LEI Nº 23.287, DE 24 DE MARÇO DE 2025
Altera a Lei nº 11.651, de 26 de dezembro de 1991, que institui o Código Tributário do Estado de Goiás, e revoga a Lei nº 23.173, de 26 de dezembro de 2024.
<p class="tablepocp" align="center" style="text-align:center"><b><span style="background:white">LEI Nº 23.287, DE 24 DE MARÇO DE 2025</span></b></p><p class="tablepocp" align="center" style="text-align:center"><span style="background:white"> </span></p><p class="tablepocp" style="margin-left:86.05pt;text-align:justify"><span style="background:white">Altera a Lei nº 11.651, de 26 de dezembro de 1991, queinstitui o Código Tributário do Estado de Goiás, e revoga a Lei nº 23.173, de26 de dezembro de 2024.</span></p><p class="tablepocp" style="margin-left:86.05pt;text-align:justify"><span style="background:white"> </span></p><p class="tablepocp" style="text-align:justify;text-indent:28.7pt"><b><span style="background:white">A ASSEMBLEIA LEGISLATIVA DO ESTADO DE GOIÁS</span></b><span style="background:white">, nos termos do art. 10 da Constituição Estadual,decreta e eu sanciono a seguinte Lei:</span></p><p class="tablepocp" style="text-align:justify;text-indent:28.7pt"><span style="background:white"> </span></p><p class="tablepocp" style="text-align:justify;text-indent:28.7pt"><span style="background:white">Art. 1º A Lei nº 11.651, de 26 de dezembro de 1991,passa a vigorar com as seguintes alterações:</span></p><p class="tablepocp" style="text-align:justify;text-indent:28.7pt"><span style="background:white"> </span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify;text-indent:17.2pt"><span style="background:white">"Art. 94. ........................................................</span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify;text-indent:17.2pt"><span style="background:white"> </span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify"><span style="background:white">....................................................................................</span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify"><span style="background:white"> </span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify;text-indent:17.2pt"><span style="background:white">XV - motocicleta, ciclomotor, triciclo emotoneta até 150 cc com 6 (seis) anos ou mais de uso.</span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify;text-indent:17.2pt"><span style="background:white"> </span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify"><span style="background:white">............................................................................."(NR)</span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify"><span style="background:white"> </span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify;text-indent:17.2pt"><span style="background:white">"Art. 95........................................................</span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify;text-indent:17.2pt"><span style="background:white"> </span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify"><span style="background:white">...................................................................................</span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify"><span style="background:white"> </span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify;text-indent:17.2pt"><span style="background:white">III -..............................................................</span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify;text-indent:17.2pt"><span style="background:white"> </span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify"><span style="background:white">...................................................................................</span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify"><span style="background:white"> </span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify;text-indent:17.2pt"><span style="background:white">b) entidades religiosas e templos dequalquer culto, inclusive suas organizações assistenciais e beneficentes;</span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify;text-indent:17.2pt"><span style="background:white"> </span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify"><span style="background:white">..................................................................................</span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify"><span style="background:white"> </span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify;text-indent:17.2pt"><span style="background:white">f) empresa pública prestadora de serviçopostal.</span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify;text-indent:17.2pt"><span style="background:white"> </span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify"><span style="background:white">........................................................................"(NR)</span></p><p class="tablepocp" style="margin-left:28.7pt;text-align:justify"><span style="background:white"> </span></p><p class="tablepocp" style="text-align:justify;text-indent:28.7pt"><span style="background:white">Art. 2º Fica revogada a Lei nº 23.173, de 26 dedezembro de 2024.</span></p><p class="tablepocp" style="text-align:justify;text-indent:28.7pt"><span style="background:white"> </span></p><p class="tablepocp" style="text-align:justify;text-indent:28.7pt"><span style="background:white">Art. 3º Esta Lei entra em vigor na data de suapublicação e produz efeitos a partir de:</span></p><p class="tablepocp" style="text-align:justify;text-indent:28.7pt"><span style="background:white"> </span></p><p class="tablepocp" style="text-align:justify;text-indent:28.7pt"><span style="background:white">I - 26 de dezembro de 2024, quanto ao art. 2º destaLei; e</span></p><p class="tablepocp" style="text-align:justify;text-indent:28.7pt"><span style="background:white"> </span></p><p class="tablepocp" style="text-align:justify;text-indent:28.7pt"><span style="background:white">II - 1º de janeiro de 2026, quanto ao inciso XV doart. 94 da Lei nº 11.651, de 1991.</span></p><p class="tablepocp" style="text-align:justify;text-indent:28.7pt"><span style="background:white"> </span></p><p class="tablepocp" style="text-align:justify;text-indent:28.7pt"><span style="background:white">Goiânia, 24 de março de 2025; 137º da República.</span></p><p class="tablepocp" style="text-align:justify;text-indent:28.7pt"><span style="background:white"> </span></p><p class="tablepocp" align="center" style="text-align:center"><span style="background:white">RONALDO CAIADO</span></p><p class="tablepocp" align="center" style="text-align:center"><span style="background:white">Governador do Estado</span></p><style>@font-face { font-family: "Cambria Math"; } p.tablepocp, li.tablepocp, div.tablepocp { margin: 0cm; line-height: 10pt; font-size: 8pt; font-family: Arial, sans-serif; } span.tablepocpChar { font-family: Arial, sans-serif; } .MsoChpDefault { font-size: 10pt; } @page WordSection1 { size: 241pt 842pt; margin: 0cm; } div.WordSection1 { page: WordSection1; } body{word-wrap:break-word}</style>