{"id":17507,"date":"2023-05-25T11:07:32","date_gmt":"2023-05-25T14:07:32","guid":{"rendered":"http:\/\/sefaz.acre.gov.br:80\/2021\/?page_id=17507"},"modified":"2025-06-17T09:45:01","modified_gmt":"2025-06-17T12:45:01","slug":"legislacao-pta","status":"publish","type":"page","link":"https:\/\/sefaz.ac.gov.br\/2021\/?page_id=17507","title":{"rendered":"Legisla\u00e7\u00e3o PAT"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"17507\" class=\"elementor elementor-17507\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-70c5c04 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"70c5c04\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-08ce6aa\" data-id=\"08ce6aa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ead552f elementor-widget elementor-widget-menu-anchor\" data-id=\"ead552f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"inicio\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-930fcbd elementor-widget elementor-widget-heading\" data-id=\"930fcbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Legisla\u00e7\u00e3o PAT<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14195bb elementor-widget elementor-widget-heading\" data-id=\"14195bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Legisla\u00e7\u00e3o do Processo Administrativo Tribut\u00e1rio<br><\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d37fa4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d37fa4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3bc7b8a\" data-id=\"3bc7b8a\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d55719d elementor-widget elementor-widget-menu-anchor\" data-id=\"d55719d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"leiscomplementares\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ed692b elementor-widget elementor-widget-heading\" data-id=\"4ed692b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Leis Complementares<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf690a6 elementor-widget elementor-widget-heading\" data-id=\"bf690a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Processo Administrativo <span style=\"letter-spacing: -0.27px\">Tribut\u00e1rio (PAT)<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21191f3 elementor-grid-1 elementor-posts--thumbnail-none elementor-grid-tablet-1 elementor-grid-mobile-1 elementor-widget elementor-widget-posts\" data-id=\"21191f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;classic_columns&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:20,&quot;sizes&quot;:[]},&quot;classic_columns_tablet&quot;:&quot;1&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-23343 post type-post status-publish format-standard hentry category-legislacao category-leis-complementares tag-pat\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/sefaz.ac.gov.br\/2021\/?p=23343\" target=&quot;_blank&quot;>\n\t\t\t\tLEI COMPLEMENTAR N\u00ba 505, DE 29 DE DEZEMBRO DE 2025\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Altera a Lei Complementar n\u00ba 413, de 25 de julho de 2022, que disp\u00f5e sobre o Processo Administrativo Tribut\u00e1rio &#8211; PAT, para tratar de sua implementa\u00e7\u00e3o mediante processo eletr\u00f4nico.<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-11452 post type-post status-publish format-standard hentry category-legislacao category-leis-complementares tag-icms tag-pat\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/sefaz.ac.gov.br\/2021\/?p=11452\" target=&quot;_blank&quot;>\n\t\t\t\tLEI COMPLEMENTAR N\u00ba 418, DE 15 DEZEMBRO DE 2022\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Altera a Lei Complementar n\u00ba 413, de 25 de julho de 2022, que disp\u00f5e sobre o Processo Administrativo Tribut\u00e1rio &#8211; PAT, \u00e0 Administra\u00e7\u00e3o Tribut\u00e1ria.<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-11512 post type-post status-publish format-standard hentry category-legislacao category-leis-complementares tag-icms tag-pat\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/sefaz.ac.gov.br\/2021\/?p=11512\" target=&quot;_blank&quot;>\n\t\t\t\tLEI COMPLEMENTAR N\u00ba 413, DE 25 DE JULHO DE 2022\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Disp\u00f5e sobre o Processo Administrativo Tribut\u00e1rio &#8211; PAT, \u00e0 Administra\u00e7\u00e3o Tribut\u00e1ria.<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-12089 post type-post status-publish format-standard hentry category-legislacao category-leis-complementares tag-codigo-tributario-do-estado-do-acre tag-itcmd tag-pat tag-taxas\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/sefaz.ac.gov.br\/2021\/?p=12089\" target=&quot;_blank&quot;>\n\t\t\t\tLEI COMPLEMENTAR N\u00ba 7, DE 30 DE DEZEMBRO DE 1982\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Institui o novo C\u00f3digo Tribut\u00e1rio do Estado do Acre e d\u00e1 outras provid\u00eancias.<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee8f136 elementor-widget elementor-widget-eael-creative-button\" data-id=\"ee8f136\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--default eael-cb-icon-position-\" href=\"https:\/\/sefaz.ac.gov.br\/2021\/?category_name=leis-complementares&#038;tag=pat\" data-text=\"IPVA\">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Ir para pesquisa avan\u00e7ada &gt;&gt;<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1130688 elementor-icon-list--layout-inline elementor-align-center elementor-mobile-align-start elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1130688\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#inicio\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">In\u00edcio<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#leiscomplementares\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Leis Complementares<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#leisordinarias\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Leis Ordin\u00e1rias<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#decretos\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Decretos<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#portarias\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Portarias<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#instrucoesnormativas\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Instru\u00e7\u00f5es Normativas<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-361e322 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"361e322\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b9fdae8\" data-id=\"b9fdae8\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;slideshow&quot;,&quot;background_slideshow_gallery&quot;:[{&quot;id&quot;:100,&quot;url&quot;:&quot;http:\\\/\\\/172.16.5.196\\\/portal\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/Foto-KJ-Pargeter-Freepik_deep-tech-capa.jpg&quot;}],&quot;background_slideshow_loop&quot;:&quot;yes&quot;,&quot;background_slideshow_slide_duration&quot;:5000,&quot;background_slideshow_slide_transition&quot;:&quot;fade&quot;,&quot;background_slideshow_transition_duration&quot;:500}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a267394 elementor-widget elementor-widget-menu-anchor\" data-id=\"a267394\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"leisordinarias\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07e5cf1 elementor-widget elementor-widget-heading\" data-id=\"07e5cf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Leis Ordin\u00e1rias<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77a0b64 elementor-widget elementor-widget-heading\" data-id=\"77a0b64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Processo Administrativo <span style=\"letter-spacing: -0.27px\">Tribut\u00e1rio (PAT)<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9d2e89 elementor-widget elementor-widget-eael-creative-button\" data-id=\"c9d2e89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--default eael-cb-icon-position-\" href=\"https:\/\/sefaz.ac.gov.br\/2021\/?category_name=leis-ordinarias&#038;tag=pat\" data-text=\"IPVA\">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Ir para pesquisa avan\u00e7ada &gt;&gt;<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb50b2 elementor-icon-list--layout-inline elementor-align-center elementor-mobile-align-start elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7fb50b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#inicio\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">In\u00edcio<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#leiscomplementares\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Leis Complementares<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#leisordinarias\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Leis Ordin\u00e1rias<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#decretos\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Decretos<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#portarias\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Portarias<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#instrucoesnormativas\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Instru\u00e7\u00f5es Normativas<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0765922 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0765922\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ebd3946\" data-id=\"ebd3946\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-57fb7ac elementor-widget elementor-widget-menu-anchor\" data-id=\"57fb7ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"decretos\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e4754e elementor-widget elementor-widget-heading\" data-id=\"9e4754e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Decretos<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4d3578 elementor-widget elementor-widget-heading\" data-id=\"f4d3578\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Processo Administrativo <span style=\"letter-spacing: -0.27px\">Tribut\u00e1rio (PAT)<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29e13ca elementor-grid-1 elementor-posts--thumbnail-none elementor-grid-tablet-1 elementor-grid-mobile-1 elementor-widget elementor-widget-posts\" data-id=\"29e13ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;classic_columns&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:20,&quot;sizes&quot;:[]},&quot;classic_columns_tablet&quot;:&quot;1&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-15206 post type-post status-publish format-standard hentry category-decretos category-legislacao tag-icms tag-pat\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/sefaz.ac.gov.br\/2021\/?p=15206\" target=&quot;_blank&quot;>\n\t\t\t\tDECRETO N\u00ba 6.965, DE 30 DE SETEMBRO DE 2020\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p> Regulamenta o art. 6\u00ba da Lei Complementar Federal n\u00ba 105, de 10 de janeiro de 2001, relativamente \u00e0 requisi\u00e7\u00e3o, acesso e uso, pela Secretaria de Estado da Fazenda do Estado do Acre, de informa\u00e7\u00f5es referentes a opera\u00e7\u00f5es e servi\u00e7os das institui\u00e7\u00f5es financeiras e das entidades a elas equiparadas. <\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-16315 post type-post status-publish format-standard hentry category-decretos category-legislacao tag-icms tag-pat\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/sefaz.ac.gov.br\/2021\/?p=16315\" target=&quot;_blank&quot;>\n\t\t\t\tDECRETO N\u00ba 4.866, DE 19 DE DEZEMBRO DE 2019\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Disp\u00f5e sobre a substitui\u00e7\u00e3o do Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria no exerc\u00edcio de 2019, nos casos que especifica.<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-16032 post type-post status-publish format-standard hentry category-decretos category-legislacao tag-icms tag-pat\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/sefaz.ac.gov.br\/2021\/?p=16032\" target=&quot;_blank&quot;>\n\t\t\t\tDECRETO N\u00ba 7.881, DE 9 DE NOVEMBRO DE 2017\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Altera o Decreto n\u00ba 462, de 11 de setembro de 1987, que \u201cRegulamenta a Lei Complementar n\u00ba 07, de 30 de dezembro de 1982, no que se refere ao Processo Tribut\u00e1rio Administrativo, a Administra\u00e7\u00e3o Tribut\u00e1ria e d\u00e1 outras provid\u00eancias\u201d.<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-15935 post type-post status-publish format-standard hentry category-decretos category-legislacao tag-icms tag-pat\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/sefaz.ac.gov.br\/2021\/?p=15935\" target=&quot;_blank&quot;>\n\t\t\t\tDECRETO N\u00ba 8.877, DE 30 DE DEZEMBRO DE 2014\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Altera o Decreto n\u00ba 462, de 11 de setembro de 1987, que \u201cRegulamenta a Lei Complementar n\u00ba 07, de 30 de dezembro de 1982, no que se refere ao Processo Tribut\u00e1rio Administrativo, a Administra\u00e7\u00e3o Tribut\u00e1ria e d\u00e1 outras provid\u00eancias\u201d.<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa62061 elementor-widget elementor-widget-eael-creative-button\" data-id=\"aa62061\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--default eael-cb-icon-position-\" href=\"https:\/\/sefaz.ac.gov.br\/2021\/?category_name=decretos&#038;tag=pat\" data-text=\"IPVA\">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Ir para pesquisa avan\u00e7ada &gt;&gt;<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39f2312 elementor-icon-list--layout-inline elementor-align-center elementor-mobile-align-start elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"39f2312\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#inicio\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">In\u00edcio<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#leiscomplementares\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Leis Complementares<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#leisordinarias\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Leis Ordin\u00e1rias<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#decretos\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Decretos<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#portarias\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Portarias<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#instrucoesnormativas\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Instru\u00e7\u00f5es Normativas<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d786f08 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d786f08\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ce2d19e\" data-id=\"ce2d19e\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a8262df elementor-widget elementor-widget-menu-anchor\" data-id=\"a8262df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"portarias\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4bb366a elementor-widget elementor-widget-heading\" data-id=\"4bb366a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Portarias<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df2fd48 elementor-widget elementor-widget-heading\" data-id=\"df2fd48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Processo Administrativo <span style=\"letter-spacing: -0.27px\">Tribut\u00e1rio (PAT)<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8743fd7 elementor-grid-1 elementor-posts--thumbnail-none elementor-grid-tablet-1 elementor-grid-mobile-1 elementor-widget elementor-widget-posts\" data-id=\"8743fd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;classic_columns&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:20,&quot;sizes&quot;:[]},&quot;classic_columns_tablet&quot;:&quot;1&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-24101 post type-post status-publish format-standard hentry category-legislacao category-portarias tag-pat\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/sefaz.ac.gov.br\/2021\/?p=24101\" target=&quot;_blank&quot;>\n\t\t\t\tPORTARIA SEFAZ N\u00ba 164, DE 01 DE ABRIL DE 2026\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Fica vedada a impress\u00e3o e a reprodu\u00e7\u00e3o de fotoc\u00f3pias de peti\u00e7\u00f5es e documentos enviados exclusivamente por correio eletr\u00f4nico ou outro meio similar por servidores da SEFAZ, para fins de composi\u00e7\u00e3o de processos f\u00edsicos. <\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-21968 post type-post status-publish format-standard hentry category-legislacao category-portarias tag-icms tag-legislacao-institucional-e-funcional tag-pat\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/sefaz.ac.gov.br\/2021\/?p=21968\" target=&quot;_blank&quot;>\n\t\t\t\tPORTARIA SEFAZ N\u00ba 164, DE 20 MAR\u00c7O DE 2025\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Institui o Grupo de Trabalho para defini\u00e7\u00e3o de estrat\u00e9gias e par\u00e2metros para implanta\u00e7\u00e3o de um sistema eletr\u00f4nico para tramita\u00e7\u00e3o de processos administrativos tribut\u00e1rios no \u00e2mbito da Secretaria de Estado da Fazenda.<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-19137 post type-post status-publish format-standard hentry category-legislacao category-portarias tag-legislacao-institucional-e-funcional tag-pat\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/sefaz.ac.gov.br\/2021\/?p=19137\" target=&quot;_blank&quot;>\n\t\t\t\tPORTARIA SEFAZ N\u00ba 32, DE 25 DE JANEIRO DE 2024\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Altera a Portaria n\u00ba 294, de 14 de junho de 2022, que institui Grupo de Trabalho para defini\u00e7\u00e3o de estrat\u00e9gias e par\u00e2metros para implanta\u00e7\u00e3o de um sistema eletr\u00f4nico para tramita\u00e7\u00e3o de processos administrativos tribut\u00e1rios no \u00e2mbito da Secretaria de Estado da Fazenda.<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-11547 post type-post status-publish format-standard hentry category-legislacao category-portarias tag-icms tag-pat\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/sefaz.ac.gov.br\/2021\/?p=11547\" target=&quot;_blank&quot;>\n\t\t\t\tPORTARIA SEFAZ N\u00ba 278, DE 24 DE FEVEREIRO DE 2023\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Instituir a Comiss\u00e3o respons\u00e1vel pelos estudos e adequa\u00e7\u00f5es da Lei Complementar n\u00ba 413, de 25 de julho de 2022, que disciplina o processo administrativo tribut\u00e1rio, contencioso ou n\u00e3o, proveniente de lan\u00e7amento de cr\u00e9dito tribut\u00e1rio, de consulta, de restitui\u00e7\u00e3o de ind\u00e9bito, de fornecimento de certid\u00f5es relativas a tributos estaduais, de regime especial e outros de interesse da Secretaria de Estado da Fazenda &#8211; SEFAZ.<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-16893 post type-post status-publish format-standard hentry category-legislacao category-portarias tag-legislacao-institucional-e-funcional tag-pat\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/sefaz.ac.gov.br\/2021\/?p=16893\" target=&quot;_blank&quot;>\n\t\t\t\tPORTARIA N\u00ba 294, DE 14 DE JUNHO DE 2022\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>. Publicada no DOE n\u00ba 13.309, de 21 de junho de 2022<br \/>\n. Alterada pela Portarias Sefaz n\u00ba 32, de 25 de janeiro de 2024.<br \/>\n. Prorrogado prazo para conclus\u00e3o dos trabalhos, disposto no art. 5\u00ba, pela Portaria n\u00ba 604\/2022; e pelas Portarias Sefaz n\u00bas 456\/2023; e 920\/2023.<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbb2254 elementor-widget elementor-widget-eael-creative-button\" data-id=\"cbb2254\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--default eael-cb-icon-position-\" href=\"https:\/\/sefaz.ac.gov.br\/2021\/?category_name=portarias&#038;tag=pat\" data-text=\"IPVA\">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Ir para pesquisa avan\u00e7ada &gt;&gt;<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f476766 elementor-icon-list--layout-inline elementor-align-center elementor-mobile-align-start elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f476766\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#inicio\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">In\u00edcio<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#leiscomplementares\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Leis Complementares<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#leisordinarias\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Leis Ordin\u00e1rias<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#decretos\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Decretos<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#portarias\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Portarias<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#instrucoesnormativas\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Instru\u00e7\u00f5es Normativas<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e0241f1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e0241f1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6397128\" data-id=\"6397128\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;slideshow&quot;,&quot;background_slideshow_gallery&quot;:[{&quot;id&quot;:100,&quot;url&quot;:&quot;http:\\\/\\\/172.16.5.196\\\/portal\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/Foto-KJ-Pargeter-Freepik_deep-tech-capa.jpg&quot;}],&quot;background_slideshow_loop&quot;:&quot;yes&quot;,&quot;background_slideshow_slide_duration&quot;:5000,&quot;background_slideshow_slide_transition&quot;:&quot;fade&quot;,&quot;background_slideshow_transition_duration&quot;:500}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cca925f elementor-widget elementor-widget-menu-anchor\" data-id=\"cca925f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"instrucoesnormativas\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa31544 elementor-widget elementor-widget-heading\" data-id=\"aa31544\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Instru\u00e7\u00f5es Normativas<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ade272f elementor-widget elementor-widget-heading\" data-id=\"ade272f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Processo Administrativo <span style=\"letter-spacing: -0.27px\">Tribut\u00e1rio (PAT)<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b65b656 elementor-widget elementor-widget-eael-creative-button\" data-id=\"b65b656\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--default eael-cb-icon-position-\" href=\"https:\/\/sefaz.ac.gov.br\/2021\/?category_name=instrucoes-normativas&#038;tag=pat\" data-text=\"IPVA\">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Ir para pesquisa avan\u00e7ada &gt;&gt;<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac2141c elementor-icon-list--layout-inline elementor-align-center elementor-mobile-align-start elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"ac2141c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#inicio\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">In\u00edcio<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#leiscomplementares\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Leis Complementares<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#leisordinarias\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Leis Ordin\u00e1rias<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#decretos\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Decretos<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#portarias\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Portarias<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#instrucoesnormativas\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Instru\u00e7\u00f5es Normativas<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0a9dd83 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0a9dd83\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c4ebb79\" data-id=\"c4ebb79\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;slideshow&quot;,&quot;background_slideshow_gallery&quot;:[{&quot;id&quot;:100,&quot;url&quot;:&quot;http:\\\/\\\/172.16.5.196\\\/portal\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/Foto-KJ-Pargeter-Freepik_deep-tech-capa.jpg&quot;}],&quot;background_slideshow_loop&quot;:&quot;yes&quot;,&quot;background_slideshow_slide_duration&quot;:5000,&quot;background_slideshow_slide_transition&quot;:&quot;fade&quot;,&quot;background_slideshow_transition_duration&quot;:500}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7880ef7 elementor-widget elementor-widget-menu-anchor\" data-id=\"7880ef7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"paf\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62d74f5 elementor-widget elementor-widget-heading\" data-id=\"62d74f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Legisla\u00e7\u00e3o por Assuntos<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-79c6162 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"79c6162\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-d94e336\" data-id=\"d94e336\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3b07eb5 elementor-widget elementor-widget-eael-creative-button\" data-id=\"3b07eb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--default eael-cb-icon-position-\" href=\"https:\/\/sefaz.ac.gov.br\/2021\/?page_id=17096\" data-text=\"ICMS\">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">ICMS<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-6f0dcdf\" data-id=\"6f0dcdf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-429ccdd elementor-widget elementor-widget-eael-creative-button\" data-id=\"429ccdd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--default eael-cb-icon-position-\" href=\"https:\/\/sefaz.ac.gov.br\/2021\/?page_id=16937\" data-text=\"IPVA\">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">IPVA<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-12f9948\" data-id=\"12f9948\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2eaa49b elementor-widget elementor-widget-eael-creative-button\" data-id=\"2eaa49b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--default eael-cb-icon-position-\" href=\"https:\/\/sefaz.ac.gov.br\/2021\/?page_id=17032\" data-text=\"ITCMD\">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">ITCMD<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-0df6deb\" data-id=\"0df6deb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4798e7d elementor-widget elementor-widget-eael-creative-button\" data-id=\"4798e7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--default eael-cb-icon-position-\" href=\"https:\/\/sefaz.ac.gov.br\/2021\/?page_id=17070\" data-text=\"Taxas\">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Taxas<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-42487cf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42487cf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-3da6a2c\" data-id=\"3da6a2c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c57d937 elementor-widget elementor-widget-eael-creative-button\" data-id=\"c57d937\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--default eael-cb-icon-position-\" href=\"https:\/\/sefaz.ac.gov.br\/2021\/?page_id=17144\" data-text=\"Institucional e Funcional \">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Institucional e Funcional <\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-4ba2816\" data-id=\"4ba2816\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e4b3e0d elementor-widget elementor-widget-eael-creative-button\" data-id=\"e4b3e0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--default eael-cb-icon-position-\" href=\"https:\/\/sefaz.ac.gov.br\/2021\/?page_id=225\" data-text=\"CODIP\/ICMS\">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">CODIP\/ICMS<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-d3ed66b\" data-id=\"d3ed66b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9c18771 elementor-widget elementor-widget-eael-creative-button\" data-id=\"9c18771\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--default eael-cb-icon-position-\" href=\"https:\/\/sefaz.ac.gov.br\/2021\/?page_id=17507\" data-text=\"PAT\">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">PAT<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-4f85b3c\" data-id=\"4f85b3c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1021f43 elementor-widget elementor-widget-eael-creative-button\" data-id=\"1021f43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--default eael-cb-icon-position-\" href=\"https:\/\/sefaz.ac.gov.br\/2021\/?page_id=19255\" data-text=\"TATE\">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">TATE<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d623b3c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d623b3c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-31acdcf\" data-id=\"31acdcf\" data-element_type=\"column\" data-e-type=\"column\" 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id=\"paf\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Legisla\u00e7\u00e3o PAT Legisla\u00e7\u00e3o do Processo Administrativo Tribut\u00e1rio Leis Complementares Processo Administrativo Tribut\u00e1rio (PAT) Ir para pesquisa avan\u00e7ada &gt;&gt; In\u00edcio Leis Complementares Leis Ordin\u00e1rias Decretos Portarias Instru\u00e7\u00f5es Normativas Leis Ordin\u00e1rias Processo Administrativo Tribut\u00e1rio (PAT) Ir para pesquisa avan\u00e7ada &gt;&gt; In\u00edcio Leis Complementares Leis Ordin\u00e1rias Decretos Portarias Instru\u00e7\u00f5es Normativas Decretos Processo Administrativo Tribut\u00e1rio (PAT) Ir para pesquisa [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":16558,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-17507","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/pages\/17507","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17507"}],"version-history":[{"count":6,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/pages\/17507\/revisions"}],"predecessor-version":[{"id":22519,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/pages\/17507\/revisions\/22519"}],"up":[{"embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/pages\/16558"}],"wp:attachment":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}