportes, dever\'e3o a presentar a C\'e9dula Suplementar da Declara\'e7\'e3o e Apura\'e7\'e3o Mensal do ICMS - (CS-DM A), juntamente com a DMA;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II, do \'a 7 1\'ba do art. 333 pela Altera\'e7\'e3o n\'ba 48 (Decreto n\'ba 8740, de 12/11/ 03, DOE de 13/ 11/03), efeitos de 13/11/03 a 09/09/05:\line }{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 333, 1o, II}{\*\bkmkend 33 3, 1o, II}II - }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub o s contribuintes que optarem pela manuten\'e7\'e3o de uma \'fanica inscri\'e7\'e3 o, representando todos os estabelecimentos (}{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub art. 152}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub , }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub \'a7 5\'ba}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub e }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub \'a7 6\'ba}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub ), bem como os que utilizarem regime especial de escritura\' e7\'e3o centralizada e os contribuintes enquadrados na Classifica\'e7\'e3o Nacio nal de Ativida des Econ\'f4micas/Fiscal (CNAE-Fiscal) como empresa de transportes, dever\'e3o a presentar a C\'e9dula Suplementar da Declara\'e7\'e3o e Apura\'e7\'e3o Mensal do ICMS - (CS-DMA), juntamente com a DMA;"\line \line }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso II, do \'a7 1\'ba do art. 333 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99 . DOE de 16/09 /99), efeitos de 16/09/99 a 12/11/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub "II - os contribuintes que optarem pela man

uten\'e7\'e3o de uma \'fanica inscri\'e7\'e3o (art. 152, \'a7 5\'ba}{\b0\i\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub e }{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 6\'ba, II, "a" ), bem como os que utilizarem regime especial de escritura\'e7\'e3o centralizada e os contr ibuintes enqua drados na Classifica\'e7\'e3o Nacional de Atividades Econ\'f4micas/Fiscal (CNAEFiscal) como empresa de transportes, dever\'e3o apresentar a C\'e9dula Suplement ar da Declara\'e7\'e3o e Apura\'e7\'e3o Mensal do ICMS - (CS-DMA), juntamente co m a DMA;"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso II, do \'a7 1\'ba do art. 333 pela Altera\ 'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98), efeitos de 31/12/98 a 15 /09/99:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub "{\*\bkmkstart 333, 1o, II}{\*\bkmkend 333, 1o, II}II - }{\b0\i\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub os contribuintes que op tarem pela manuten\'e7\'e3o de uma \'fanica inscri\'e7\'e3o (}{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 152, \'a7 5\'ba}{\b0\i\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub e }{\b0\i\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 6\'ba, II, "a"}{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), bem como os contrib uintes que utilizarem regime especial de escritura\'e7\'e3o centralizada e os co ntribuintes in scritos com c\'f3digo de opera\'e7\'e3o fiscal de servi\'e7os de transporte (50. 12-8, 50.20-9, 50.32-2, 50.52-6, 50.99-0), juntamente com o modelo normal da DMA , dever\'e3o apresentar o documento C\'e9dula Suplementar da Declara\'e7\'e3o e Apura\'e7\'e3o Mensal do ICMS - Contribuinte com Inscri\'e7\'e3o \'danica (CS-DMA), Anexo 81;" \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o origin\'e1ria, efeitos at\'e9 30/12/98:\line }{\b0\i0\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II -}{\b\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub os contribuintes que optarem pela manuten\'e7\'e3o de uma \'fanica inscri\'e7\'e3o (art. 152, \'a7 5\'ba e \'a7 6\'ba, II, "a") ap resentar\'e3o, juntamente com o modelo normal da DMA, o documento C\'e9dula Supl ementar da Dec lara\'e7\'e3o e Apura\'e7\'e3o Mensal do ICMS - Contribuinte com Inscri\'e7\'e3o \'danica (CS-DMA), Anexo 81;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub " \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs24\cf0 \nosupersub anualmente, na DMA do m\'eas de refer\'eancia fevereiro, al\'e9m da especifica\'e7\'e3o dos elementos previstos no inciso I, relativos ao m\'eas de refer\'eancia, ser\'e3o informados os dados relativos aos estoques inicial e fin al do exerc \'edcio imediatamente anterior, com base no Registro de Invent\'e1rio, sendo que o contribuinte cujo exerc\'edcio social n\'e3o coincidir com o ano civil inform ar\'e1 os dados extra\'eddos da escrita correspondente ao \'faltimo exerc\'edcio social encerr ado. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br

sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso III, do \'a7 1\'ba do art. 333 foi dada p ela altera\'e7 \'e3o n\'ba 31 (Decreto n\'ba 8149 de 14/02/02, DOE de 15/02/02).\line \line Red a\'e7\'e3o anterior dada ao inciso III, do \'a7 1\'ba do art. 333 pela altera\'e 7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99):\line }{\b0\i \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - anualmente, no m\' eas de janeiro, al\'e9m da especifica\'e7\'e3o dos elementos previstos no inciso I, relativos ao m\'eas anterior, ser\'e3o informados na DMA e, se for o caso, n a CS-DMA, os d ados relativos aos estoques inicial e final do \'faltimo exerc\'edcio, com base no Registro de Invent\'e1rio, sendo que o contribuinte cujo exerc\'edcio social n\'e3o coincidir com o ano civil informar\'e1 os dados extra\'eddos da escrita c orrespondente ao \'faltimo exerc\'edcio social encerrado."\line \line }{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao inciso III, do \'a7 1\'ba do art. 333 pela pela Altera\'e7\'e3o n\'ba 10 (Decre to n\'ba 7490, de 30/12/98. DOE de 31/12/98):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub III - anualmente, no m\'eas de dezembro, al\'e9m da es pecifica\'e7 \'e3o dos elementos previstos no }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub inciso II}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub , relativos ao m\'eas anterior, ser\'e3o informado s, tamb\'e9m, na DMA e, se for o caso, na CS-DMA, os dados relativos aos estoques inicial e fi nal do \'faltimo exerc\'edcio, com base no Registro de Invent\'e1rio, sendo que o contribuinte cujo exerc\'edcio social n\'e3o coincidir com o ano civil informa r\'e1 os dados extra\'eddos da escrita correspondente ao \'faltimo exerc\'edcio social encerra do."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Reda\'e7\'e3o anterior dada ao inciso III, do \'a7 1\'ba do art. 333 A ltera\'e7\'e3o n\'ba 3 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupers ub Decreto n\'ba 6523, de 11/07/97, DOE de 12/07/97}{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub III - anualmente, no m\'eas de mar\'e7o, al\'e9m da especifica\'e7\'e3o dos elementos previstos no inciso II, relativos ao m\'eas anterior, ser \'e3o informados, tamb\'e9m, na DMA e, se for o caso, tamb\'e9m na CS-DMA, os da dos relativos aos estoques inicial e final do \'faltimo exerc\'edcio, com base n o Registro de Invent\'e1rio, sendo que o contribuinte cujo exerc\'edcio social n \'e3o coincidi r com o ano civil informar\'e1 os dados extra\'eddos da escrita correspondente a o \'faltimo exerc\'edcio social encerrado.'\line \line }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\li ne }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "III - anualmente , no m\'eas de mar\'e7o, al\'e9m da especifica\'e7\'e3o dos elementos previstos no inciso II, relativos ao m\'eas anterior, ser\'e3o informados, tamb\'e9m, na D MA e, se for o caso, tamb\'e9m na DMA, os dados relativos aos estoques inicial e final do \'fa ltimo exerc\'edcio, com base no Registro de Invent\'e1rio, sendo que o contribui

nte cujo exerc\'edcio social n\'e3o coincidir com o ano civil informar\'e1 os da dos extra\'edd os da escrita correspondente ao \'faltimo exerc\'edcio social encerrado." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 333, 2o}{\*\bkmkend 333, 2o }{\b \'a7 2\'ba}{\b0 Na informa\'e7\'e3o dos dados relativos \'e0s opera\'e7\'f 5es e presta\'e7\'f5es interestaduais, observar-se-\'e1, especialmente no tocant e aos valo res da substitui\'e7\'e3o tribut\'e1ria, o disposto no }{\ul\cf5 \'a7 10 do art. 322}{\b0 e no }{\ul\cf5 \'a7 7\'ba do art. 323}{\b0 . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\b \'a7 3\'ba }A DMA e a CS-DMA ser\'e3o enviadas, mensalmente, at\'e9 o dia 20 de cada m\'eas subsequente ao de refer\' eancia, mediante acesso p\'fablico no endere\'e7o eletr\'f4nico www.sefaz.ba.gov .br, com valor es expressos em moeda nacional, considerando-se os centavos. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da \'a7 3\'ba do art. 333 foi dada }{\b\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 141 }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (Decreto n \'ba 12534, de 23/12/10, DOE de 24/12/10), efeitos a partir de 01/02/11.\line \l ine }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reda\'e7\'e 3o atual dos dispositivos abaixo do \'a7 3\'ba do art. 333 foi dada pela Altera\ 'e7\'e3o n\'ba 100 (Decreto n\'ba 10984, de 26/03/08, DOE de 27/03/08), efeitos de 27/03/08 a 31/01/11:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "I - empresas com faturamento no ano anterior superior a R$ 2.400.000,0 0 (dois milh\'f5es e quatrocentos mil reais), at\'e9 o dia 7 de cada m\'eas subs eq\'fcente ao de refer\'eancia;"\line II - empresas com faturamento no ano anterior igual ou i nferior a R$ 2.400.000,00 (dois milh\'f5es e quatrocentos mil reais), at\'e9 o d ia 15 de cada m\'eas subseq\'fcente ao de refer\'eancia."\line \line }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada \'e0 parte inicial do \'a7 3\'ba do art. 333 }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 70 (}{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9681, de 29/11 /05, DOE de 30/11/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub ), efeitos a partir de 30/11/05 a 31/01/11:\line }{\b0\i\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "3\'ba A DMA e a CS-DMA ser\'e3o en viadas por meio eletr\'f4nico de transmiss\'e3o de dados, mediante acesso p\'fab lico no endere\'e7o eletr\'f4nico www.sefaz.ba.gov.br, com valores expressos em moeda nacional , considerando-se os centavos, nas seguintes datas:"\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos dispositivos abaixo do art. 333 pela Altera\'e7\'e3o n\'ba 49 (Decreto n\'ba 8.853, de 23/12/03, DOE de 24/12/03):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 333, 3o}{\*\bkmkend 333, 3o}\'a7 3\ 'ba A partir do m\'eas de refer\'eancia janeiro/2004, a DMA e, quando for o caso , a CS-DMA ser\'e3o enviadas por meio eletr\'f4nico de transmiss\'e3o de dados ou apresent adas em disquete, com valores expressos em moeda nacional, considerando-se os ce

ntavos, nas seguintes datas: (efeitos de 01/01/04 a 29/11/05)\line }{\b0\i\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - empresas com faturamento no ano anterior superior a R$1.500.000,00 (um milh\'e3o e quinhentos mil reais) , at\'e9 o dia 7 de cada m\'eas subseq\'fcente ao de refer\'eancia; (efeitos de 01/01/04 a 26/ 03/08)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub II - empresas com faturamento no ano anterior igual ou inferior a R$ 1.500 .000,00 (um milh\'e3o e quinhentos mil reais), at\'e9 o dia 15 de cada m\'eas su bseq\'fcente a o de refer\'eancia. (efeitos de 01/01/04 a 26/03/08)"\line \line }{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterio r dada \'e0 parte inicial do \'a7 3\'ba do art. 333 pela Altera\'e7\'e3o n\'ba 2 1 }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0 \nosupersub ),}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub efeitos de 01/01/01 a 31/12/03:\line }{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 3\'ba A DMA e, quando for o caso, a CS-DMA ser \'e3o enviadas por meio eletr\'f4nico de transmiss\'e3o de dados ou apresentadas em disquete, at\'e9 o dia 7 de cada m\'eas subseq\'fcente ao de refer\'eancia, com valores expressos em moeda nacional, considerando-se os centavos."\line \lin e }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub do \'a7 3\'ba do art. 333 pela Altera\'e7\'e3o n\'ba 16 }{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7759 de 23/02/00, DOE de 24/ 02/00}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 24/02/00 a 31/12/00:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub "{\*\bkmkstart 333, 3o}{\*\bkmkend 333, 3o}}{\b0\i\ul0\str ike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 3\'ba A DMA e, quando f or o caso, a CS-DMA ser\'e3o enviadas por meio eletr\'f4nico de transmiss\'e3o d e dados ou apresentadas em disquete, com valores expressos em moeda nacional, co nsiderando-se os centavos, at\'e9 o dia 10 de cada m\'eas subseq\'fcente ao de refer\'eancia." \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada aos dispositivos abaixo do \'a7 3\'ba dada pel a Altera\'e7 \'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99):\line }{\b0\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstar t 333, 3o}{\*\bkmkend 333, 3o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20 \cf0\nosupersub \'a7 3\'ba A DMA e a CS-DMA ser\'e3o apresentadas em meio magn\' e9tico, ou por meio eletr\'f4nico de transmiss\'e3o de dados, com valores expres sos em moeda nacional, considerando-se os centavos, observando-se quanto as vias do recibo de entrega, a seguinte destina\'e7\'e3o:" (efeitos de 16/09/99 a 23/02/00)\line I \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub b) 2\'aa via, contribuinte, na qual ser\'e1 anexado o recibo de recep\'e7\'e3o com chancela e letr\'f4nica, contendo data, hora e n\'famero de controle gerado no ato da recep \'e7\'e3o; (efeitos de 16/09/99 a 31/12/03)\line \line }{\b\i0\ul0\strike0\v0\ex

pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao caput do \'a7 3\'ba do art. 333 pela}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 3\'ba A DMA e a CS-DMA (Anex os 80 e 81) ser\'e3o entregues \'e0 reparti\'e7\'e3o fazend\'e1ria em meio magn\ 'e9tico, ou opcionalmente por meio eletr\'f4nico de transmiss\'e3o de dados, dev endo os valores ser informados em moeda nacional, considerando-se os centavos, t endo as vias d o recibo de entrega a seguinte destina\'e7\'e3o: (efeitos de 04/03/98 a 15/09/99 )\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub I -}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub q uando se trata r de recep\'e7\'e3o em meio magn\'e9tico: (efeitos de 04/03/98 a 31/12/03)\line a) 1\'aa via, dossi\'ea do contribuinte; (efeitos de 04/03/98 a 31/12/03)\line } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub b) }{\ b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 2\'aa via, con}{\ b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub tribuinte , servindo como recibo de entrega; }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub (efeitos de 04/03/98 a 15/09/99)\line II - no caso de ser feita a entrega por meio eletr\'f4nico de transmiss\'e3o de dados, ser\'e1 emitida uma \'fanica via, do contribuinte, que servir\'e1 como recibo de entrega. (efeitos de 04/03/98 a 31/12/03)"\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0 \shad0\f1\fs20\cf0\nosupersub \'a7 3\'ba A DMA e a CS-DMA ser\'e3o entregues \' e0 reparti\'e7\'e3o fazend\'e1ria em meio magn\'e9tico, devendo os valores ser i nformados em moeda nacional, desprezando-se os centavos, tendo as vias do recibo de entrega a seguinte destina\'e7\'e3o: (efeitos at\'e9 03/03/98)\line I - 1\'aa via, dossi\' ea do contribuinte; (efeitos at\'e9 03/03/98)\line II - 2\'aa via, prefeitura do Munic\'edpio onde o contribuinte estiver inscrito; (efeitos at\'e9 03/03/98)\li ne III - 3\'aa via, contribuinte, servindo como recibo de entrega. (efeitos at\'e9 03/03/98)" \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 333, 3o-A}{\*\bkmkend 333, 3o-A}{\b \'a7 3\'ba-A} Para efeito de cumprimento do prazo de entrega da DMA e d a CS-DMA, caso a empresa n\'e3o tenha exercido suas atividades durante todo o an o calend \'e1rio anterior, a estimativa do faturamento ser\'e1: \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub O \'a7 3\'ba-A foi acrescentado ao art. 333 pela Altera\'e7\'e3o n\' ba 49 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 8.853, de 23/12/03, DOE de 24/12/03}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 01/01/04. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad

0\f0\fs24\cf0\nosupersub tratando-se de empresa que tenha exercido suas ativida des em parte d os 12 (doze) meses do ano calend\'e1rio anterior, proporcional aos meses de efet ivo exerc\'edcio naquele ano; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub tratando-se de empresa em in\'edcio de atividade no m esmo ano calen d\'e1rio, baseada na declara\'e7\'e3o de faturamento prestada pelo contribuinte na apresenta\'e7\'e3o do requerimento de inscri\'e7\'e3o no Cadastro de Contribu inte da Bahia. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 333, 4o}{\*\bkmkend 333, 4o }{\b\fs24 \'a7 4\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 4\'ba do art. 333 foi revogado }{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 70 (}{\b\i0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9681, de 29 /11/05, DOE de 30/11/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 4\'ba do art. 333 pela Altera\'e7\'e3o n\'ba 16 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Decreto n\'ba 7759 de 23/02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 4\'ba O disquete contendo a DMA e, qua ndo for o caso, a CS-DMA ser\'e1 entregue em qualquer Inspetoria Fazend\'e1ria o u em postos previamente autorizados, cabendo ao funcion\'e1rio respons\'e1vel de volver ao cont ribuinte o disquete, em que estar\'e3o gravados os respectivos recibos de entreg a."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub Reda\'e7\'e3o anterior dada ao \'a7 4\'ba do art. 333 pela Altera\'e7\' e3o n\'ba 15 ( Decreto n\'ba 7729, de 29/12/99, DOE de 30/12/99), efeitos a partir de 01/02/00: \line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 333, 4o}{\*\bkmkend 333, 4o}}{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0 \shad0\f1\fs20\cf0\nosupersub \'a7 4\'ba A entrega da DMA e, quando for o caso, da CS-DMA ser\'e1 feita na reparti\'e7\'e3o fiscal do domic\'edlio tribut\'e1rio do contribuinte ou em qualquer outra Inspetoria fazend\'e1ria, ou em postos pre viamente autor izados, at\'e9 o dia 10 de cada m\'eas subseq\'fcente ao de refer\'eancia.}{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ".\line \li ne }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Red a\'e7\'e3o ant erior dada ao \'a7 4\'ba do art. 333 pela Altera\'e7\'e3o n\'ba 10 (Decreto n\'b a 7490, de 30/12/98. DOE de 31/12/98):\line }{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 333, 4o}{\*\bkmkend 333, 4 o}}{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 4\'ba }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A entreg a da DMA e, quando for o caso, da CS-DMA ser\'e1 feita na reparti\'e7\'e3o fisca

l do domic\'ed lio tribut\'e1rio do contribuinte ou em qualquer outra Inspetoria fazend\'e1ria, ou em postos previamente autorizados, at\'e9 o dia 20 de cada m\'eas subsequent e ao de refer\'eancia.".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 4\'ba do art. 333 pela Alter a\'e7\'e3o n\'ba 3 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 5\nosupersub Decreto n\'ba 6523, de 11/07/97, DOE de 12/07/97}{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 4\'ba A entrega da DMA e, q uando for o caso, tamb\'e9m da CS-DMA ser\'e1 feita na reparti\'e7\'e3o fiscal d o domic\'edlio tribut\'e1rio do contribuinte ou em qualquer outra Inspetoria fazend\'e1ria, ou em postos previamente autorizados, at\'e9 o dia 20 de cada m\'eas.\'94\line \li ne }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Red a\'e7\'e3o ori gin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub "{\*\bkmkstart 333, 4o}{\*\bkmkend 333, 4o}}{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 4\'ba }{\b0\i\ul0\strike0\ v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A entrega da DMA e, quando for o ca so, da CS-DMA ser\'e1 feita na reparti\'e7\'e3o fiscal do domic\'edlio tribut\'e 1rio do contribuinte ou em qualquer outra Inspetoria fazend\'e1ria, ou em postos previamente a utorizados, de acordo com o algarismo final do n\'famero de sua inscri\'e7\'e3o no cadastro estadual, nos seguintes prazos:\line I - at\'e9 o dia 15 do m\'eas: inscri\'e7\'f5es com finais 1 e 2;\line II - at\'e9 o dia 16: inscri\'e7\'f5es c om finais 3 e 4;\line III - at\'e9 o dia 17: inscri\'e7\'f5es com finais 5 e 6;\line IV - at\' e9 o dia 18: inscri\'e7\'f5es com finais 7 e 8;\line V - at\'e9 o dia 20: inscri \'e7\'f5es com finais 9 e 0." \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 333, 5o}{\*\bkmkend 333, 5o }{\b \'a7 5\'ba}{\b0 Para cumprimento e verifica\'e7\'e3o do vencimento dos pra zos, adotar-se-\'e3o os crit\'e9rios do art. 980. \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 333, 6o}{\*\bkmkend 333, 6o }{\b \'a7 6\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 6\'ba do art. 333 foi revogado pela Altera\'e7\'e3o n\'ba 12 (Decr eto n\'ba 7675 , de 15/09/99. DOE de 16/09/99).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 6\'ba do art. 333 pela Altera\'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98): \line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 333, 6o}{\*\bkmkend 333, 6o}}{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 6\'ba }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub A reparti\'e7\'e3o fazend\'e1ria ou o posto de recep\'e7\'e3o atestar\'e1 o recebimento da DMA e da CS-DMA mediante aposi\'e 7\'e3o de carimbo e data, al\'e9m da assinatura e do cadastro do funcion\'e1rio ou pessoa resp ons\'e1vel pelo atendimento, nas 2 vias do recibo de entrega ou mediante recibo de entrega com chancela eletr\'f4nica, contendo data, hora e n\'famero de contro le gerado no ato da recep\'e7\'e3o, inclusive quando se tratar de entrega por me

io eletr\'f4ni co de transmiss\'e3o de dados."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 6\'ba d o art. 333 pela Altera\'e7\'e3o n\'ba 5 (Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98); \line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 333, 6o}{\*\bkmkend 333, 6o}}{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 6\'ba}{\b0\i\ul0\strike0\v0\expnd0\ex pndtw0 \outl0\shad0\f1\fs24\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub A reparti\'e7\'e3o fazend\'e1ria ou o posto de re cep\'e7\'e3o atestar\'e1 o recebimento da }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs18\cf0\nosupersub DMA}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub e da }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs18\cf0\nosupersub CS-DMA}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub mediante aposi\'e7\'e3o de carimbo e data, al\'e9m da assinatura e do cadastro do funcion\'e1rio ou pessoa respons\'e1vel pelo atendimento, nas 2 v ias do recibo de entrega. Quanto se tratar de entrega por meio eletr\'f4nico de transmiss\'e3o de dados, a recep\'e7\'e3o ser\'e1 comprovada mediante chancela eletr\'f4nica, contendo data, hora e n\'famero de controle gerado no ato da recep\'e7\'e3o, no recibo a que se refere o inciso II do \'a7 3\'ba}{\b0\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 6\'ba A reparti\'e7\'e3 o fazend\'e1ria ou o posto de recep\'e7\'e3o atestar\'e1 o recebimento da DMA e da CS-DMA mediante aposi\'e7\'e3o de carimbo, data e assinatura do funcion\'e1ri o ou pessoa re spons\'e1vel pelo atendimento, nas 3 vias da listagem e do recibo de entrega.}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 333, 7o}{\*\bkmkend 333, 7o }{\b \'a7 7\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 7\'ba do art. 333 foi revogado pela Altera\'e7\'e3o n\'ba 92 (Decr eto n\'ba 1041 4, de 03/08/07, DOE de 04 e 05/08/07), efeitos a partir de 04/08/07.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\' e7\'e3o anterior dada ao \'a7 7\'ba do art. 333 pela Altera\'e7\'e3o n\'ba 19 (D ecreto n\'ba 7 842, de 11/09/00, DOE de 12/09/00), efeitos de 12/09/00 a 03/08/07:\line }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 7\'ba A s empresas inscritas na condi\'e7\'e3o de contribuinte normal que requererem seu enquadramento como microempresa, empresa de pequeno porte ou especial, dever\'e3o entregar, a t\'e9 o dia 10 do m\'eas subseq\'fcente ao do deferimento do pedido, a DMA e, se for o caso, a CS-DMA, referentes \'e0 movimenta\'e7\'e3o econ\'f4mica n\'e3o de clarada at\'e9 a data da mudan\'e7a da condi\'e7\'e3o."\line \line }{\b\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \' a7 7\'ba do art. 333 pela Altera\'e7\'e3o n\'ba 16 }{\b\i0\ul0\strike0\v0\expnd0

\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7759 de 23/02/00, DOE de 24/02/00}{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeit os de 24/02/00 a 11/09/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub "\'a7 7\'ba As empresas inscritas na condi\'e7\'e3o de contribuinte normal que requerere m seu enquadramento como microempresa, empresa de pequeno porte ou especial, dev er\'e3o anexar, ao pedido, a DMA e, se for o caso, a CS-DMA, referente \'e0 movi menta\'e7\'e3o econ\'f4mica n\'e3o declarada at\'e9 a data da mudan\'e7a da cond i\'e7\'e3o." \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada ao \'a7 7\'ba do art. 333 pela Altera\'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/98), efeitos de 31/12/9 8 a 23/02/00: \line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 333, 7o}{\*\bkmkend 333, 7o}}{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 7\'ba }{\b0\i\ul0\strike0\v0\expnd0\e xpndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Na hip\'f3tese de pedido de baixa ou mudan\' e7a de inscri\'e7\'e3o do estabelecimento, observar-se-\'e1 o disposto no }{\b0\ i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso III d o art. 167}{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .}{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\ 'e7\'e3o }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub origin\'e1 ria, efeiots at\'e9 30/12/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub :\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub "{\*\bkmkstart 333, 7o}{\*\bkmkend 333, 7o}}{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 7\'ba }{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Na hip\'f3tese de pedido d e baixa de inscri\'e7\'e3o do estabelecimento, observar-se-\'e1 o disposto no }{\b0\i\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub inciso III do art. 167}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub .} {\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 333, 8o}{\*\bkmkend 333, 8o }{\b \'a7 8\'ba}{\b0 }O contribuinte retificar\'e1 a DMA e a CS-DMA sempre que as mesmas contiverem declara\'e7\'f5es inexatas. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 8\'ba do art. 333 foi dada pela Altera\'e7\ 'e3o n\'ba 16 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\' ba 7759 de 23/02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub origin\'e1ria}{\b\i0\ul0\strike0\v0\expnd0\expnd

tw0\outl0 \shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 333, 8o}{\*\bkmkend 333, 8o}}{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 8\'ba O contribu inte poder\'e1 retificar as informa\'e7\'f5es prestadas na DMA e na CS-DMA, obse rvando-se o seguinte:\line I - a retifica\'e7\'e3o ser\'e1 entregue na reparti\' e7\'e3o fiscal do domic\'edlio tribut\'e1rio do contribuinte, em meio magn\'e9ti co, acompanhad a de requerimento, distinto para cada guia de informa\'e7\'e3o, contendo a indic a\'e7\'e3o das altera\'e7\'f5es a serem efetuadas, justificativa detalhada dessa s altera\'e7\'f5es e declara\'e7\'e3o do requerente quanto \'e0 veracidade da in forma\'e7\'e3o , sob pena de responsabilidade civil e penal, devendo anexar ao requerimento c\' f3pia da c\'e9dula de identidade do signat\'e1rio;\line II - em face do requerim ento de que trata o inciso anterior, a reparti\'e7\'e3o fazend\'e1ria local dili genciar\'e1 a verifica\'e7\'e3o fiscal da ocorr\'eancia, se, a crit\'e9rio do titular da repar ti\'e7\'e3o e de acordo com a natureza do fato essa verifica\'e7\'e3o for consid erada necess\'e1ria.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub ". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 333, 9o}{\*\bkmkend 333, 9o }{\b\fs24 \'a7 9\'ba}{\b0\fs24 }A Secretaria da Fazenda tornar\'e1 dispon\'edve l aos contribuintes do ICMS aplicativo para uso obrigat\'f3rio na entrega da DMA e da CS-D MA ({\b0 Ajuste SINIEF} 03/96). \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do \'a7 9\'ba do art. 333 foi dada pela Altera\'e7\ 'e3o n\'ba 16 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\' ba 7759 de 23/02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20 \cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 9\'ba do art. 333 pe la Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf5 \nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i0\ul0\strik e0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 333, 9o} {\*\bkmkend 333, 9o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \' a7 9\'ba A Secretaria da Fazenda tornar\'e1 dispon\'edvel aos contribuintes do I CMS aplicativo em disquete para uso obrigat\'f3rio na entrega da DMA e da CS-DMA (Ajuste SIN IEF 03/96).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 333, 9o}{\*\bkmkend 333, 9o}}{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 9\'ba A Secretaria da Fazenda tornar\'e1 dispon\'edvel aos contribuintes do ICMS aplicat ivo em dis quete para uso alternativo na entrega da DMA e da CS-DMA (Ajuste SINIEF 03/96).}

{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 333, 10}{\*\bkmkend 333, 10 }{\b \'a7 10. Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 10 do art. 333 foi revogado pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, d e 15/09/99. DOE de 16/09/99).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 3 33, 10}{\* \bkmkend 333, 10}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub \'a7 10. Para o exerc\'edcio de 1997, referente ao ano-base de 1996, os contribuintes inscritos no cadastro estadual na condi\'e7\'e3o de contribuint es normais, inclusive os que optarem pelo pagamento do imposto mediante o regime de apura\'e 7\'e3o em fun\'e7\'e3o da receita bruta, exceto as microempresas industriais, pa ra atender ao disposto no inciso II do \'a7 1\'ba, ao inv\'e9s da DMA e da CS-DM A, entregar \'e3o a Guia de Informa\'e7\'e3o e Apura\'e7\'e3o do ICMS (GIA) e, conforme o ca so, sua C\'e9dula Suplementar (CS-GIA), nos prazos estipulados pelo Secret\'e1ri o da Fazenda.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub ". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 333, 11}{\*\bkmkend 333, 11 }{\b \'a7 11.}{\b0 }{\b Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 11 do art. 333 foi revogado pela Altera\'e7\'e3o n\'ba 42 (Decreto n\'ba 8548, d e 28/05/03, DOE de 29/05/03).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 11 do art . 333 pela Altera\'e7\'e3o n\'ba 12 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 11. O con tribuinte que deixar de apresentar a DMA e, quando for o caso, a CS-DMA, por mais de 2 meses c onsecutivos ou 5 meses alternados, no mesmo exerc\'edcio, ser\'e1 intimado para regularizar a sua inscri\'e7\'e3o estadual, sob pena de cancelamento, por ato do Diretor de Ar recada\'e7\'e3o, Cr\'e9dito Tribut\'e1rio e Controle (art. 171, inciso VIII), se ndo que, ap\'f3s providenciar a atualiza\'e7\'e3o das informa\'e7\'f5es, poder\' e1 requerer a regulariza\'e7\'e3o de sua situa\'e7\'e3o cadastral.\line \line }{ \b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao \'a7 11 do art. 333 pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, d e 23/02/99. DO E de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\no supersub "{\*\bkmkstart 333, 11}{\*\bkmkend 333, 11}\'a7 11. O contribuinte que

deixar de apresentar a DMA e, quando for o caso, a CS-DMA, por mais de 2 meses consecutivo s ou 5 meses alternados, no mesmo exerc\'edcio, ser\'e1 intimado para regulariza r a sua inscri\'e7\'e3o estadual, sob pena de cancelamento, por ato do Diretor d e Arrecada\'e7 \'e3o, Cr\'e9dito Tribut\'e1rio e Controle (art. 171, \'a7 2\'ba), sendo que, a p\'f3s providenciar a atualiza\'e7\'e3o das informa\'e7\'f5es, poder\'e1 requere r a regulariza\'e7\'e3o de sua situa\'e7\'e3o cadastral."\line \line }{\b\i0\ul0 \strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 11, tendo sido }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub acrescentado ao art. 333 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ ul\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03 /98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , D OE de 04/03/98):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub "\'a7 11. O contribuinte que deixar de apresentar a DMA e, quando fo r o caso, a CS-DMA, por mais de 2 meses consecutivos ou 5 meses alternados, no m esmo exerc\'edcio, ser\'e1 intimado para regularizar a sua inscri\'e7\'e3o estad ual, sob pena de cancelamento, por ato do Diretor do Departamento de Arrecada\'e7\'e3o, Cr\'e9 dito e Controle (DARC) da Secretaria da Fazenda (art. 171, \'a7 2\'ba), sendo qu e, ap\'f3s providenciar a atualiza\'e7\'e3o das informa\'e7\'f5es, poder\'e1 req uerer a regula riza\'e7\'e3o de sua situa\'e7\'e3o cadastral.\'94 \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 333, 12}{\*\bkmkend 333, 12 }{\b \'a7 12.}{\b0 A Secretaria da Fazenda, quando solicitada pelas Prefeituras Municipais, disponibilizar\'e1 relat\'f3rios, preexistentes, dos documentos pre vistos no }{\i caput}{\b0 , a fim de que possam acompanhar e controlar a movimenta\'e7\'e3 o econ\'f4mica do seu munic\'edpio. \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 12 foi acrescentado ao art. 333 pela Altera\'e7\'e3o n\'ba 5 (}{\b \i0\ul\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03 /03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub ). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 333, 13}{\*\bkmkend 333, 13 }{\b \'a7 13. }As informa\'e7\'f5es prestadas atrav\'e9s da DMA e da CS-DMA, pod er\'e3o ser alteradas de oficio sempre que divergirem com os dados constantes no s livros e documentos fiscais. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O \'a7 13 foi acrescentado ao art. 333 pela Altera\'e7\'e3o n\'ba 13 (Dec reto n\'ba 769 1, de 03/11/99, DOE de 04/11/99). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 333, 14}{\*\bkmkend 333, 14 }{\b \'a7 14.} O disposto no {\i caput} deste artigo n\'e3o se aplica aos estabe lecimentos nos quais sejam desenvolvidas exclusivamente atividades auxiliares.

\par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 14 foi acrescentado ao art. 333 pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05). \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 334}{\*\bkmkend 334}{\b Art. 334. }{\b0 A Secretaria da Fazenda, de posse de todas as DMAs e CS-DMAs apresentadas pelos contribuintes: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 334 foi dada pela Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 6903, de 16/10/97, DOE de 17/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 334. A Secretaria da Fazen da, de posse d e todas das DMAs e CS-DMAs apresentadas pelos contribuintes, computar\'e1 os dad os das mesmas e fornecer\'e1 os resultados apurados \'e0 Secretaria de Economia e Finan\'e7as do Minist\'e9rio da Fazenda, periodicamente ou quando for solicitd a essa provid \'eancia." \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub computar\'e1 os dados das mesmas e fornecer\'e1 os res ultados apurad os \'e0 Secretaria de Economia e Finan\'e7as do Minist\'e9rio da Fazenda, period icamente ou quando for solicitada essa provid\'eancia (SINIEF, art. 80, \'a7 5\' ba - Ajuste SINIEF 3/86); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso I foi acrescentado ao art. 334 pela Altera\'e7\'e3o n\'ba 4 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decre to n\'ba 6903, de 16/10/97, DOE de 17/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub ). \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub remeter\'e1 \'e0 Secretaria-Executiva da COTEPE/ICMS o resumo das i nforma\'e7\'f5es, at\'e9 30 de setembro do exerc\'edcio subseq\'fcente, em meio magn\'e9tico (Ajuste SINIEF 5/97). \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O inciso II foi acrescentado ao art. 334 pela Altera\'e7\'e3o n\'ba

4 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decr eto n\'ba 6903 , de 16/10/97, DOE de 17/10/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub ). \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 334, Pargrafo nico}{\*\bkmken d 334, Pargrafo nico}{\b Par\'e1grafo \'fanico.}{\b0 Da DMA e da CS-DMA ser\'e3o ainda extra\'eddos os dados para apura\'e7\'e3o do Valor Adicionado, mediante o qual s er\'e3o fixados os \'edndices de participa\'e7\'e3o dos Munic\'edpios no produto da arrecada\'e7\'e3o do ICMS (}{\ul\cf5 arts. 970 a 979}{\b0 ). \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O III\line REVOGADA \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A Se\'e7\'e3o III do Cap\'edtulo V do T\'edtulo II, compreendendo os arts . 335 e 336, f oi revogada p}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ela Altera\'e7\'e3o n\'ba 91 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub (Decreto n\'ba 10.396, de 06/07/07, DOE de 07 e 08 /07/07), efeit os a partir de 01/07/07.\line \line Reda\'e7\'e3o anterior dada ao t\'edtulo da Se\'e7\'e3o III foi dada pela Altera\'e7\'e3o n\'ba 16 }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7759 de 23/02/00, DOE de 24/02/00}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ):\line } {\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "SE\'c7 \'c3O III\line Da Declara\'e7\'e3o do Movimento Econ\'f4mico de Microempresa e Empresa de Peque no Porte (DME) e da Sua C\'e9dula Suplementar (CS-DME)"\line \line }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anter ior dada a Se \'e7\'e3o III pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/ 11/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ) , }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos a partir de 01/01/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupe rsub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub "SE\'c7 \'c3O III\line Da Declara\'e7\'e3o do Movimento Econ\'f4mico de Microempresa e E mpresa de Pequeno Porte (DME)".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\u l0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "SE\'c7\'c3O III\line Da Dec lara\'e7\'e3o do Movimento Econ\'f4mico de Microempresa (DME)"\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3 o anterior dad a ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ca put }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 335 pela Altera\'e7\'e3o n\'ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05 ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "{\*\bkmkstart 335}{\*\bkmkend 335}Art. 335. Os contribuintes inscritos na con di\'e7\'e3o de microempresa ou de empresa de pequeno porte dever\'e3o apresentar , at\'e9 o dia 28 de fevereiro de cada ano, a Declara\'e7\'e3o do Movimento Econ\'f4mico de Mi

croempresa e de Empresa de Pequeno Porte (DME) e, quando for o caso, a sua C\'e9 dula Suplementar (CS-DME), relativamente ao per\'edodo do ano anterior em que a empresa esteve enquadrada no SimBahia."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada do }{\b\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 335 pela Altera\'e7\'e3o n \'ba 16 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Dec reto n\'ba 775 9 de 23/02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 335}{\*\bkmkend 335}Art. 335. Os contri buintes inscri tos no cadastro estadual na condi\'e7\'e3o de microempresas ou de empresas de pe queno porte, apresentar\'e3o, anualmente, a Declara\'e7\'e3o do Movimento Econ\' f4mico de Microempresa e de Empresa de Pequeno Porte (DME) e, quando for o caso, a sua C\'e9du la Suplementar (CS-DME), at\'e9 o dia 28 de fevereiro de cada ano, exceto os est abelecimentos inscritos sob o c\'f3digo de atividades 6312-6/03 - dep\'f3sito de mercadorias pr\'f3prias."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 335 pela Altera\'e7\'e3o n\ 'ba 12 (Decret o n\'ba 7675, de 15/09/99. DOE de 16/09/99):\line }{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 335. Os contribuintes inscritos no cadastro estad ual na condi\'e7\'e3o de microempresas ou de empresas de pequeno porte, apresent ar\'e3o, anualmente, a Declara\'e7\'e3o do Movimento Econ\'f4mico de Microempres a e de Empresa de Pequeno Porte (DME), at\'e9 o dia 28 de fevereiro de cada ano, exceto os est abelecimentos inscritos sob o c\'f3digo de atividades 6312-6/03 - Dep\'f3sito de Mercadorias Pr\'f3prias.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20 \cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 335 pela Altera\'e7\'e3o n\'ba 1 0 (Decreto n \'ba 7490, de 30/12/98. DOE de 31/12/98):\line }{\b0\i\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 335}{\*\bkmkend 335}Art. 335. }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Os contribuint es inscritos no cadastro estadual na condi\'e7\'e3o de microempresas ou de empre sas de pequeno porte apresentar\'e3o, anualmente, a Declara\'e7\'e3o do Moviment o Econ\'f4mico de Microempresa e de Empresa de Pequeno Porte (DME), Anexo 82, at \'e9 o dia 28 de fevereiro de cada ano, exceto os estabelecimentos inscritos sob o c\'f3digo d e atividade 57.02-3 (dep\'f3sitos fechados)."\line \line }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada a o }{\b\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 335 pela Altera\'e7\'e3o n\'ba 9 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf5 \nosupersub Decreto n\'ba 7466, de 17/11/98, DOE de 18/11/98}{\b\i0\ul0\strike0\

v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), }{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/01/99 a 30/12/9 8}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 335. Os co ntribuintes inscritos no cadastro estadual na condi\'e7\'e3o de microempresas ou de empresas d e pequeno porte apresentar\'e3o, anualmente, a Declara\'e7\'e3o do Movimento Eco n\'f4mico de Microempresa e de Empresa de Pequeno Porte }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs22\cf0\nosupersub (DME)}{\b0\i\ul0\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub , Anexo 82, \'e0 reparti\'e7\'e3o fazend\'e1 ria do seu domic\'edlio fiscal, at\'e9 o dia 28 de fevereiro de cada ano, exceto os estabelecimentos inscritos sob o c\'f3digo de atividade 57.02-3 (dep\'f3sito s fechados)." \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub do art. 335 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/0 3/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub ):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Ar t. 335. Os contribuintes inscritos no cadastro estadual na condi\'e7\'e3o de mic roempresas ind ustriais ou de microempresas comerciais varejistas apresentar\'e3o, anualmente, a Declara\'e7\'e3o do Movimento Econ\'f4mico de Microempresa (DME), Anexo 82, \' e0 reparti\'e7\'e3o fazend\'e1ria do seu domic\'edlio fiscal, at\'e9 o dia 20 de mar\'e7o de c ada ano, exceto os estabelecimentos inscritos sob o c\'f3digo de atividade 57.02 -3 (dep\'f3sitos fechados).\'94\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 335 pela Altera\'e7\ 'e3o n\'ba 3 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosu persub Decreto n\'ba 6523, de 11/07/97, DOE de 12/07/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0\f1\fs20\cf0\nosupersub "Art. 335. Os contribuintes inscritos no ca dastro estadua l na condi\'e7\'e3o de microempresas industriais ou de microempresas comerciais varejistas apresentar\'e3o, anualmente, a Declara\'e7\'e3o do Movimento Econ\'f4 mico de Microempresa (DME), Anexo 82, \'e0 reparti\'e7\'e3o fazend\'e1ria do seu domic\'edlio fiscal, at\'e9 o dia 20 de mar\'e7o de cada ano.\'94\line \line }{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\' e1ria, efeitos at\'e9 11/07/97:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub "Art. 335. Os contribuintes inscritos no cadastro estadual na condi\'e7\'e3o de microempresas industriais ou de microempreas comerciais var ejista apresentar\'e3o, anualmente, a Declara\'e7\'e3o do Movimento Econ\'f4mico de Microempre sa (DME), Anexo 82, \'e0 reparti\'e7\'e3o fazend\'e1ria do seu domic\'edlio fisc al, nos seguintes prazos, de acordo com o algarismo final do n\'famero de sua in scri\'e7\'e3o no cadastro estadual:\line I - at\'e9 o dia 15 de mar\'e7o: inscri \'e7\'f5es com finais 1 e 2;\line II - at\'e9 o dia 16 de mar\'e7o: inscri\'e7\'f5es com finai

s em 3 e 4;\line III - at\'e9 o dia 17 de mar\'e7o:inscri\'e7\'f5es com finais 5 e 6;\line IV - at\'e9 o dia 18 de mar\'e7o: inscri\'f5es com finais em 7 e 8;\l ine V - at\'e9 o dia 19 de mar\'e7o: inscri\'e7\'f5es com finais em 9 e 0."\line \line "{\*\bk mkstart 335, 1o}{\*\bkmkend 335, 1o}\'a7 1\'ba Para cumprimento e verifica\'e7\' e3o do vencimento dos prazos, adotar-se-\'e3o os crit\'e9rios do }{\b0\i\ul0\str ike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub art. 980}{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ."\line \line }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ante rior dada ao \'a7 2\'ba do art. 335 pela Altera\'e7\'e3o n\'ba 19 (Decreto n\'ba 7842, de 11/ 09/00, DOE de 12/09/00):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 335, 2o}{\*\bkmkend 335, 2o}}{\b0\i\ul0\ strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 2\'ba Na DME ser\'e3o i nformados os valores das receitas e dos pagamentos ou aquisi\'e7\'f5es, do per\' edodo do ano em que a empresa esteve enquadrada no SimBahia, bem como os dados r elativos aos e stoques inicial e final do per\'edodo considerado, devendo constituir-se em resu mo e exato reflexo dos valores constantes nos documentos fiscais relativos a ope ra\'e7\'f5es e presta\'e7\'f5es ocorridas no per\'edodo de refer\'eancia.}{\b0\i 0\ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ante rior dada ao \'a7 2\'ba do art. 335 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/0 9/99. DOE de 16/09/99).\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub "\'a7 2\'ba Na DME ser\'e3o informados os valores das rec eitas e dos pagamentos ou aquisi\'e7\'f5es, verificados do primeiro ao \'faltimo dia do ano an terior, bem como os dados relativos aos estoques inicial e final do per\'edodo c onsiderado, devendo constituir-se em resumo e exato reflexo dos valores constant es nos documentos fiscais relativos a opera\'e7\'f5es e presta\'e7\'f5es ocorrid as no per\'edo do de refer\'eancia.".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 335, 2o}{ \*\bkmkend 335, 2o}\'a7 2\'ba Na DME ser\'e3o informados os valores das receitas e dos pagament os ou aquisi\'e7\'f5es verificados, do primeiro ao \'faltimo dia do ano anterior , bem como os dados relativos aos estoques inicial e final do per\'edodo conside rado."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 3\'ba do art. 335 }{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 70 (} {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 968 1, de 29/11/05, DOE de 30/11/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ), efeitos a partir de 30/11/05.\line }{\b0\i\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 3\'ba A DME e a CS-DME ser\'e 3o enviadas por meio eletr\'f4nico de transmiss\'e3o de dados, mediante acesso p \'fablico no endere\'e7o eletr\'f4nico www.sefaz.ba.gov.br, com valores expresso s em moeda nac ional, considerando-se os centavos."\line \line }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Os incisos I, II e III, do \'a7 3\'ba do art. 335 foram revogados pela Altera\'e7\'e3o n\'ba 19 (Decreto n\'ba 7842, d e 11/09/00, DO E de 12/09/00).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1

\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub caput}{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub do \'a7 3\'ba foi dada pela Altera\'e7\'e3o n\'ba 16 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7759 de 23/02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub ), efeitos de 24/02/00 a 29/11/05:\line }{\b0\i\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 335, 3o}{\* \bkmkend 335, 3o}\'a7 3\'ba A DME e, quando for o caso, a CS-DME ser\'e3o enviadas por meio e letr\'f4nico de transmiss\'e3o de dados ou apresentadas em disquete, com valores expressos em moeda nacional, considerando-se os centavos."\line \line }{\b\i0\u l0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior da da aos dispositivos abaixo pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\ shad0\f1\fs20 \cf0\nosupersub "{\*\bkmkstart 335, 3o}{\*\bkmkend 335, 3o}}{\b0\i\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 3\'ba A DME ser\'e1 ap resentada com valores expressos em moeda nacional, considerando-se os centavos, nos seguin tes formatos: (efeitos de 16/09/99 a 23/02/00)\line }{\b0\i\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - em formul\'e1rio (Anexo 82), s itua\'e7\'e3o em que o seu recebimento ser\'e1 atestado com aposi\'e7\'e3o de ca rimbo, data, a ssinatura e cadastro do funcion\'e1rio respons\'e1vel pelo atendimento, nas tr\' eas vias do formul\'e1rio, que ter\'e3o a seguinte destina\'e7\'e3o: (efeitos de 15/09/99 a 11/09/00)\line a) 1\'aa via, dossi\'ea do contribuinte;\line b) 2\'a a via, prefeit ura do Munic\'edpio onde o contribuinte estiver inscrito;\line c) 3\'aa via, con tribuinte, servindo como recibo de entrega."\line }{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - mediante meio eletr\'f4nico de transmiss\'e3o de dados, hip\'f3tese em que ser\'e1 emitido recibo, em uma via, destinada ao c ontribuinte; (efeitos de 15/09/99 a 11/09/00)\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub III - em meio magn\'e9tico (Anexo 8 2 - A), hip \'f3tese em que ser\'e1 emitido recibo de entrega em tr\'eas vias, com a seguint e destina\'e7\'e3o: (efeitos de 15/09/99 a 11/09/00)\line a) 1\'aa via, dossi\'e a do contribuinte;\line b) 2\'aa via, prefeitura do munic\'edpio onde o contribu inte estiver i nscrito;\line c) 3\'aa via, contribuinte, na qual ser\'e1 anexado o recibo de re cep\'e7\'e3o com chancela eletr\'f4nica, contendo data, hora e n\'famero de cont role gerado no ato da recep\'e7\'e3o."\line \line }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos dispositivos abaix o pela Altera\'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/12/9 8):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "{\* \bkmkstart 335, 3o}{\*\bkmkend 335, 3o}\'a7 3\'ba A apresenta\'e7\'e3o da DME se r\'e1 feita com apresenta\'e7\'e3o dos valores em moeda nacional, considerando-s e os centavos, observando-se, ainda, o seguinte: (efeitos de 31/12/98 a 15/09/99 )\line I quando se tratar de recep\'e7\'e3o em meio magn\'e9tico (Anexo 82-A) ou em form ul\'e1rio (Anexo 82), dever\'e1 ser acompanhado do recibo de entrega em 2 vias, tendo a seguinte destina\'e7\'e3o: (efeitos de 31/12/98 a 15/09/99)\line (...)\l ine {\* \bkmkstart 335, 3o, I, c}{\*\bkmkend 335, 3o, I, c}c) }{\b0\i\ul0\strike0\v0\exp

nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub 2\'aa via, contribuinte, servind o como recibo de entrega; (efeitos de 31/12/98 a 15/09/99)\line }{\b0\i\ul0\stri ke0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - no caso de ser feita a entrega por meio eletr\'f4nico de transmiss\'e3o de dados, ser\'e1 emitida uma \ 'fanica via, que servir\'e1 como recibo de entrega para o contribuinte. (efeitos de 31/12/98 a 15/09/99)\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub A al\'ednea "b", do inciso I, do \'a7 3\'ba do art. 335 foi revo gada pela Altera\'e7\'e3o n\'ba 10 (Decreto n\'ba 7490, de 30/12/98. DOE de 31/1 2/98).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada aos dispositivos abaixo pela Altera\'e7\'e3o n\'ba 5 (Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98):\line }{\b0\i0\ul0\strike0\v 0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f1\fs24\cf0\nosupersub I -}{\b\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs24\cf0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1 \fs20\cf0\nosupersub sua entrega poder\'e1 ser feita em meio magn\'e9tico (Anexo 82-A), acompanhado do recibo de entrega gerado, em 3 vias, devendo os valores s er informados em moeda nacional, considerando-se os centavos, tendo as vias do r ecibo de entre ga a seguinte destina\'e7\'e3o: (efeitos de 04/03/98 a 30/12/98)\line }{\b0\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (...)\line }{\b 0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub II - na hi p\'f3tese de o contribuinte n\'e3o poder apresentar a DME em meio magn\'e9tico, ser\'e1 utiliz ado formul\'e1rio pr\'f3prio (Anexo 82), a ser fornecido pela reparti\'e7\'e3o f iscal, sem \'f4nus para o contribuinte, devendo ser preenchido datilograficament e ou em letra de forma, em 3 vias, sem emendas ou rasuras, considerando-se os centavos, as qua is ter\'e3o a seguinte destina\'e7\'e3o:" }{\b0\i\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub (efeitos de 04/03/98 a 30/12/98)\line \line }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ori gin\'e1ria:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub "\'a7 3\'ba Na apresenta\'e7\'e3o da DME, adotar-se-\'e1 a seguinte o rienta\'e7\'e3 o. (efeitos at\'e9 30/12/98)\line I - sua entrega poder\'e1 ser feita em meio ma gn\'e9tico, acompanhado de listagem em papel comum, em 3 vias, devendo os valore s serem informados em moeda nacional, despezando-se os centavos, tendo as vias d a listagem e d o recigo de entrega a seguinte destina\'e7\'e3o: (efeitos at\'e9 03/03/98)\line a) 1\'aa via, dossi\'ea do contribuinte; (efeitos at\'e9 14/09/99)\line b) 2\'a a via, prefeitura do Munic\'edpio onde o contribuinte estiver inscrito; (efeito s at\'e9 30/12 /98)\line c) 3\'aa via, contribuinte, servindo como recibo de entrega. (efeitos at\'e9 30/12/98)\line II - na hip\'f3tese de o contribuinte n\'e3o poder apresen tar a DME em meio magn\'e9tico, ser\'e3o utilizados formul\'e1rios pr\'f3prios, a serem fornec idos pela reparti\'e7\'e3o fiscal, sem \'f4nus para o contribuinte, devendo ser preenchidos datilograficamente ou em letra de forma, em 3 vias, sem emendas ou r asuras, desprezando-se os centavos, as quais ter\'e3o a seguinte destina\'e7\'e3 o: (efeitos at \'e9 03/03/98)\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c f0\nosupersub a) 1a. via, ao processamento e, deposs, ao dossi\'ea do contriuint e: (efeitos at\'e9 30/12/98)\line b) 2a. via, \'e0 prefeitura do Municipio onde o contribuinte estiver inscrito; (efeitos at\'e9 30/12/98)\line c) 3a. via, ao contribuinte, s

ervidno como recibo de entrega. (efeitos at\'e9 30/12/98)\line III - em meio mag n\'e9tico (Anexo 82 - A), hip\'f3tese em que ser\'e1 emitido recibo de entrega e m tr\'eas vias , com a seguinte destina\'e7\'e3o: (efeitos at\'e9 15/09/99)\line a) 1\'aa via, dossi\'ea do contribuinte;\line b) 2\'aa via, prefeitura do munic\'edpio onde o contribuinte estiver inscrito;\line c) 3\'aa via, contribuinte, na qual ser\'e1 anexado o reci bo de recep\'e7\'e3o com chancela eletr\'f4nica, contendo data, hora e n\'famero de controle gerado no ato da recep\'e7\'e3o."\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O \'a7 4\'ba do art. 335 foi revogado pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'ba 7675, de 15/09/99. DOE de 16/09/99).\li ne \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub Reda\'e7\'e3o anterior dada ao \'a7 4\'ba do art. 335 pela Altera\'e7\'e3o n\ 'ba 10 (Decret o n\'ba 7490, de 30/12/98. DOE de 31/12/98).\line }{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 335, 4o}{\*\bkmkend 335, 4o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b \'a7 4 \'ba }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reparti\'e7\'e3o fazend\'e1ria ou o posto de recep\'e7\'e3o atestar\'e1 o receb imento da DME mediante aposi\'e7\'e3o, nas 2 vias do recibo de entrega, de carim bo, data, bem como assinatura e cadastro do funcion\'e1rio ou pessoa respons\'e1vel pelo atend imento, ou mediante recibo de entrega com chancela eletr\'f4nica, contendo data, hora e n\'famero de controle gerado no ato da recep\'e7\'e3o, inclusive quando se tratar de e ntrega por meio eletr\'f4nico de transmiss\'e3o de dados.}{\b0\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ".\line \line }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anteri or dada ao \'a7 4\'ba do art. 335 pela Altera\'e7\'e3o n\'ba 5 (Decreto n\'ba 7244, de 03/0 3/98, DOE de 04/03/98):\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub "{\*\bkmkstart 335, 4o}{\*\bkmkend 335, 4o}}{\b0\i\ul0\s trike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 4\'ba}{\b0\i\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub }{\b0\i\ul0\strike0\v0\ expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A reparti\'e7\'e3o fazend\'e1 ria atestar \'e1 o recebimento da }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs18 \cf0\nosupersub DME}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub median te aposi\'e7\'e3o de carimbo e data, al\'e9m da assinatura e cadastro do funcion \'e1rio respons\'e1vel pelo atendimento, nas 3 vias do recibo de entrega ou do f ormul\'e1rio pr\'f3prio, conforme o caso, a depender de ser feita ou n\'e3o a en trega em meio magn\'e9tico.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub \'a7 4\'ba A reparti\'e7\'e3o fazend\'e1ria atestar\'e1 o recebimento da DME mediante aposi\'e7\'e3o de carimbo, data e assinatura do f uncion\'e1rio respons\'e1vel pelo atendimento, nas 3 vias da listagem ou do recibo de entrega, conforme o caso, a depender de ser a entrega feita em meio magn\'e9tico.}{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ".\line \lin e }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant

erior dada ao \'a7 5\'ba do art. 335 pela Altera\'e7\'e3o n\'ba 16 }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike 0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7759 de 23/02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub ), efeitos at\'e9 30/06/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1 \fs20\cf0\nosupersub "{\*\bkmkstart 335, 5o}{\*\bkmkend 335, 5o}\'a7 5\'ba A Sec retaria da Fazenda tornar\'e1 dispon\'edvel aos contribuintes do ICMS aplicativo para uso obrigat\'f3rio na entrega da DME e CS-DME.}{\b0\i0\ul0\strike0\v0\expn d0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 5\'ba do art. 335 pela Altera\'e7\'e3o n\'ba 3 (}{\b\i0\ul\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 6523, de 11/07/97, DOE de 12/0 7/97}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ): \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'93\'a7 5\'ba A Secretaria da Fazenda tornar\'e1 dispon\'edvel aos contribuintes do ICMS apli cativo em disquete para uso alternativo na entrega da DME.\'94\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3 o origin\'e1ri a\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 5\'ba A Secretaria da Fazenda tornar\'e1 dispon\'edvel aos contribuinres do ICMS aplicativo em disquete para uso alternativo \'e0 entrega da DMA e da CSDMA."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O \'a7 6\'ba do art. 335 foi revogado }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 70 (}{\b\i0\ul0\strik e0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9681, de 29/11/05, DO E de 30/11/05}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub ).\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 6\'ba do art. 335 pela Altera\'e7\'e3o n\'ba 16 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7759 de 23/02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0\nosupersub "\'a7 6\'ba O disquete contendo a DME e, quando for o caso , a CS-DME ser \'e1 entregue em qualquer Inspetoria Fazend\'e1ria, ou em postos previamente aut orizados, cabendo ao funcion\'e1rio respons\'e1vel devolver ao contribuinte o di squete, em que estar\'e3o gravados os respectivos recibos de entrega."\line \lin e }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao \'a7 6\'ba do art. 335 pela Altera\'e7\'e3o n\'ba 12 (Decreto n\'b a 7675, de 15/09/99. DOE de 16/09/99):\line }{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0 \shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub \'a7 6\'ba A DME ser\'e1 entregue pelo contribuinte:\li ne I - na Inspetoria Fazend\'e1ria do seu domic\'edlio fiscal , quando preenchid a em formul \'e1rio;\line II - em qualquer Inspetoria ou postos previamente autorizados, ind ependentemente de seu domic\'edlio fiscal, quando realizada em meio magn\'e9tico .}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ".\l ine \line }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'

e3o anterior dada ao \'a7 6\'ba do art. 335 pela Altera\'e7\'e3o n\'ba 10 (Decre to n\'ba 7490, de 30/12/98. DOE de 31/12/98).\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 6\'ba A apresenta\'e7\'e3o da DME, pod er\'e1 ser feita na reparti\'e7\'e3o fiscal do domic\'edlio tribut\'e1rio do con tribuinte ou em qualquer outra Inspetoria Fazend\'e1ria, ou em postos previament e autorizados, bem como por meio de transmiss\'e3o eletr\'f4nica de dados."\line \line }{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 6\'ba, tendo sido acrescentado}{\b\i0\ul0\strike0\v0\expn d0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub ao art. 335 pela Altera\'e7\'e3o n\'ba 5 (} {\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub ).\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0\nosupersub \'a7 6\'ba }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0 \nosupersub A apresenta\'e7\'e3o da DME, quando em meio magn\'e9tico, poder\'e1 ser feita na reparti\'e7\'e3o fiscal do domic\'edlio tribut\'e1rio do contribuin te ou em qualquer outra Inspetoria Fiscal, ou em postos previamente autorizados. }{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ".\line \line }{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\ 'e3o anterior dada ao \'a7 7\'ba do art. 335 pela Altera\'e7\'e3o n\'ba 65 (Dec reto n\'ba 954 5, de 09/09/05, DOE de 10 e 11/09/05)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub , efeitos at\'e9 30/06/07}{\b\i0\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\ expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 7\'ba O contribuinte que atra sar a entrega da DME e, quando for o caso, da CS-DME, por mais de quatro meses, ser\'e1 intimado para regularizar a situa\'e7\'e3o, sob pena de inaptid\'e3o da inscri\'e7\'e3 o estadual, por ato do Diretor de Arrecada\'e7\'e3o, Cr\'e9dito Tribut\'e1rio e Controle, at\'e9 que seja providenciada a atualiza\'e7\'e3o das informa\'e7\'f5e s e requerida regulariza\'e7\'e3o de sua situa\'e7\'e3o cadastral."\line \line } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao \'a7 7\'ba do art. 335 pela Altera\'e7\'e3o n\'ba 41 (Decreto n\' ba 8511 de 06/05/03, DOE de 07/05/03):\line }{\b0\i\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub "{\*\bkmkstart 335, 7o}{\*\bkmkend 335, 7o}\'a7 7\'ba }{ \b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub O contri buinte que atrasar a entrega da DME e, quando for o caso, da CS-DME, por mais de quatro me ses, ser\'e1 intimado para regularizar a situa\'e7\'e3o, sob pena de cancelament o da inscri\'e7\'e3o estadual, por ato do Diretor de Arrecada\'e7\'e3o, Cr\'e9di to Tribut\'e1rio e Controle, at\'e9 que seja providenciada a atualiza\'e7\'e3o d as informa\'e7 \'f5es e requerida regulariza\'e7\'e3o de sua situa\'e7\'e3o cadastral."\line \l ine }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Re da\'e7\'e3o anterior dada ao \'a7 7\'ba do art. 335 pela Altera\'e7\'e3o n\'ba 1 6 }{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7759 de 23/02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\f s20\cf0 \nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\c

f0\nosupersub "\'a7 7\'ba O contribuinte que deixar de apresentar a DME e, quand o for o caso, a CS-DME por 2 anos consecutivos ter\'e1 cancelada a sua inscri\' e7\'e3o estadu al, por ato do Diretor de Arrecada\'e7\'e3o, Cr\'e9dito Tribut\'e1rio e Controle , at\'e9 que seja providenciada a atualiza\'e7\'e3o das informa\'e7\'f5es e requ erida a regulariza\'e7\'e3o de sua situa\'e7\'e3o cadastral."\line \line }{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior da da ao \'a7 7\'ba do art. 335 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub pela Altera\'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7533, de 23/02/99. DOE de 24/0 2/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ): \line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\* \bkmkstart 335, 7o}{\*\bkmkend 335, 7o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f1\fs20\cf0\nosupersub \'a7 7\'ba O contribuinte que deixar de apresen tar a DME por 2 anos consecutivos ter\'e1 cancelada a sua inscri\'e7\'e3o estadu al, por at o do Diretor de Arrecada\'e7\'e3o, Cr\'e9dito Tribut\'e1rio e Controle, at\'e9 q ue providencie a atualiza\'e7\'e3o das informa\'e7\'f5es e requeira a regulariza \'e7\'e3o de sua situa\'e7\'e3o cadastral.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw 0\outl0\shad0 \f1\fs20\cf0\nosupersub "\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 7\'ba, tendo sido acrescentado}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub a o art. 335 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , DOE de 04/03/98):\l ine }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'93\'a7 7\'b a. O contribuinte que deixar de apresentar a DME por 2 anos consecutivos ter\'e1 cancelada a sua inscri\'e7\'e3o estadual, por ato do Diretor do Departamento de Arrecada\'e7 \'e3o, Cr\'e9dito e Controle (DARC) da Secretaria da Fazenda, at\'e9 que provide ncie a atualiza\'e7\'e3o das informa\'e7\'f5es e requeira a regulariza\'e7\'e3o de sua situa\'e7\'e3o cadastral.\'94\line \line }{\b\i0\ul0\strike0\v0\expnd0\ex pndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 8\'ba do art. 335 pela Altera\'e7\'e3o n\'ba 16 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub Decreto n\'ba 7759 de 23/02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos at\'e9 30/06/07: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 8\'ba O contribuinte retificar\'e1 a DME e a CS-DME sempre que as mesmas contiverem decl ara\'e7\'f5es inexatas."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 8\'ba, }{\b\i0 \ul0\strike0 \v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub tendo sido acrescentado} {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art . 335 pela Altera\'e7\'e3o n\'ba 13 (Decreto n\'ba 7691, de 03/11/99, DOE de 04/ 11/99).\line } {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0 \i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 8\'ba O contribuinte poder\'e1 retificar as informa\'e7\'f5es prestadas na DME, observ ando-se o segu inte:\line I - a retifica\'e7\'e3o ser\'e1 entregue na reparti\'e7\'e3o fiscal d

o domic\'edlio fiscal do contribuinte, em meio magn\'e9tico, acompanhada de requ erimento, contendo a indica\'e7\'e3o das altera\'e7\'f5es a serem efetuadas, jus tificativa det alhada dessas altera\'e7\'f5es e declara\'e7\'e3o do requerente quanto \'e0 vera cidade da informa\'e7\'e3o, sob pena de responsabilidade civil e penal, devendo anexar ao requerimento c\'f3pia da c\'e9dula de identidade do signat\'e1rio;\lin e II - em face do requerimento de que trata o inciso anterior, a reparti\'e7\'e3o fazend\'e1ri a local diligenciar\'e1 a verifica\'e7\'e3o fiscal da ocorr\'eancia, se, a crit\ 'e9rio do titular da reparti\'e7\'e3o e de acordo com a natureza do fato essa ve rifica\'e7\'e3 o for considerada necess\'e1ria.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f1\fs20\cf0\nosupersub ".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao \'a7 9\'ba do art. 335 foi d ada pela Altera\'e7\'e3o n\'ba 16 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f1\fs20\cf0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Decreto n\'ba 7759 de 23/02/00, DOE de 24/02/00}{\b\i0\ul 0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos at\'e9 30/06/07:\ line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub " \'a7 9\'ba}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs26\cf0\nosuper sub }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub as informa\'e 7\'f5es prestadas atrav\'e9s da DME e da CS-DME, poder\'e3o ser alteradas de ofi cio quando divergirem dos dados constantes nos documentos fiscais."\line \line } {\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o ant erior dada ao \'a7 9\'ba, }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub tendo sido acrescentado}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0 \f1\fs20\cf0\nosupersub ao art. 335 pela Altera\'e7\'e3o n\'ba 13 (Decreto n\'b a 7691, de 03/11/99, DOE de 04/11/99).\line }{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1 \fs20\cf0\nosupersub \'a7 9\'ba As informa\'e7\'f5es prestadas atrav\'e9s da DME , poder\'e3o ser alteradas de oficio sempre que divergirem com os dados constant es nos documentos fiscais.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0 \nosupersub ".\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 10, tendo sido}{\b\i0\ul0\stri ke0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub acrescentado}{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ao art. 335 pela }{\b\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Altera\'e7\'e3o n\'ba 16 }{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0\u l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 7 759 de 23/02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf0 \nosupersub ), efeitos at\'e9 30/06/07:\line }{\b0\i\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs20\cf0\nosupersub "\'a7 10. A CS-DME ser\'e1 apresentada ju ntamente com a respectiva DME pelos contribuintes enquadrados no SimBahia que:\l ine }{\b0\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub I - estiverem enquadrados na Classifica\'e7\'e3o Nacional de Atividades Econ\'f4micas/Fiscal (CNAE-Fiscal) como empresa de transportes;\line II - utilizarem, mediante regime especial, esc ritura\'e7\'e3o centralizada;\line III - realizarem altera\'e7\'e3o cadastral em

decorr\'eancia de mudan\'e7a de Munic\'edpio, no exerc\'edcio de refer\'eancia. \line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub Reda\'e7 \'e3o anterior dada ao }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub \'a7 11, tendo sido acrescentado }{\b\i0\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ao art. 335 pela Altera\'e7\'e3o n\' ba 65 (Decreto n\'ba 9545, de 09/09/05, DOE de 10 e 11/09/05).\line }{\b0\i\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 335, 11}{\*\bkmke nd 335, 11}\'a7 11. O disposto no caput deste artigo n\'e3o se aplica aos estabe lecimentos nos quais sejam desenvolvidas exclusivamente atividades auxiliares."\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\ 'e7\'e3o anterior dada ao art. 336 foi dada pela Altera\'e7\'e3o n\'ba 19 (Decre to n\'ba 7842, de 11/09/00, DOE de 12/09/00)}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0 \f1\fs20\cf0\nosupersub , efeitos at\'e9 30/06/07:\line }{\b0\i\ul0\strike0\v0\e xpnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 336}{\*\bkmkend 336}Art. 336. As empresas inscritas na condi\'e7\'e3o de microempresa ou de empresa de pequen o porte que requererem seu enquadramento na condi\'e7\'e3o de normal ou especial , dever\'e3o entregar, at\'e9 o dia 10 do m\'eas subseq\'fcente ao do deferiment o, a DME e, se for o caso, a CS-DME, referente \'e0 movimenta\'e7\'e3o econ\'f4mica n\'e3o dec larada at\'e9 a data da mudan\'e7a de condi\'e7\'e3o."\line \line }{\b\i0\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anteri or dada ao art . 336 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pela }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub A ltera\'e7\'e3o n\'ba 16 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0 \nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub Decreto n\'ba 7759 de 23/02/00, DOE de 24/02/00}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub )}{\b\i0\ul0\strike0\v0\expnd0\e xpndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl 0\shad0\f1\fs20\cf0\nosupersub "Art. 336. As empresas inscritas na condi\'e7\'e3 o de microempresas ou de empresas de pequeno porte que requererem seu enquadrame nto na condi \'e7\'e3o de normal ou especial, dever\'e3o anexar, ao pedido, a DME e, se for o caso, a CS-DME, referente \'e0 movimenta\'e7\'e3o econ\'f4mica n\'e3o declarada at\'e9 a data da mudan\'e7a da condi\'e7\'e3o.".\line \line }{\b\i0\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line } {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\b kmkstart 336}{\*\bkmkend 336}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0 \nosupersub Art. 336. Na hip\'f3tese de pedido de baixa de inscri\'e7\'e3o do es tabelecimento, observar-se-\'e1 o disposto no inciso III do art. 167.}{\b0\i0\ul 0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O IV\line Da Declara\'e7\'e3o da Movimen ta\'e7\'e3o de Produtos com ICMS Diferido (DMD) \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 337}{\*\bkmkend 337}{\b Art. 337. }{\b0 A Declara\'e7\'e3o da Movimenta\'e7\'e3o de Produtos com ICMS Diferido (D MD), }{\b0\ul\cf5 Anexo 83}{\b0 , ser\'e1 apresentado, mensalmente, pelos contri buintes habili tados a operar no regime de diferimento do ICMS, nos termos do }{\b0\ul\cf5 art. 350}{\b0 . \par }\pard \s5 \qc\sa180 {\b SE\'c7\'c3O V\line Da Guia Nacional de Informa\'e7 \'e3o e Apura\'e7\'e3o do ICMS Substitui\'e7\'e3o Tribut\'e1ria - GIA-ST

\par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A se\'e7\'e3o V foi acrescentada pela Altera\'e7\'e3o n\'ba 11 (}{\b \i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\ 'ba 7533, de 2 3/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub ), efeitos partir de 17/12/98. \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 337-A}{\*\bkmkend 337-A}{\b Art. 337-A. }{\b0 Os sujeitos passivos por substitui\'e7\'e3o inscritos no cadastro e stadual na condi\'e7\'e3o de Contribuinte Substituto (CS) remeter\'e3o \'e0 SEFA Z/BA, mensalme nte, at\'e9 o dia 10, a Guia Nacional de Informa\'e7\'e3o e Apura\'e7\'e3o ICMS Substitui\'e7\'e3o Tribut\'e1ria (GIA - ST) (Ajuste SINIEF 04/93, 09/98 e 08/99) . \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do art. 337-A foi dada pela Altera\'e7\'e3o n\ 'ba 36 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b Decreto n \'ba 8375, de 22/11/02, DOE de 23 e 24/11/02).\line \line }{\b\i0\ul0\strike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub capu t}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 337-A pe la Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos de 30/ 12/00 a 22/11/02:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0\nosupersub "Art. 337-A. Os sujeitos passivos por substitui\'e7\'e3o inscri tos no cadastr o estadual na condi\'e7\'e3o de Contribuinte Substituto (CS) remeter\'e3o, mensa lmente, at\'e9 o dia 10, a Guia Nacional de Informa\'e7\'e3o e Apura\'e7\'e3o IC MS Substitui\'e7\'e3o Tribut\'e1ria (GIA - ST), \'e0 Ger\'eancia de Com\'e9rcio Exterior e Sub stitui\'e7\'e3o Tribut\'e1ria (Ajuste SINIEF 04/93, 9/98 e 08/99)."\line \line } {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e 7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f 1\fs20\cf0 \nosupersub "{\*\bkmkstart 337-A}{\*\bkmkend 337-A}}{\b0\i\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Art. 337-A. Os sujeitos passivos po r substitui\'e7\'e3o inscritos no cadastro estadual na condi\'e7\'e3o de Contrib uinte Substitu to (CS) remeter\'e3o, mensalmente, at\'e9 o dia 10, a Guia Nacional de Informa\' e7\'e3o e Apura\'e7\'e3o ICMS Substitui\'e7\'e3o Tribut\'e1ria (GIA - ST), Anexo 92, \'e0 Ger\'eancia de Com\'e9rcio Exterior e Substitui\'e7\'e3o Tribut\'e1ria (Ajuste SINIE F 9/98).}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupers ub "}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 337-A, 1o}{\*\bkmkend 337-A , 1o}{\b \'a7 1\'ba} Na GIA-ST ser\'e3o informadas as opera\'e7\'f5es com mercad orias sujeitas ao Regime de Substitui\'e7\'e3o Tribut\'e1ria, destinadas a contr ibuintes s ituados neste Estado, realizadas no m\'eas anterior, devendo ser especificado o

valor dos produtos, o valor do IPI, despesas acess\'f3rias, a base de c\'e1lculo do ICMS-ST, o ICMS retido por ST o ICMS de devolu\'e7\'f5es de mercadorias, o I CMS de ressarc imentos, cr\'e9dito do per\'edodo anterior, pagamentos antecipados, ICMS-ST devi do, repasse de ICMS-ST referente a combust\'edveis, cr\'e9dito para o per\'edodo seguinte, total do ICMS-ST a recolher e transfer\'eancias efetuadas. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 1\'ba do art. 337-A foi dada pela Alte ra\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir d e 30/12/00.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 337-A, 1o}{\*\bkmkend 33 7-A, 1o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b \'a7 1 \'ba Na GIA-ST ser\'e3o informadas as opera\'e7\'f5es com mercadorias sujeitas a o Regime de Substitui\'e7\'e3o Tribut\'e1ria, destinadas a contribuintes situado s neste Estado, realizadas no m\'eas anterior, devendo ser especificada a base d e c\'e1lculo d o ICMS retido, o valor do ICMS relativo a opera\'e7\'e3o pr\'f3pria, o valor do IPI, despesas acess\'f3rias, ICMS retido, abatimento por ressarcimento ou devolu \'e7\'e3o e o ICMS a recolher.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs24\cf0 \nosupersub "}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nos upersub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 337-A, 2o}{\*\bkmkend 337-A , 2o}{\b \'a7 2\'ba} Ainda que no per\'edodo de apura\'e7\'e3o n\'e3o tenha ocor rido opera\'e7\'e3o sujeita \'e0 substitui\'e7\'e3o tribut\'e1ria, a GIA-ST ser\ 'e1 remeti da pelo contribuinte substituto, hip\'f3tese em que dever\'e1 assinalar com "x" o campo 1, correspondente \'e0 express\'e3o "GIA-ST SEM MOVIMENTO". \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 2\'ba do art. 337-A foi dada pela Alte ra\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir d e 30/12/00.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 337-A, 2o}{\*\bkmkend 33 7-A, 2o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b \'a7 2 \'ba Ainda que no per\'edodo de apura\'e7\'e3o n\'e3o tenha ocorrido opera\'e7\' e3o sujeita \'e0 substitui\'e7\'e3o tribut\'e1ria, a GIA-ST ser\'e1 remetida pel o contribuinte substituto, hip\'f3tese em que dever\'e1 constar, no Campo 31 - I nforma\'e7\'f5 es Complementares, a express\'e3o "SEM MOVIMENTO".}{\b0\i0\ul0\strike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub "}{\b0\i0\ul0\strike0\v0\expnd0\exp

ndtw0\outl0\shad0\f1\fs24\cf0\nosupersub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 337-A, 3o}{\*\bkmkend 337-A , 3o}{\b \'a7 3\'ba }A GIA-ST ser\'e1 apresentada por meio eletr\'f4nico de tran smiss\'e3o de dados, atrav\'e9s do programa aprovado pelo Ato COTEPE/ICMS n\'ba 45, de 25/ 07/00, publicado no DOU de 31/07/00. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 3\'ba do art. 337-A foi dada pela Alte ra\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir d e 30/12/00.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 337-A, 3o}{\*\bkmkend 33 7-A, 3o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b \'a7 3 \'ba A GIA-ST poder\'e1 ser apresentada em formul\'e1rio, em meio magn\'e9tico o u por transmiss\'e3o eletr\'f4nica de dados.}{\b0\i0\ul0\strike0\v0\expnd0\expnd tw0\outl0\shad0\f1\fs24\cf0\nosupersub "}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs24\cf0\nosupersub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 337-A, 4o}{\*\bkmkend 337-A , 4o}{\b \'a7 4\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 4\'ba do art. 337-A foi revogado pela Altera\'e7\'e3o n\'ba 2 1 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Dec reto n\'ba 788 6, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 30/12/00.\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3 o origin\'e1ri a:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "{\*\bkmkstart 337-A, 4o}{\*\bkmkend 337-A, 4o}}{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 4\'ba A GIA-ST apresentada em f ormul\'e1r io dever\'e1 ser preenchida em duas vias, sem emendas ou rasuras, n\'e3o podendo ser manuscrita, que ter\'e3o a seguinte destina\'e7\'e3o:\line I - 1}{\b0\i\ul0 \strike\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'aa}{\b0\i\ul0\st rike0\v0 \expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub via - \'e0 Secretaria da Fa zenda;\line II - 2\'aa via - ao sujeito passivo por substitui\'e7\'e3o.}{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 337-A, 5o}{\*\bkmkend 337-A , 5o}{\b \'a7 5\'ba Revogado \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub O \'a7 5\'ba do art. 337-A foi revogado pela Altera\'e7\'e3o n\'ba 2

1 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Dec reto n\'ba 788 6, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0 \shad0\f1\fs20\cf0\nosupersub ), efeitos a partir de 30/12/00.\line \line }{\b\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3 o origin\'e1ri a:\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub "{\*\bkmkstart 337-A, 5o}{\*\bkmkend 337-A, 5o}}{\b0\i\ul0\strike0\v0\expnd0\ expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub \'a7 5\'ba A GIA-ST de que trata o p ar\'e1graf o anterior, dever\'e1 obedecer as seguintes especifica\'e7\'f5es gr\'e1ficas:\li ne I - medidas - globais, ap\'f3s o refilamento: 210 x 148 mm;\line II - papel sulfite branco, de primeira qualidade, gramatura m\'ednima de 63 gramas por met ro quadrado, p ara todas as vias da GIA-ST;\line III - impress\'e3o - na cor verde, C\'f3digo P antone 375-U, ou similar.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub ". \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 337-A, 6o}{\*\bkmkend 337-A , 6o}{\b \'a7 6\'ba} A GIA-ST ser\'e1 emitida em apenas uma via, do contribuinte , que servir\'e1 como recibo de entrega. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 6\'ba do art. 337-A foi dada pela Alte ra\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir d e 30/12/00.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 337-A, 6o}{\*\bkmkend 33 7-A, 6o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b \'a7 6 \'ba As vias do recibo de entrega da GIA-ST apresentadas em meio magn\'e9tico ou por meio eletr\'f4nico de transmiss\'e3o de dados ter\'e3o a seguinte destina\' e7\'e3o:\line I - quando se tratar de recep\'e7\'e3o em meio magn\'e9tico:\line a) 1\'aa via, dossi\'ea do contribuinte;\line b) 2\'aa via, contribuinte, servindo como recibo de entrega;\line II - no caso de ser feita a entrega por meio eletr\'f4nico de transmiss\'e3o de dados, ser\'e1 emitida uma \'fanica via, do contribuinte, que servir\'e1 com o recibo de entrega.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\ cf0\nosupersub "}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\ nosupersub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 337-A, 7o}{\*\bkmkend 337-A , 7o}{\b \'a7 7\'ba} O usu\'e1rio autorizado pelo fisco a utilizar sistema eletr \'f4nico de processamento de dados para emiss\'e3o de documentos ou escritura\'e 7\'e3o de livros fiscais poder\'e1, a partir das Especifica\'e7\'f5es T\'e9cnicas para Pre enchimento da GIA-ST por Processamento de Dados, contidas em layout anexo ao {\b 0 Ajuste SINIEF} 08/99, gerar a GIA-ST em meio magn\'e9tico, enviando-a, por mei o eletr\'f4nic o de transmiss\'e3o de dados, ap\'f3s ser validada pelo programa de computador a provado pela COTEPE/ICMS, para a Secretaria da Fazenda. \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad

0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 7\'ba do art. 337-A foi dada pela Alte ra\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir d e 30/12/00.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 337-A, 7o}{\*\bkmkend 33 7-A, 7o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b \'a7 7 \'ba O usu\'e1rio autorizado pelo fisco a utilizar sistema eletr\'f4nico de proc essamento de dados para emiss\'e3o de documentos ou escritura\'e7\'e3o de livros fiscais poder\'e1, a partir das especifica\'e7\'f5es contidas no Anexo 92-A - E specifica\'e7 \'f5es T\'e9cnicas para Preenchimento da GIA-ST por Processamento de Dados, com base em programa a ser fornecido pela Secretaria da Fazenda, gerar a GIA-ST em m eio magn\'e9tico, devendo, ao final, emitir recibo em duas vias.}{\b0\i0\ul0\str ike0\v0\expnd0 \expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub "}{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs24\cf0\nosupersub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 337-A, 8o}{\*\bkmkend 337-A , 8o}{\b \'a7 8\'ba }Quando se tratar de GIA-ST retificadora, o contribuinte sub stituto assinalar\'e1 com um \'93x\'94 o campo 2, correspondente \'e0 express\'e 3o \'93GIA -ST RETIFICA\'c7\'c3O\'94 \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do \'a7 8\'ba do art. 337-A foi dada pela Alte ra\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0 \nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b\i0\ul0\str ike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a partir d e 30/12/00.\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs2 0\cf0 \nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 337-A, 8o}{\*\bkmkend 33 7-A, 8o}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b \'a7 8 \'ba Quando se tratar de GIA-ST retificadora, o contribuinte preencher\'e1 norma lmente o documento, assinalando a op\'e7\'e3o retificadora e enviar\'e1 \'e0 GES UT no prazo de 30 (trinta) dias, contados do vencimento do prazo a que se refere o caput deste artigo.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupers ub "}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs24\cf0\nosupersub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 337-A, 9o}{\*\bkmkend 337-A , 9o}{\b \'a7 9\'ba }Para cumprimento e verifica\'e7\'e3o do vencimento dos praz os previstos neste artigo, adotar-se-\'e3o os crit\'e9rios do art. 980. \par \pard \s4 \qc\sa180 {\b CAP\'cdTULO VI\line DO C\'d3DIGO FISCAL DE OPERA\'c 7\'d5ES E PRESTA\'c7\'d5ES, DO C\'d3DIGO DE CLASSIFICA\'c7\'c3O NACIONAL DE ATIV IDADES ECON\'d4MICAS - FISCAL E DO C\'d3DIGO DE SITUA\'c7\'c3O TRIBUT\'c1RIA \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6

\nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A denomina\'e7\'e3o atual do Cap\'edtulo VI foi dada pela Altera\'e7 \'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\n osupersub Decr eto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\line }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "}{\b0\i\ul0\stri ke0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub CAP\'cdTULO VI\line DO C\'d3DIGO FISCAL DE OPERA\'c7\'d5ES E PRESTA\'c7\'d5ES, DO C\'d3DIGO DE ATIVIDA DES ECON\'d4MI CAS E DO C\'d3DIGO DE SITUA\'c7\'c3O TRIBUT\'c1RIA". \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 338}{\*\bkmkend 338}{\b Art. 338. }{\b0 Ficam institu\'eddos os seguintes c\'f3digos: \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 338, I}{\*\bkmkend 338, I}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub C\'f3digo Fisc al de Opera \'e7\'f5es e Presta\'e7\'f5es (CFOP), Anexo do Conv\'eanio s/n\'ba, de 15 de dez embro de 1970, disponibilizado no site }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub www.sefaz.ba.gov.br}{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub , destinado a aglutinar em grupos homog\'ean eos, nos documentos fiscais, nos livros fiscais, nas guias de informa\'e7\'e3o e em todas as an\'e1lises de dados, as opera\'e7\'f5es mercantis efetuadas e os s ervi\'e7os suj eitos ao imposto prestados ou utilizados pelos contribuintes do ICMS, devendo se r interpretado de acordo com as normas explicativas que o integram (Ajustes SINI EF 11/89, 03/94 e 07/01); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf6 \nosupersub }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso I do art. 338 foi dada pela Altera\'e7\'e 3o n\'ba 69 }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub (}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Decreto n\'ba 9651}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub , de 16/11/05, DOE de 17/11/05), efeitos a partir de 17/11/05.\line \line }{\b\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o }{\b\i0\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub anterior dada ao in ciso I}{\b\i \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub }{\b\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub do art. 338 pela A ltera\'e7\'e3o n\'ba }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\ cf0\nosupersub 28 (Decreto n\'ba 8066, de 21/11/01, DOE de 22/11/01),}{\b\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub efeitos de 01/01/03 a 16/11/05: \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart338, I}{\*\bkmkend 338, I}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20 \cf0\nosupersub I - C\'f3digo Fiscal de Opera\'e7\'f5es e Presta\'e7\'f5es (CFOP ), Anexo 2, destinado a aglutinar em grupos homog\'eaneos, nos documentos fiscai s, nos livros fiscais, nas guias de informa\'e7\'e3o e em todas as an\'e1lises de dados, as op era\'e7\'f5es mercantis efetuadas e os servi\'e7os sujeitos ao imposto prestados

ou utilizados pelos contribuintes do ICMS, devendo ser interpretado de acordo c om as normas e xplicativas que o integram (Ajustes SINIEF 11/89, 03/94 e 07/01);"\line \line }{ \b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7 \'e3o origin\'e1ria, efeitos at\'e9 31/12/02:\line }{\b0\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub "I - C\'f3digo Fiscal de Opera\'e7\'f5es e P resta\'e7\'f5es (CFOP), Anexo 2, destinado a aglutinar em grupos homog\'eaneos, nos documentos fiscais, nos livros fiscais, nas guias de informa\'e7\'e3o e em t odas as an\'e1 lises de dados, as opera\'e7\'f5es mercantis efetuadas e os servi\'e7os sujeitos ao imposto prestados ou utilizados pelos contribuintes do ICMS, devendo ser int erpretado de acordo com as normas explicativas que o integram (Ajustes SINIEF 11 /89 e 03/94);" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 338, II}{\*\bkmkend 338, II}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub II - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub C\'f3digo d e Classifica \'e7\'e3o Nacional de Atividades Econ\'f4micas - Fiscal (CNAE-FISCAL), }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Anexo 3}{\b0\i 0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , resultante da conjuga \'e7\'e3o do c\'f3digo identificativo da atividade econ\'f4mica do estabelecimen to com o dos respectivos produtos ou servi\'e7os, a ser adotado pela Secretaria da Fazenda; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso II do art. 338 foi dada pela Altera\ 'e7\'e3o n\'ba 11 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub D ecreto n\'ba 7533, de 23/02/99. DOE de 24/02/99}{\b\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ).\line \line }{\b\i0\ul0\strike0\v0\ex pnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Reda\'e7\'e3o origin\'e1ria:\li ne }{\b0\i\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "{\*\bkmkstart 33 8, II}{\*\bkmkend 338, II}}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\ fs20\cf0\nosupersub II - C\'f3digo de Atividades Econ\'f4micas, Anexo 3, resulta nte da conjuga \'e7\'e3o do c\'f3digo identificativo da atividade econ\'f4mica do }{\b0\i\ul0\s trike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub estabelecimento com o dos respectivos produtos ou servi\'e7os, a ser adotado pela Secretaria da Faz enda, com a fi nalidade de manter a uniformidade necess\'e1ria ao funcionamento do Sistema Naci onal Integrado de Informa\'e7\'f5es Econ\'f4mico-Fiscais (SINIEF);}{\b0\i\ul0\st rike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 338, III}{\*\bkmkend 338, III}{\ b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub III - }{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub C\'f3dig o de Situa\'e7 \'e3o Tribut\'e1ria (CST), Anexo 4, destinado a aglutinar em grupos homog\'eaneo s, nos documentos fiscais, nos livros fiscais, nas guias de informa\'e7\'e3o e e m todas as an\'e1lises de dados, as opera\'e7\'f5es e presta\'e7\'f5es realizada s pelos contri buintes do ICMS, devendo ser interpretado de acordo com as normas explicativas q ue o integram (Ajuste SINIEF 03/94). \par }\pard \s3 \qc\sa180 {\b T\'cdTULO III\line DOS SISTEMAS ESPECIAIS DE TRIBU TA\'c7\'c3O

\par }\pard \s4 \qc\sa180 {\b CAP\'cdTULO I\line DOS BENS DO ATIVO PERMANENTE, D OS BENS DE USO E DOS MATERIAIS DE CONSUMO E DO PAGAMENTO DA DIFEREN\'c7A DE AL\' cdQUOTAS \par }\pard \s7 \qj\sa180\fi1054 {\*\bkmkstart 339}{\*\bkmkend 339}{\b Art. 339. }{\b0 Nas opera\'e7\'f5es ou movimenta\'e7\'f5es de bens do ativo permanente, b ens de uso e materiais de consumo, al\'e9m das demais situa\'e7\'f5es a elas ine rentes, os con tribuintes do ICMS observar\'e3o, especialmente, as seguintes disposi\'e7\'f5es regulamentares: \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub aquisi\'e7\'f5es de bens ou materiais de uso, consumo ou ativo perma nente: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, I, a}{\*\bkmkend 339 , I, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub en trada de bens ou materiais procedentes do exterior - ocorr\'eancia do fato gerador: }{\b0\i0\u l\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 2\'ba, XI e XII}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, I, b}{\*\bkmkend 339 , I, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub po ssibilidade de utiliza\'e7\'e3o dos cr\'e9ditos relativos \'e0s aquisi\'e7\'f5es de bens ou ma teriais de uso, consumo ou ativo imobilizado: art. 93, V, e \'a7\'a7 11 e 12,, e \'a7 1\'ba do presente artigo (direito ao cr\'e9dito, escritura\'e7\'e3o, CIAP) ; art. 98, par \'e1grafo \'fanico (transfer\'eancia de cr\'e9dito); }{\b0\i0\ul0\strike0\v0\exp nd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub art. 100, \'a7\'a7 7\'ba a 14}{\ b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub (estorn o, cancelament o do cr\'e9dito); arts. 106 a 110, art. 402 e art. 442, IV (cr\'e9dito acumulado ); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "b", do inciso I do art. 339 foi dada pela Altera \'e7\'e3o n\'ba 36 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02).\line \line Reda\ 'e7\'e3o anter ior dada a al\'ednea "b", do inciso I do art. 339 pela Altera\'e7\'e3o n\'ba 5 ( }{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub ):\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f1\fs20\cf0\nosupersub "b) possibilidade de utiliza\'e7\'e3o dos cr\'e9ditos rel ativos \'e0s aquisi\'e7\'f5es de bens ou materiais de uso, consumo ou ativo imob ilizado: art. 93, V, e \'a7\'a7 11 e 12, e par\'e1grafo \'fanico do presente artigo (direito a o cr\'e9dito, escritura\'e7\'e3o, CIAP); art. 98, par\'e1grafo \'fanico (transfe r\'eancia de cr\'e9dito); art. 100, \'a7\'a7 7\'ba a 14 (estorno, cancelamento d o cr\'e9dito); arts. 106 a 110, art. 402 e art. 442, IV (cr\'e9dito acumulado);"

\par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, I, c}{\*\bkmkend 339 , I, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub do cumenta\'e7 \'e3o e escritura\'e7\'e3o fiscal: art. 93, \'a7\'a7 11 e 12, e \'a7 1\'ba do pr esente artigo (lan\'e7amentos - Registro de Entradas e Registro de Apura\'e7\'e3 o); art. 98, par\'e1grafo \'fanico (transfer\'eancia de cr\'e9dito); art. 322 (R egistro de Ent radas); \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea "c", do inciso I do art. 339 foi dada pela Altera \'e7\'e3o n\'ba 36 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf 0\nosupersub (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nos upersub Decreto n\'ba 8375, de 22/11/02, DOE de 23 e 24/11/02).\line \line Reda\ 'e7\'e3o anter ior dada a al\'ednea "c", do inciso I do art. 339 pela Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decret o n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0 \f1\fs20\cf0\nosupersub ) para simples adapta\'e7\'e3o de textos (remiss\'f5es): \line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "c) documenta\'e7\'e3o e escritura\'e7\'e3o fiscal: art. 93, \'a7\'a7 11 e 12, e par\'e1grafo \'fanico do presente artigo (lan\'e7amentos - Registro de Entradas e Registro de Apura\'e7\'e3o); art. 98, par\'e1grafo \'fanico (transfer\'eancia de cr\'e9dito ); art. 322 (Registro de Entradas);" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, I, d}{\*\bkmkend 339 , I, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub de sembara\'e7o a duaneiro, na importa\'e7\'e3o: }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf5\nosupersub art. 572}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, I, e}{\*\bkmkend 339 , I, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub is en\'e7\'e3o na s entradas de bens do ativo imobilizado importados do exterior - hip\'f3teses: } {\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 28 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub diferen\'e7a de al\'edquotas - aquisi\'e7\'e3o intere stadual de bem do ativo permanente e de material de uso ou consumo, ou utiliza\'e7\'e3o de ser vi\'e7os de transporte e de comunica\'e7\'e3o iniciados em outra unidade da Fede ra\'e7\'e3o: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, II, a}{\*\bkmkend 33 9, II, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub incid\'eancia: }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 1\'ba, \'a7 2\'ba, IV}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0\nosupersub ;

\par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, II, b}{\*\bkmkend 33 9, II, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ocorr\'eancia do fato gerador: }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\ nosupersub art. 5\'ba}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24 \cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, II, c}{\*\bkmkend 33 9, II, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub local da ocorr \'eancia: }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosuper sub art. 47, XIV}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\ nosupersub ; }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosu persub art. 48 , V}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 4 9, III}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, II, d}{\*\bkmkend 33 9, II, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub pessoas sujeit as ao pagamento da diferen\'e7a de al\'edquotas: }{\b0\i0\ul\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 36, \'a7 2\'ba, XIV}{\b0\i0\ul0\ strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, II, e}{\*\bkmkend 33 9, II, e}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub c\'e1lculo da diferen\'e7a de al\'edquotas: }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf5\nosupersub arts. 69 a 72}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, II, f}{\*\bkmkend 33 9, II, f}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b f) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub n\'e3o-incid \'eancia: }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosuper sub art. 7\'ba e par\'e1grafo \'fanico do art. 8\'ba}{\b0\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, II, g}{\*\bkmkend 33 9, II, g}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b g) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub isen\'e7\'e3o do pagamento da diferen\'e7a de al\'edquotas: }{\b0\i0\ul\strike0\v0\expnd0\expn dtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 27, II e III, \'93b\'94}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual da al\'ednea "g", do inciso II do art. 339 foi dada pela Altera\'e7\'e3o n\'ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 04/0 8/98), para in serir a remiss\'e3o ao inciso III, al\'ednea "b", do art. 27. \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, II, h}{\*\bkmkend 33 9, II, h}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b h) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub documenta\'e7

\'e3o e escritura\'e7\'e3o da diferen\'e7a de al\'edquotas: }{\b0\i0\ul\strike0\ v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 93, \'a7\'a7 11 e 12} {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; }{\b 0\i0\ul \strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 116, III, \' 93b\'94, 4}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe rsub ; }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 322, \'a7\'a7 4\'ba e 5\'ba}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs2 4\cf0\nosupersub ; art. 230; art. 369, II e}{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f0\fs24\cf0\nosupersub \'a7 1\'ba do presente artigo; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea }{\b\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub "h"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub , do inciso II do art. 339 foi dada pela Altera\'e7\'e3o n\'ba 29 (Decreto n\'ba 8087, de 27/12/01, DOE DE 28/12/01).\line \line Reda\'e7\'e3o anterior dada a al\'ednea }{\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosup ersub "h"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupers ub , do inciso II do art. 339, Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/0 3/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), para simples adapta\'e7\'e3o de textos (remiss\'f5es):\line }{\b0\i\ul0\strike0 \v0\expnd0 \expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "h) documenta\'e7\'e3o e escritura\ 'e7\'e3o da diferen\'e7a de al\'edquotas: art. 93, \'a7\'a7 11 e 12; art. 116, I II, \'93b\'94, 4; art. 322, \'a7\'a7 4\'ba e 5\'ba; art. 230; art. 369, II; par\ 'e1grafo \'fan ico do presente artigo;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, II, i}{\*\bkmkend 33 9, II, i}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b i) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub prazo de pagam ento da diferen\'e7a de al\'edquotas por contribuinte dispensado de escritura\'e 7\'e3o fiscal e por contribuinte n\'e3o inscrito: art. 131; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, II, j}{\*\bkmkend 33 9, II, j}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b j) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub devolu\'e7\'e3 o de bem adquirido para uso, consumo ou ativo permanente, j\'e1 tendo sido paga a diferen\'e7a de al\'edquotas: }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf5\nosupersub art. 652, \'a7 2\'ba}{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0 \shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, II, l}{\*\bkmkend 33 9, II, l}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b l) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub cr\'e9dito acu mulado: }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersu b arts. 106 a 110}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0 \nosupersub ,}{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosu persub art. 4 02 e art. 442, IV}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0

\nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub destina\'e7\'e3o a uso, consumo ou ativo permanente, ou a emprego em objeto alheio \'e0 atividade do estabelecimento, de mercadoria adquirida para comercializa\'e7\'e3o, industrializa\'e7\'e3o, produ\'e7\'e3o, gera\'e7\'e3o ou extra\'e7\'e3o: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, III, a}{\*\bkmkend 3 39, III, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b veda\'e7\'e3 o do cr\'e9dito: }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\ nosupersub art. 97, IV, \'93c\'94}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, III, b}{\*\bkmkend 3 39, III, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b estorno do c r\'e9dito: art. 100, IV; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, III, c}{\*\bkmkend 3 39, III, c}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b documenta \'e7\'e3o fiscal da ocorr\'eancia: art. 201, VI; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, III, d}{\*\bkmkend 3 39, III, d}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b mercadoria r ecebida com diferimento do imposto: }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0 \shad0\f0\fs24\cf5\nosupersub art. 347, III}{\b0\i0\ul0\strike0\v0\expnd0\expndt w0\outl0\shad0\f0\fs24\cf0\nosupersub , "a" (lan\'e7amento); art. 348, \'a7 1\'b a, IV (pagamen to); \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 339, IV}{\*\bkmkend 339, IV}{\b\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub IV - }{\b0\ i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub aliena\'e7\ 'e3o de bens d o ativo permanente: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual do inciso IV do art. 339 foi dada pela Altera\'e7\' e3o n\'ba 5 (} {\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f1\fs20\cf0\nosupersub ), para simples adapta\'e7\'e3o de textos (rem iss\'f5es). \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, IV, a}{\*\bkmkend 33 9, IV, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub desincorpora \'e7\'e3o: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub ocorr\'eancia do fato gerador: }{\b0\i0\ul\stri ke0\v0\expnd0

\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 2\'ba, V}{\b0\i0\ul0\strike0\v 0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub n\'e3o-incid\'eancia: }{\b0\i0\ul\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f0\fs24\cf5\nosupersub art. 6\'ba, VIII}{\b0\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub base de c\'e1lculo: }{\b0\i0\ul\strike0\v0\expn d0\expndtw0 \outl0\shad0\f0\fs24\cf5\nosupersub art. 83, I}{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, IV, b}{\*\bkmkend 33 9, IV, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub estorno de cr \'e9dito: }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosuper sub art. 100, e \'a7\'a7 7\'ba}{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf5\nosupersub a 14}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs24\cf0 \nosupersub ;}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub \'a7 1\'ba do presente artigo; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea }{\b\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub "b"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub , do inciso IV do art. 339 foi dada pela Altera\'e7\'e3o n\'ba 29 (Decreto n\'ba 8087, de 27/12/01, DOE DE 28/12/01).\line \line Reda\'e7\'e3o origin\'e1ria :\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub "b) estorno de cr\'e9dito: art. 100, e \'a7\'a7 7\'ba a 14; par\'e1grafo \'fani co do presente artigo;" \par }\pard \s14 \qj\sa180\fi1054 {\*\bkmkstart 339, V}{\*\bkmkend 339, V}{\b\i0 \ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub V - }{\b0\i0\ ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub isen\'e7\'e3o, nas remessas e transfer\'eancias internas: }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0 \f0\fs24\cf5\nosupersub art. 27, I e III, \'93a\'94}{\b0\i0\ul0\strike0\v0\expnd 0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota: }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub A reda\'e7\'e3o atual do inciso V do art. 339 foi dada pela Altera\' e7\'e3o n\'ba 8 (Decreto n\'ba 7395, de 03/08/98, DOE de 04/08/98), para inserir a remiss\'e3o ao inciso III, al\'ednea "a", do art. 27. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VI - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub suspens\'e3o da incid\'eancia: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, VI, a}{\*\bkmkend 33 9, VI, a}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu

b a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub remessas para industrializa\'e7\'e3o, conserto e processos similares: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 339, VI, a, 1}{\*\bkmkend 339, VI, a, 1}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub remessa s internas e interestaduais para industrializa\'e7\'e3o por terceiros: }{\b0\i0\ ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub arts. 615 a 623 }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 339, VI, a, 2}{\*\bkmkend 339, VI, a, 2}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub remessa s para o exterior para industrializa\'e7\'e3o ou conserto: }{\b0\i0\ul\strike0\v 0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 626}{\b0\i0\ul0\strike 0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\*\bkmkstart 339, VI, a, 3}{\*\bkmkend 339, VI, a, 3}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos upersub 3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup ersub remessa s internas e interestaduais para conserto: }{\b0\i0\ul\strike0\v0\expnd0\expndtw 0\outl0\shad0\f0\fs24\cf5\nosupersub arts. 627 a 631}{\b0\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, VI, b}{\*\bkmkend 33 9, VI, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub remessas ou tr ansfer\'eancias interestaduais de bens do ativo imobilizado sujeitos a retorno a o estabelecimento de origem: }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\ f0\fs24\cf5\nosupersub art. 624}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0 \nosupersub ; \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub VII - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub cr\'e9dito fiscal: \par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O inciso VII foi acrescentado ao art. 339 pela Altera\'e7\'e3o n\'ba 5 (} {\b\i0\ul \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf5\nosupersub Decreto n\'ba 724 4, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf0\nosupersub ). \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub direito ao cr\'e9dito: }{\b0\i0\ul\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f0\fs24\cf5\nosupersub art. 93, V}{\b0\i0\ul0\strike0\v0\expnd0\exp ndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\*\bkmkstart 339, VII, b}{\*\bkmkend 3 39, VII, b}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper sub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu b escritura \'e7\'e3o fiscal: }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf5 \nosupersub art. 93, \'a7\'a7 11 e 12}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub ; \'a7 1\'ba do presente artigo;

\par }\pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\ brdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\br sp20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub A reda\'e7\'e3o atual da al\'ednea }{\b\i\ul0\strike0\v0\expnd0\expndtw0\ outl0\shad0\f1 \fs20\cf0\nosupersub "b"}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs 20\cf0\nosupersub , do inciso VII do art. 339 foi dada pela Altera\'e7\'e3o n\'b a 29 (Decreto n\'ba 8087, de 27/12/01, DOE DE 28/12/01).\line \line Reda\'e7\'e3 o origin\'e1ri a:\line }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "b) escritura\'e7\'e3o fiscal: art. 93, \'a7\'a7 11 e 12; par\'e1grafo \'fanic o do presente artigo;" \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub transfer\'eancia de cr\'e9dito, nas transfer\'ea ncias internas de bens do ativo imobilizado: }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad 0\f0\fs24\cf5\nosupersub art. 98}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub , par\'e1grafo \'fanico; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub estorno do cr\'e9dito: }{\b0\i0\ul\strike0\v0\ex pnd0\expndtw0 \outl0\shad0\f0\fs24\cf5\nosupersub art. 100}{\b0\i0\ul\strike0\v0\expnd0\expndt w0\outl0\shad0\f0\fs24\cf5\nosupersub , \'a7\'a7 7\'ba a 14}{\b0\i0\ul0\strike0\ v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub e) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub cr\'e9dito acumulado:}{\b0\i0\ul\strike0\v0\expn d0\expndtw0 \outl0\shad0\f0\fs24\cf5\nosupersub arts. 106 a 110}{\b0\i0\ul0\strike0\v0\expn d0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , }{\b0\i0\ul\strike0\v0\expnd0\e xpndtw0\outl0\shad0\f0\fs24\cf5\nosupersub art. 402}{\b0\i0\ul0\strike0\v0\expnd 0\expndtw0 \outl0\shad0\f0\fs24\cf0\nosupersub e }{\b0\i0\ul\strike0\v0\expnd0\expndtw0\ou tl0\shad0\f0\fs24\cf5\nosupersub art. 442, IV}{\b0\i0\ul0\strike0\v0\expnd0\expn dtw0\outl0\shad0\f0\fs24\cf0\nosupersub . \par }\pard \s8 \qj\sa180\fi1054\tx992 {\*\bkmkstart 339, 1o}{\*\bkmkend 339, 1o }{\b \'a7 1\'ba }Al\'e9m dos lan\'e7amentos convencionais, em conjunto com os de mais cr\'e9ditos fiscais, para efeito da compensa\'e7\'e3o entre d\'e9bitos e cr \'e9ditos do imposto (art. 93, \'a7 11), os cr\'e9ditos resultantes de opera\'e7\'f5es e p resta\'e7\'f5es relativas a entradas de bens destinados ao ativo imobilizado, at \'e9 31/12/00, ser\'e3o objeto de outro lan\'e7amento, no documento denominado C ontrole de Cr \'e9dito de ICMS do Ativo Permanente (CIAP), observado o seguinte ({\b0 Ajuste S INIEF} 08/97): \par \pard \s21 \qj\sa180\tx765\brdrl\brdrs\brdrw14\brsp20\brdrcf1\brdrt\brdrs\b rdrw14\brsp20\brdrcf1\brdrr\brdrs\brdrw14\brsp20\brdrcf1\brdrb\brdrs\brdrw14\brs p20\brdrcf1\shading10000\cfpat2 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad 0\f1\fs20\cf6 \nosupersub Nota}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\ nosupersub : }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosu persub O par\'e1grafo \'fanico do art. 339 foi renumerado para \'a7 1\'ba, com r eda\'e7\'e3o d ada }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub pe la Altera\'e7\'e3o n\'ba 21 (}{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\

f1\fs20\cf0\nosupersub Decreto n\'ba 7886, de 29/12/00. DOE de 30 e 31/12/00}{\b \i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a part ir de 01/01/01:\line \line }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf0\nosupersub Reda\'e7\'e3o anterior dada ao }{\b\i\ul0\strike0\v0\expnd0 \expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub caput }{\b\i0\ul0\strike0\v0\expnd0\expndtw0 \outl0\shad0\f1\fs20\cf0\nosupersub do par\'e1grafo \'fanico, tendo sido acresce ntado ao art. 339 }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0 \nosupersub pe la Altera\'e7\'e3o n\'ba 5 (}{\b\i0\ul\strike0\v0\expnd0\expndtw0\outl0\shad0\f1 \fs20\cf5\nosupersub Decreto n\'ba 7244, de 03/03/98, DOE de 04/03/98}{\b\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ), efeitos a part ir de 01/03/98 :\line }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersu b "}{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub Par \'e1grafo \'fanico. Al\'e9m dos lan\'e7amentos convencionais, em conjunto com os demais cr\'e9 ditos fiscais, para efeito da compensa\'e7\'e3o entre d\'e9bitos e cr\'e9ditos d o imposto (art. 93, \'a7 11), os cr\'e9ditos resultantes de opera\'e7\'f5es e pr esta\'e7\'f5es relativas a entradas de bens destinados ao ativo imobilizado ser\ 'e3o objeto de outro lan\'e7amento, no documento denominado Controle de Cr\'e9dito de ICMS do Ativo Permanente (CIAP), observado o seguinte (Ajuste SINIEF 08/97):}{\b0\i0\ul0 \strike0\v0\expnd0\expndtw0\outl0\shad0\f1\fs20\cf0\nosupersub ". \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub FINALIDADE \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub I - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha d0\f0\fs24\cf0\nosupersub O CIAP destina-se \'e0 apura\'e7\'e3o do valor base do estorno de cr \'e9dito e do total do estorno mensal do cr\'e9dito de bens do ativo permanente do estabelecimento, que dever\'e1 ser escriturado pelo contribuinte de acordo co m o disposto neste par\'e1grafo. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub MODELOS DO CIAP \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub II - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub O CIAP ser\'e1 escriturado de acordo com o Modelo A ( Anexo 90), sen do que o contribuinte poder\'e1 optar: \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub pela escritura\'e7\'e3o do Modelo B (Anexo 91), se este lhe pa recer mais conveniente; ou \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub pela escritura\'e7\'e3o do modelo adotado pela u nidade federad a em que estiver localizada a sua matriz. \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub CIAP MODELO A \par }\pard \s14 \qj\sa180\fi1054 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh ad0\f0\fs24\cf0\nosupersub III - }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s had0\f0\fs24\cf0\nosupersub No CIAP Modelo A (Anexo 90), o controle dos cr\'e9di tos de ICMS do s bens do ativo permanente ser\'e1 efetuado englobadamente, devendo a sua escrit ura\'e7\'e3o ser feita nas linhas, nos quadros e nas colunas pr\'f3prias, da seg uinte forma:

\par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub a) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub linha \'93Ano\'94: o exerc\'edcio objeto de escr itura\'e7\'e3o ; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub b) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub linha \'93N\'famero\'94: o n\'famero atribu\'edd o ao documento , que ser\'e1 seq\'fcencial por exerc\'edcio, devendo ser reiniciada a numera\'e 7\'e3o ap\'f3s o t\'e9rmino do mesmo; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub c) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub quadro 1: Identifica\'e7\'e3o do Contribuinte: o nome, o ender e\'e7o e as inscri\'e7\'f5es estadual e federal do estabelecimento; \par }\pard \s15 \qj\sa180\fi1054\tx1212 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub d) }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub quadro 2: Demonstrativo da Base do Estorno de Cr \'e9dito: \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub colunas sob o t\'edtulo \'93Identifica\'e7\'e3o do Bem\'94: \par }\pard \s17 \qj\sa180\li1054\tx2013 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub coluna \'93N\'famero ou C\'f3digo\'94: atribu i\'e7\'e3o do n\'famero ou c\'f3digo ao bem, a crit\'e9rio do contribuinte, consoante a ordem seq\'fcencial de entrada, seguido de dois algarismos indicando o exerc\'edcio, f indo o qual dever\'e1 ser reiniciada a numera\'e7\'e3o; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub coluna \'93Data\'94: a data da ocorr\'eancia de qualquer mo vimenta\'e7\'e3o do bem, tais como aquisi\'e7\'e3o, transfer\'eancia, aliena\'e7 \'e3o, baixa pelo decurso do prazo de 5 anos de utiliza\'e7\'e3o; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub coluna \'93Nota Fiscal\'94: o n\'famero do do cumento fiscal relativo \'e0 aquisi\'e7\'e3o ou outra ocorr\'eancia; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 1.4 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub coluna \'93Descri\'e7\'e3o Resumida\'94: a id entifica\'e7 \'e3o do bem, de forma sucinta; \par }\pard \s16 \qj\sa180\li1054\tx1503 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out l0\shad0\f0\fs24\cf0\nosupersub colunas sob o t\'edtulo \'93Valor do ICMS\'94: \par }\pard \s17 \qj\sa180\li1054\tx2013 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.1 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub coluna \'93Entrada (Cr\'e9dito)\'94: o valor do cr\'e9dito do imposto relativo \'e0 aquisi\'e7\'e3o, acrescido, quando for o caso, do ICMS correspondente ao servi\'e7o de transporte e ao pagamento da diferen\'e7a de al\ 'edquotas, vinculados \'e0 aquisi\'e7\'e3o do bem; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.2 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub coluna \'93Sa\'edda ou Baixa\'94: o valor cor

respondente ao imposto creditado relativo \'e0 aquisi\'e7\'e3o do bem, anteriormente escritura do na coluna \'93Entrada (Cr\'e9dito)\'94, quando ocorrer a aliena\'e7\'e3o, a t ransfer\'eancia, o perecimento, o extravio ou a deteriora\'e7\'e3o do referido b em, ou, ainda, quando houver completado o q\'fcinq\'fc\'eanio de sua utiliza\'e7\'e3o; \par }\pard \s17 \qj\sa180\li1054\tx2013 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub 2.3 -}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o utl0\shad0\f0\fs24\cf0\nosupersub coluna \'93Saldo Acumulado (B