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Complementary Law No. 59 providing for the distribution of 5% of the ICMS, referred to in art. 2. of Law no. 9,491 / 90, to municipalities with water supply sources and environmental conservation units.

Country/Territory
Brazil
Territorial subdivision
Paraná
Document type
Legislation
Date
1991
Source
FAO, FAOLEX
Subject
Environment gen., Water, Wild species & ecosystems
Keyword
Access-to-information Freshwater pollution Waste disposal Waste management Tax/levy Ecosystem preservation Indigenous peoples Traditional rights/customary rights Water conservation zone Water supply Protected area Protection of habitats Biodiversity Legal proceedings/administrative proceedings Registration
Geographical area
Amazonia, Americas, Latin America and the Caribbean, North Atlantic, South America, South Atlantic
Entry into force notes
This Complementary Law enters into force on the day of its publication.
Abstract

This Complementary Law, consisting of 8 articles, provides for the distribution of 5% of the ICMS, referred to in art. 2 of Law No. 9.491/90, to municipalities with water supply sources and environmental conservation units. The environmental conservation units referred to in art. 1 are environmental preservation areas, ecological stations, parks, forestry reserves, forests, forest gardens, indigenous areas, areas of relevant interest to federal, state or federal legislation. (Redaction given by Complementary Law No. 67 of 08/01/1993). The municipalities contemplated in this law by the criterion of water sources are those that shelter in their territory part or all of watersheds from sources of public supply to neighboring municipalities. The 5% distribution of ICMS tax referred to in article 2 of State Law No. 9.491 of 2 December 1990, shall be made as follows: I - 50% to municipalities with water supply sources. II - 50% for municipalities with environmental conservation units. The municipalities must register the environmental conservation units with the state entity responsible for the management of water resources and the environment.

Full text
Portuguese
Website
www.icmsecologico.org.br

References - Legislation

Implemented by

Decree No. 3.446 creating within the State of Paraná, the Special Areas of Regulated Use - ARESUR.

Legislation | Brazil | 1997

Keyword: Tax/levy, Ecosystem preservation, Indigenous peoples, Traditional rights/customary rights, Cultural heritage, Water conservation zone, Sustainable use, Protected area, Protection of habitats, Biodiversity, Legal proceedings/administrative proceedings, Registration

Source: FAO, FAOLEX