Art. 76. O impôsto, obedecido o grau de parentesco e o valor da herança ou legado, será calculado progressivamente sôbre a totalidade dos bens ou direitos que couberem a cada herdeiro ou legatário, de acôrdo com a seguinte tabela:

IMPÔSTO DE TRANSMISSÃO "CAUSA MORTIS"

<table border="1" cellpadding="0" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse; "> <tbody><tr> <td valign="top" style="width: 1px; border-left: medium none; border-right: medium none; border-top: 1.0pt solid black; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm"></td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

Classe I</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

Classe II</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

Classe III</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: 1.0pt solid black; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

Classe IV</td> <td valign="top" style="width: 1px; border-left: medium none; border-right: 1.0pt solid black; border-top: 1.0pt solid black; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

Classe V</td> <td valign="top" style="width: 1px; border-left: medium none; border-right: 1.0pt solid black; border-top: 1.0pt solid black; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

Classe VI</td> <td valign="top" style="width: 1px; border-left: medium none; border-right: medium none; border-top: 1.0pt solid black; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
Classe VII</td> </tr> <tr> <td valign="top" style="width: 1px; border-left: medium none; border-right: medium none; border-top: 1.0pt solid black; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

Grau de parentesco</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

Até 5 vêzes o salário mínimo mensal vigente no Distrito Federal</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

De mais de 5 vêzes o salário mínimo mensal vigente no Distrito Federal até Cr$ 300.000,00</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

De mais de Cr$ 300.000,00 até Cr$ 500.000,00</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

De mais de 500.000,00 até Cr$ 500.000,00 Cr$ 1.000.000,00</td> <td valign="top" style="width: 1px; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

De mais de Cr$ 1.000.000,00 até Cr$ 1.000.000,00 Cr$ 2.000.000,00</td> <td valign="top" style="width: 1px; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

De mais de Cr$ 2.000.000,00 até Cr$ 5.000.000,00</td> <td valign="top" style="width: 1px; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
Mais de Cr$ 5.000.000,00</td> </tr> <tr> <td valign="top" style="width: 1px; border-left: medium none; border-right: 1.0pt solid black; border-top: 1.0pt solid black; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

Alínea 1 - Ascendente, descendente e cônjuges</td> <td valign="top" style="width: 1px; border-left: medium none; border-right: medium none; border-top: 1.0pt solid black; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

Isento</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

2%</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: medium none; border-top: 1.0pt solid black; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

5%</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: 1.0pt solid black; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

10%</td> <td valign="top" style="width: 1px; border-left: medium none; border-right: 1.0pt solid black; border-top: 1.0pt solid black; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

15%</td> <td valign="top" style="width: 1px; border-left: medium none; border-right: 1.0pt solid black; border-top: 1.0pt solid black; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

20%</td> <td valign="top" style="width: 1px; border-left: medium none; border-right: medium none; border-top: 1.0pt solid black; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

25%</td> </tr> <tr> <td valign="top" style="width: 1px; border-left: medium none; border-right: medium none; border-top: 1.0pt solid black; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

Alínea 2 - Colaterais, 2º grau</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

"</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

25%</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

30%</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

35%</td> <td valign="top" style="width: 1px; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

40%</td> <td valign="top" style="width: 1px; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

45%</td> <td valign="top" style="width: 1px; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

50%</td> </tr> <tr> <td valign="top" style="width: 1px; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

Alínea 3 - Colaterais, 3º grau</td> <td valign="top" style="width: 1px; border: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

"</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

30%</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

35%</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

40%</td> <td valign="top" style="width: 1px; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

45%</td> <td valign="top" style="width: 1px; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: medium none; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

50%</td> <td valign="top" style="width: 1px; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

55%</td> </tr> <tr> <td valign="top" style="width: 1px; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

Alínea 4 - Outros parentes ou estranhos</td> <td valign="top" style="width: 1px; border-left: medium none; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

"</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

40%</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

45%</td> <td valign="top" style="width: 1px; border-left: 1.0pt solid black; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

50%</td> <td valign="top" style="width: 1px; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

55%</td> <td valign="top" style="width: 1px; border-left: medium none; border-right: 1.0pt solid black; border-top: medium none; border-bottom: 1.0pt solid black; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

60%</td> <td valign="top" style="width: 1px; border-left: medium none; border-right: medium none; border-top: medium none; border-bottom: 1.0pt solid black; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">

65%</td> </tr> </tbody></table>

Orç. 277.309 - Mapa 1 - Pág. 78.

§ 1º - O impôsto é calculado em cada classe sôbre a porção do valor da herança ou legado compreendido nos respectivos limites.

§ 2º - Serão acrescidos aos quinhões, para efeito de tributação, as quotas partes dos valôres dedutíveis do montante, na forma do art. 83.