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CTN - Código Tributário Nacional - Lei 5.172/1966
(D.O. 27/10/1966)

Art. 76

- Na iminência ou no caso de guerra externa, a União pode instituir, temporariamente, impostos extraordinários compreendidos ou não entre os referidos nesta Lei, suprimidos, gradativamente, no prazo máximo de cinco anos, contados da celebração da paz.

Referências ao art. 76 Jurisprudência do art. 76