DECRETO Nº 49.305, DE 03 DE OUTUBRO DE 2024
ALTERA O ART. 2º DO TÍTULO I, DO LIVRO VI, DO DECRETO Nº 27.427 DE 17 DE NOVEMBRO DE 2000 (RICMS).
DECRETO Nº 49.305 DE 03 DE OUTUBRO DE 2024ALTERA O ART. 2º DO TÍTULO I, DO LIVROVI, DO DECRETO Nº 27.427 DE 17 DE NOVEMBRODE 2000 (RICMS).O GOVERNADOR DO ESTADO DO RIO DE JANEIRO, no uso dasatribuições conferidas pelo inciso IV, do art. 145, da Constituição doEstado do Rio de Janeiro, considerando a publicação do Decreto nº49.304, bem como o disposto no processo nº SEI-040083/000949/2022,DECRETA:Art. 1º - O Art. 2º, do título I, do livro VI, do Decreto nº 27.427, de 17de novembro de 2000 (RICMS), passa a vigorar com a seguinte redação,renumerando-se o § anterior:"Art. 2º (...)§ 1º (...)§ 2º As disposições previstas no presente livro não se aplicamà pessoa jurídica que desempenhe a atividade de operadorlogístico, segundo definição dada pelo Decreto nº49.304 de 03 de outubro de 2024, nos casos das obrigaçõesacessórias relacionadas à escrituração e emissão de documentosfiscais decorrentes das saídas e entradas de mercadoriasde terceiros do seu estabelecimento, quando acompanhadasdos respectivos documentos fiscais obrigatórios, indicandoo destinatário final da mercadoria ou nos casos de depósitotemporário." 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