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<p> </p><h2>Legislação Principal</h2><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Leis_Tributarias/2009/Lei13974_2009.htm">Lei nº 13.974/2009</a><br></p><p>Dispõe sobre o Imposto Sobre Transmissão “Causa Mortis" e Doação de Quaisquer Bens ou Direitos – ICD. </p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Decretos/2010/Dec35985_2010.htm">Decreto nº 35.985/2010</a></p><p>Regulamenta a Lei n° 13.974/2009. </p><p><br></p><h2>Legislação Complementar</h2><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Decretos/1998/dec20363_98.htm">Decreto nº 20.363/1998</a></p><p>Estabelece sistemática de parcelamento de débitos do ICD e traz orientações aos tabeliães, escrivães e oficiais de registro de imóvel.</p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Portarias/2020/Port048_2020.htm">Portaria SF nº 048/2020</a></p><p>Autoriza o tabelião a proceder, por meio eletrônico, ao cadastramento de processos relativos ao ICD.</p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Portarias/2013/Port269_2013.htm">Portaria SF nº 269/2013</a></p><p>Disciplina a prestação das informações necessárias ao controle do ICD.</p><p><a href="/Legislacao/Tributaria/Documents/legislacao/Portarias/2010/Port036_2010.htm">Portaria SF nº 036/2010</a></p><p>Estabelece os parâmetros relativos à avaliação de bens, direitos e créditos, para efeito de determinação do respectivo valor venal correspondente à base de cálculo do ICD.</p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Portarias/2007/Port142_2007.htm">Portaria SF nº 142/2007</a></p><p>Estabelece procedimentos relativos à cobrança do ICD.</p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Portarias/2002/Port250_2002.htm">Portaria SF nº 250/2002</a></p><p>Dispõe sobre a adoção de medidas que permitam um maior controle do ICD.</p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Portarias/1989/Port344_89.htm">Portaria SF nº 344/1989</a></p><p>Delega competência para reconhecimento dos casos de não incidência e de isenção do ICD. </p><p><br></p><h2>Programas de Recuperação de Crédito Tributário</h2><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Leis_Complementares_Estadual/2021/LCE465_2021.htm">Lei Complementar nº 465/2021</a><br></p><p><span style="font-size:13px;">Institui Programa Especial de Recuperação de Créditos Tributários - PERC – ICD.</span><br></p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Leis_Complementares_Estadual/2019/LCE416_2019.htm">Lei Complementar nº 416/2019</a></p><p>Institui Programa Especial de Recuperação de Créditos Tributários - PERC – ICD.</p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Leis_Complementares_Estadual/2017/LCE374_2017.htm">Lei Complementar nº 374/ 2017</a></p><p>Institui o Programa Especial de Recuperação de Créditos Tributários – PERC – ICD.<br></p><p><br></p><h2>Legislação Não Vigente</h2><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Leis_Tributarias/2000/LEI11920_2000.htm">Lei nº 11.920/2000</a> </p><p>Modifica a alíquota ICD.</p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Leis_Tributarias/1996/Lei11413_96.htm">Lei nº 11.413/1996</a> </p><p>Modifica a tributação do ICD.<br></p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Leis_Tributarias/1989/Lei10260_89.htm">Lei nº 10.260/1989</a></p><p>Institui o Imposto Sobre Transmissão “Causa Mortis" e Doação de Quaisquer Bens ou Direitos – ICD.</p><p><a href="/Legislacao/Tributaria/Documents/Legislacao/Decretos/1989/Dec13561_89.htm">Decreto nº 13.561/1989</a></p><p>Regulamenta a Lei nº 10.260/1989.<br></p><p><font size="2" face="Verdana" class="ms-rteForeColor-8"></font><span style="line-height:115%;font-family:verdana, sans-serif;font-size:10pt;"><span style="line-height:115%;font-family:verdana, sans-serif;font-size:10pt;"></span></span></p></div>]]>
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| 4775
| <![CDATA[<span style="font-size:13px;">Institui Programa Especial de Recuperação de Créditos Tributários - PERC – ICD.</span>]]>
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