{"id":16503,"date":"2015-04-23T13:09:00","date_gmt":"2015-04-23T16:09:00","guid":{"rendered":"http:\/\/sefaz.acre.gov.br:80\/2021\/?p=16503"},"modified":"2023-05-15T13:38:49","modified_gmt":"2023-05-15T16:38:49","slug":"decreto-no-2-302-de-23-de-abril-de-2015","status":"publish","type":"post","link":"https:\/\/sefaz.ac.gov.br\/2021\/?p=16503","title":{"rendered":"DECRETO\u00a0N\u00ba\u00a02.302, DE\u00a023 DE\u00a0ABRIL\u00a0DE 2015"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>O GOVERNADOR DO ESTADO DO ACRE<\/strong>, no uso das atribui\u00e7\u00f5es que lhe confere o art. 78, inciso IV da Constitui\u00e7\u00e3o Estadual,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Considerando o Conv\u00eanio de ICMS n\u00ba 33, de 26 de mar\u00e7o de 2010, que concede isen\u00e7\u00e3o do ICMS nas sa\u00eddas de pneus usados; e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Considerando a Resolu\u00e7\u00e3o CONAMA n\u00ba 416, de 30 de setembro de 2009, que disp\u00f5e sobre a preven\u00e7\u00e3o \u00e0 degrada\u00e7\u00e3o ambiental causada por pneus inserv\u00edveis e sua destina\u00e7\u00e3o ambientalmente adequada, e d\u00e1 outras provid\u00eancias;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<strong>D E C R E TA:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 1\u00ba &nbsp;Ficam isentas do ICMS as sa\u00eddas de pneus usados, mesmo que recuperados de abandono, que tenham como objetivo sua reciclagem, tratamento ou disposi\u00e7\u00e3o final ambientalmente adequada. Par\u00e1grafo \u00fanico. O benef\u00edcio previsto no caput n\u00e3o se aplica quando a sa\u00edda for destinada \u00e0 remoldagem, recapeamento, recauchutagem ou processo similar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 2\u00ba &nbsp;Em rela\u00e7\u00e3o \u00e0s opera\u00e7\u00f5es descritas no artigo anterior, os contribuintes do ICMS dever\u00e3o:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I &#8211; emitir, diariamente, documento fiscal para documentar o recebimento de pneus usados, quando o remetente n\u00e3o for contribuinte obrigado \u00e0 emiss\u00e3o de documento fiscal, consignando no campo \u201cINFORMA\u00c7\u00d5ES COMPLEMENTARES\u201d a seguinte express\u00e3o: \u201cProdutos usados isentos do ICMS, coletados de consumidores finais &#8211; Conv\u00eanio ICMS 33\/10.\u201d;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II &#8211; emitir documento fiscal para documentar a sa\u00edda dos produtos coletados, consignando no campo \u201cINFORMA\u00c7\u00d5ES COMPLEMENTARES\u201d a seguinte express\u00e3o: \u201cProdutos usados isentos do ICMS nos termos do Conv\u00eanio ICMS 33\/10.\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Art. 3\u00ba &nbsp;Este Decreto entra em vigor na data da sua publica\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rio Branco-Acre, 23 de abril de 2015, 127\u00ba da Rep\u00fablica, 113\u00ba do Tratado de Petr\u00f3polis e 54 \u00ba do Estado do Acre.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Regulamenta o Conv\u00eanio de ICMS n\u00ba 33, de 26 de mar\u00e7o de 2010, que concede isen\u00e7\u00e3o do ICMS nas sa\u00eddas de pneus usados.<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[32,3],"tags":[35],"class_list":["post-16503","post","type-post","status-publish","format-standard","hentry","category-decretos","category-legislacao","tag-icms"],"acf":[],"_links":{"self":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/16503","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/types\/post"}],"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=16503"}],"version-history":[{"count":0,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/16503\/revisions"}],"wp:attachment":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}