RESOLUÇÃO PGE Nº 52, DE 15 DE OUTUBRO DE 2026

Altera os dispositivos que especifica da Resolução PGE nº 9, de 16 de fevereiro de 2024.

<main class="css-1wnt0vm"></main><div id="govsp-topbarGlobal" class="blu-e" style="box-shadow:0px 3px 9px #00000030 !important;z-index:5"></div><div class="css-1kz6g9a"><div class="css-1nw51d8"><div style="margin: auto;"><div class="css-1e09a5c"><div title="HTML Viewer"><p align="center" style="margin-top:0; margin-right: 0.9114583333333334%; margin-bottom:0; margin-left: 9.375%; text-align:center; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">RESOLUÇÃO PGE Nº 52, DE 15 DE OUTUBRO DE 2026</span></b></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 29.557291666666668%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:normal; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><i style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">Altera os dispositivos que especifica da Resolução PGE nº 9, de 16 de fevereiro de 2024.</span></i></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">A <b style="background-color: transparent !important; ; background-color: transparent !important;">PROCURADORA GERAL DO ESTADO</b>, no uso de suas atribuições legais;</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">CONSIDERANDO</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o disposto no artigo 99, VI, da Constituição Estadual;</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">CONSIDERANDO</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o disposto no artigo 7º, II, da Lei Complementar nº 1.270, de 25 de agosto de 2015;</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">CONSIDERANDO</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o disposto nos artigos 25 a 28 da Lei nº 17.843, de 7 de novembro de 2023;</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">CONSIDERANDO</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o disposto na Resolução Conjunta CC/PGE-1, de 6 de agosto de 2026,</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">RESOLVE:</span></b></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">Artigo 1º</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - Os dispositivos adiante indicados da Resolução PGE nº 9, de 16 de fevereiro de 2024, passam a vigorar com a seguinte redação:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">I </span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">- os incisos I e II do § 2º do artigo 1º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">1</b>. aos débitos garantidos parcial ou integralmente por penhora de dinheiro, créditos, fiança bancária, seguro garantia, bens imóveis e bens móveis passíveis de efetiva alienação por iniciativa particular ou leilão judicial; </span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">2</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">. às execuções embargadas ou impugnadas por qualquer meio judicial, salvo se o executado concordar com a extinção do processo sem quaisquer ônus ao Poder Público.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">II </span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">- os incisos I e II do § 1º do artigo 2º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">1</b>. as informações patrimoniais e relativas à atividade do devedor; ou </span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">2</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">. a compatibilidade entre o valor da dívida ativa objeto de cada execução fiscal e:” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">III</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - do artigo 3º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">a)</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o § 1º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">§ 1º</b> - Antes da averbação, deverá ser expedida notificação para o devedor efetuar o pagamento do débito, atualizado monetariamente, acrescido de juros, multa e demais consectários nele indicados, no prazo de 15 (quinze) dias, a contar do recebimento da notificação.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">b)</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o § 2º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">§ 2º</b> - A notificação será expedida para o endereço do devedor, por via eletrônica ou postal, e será considerada entregue depois de decorridos 15 (quinze) dias da data da expedição.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">c)</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o § 4º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">§ 4º</b> - Em caso de ausência de endereço, a notificação será feita por edital publicado no Diário Oficial do Estado - DOE.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">IV</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - os incisos I, II e III do § 2º do artigo 4º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">1</b>. bens imóveis não gravados;</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">2</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">. bens imóveis gravados; </span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">3</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">. demais bens e direitos passíveis de registro.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">V</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - o inciso II do artigo 5º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">II</b> - de empresa com falência decretada, sem prejuízo da possibilidade de averbação de bens e direitos titularizados por eventuais responsáveis;” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">VI</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - do artigo 7º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">a)</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o <i style="background-color: transparent !important; ; background-color: transparent !important;">caput</i>:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">Artigo 7º</b> - Averbada a certidão de dívida ativa nos órgãos de registro de bens e direitos, o devedor será notificado para, querendo, apresentar impugnação no prazo de 15 (quinze) dias, a contar do recebimento da notificação.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">b)</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o § 3º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">§ 3º</b> - Em caso de ausência de endereço, a notificação será feita por edital publicado no Diário Oficial do Estado - DOE.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">VII</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - o <i style="background-color: transparent !important; ; background-color: transparent !important;">caput</i> do artigo 8º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">Artigo 8º</b> - Na impugnação, que será protocolada exclusivamente em processo administrativo eletrônico, o devedor poderá:” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">VIII</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - do artigo 10:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">a)</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o <i style="background-color: transparent !important; ; background-color: transparent !important;">caput</i>:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">Artigo 10</b> - A impugnação será apreciada pela Procuradoria da Dívida Ativa no prazo de até 30 (trinta) dias, contados do primeiro dia útil após o seu protocolo em processo administrativo eletrônico, prorrogáveis por igual período.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">b)</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o parágrafo único:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">Parágrafo único</b> - A Procuradoria da Dívida Ativa poderá notificar o devedor para apresentar informações complementares no prazo de 15 (quinze) dias, prorrogando-se o início do prazo previsto no <i style="background-color: transparent !important; ; background-color: transparent !important;">caput</i> para a data da nova manifestação do interessado.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">IX</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - do artigo 12:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">a)</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o <i style="background-color: transparent !important; ; background-color: transparent !important;">caput</i>:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">Artigo 12</b> - O interessado poderá interpor recurso administrativo contra a decisão da Procuradoria da Dívida Ativa no prazo de 15 (quinze) dias.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">b)</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o § 1º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">§ 1º</b> - O recurso administrativo será protocolado exclusivamente em processo administrativo eletrônico e deverá expor, de forma clara e objetiva, os fundamentos do pedido de reexame.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">c)</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o § 2º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">§ 2º</b> - Caso a Procuradoria da Dívida Ativa não reconsidere a decisão, encaminhará o recurso ao Subprocurador Geral do Contencioso Tributário-Fiscal, que decidirá no prazo de 30 (trinta) dias, prorrogáveis por igual período.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">X</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - o parágrafo único do artigo 15:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">Parágrafo único</b> - O cancelamento da averbação pré-executória deverá ser realizado no prazo máximo de 15 (quinze) dias contados da data da ocorrência das hipóteses descritas nos incisos I a III ou, no caso do inciso IV, no prazo estabelecido na decisão judicial.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">XI</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - o <i style="background-color: transparent !important; ; background-color: transparent !important;">caput</i> e os incisos I, II e III do artigo 17:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">Artigo 17</b> - O Procedimento Administrativo de Reconhecimento de Responsabilidade - PARR será instaurado por iniciativa da Procuradoria da Dívida Ativa contra o terceiro cuja responsabilidade se pretenda apurar, devendo indicar especificamente as situações, ainda que indiciárias, que dão ensejo à incidência da norma de responsabilização, que conterá, no mínimo, as seguintes informações:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">I</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - identificação do devedor principal dos débitos inscritos em dívida ativa objeto do procedimento;</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">II</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - identificação do terceiro cuja responsabilidade se pretende apurar;</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">III</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - os elementos de fato que caracterizam a hipótese de responsabilidade;” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">XII</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - do artigo 18:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">a)</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o <i style="background-color: transparent !important; ; background-color: transparent !important;">caput</i>:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">Artigo 18</b> - Atendidos os requisitos previstos nesta Resolução, o PARR será iniciado mediante a notificação, via eletrônica ou postal, do terceiro ao qual se imputa a responsabilidade, para, querendo, apresentar impugnação no prazo de 15 (quinze) dias, a contar do recebimento da notificação.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">b)</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o § 3º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">§ 3º</b> - Em caso de ausência de endereço, a notificação será feita por edital publicado no Diário Oficial do Estado - DOE.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">c)</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o § 4º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">§ 4º</b> - Será franqueada ao interessado, mediante acesso ao processo administrativo eletrônico, a consulta ao procedimento instaurado, contendo os respectivos documentos e as informações relacionadas à cobrança.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">XIII</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - do artigo 19:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">a)</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o <i style="background-color: transparent !important; ; background-color: transparent !important;">caput</i>:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">Artigo 19</b> - A impugnação será apresentada exclusivamente por meio de processo administrativo eletrônico e deverá trazer elementos aptos para demonstrar a ausência de responsabilidade pelas dívidas.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">b)</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o item 2 do § 1º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">2</b>. cópia dos documentos que demonstrem a ausência de responsabilidade em relação às dívidas em cobrança.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">XIV</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - o <i style="background-color: transparent !important; ; background-color: transparent !important;">caput</i> do artigo 20:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">Artigo 20</b> - A impugnação será apreciada pela Procuradoria da Dívida Ativa no prazo de até 30 (trinta) dias, prorrogáveis por igual período.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">XV</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - do artigo 21:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">a)</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o <i style="background-color: transparent !important; ; background-color: transparent !important;">caput</i>:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">Artigo 21</b> - O interessado será notificado da decisão pelo e-mail informado na impugnação, sendo-lhe facultado interpor recurso administrativo no prazo de 15 (quinze) dias, sem efeito suspensivo.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">b)</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o § 1º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">§ 1º</b> - O recurso administrativo será apresentado através do mesmo processo administrativo eletrônico e deverá expor, de forma clara e objetiva, os fundamentos do pedido de reexame, atendendo aos requisitos previstos na legislação processual civil.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">c)</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> o § 2º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">§ 2º</b> - Caso a Procuradoria da Dívida Ativa não reconsidere a decisão, encaminhará o recurso ao Subprocurador Geral do Contencioso Tributário-Fiscal, que decidirá no prazo de 30 (trinta) dias, prorrogáveis por igual período.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">XVI</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - o § 1º do artigo 22:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">§ 1º</b> - A rejeição da impugnação ou do recurso administrativo implicará a sensibilização dos sistemas de controle da dívida ativa e poderá ter efeito sobre todos os débitos fiscais já inscritos ou que vierem a ser inscritos, que estiverem em fase de cobrança judicial ou não, em nome do devedor principal dos créditos inscritos em dívida ativa objeto do procedimento, desde que presentes os mesmos elementos de fato e de direito que justificaram a prévia imputação de responsabilidade.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">XVII</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - o artigo 23:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">Artigo 23</b> - O Procedimento Administrativo de Reconhecimento de Responsabilidade - PARR observará, no que couber, as disposições da Lei nº 10.177, de 30 de dezembro de 1998.” (NR)</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">Artigo 2º</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - A Resolução PGE nº 9, de 16 de fevereiro de 2024, passa a vigorar acrescida dos seguintes dispositivos:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">I</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - do § 5º no artigo 3º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">§ 5º</b> - O peticionamento administrativo, a impugnação ou a celebração de transação relativos ao débito, posteriores à inscrição em dívida ativa, suprem a falta da notificação de que trata este artigo.”</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">II</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - dos §§ 2º e 3º no artigo 6º, passando o atual parágrafo único a vigorar como § 1º:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">§ 2º</b> - A averbação poderá ser realizada ainda que os débitos já estejam em cobrança em processo de execução fiscal, quando a medida se mostrar útil à preservação de bens ou direitos necessários à garantia dos débitos em cobrança.</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">§ 3º</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - A averbação pré-executória poderá, ainda, ser efetivada quando acordada em transação ou negociação administrativa.”</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">III</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - dos §§ 1º e 2º no artigo 17:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">§ 1º</b> - O procedimento de que trata este Capítulo destina-se à apuração da responsabilidade de terceiros, sócios, administradores, pessoas relacionadas e demais responsáveis, decorrente de ato ilícito previsto na legislação tributária, civil ou empresarial, nos termos do artigo 28 da Lei nº 17.843, de 7 de novembro de 2023.</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">§ 2º</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - O procedimento previsto neste Capítulo não se aplica à inclusão de terceiros nos sistemas de controle da dívida ativa em decorrência:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">1</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">. da responsabilidade ilimitada ou da ausência de personalidade jurídica própria ou autônoma em relação ao devedor dos débitos inscritos em dívida ativa objeto do procedimento; e</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">2</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">. da realização das operações societárias a que se refere o artigo 132, <i style="background-color: transparent !important; ; background-color: transparent !important;">caput</i>, da Lei federal nº 5.172, de 25 de outubro de 1966 (Código Tributário Nacional), ressalvada a cisão parcial.”</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">IV</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - do § 5º no artigo 18:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left: 19.661458333333336%; text-align:justify; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">“<b style="background-color: transparent !important; ; background-color: transparent !important;">§ 5º</b> - O peticionamento administrativo, a impugnação ou a celebração de transação relativos ao débito, posteriores à instauração do procedimento, suprem a falta da notificação de que trata este artigo.”</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">Artigo 3º</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - Esta resolução entra em vigor na data da sua publicação, revogando-se os seguintes dispositivos da Resolução PGE nº 9, de 16 de fevereiro de 2024:</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">I </span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">- o artigo 13;</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">II</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - o inciso V do artigo 15;</span></span></span></span></span></p><p style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:justify; text-indent: 19.684895833333336%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:150%; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">III</span></b><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"> - o item 3 do § 1º do artigo 19.</span></span></span></span></span></p><p align="center" style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:center; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:normal; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">INÊS MARIA DOS SANTOS COIMBRA</span></b></span></span></span></span></p><p align="center" style="margin-top:0; margin-right: 1.0416666666666665%; margin-bottom:0; margin-left:0; text-align:center; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-size:12pt; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="line-height:normal; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="text-autospace:none; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><span style="font-family:Calibri,sans-serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;"><b style="background-color: transparent !important; ; background-color: transparent !important;"><span style="font-family:&quot; Times New Roman&quot; ,serif; background-color: transparent !important; background-color: transparent !important; font-size:16px; line-height:1.5; font-family:'Open Sans',sans-serif; color:rgb(0,0,0) !important; overflow-wrap: break-word;">Procuradora Geral do Estado</span></b></span></span></span></span></p></div></div></div></div></div><style>:root, :host { --fa-font-solid: normal 900 1em/1 "Font Awesome 6 Free"; --fa-font-regular: normal 400 1em/1 "Font Awesome 6 Free"; --fa-font-light: normal 300 1em/1 "Font Awesome 6 Pro"; --fa-font-thin: normal 100 1em/1 "Font Awesome 6 Pro"; --fa-font-duotone: normal 900 1em/1 "Font Awesome 6 Duotone"; --fa-font-duotone-regular: normal 400 1em/1 "Font Awesome 6 Duotone"; --fa-font-duotone-light: normal 300 1em/1 "Font Awesome 6 Duotone"; --fa-font-duotone-thin: normal 100 1em/1 "Font Awesome 6 Duotone"; --fa-font-brands: normal 400 1em/1 "Font Awesome 6 Brands"; --fa-font-sharp-solid: normal 900 1em/1 "Font Awesome 6 Sharp"; 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} .css-1qtz3dl { box-sizing: border-box; display: flex; flex-flow: row wrap; width: 100%; margin: 0px; } @media (min-width: 900px) { .css-1qtz3dl { margin-top: -24px; } .css-1qtz3dl > .MuiGrid-item { padding-top: 24px; }} @media (min-width: 900px) { .css-1qtz3dl { width: calc(100% + 24px); margin-left: -24px; } .css-1qtz3dl > .MuiGrid-item { padding-left: 24px; }} .css-1ha4th6 { box-sizing: border-box; margin: 0px; flex-direction: row; flex-basis: 100%; -webkit-box-flex: 0; flex-grow: 0; max-width: 100%; } @media (min-width: 600px) { .css-1ha4th6 { flex-basis: 100%; -webkit-box-flex: 0; flex-grow: 0; max-width: 100%; }} @media (min-width: 900px) { .css-1ha4th6 { flex-basis: 25%; -webkit-box-flex: 0; flex-grow: 0; max-width: 25%; }} @media (min-width: 1200px) { .css-1ha4th6 { flex-basis: 25%; -webkit-box-flex: 0; flex-grow: 0; max-width: 25%; }} @media (min-width: 1536px) { .css-1ha4th6 { flex-basis: 25%; -webkit-box-flex: 0; flex-grow: 0; max-width: 25%; }} .css-xavrb { width: 100%; display: flex; 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tab-size: unset; table-layout: unset; text-align: unset; text-align-last: unset; text-anchor: unset; text-combine-upright: unset; text-decoration: unset; text-decoration-skip-ink: unset; text-emphasis: unset; text-emphasis-position: unset; text-indent: unset; text-overflow: unset; text-shadow: unset; text-size-adjust: unset; text-transform: unset; text-underline-offset: unset; text-underline-position: unset; touch-action: unset; transform: unset; transform-box: unset; transform-origin: unset; transform-style: unset; transition: all 0.5s ease 0s; translate: unset; user-select: unset; vector-effect: unset; vertical-align: unset; visibility: unset; border-spacing: unset; -webkit-box-align: unset; -webkit-box-decoration-break: unset; -webkit-box-direction: unset; -webkit-box-flex: unset; -webkit-box-ordinal-group: unset; -webkit-box-orient: unset; -webkit-box-pack: unset; -webkit-box-reflect: unset; -webkit-highlight: unset; -webkit-line-break: unset; -webkit-line-clamp: unset; -webkit-mask-box-image: unset; -webkit-mask: unset; -webkit-mask-composite: unset; -webkit-print-color-adjust: unset; -webkit-rtl-ordering: unset; -webkit-ruby-position: unset; -webkit-tap-highlight-color: unset; -webkit-text-combine: unset; -webkit-text-decorations-in-effect: unset; -webkit-text-fill-color: unset; -webkit-text-security: unset; -webkit-text-stroke: unset; -webkit-user-drag: unset; -webkit-user-modify: unset; white-space: unset; widows: unset; width: unset; will-change: unset; word-break: unset; word-spacing: unset; x: unset; y: unset; z-index: unset; } .css-18ireqi:hover { box-shadow: rgb(204, 204, 204) 0px 0px 0px inset; background: rgb(255, 255, 255); } .css-18ireqi:active { box-shadow: rgb(204, 204, 204) 0px 2px 5px inset; background: rgb(240, 240, 240); } .css-rpv7qg { color: rgb(0, 0, 0); font-family: unset; font-feature-settings: unset; font-kerning: unset; font-optical-sizing: unset; font-palette: unset; font-size: 18px; font-stretch: unset; font-style: unset; font-synthesis: unset; font-variant: unset; 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} .fa-badge-percent::before { content: "&#63046;"; } .fa-badger-honey::before { content: "&#63156;"; } .fa-bags-shopping::before { content: "&#63559;"; } .fa-balance-scale::before { content: "&#62030;"; } .fa-balance-scale-left::before { content: "&#62741;"; } .fa-balance-scale-right::before { content: "&#62742;"; } .fa-ball-pile::before { content: "&#63358;"; } .fa-ballot::before { content: "&#63282;"; } .fa-ballot-check::before { content: "&#63283;"; } .fa-ban::before { content: "&#61534;"; } .fa-band-aid::before { content: "&#62562;"; } .fa-bandcamp::before { content: "&#62165;"; } .fa-barcode::before { content: "&#61482;"; } .fa-barcode-alt::before { content: "&#62563;"; } .fa-barcode-read::before { content: "&#62564;"; } .fa-barcode-scan::before { content: "&#62565;"; } .fa-bars::before { content: "&#61641;"; } .fa-baseball::before { content: "&#62514;"; } .fa-baseball-ball::before { content: "&#62515;"; } .fa-basketball-ball::before { content: "&#62516;"; } .fa-basketball-hoop::before { content: "&#62517;"; } .fa-bat::before { content: "&#63157;"; } .fa-bath::before { content: "&#62157;"; } .fa-battery-bolt::before { content: "&#62326;"; } .fa-battery-empty::before { content: "&#62020;"; } .fa-battery-full::before { content: "&#62016;"; } .fa-battery-half::before { content: "&#62018;"; } .fa-battery-quarter::before { content: "&#62019;"; } .fa-battery-slash::before { content: "&#62327;"; } .fa-battery-three-quarters::before { content: "&#62017;"; } .fa-battle-net::before { content: "&#63541;"; } .fa-bed::before { content: "&#62006;"; } .fa-beer::before { content: "&#61692;"; } .fa-behance::before { content: "&#61876;"; } .fa-behance-square::before { content: "&#61877;"; } .fa-bell::before { content: "&#61683;"; } .fa-bell-exclamation::before { content: "&#63560;"; } .fa-bell-plus::before { content: "&#63561;"; } .fa-bell-school::before { content: "&#62933;"; } .fa-bell-school-slash::before { content: "&#62934;"; } .fa-bell-slash::before { content: "&#61942;"; } .fa-bells::before { content: "&#63359;"; } .fa-bezier-curve::before { content: "&#62811;"; } .fa-bible::before { content: "&#63047;"; } .fa-bicycle::before { content: "&#61958;"; } .fa-biking::before { content: "&#63562;"; } .fa-biking-mountain::before { content: "&#63563;"; } .fa-bimobject::before { content: "&#62328;"; } .fa-binoculars::before { content: "&#61925;"; } .fa-biohazard::before { content: "&#63360;"; } .fa-birthday-cake::before { content: "&#61949;"; } .fa-bitbucket::before { content: "&#61809;"; } .fa-bitcoin::before { content: "&#62329;"; } .fa-bity::before { content: "&#62330;"; } .fa-black-tie::before { content: "&#62078;"; } .fa-blackberry::before { content: "&#62331;"; } .fa-blanket::before { content: "&#62616;"; } .fa-blender::before { content: "&#62743;"; } .fa-blender-phone::before { content: "&#63158;"; } .fa-blind::before { content: "&#62109;"; } .fa-blog::before { content: "&#63361;"; } .fa-blogger::before { content: "&#62332;"; } .fa-blogger-b::before { content: "&#62333;"; } .fa-bluetooth::before { content: "&#62099;"; } .fa-bluetooth-b::before { content: "&#62100;"; } .fa-bold::before { content: "&#61490;"; } .fa-bolt::before { content: "&#61671;"; } .fa-bomb::before { content: "&#61922;"; } .fa-bone::before { content: "&#62935;"; } .fa-bone-break::before { content: "&#62936;"; } .fa-bong::before { content: "&#62812;"; } .fa-book::before { content: "&#61485;"; } .fa-book-alt::before { content: "&#62937;"; } .fa-book-dead::before { content: "&#63159;"; } .fa-book-heart::before { content: "&#62617;"; } .fa-book-medical::before { content: "&#63462;"; } .fa-book-open::before { content: "&#62744;"; } .fa-book-reader::before { content: "&#62938;"; } .fa-book-spells::before { content: "&#63160;"; } .fa-book-user::before { content: "&#63463;"; } .fa-bookmark::before { content: "&#61486;"; } .fa-books::before { content: "&#62939;"; } .fa-books-medical::before { content: "&#63464;"; } .fa-boot::before { content: "&#63362;"; } .fa-booth-curtain::before { content: "&#63284;"; } .fa-bootstrap::before { content: "&#63542;"; } .fa-border-all::before { content: "&#63564;"; } .fa-border-bottom::before { content: "&#63565;"; } .fa-border-center-h::before { content: "&#63644;"; } .fa-border-center-v::before { content: "&#63645;"; } .fa-border-inner::before { content: "&#63566;"; } .fa-border-left::before { content: "&#63567;"; } .fa-border-none::before { content: "&#63568;"; } .fa-border-outer::before { content: "&#63569;"; } .fa-border-right::before { content: "&#63570;"; } .fa-border-style::before { content: "&#63571;"; } .fa-border-style-alt::before { content: "&#63572;"; } .fa-border-top::before { content: "&#63573;"; } .fa-bow-arrow::before { content: "&#63161;"; } .fa-bowling-ball::before { content: "&#62518;"; } .fa-bowling-pins::before { content: "&#62519;"; } .fa-box::before { content: "&#62566;"; } .fa-box-alt::before { content: "&#62618;"; } .fa-box-ballot::before { content: "&#63285;"; } .fa-box-check::before { content: "&#62567;"; } .fa-box-fragile::before { content: "&#62619;"; } .fa-box-full::before { content: "&#62620;"; } .fa-box-heart::before { content: "&#62621;"; } .fa-box-open::before { content: "&#62622;"; } .fa-box-up::before { content: "&#62623;"; } .fa-box-usd::before { content: "&#62624;"; } .fa-boxes::before { content: "&#62568;"; } .fa-boxes-alt::before { content: "&#62625;"; } .fa-boxing-glove::before { content: "&#62520;"; } .fa-brackets::before { content: "&#63465;"; } .fa-brackets-curly::before { content: "&#63466;"; } .fa-braille::before { content: "&#62113;"; } .fa-brain::before { content: "&#62940;"; } .fa-bread-loaf::before { content: "&#63467;"; } .fa-bread-slice::before { content: "&#63468;"; } .fa-briefcase::before { content: "&#61617;"; } .fa-briefcase-medical::before { content: "&#62569;"; } .fa-bring-forward::before { content: "&#63574;"; } .fa-bring-front::before { content: "&#63575;"; } .fa-broadcast-tower::before { content: "&#62745;"; } .fa-broom::before { content: "&#62746;"; } .fa-browser::before { content: "&#62334;"; } .fa-brush::before { content: "&#62813;"; } .fa-btc::before { content: "&#61786;"; } .fa-buffer::before { content: "&#63543;"; } .fa-bug::before { content: "&#61832;"; } .fa-building::before { content: "&#61869;"; } .fa-bullhorn::before { content: "&#61601;"; } .fa-bullseye::before { content: "&#61760;"; } .fa-bullseye-arrow::before { content: "&#63048;"; } .fa-bullseye-pointer::before { content: "&#63049;"; } .fa-burger-soda::before { content: "&#63576;"; } .fa-burn::before { content: "&#62570;"; } .fa-buromobelexperte::before { content: "&#62335;"; } .fa-burrito::before { content: "&#63469;"; } .fa-bus::before { content: "&#61959;"; } .fa-bus-alt::before { content: "&#62814;"; } .fa-bus-school::before { content: "&#62941;"; } .fa-business-time::before { content: "&#63050;"; } .fa-buysellads::before { content: "&#61965;"; } .fa-cabinet-filing::before { content: "&#63051;"; } .fa-calculator::before { content: "&#61932;"; } .fa-calculator-alt::before { content: "&#63052;"; } .fa-calendar::before { content: "&#61747;"; } .fa-calendar-alt::before { content: "&#61555;"; } .fa-calendar-check::before { content: "&#62068;"; } .fa-calendar-day::before { content: "&#63363;"; } .fa-calendar-edit::before { content: "&#62259;"; } .fa-calendar-exclamation::before { content: "&#62260;"; } .fa-calendar-minus::before { content: "&#62066;"; } .fa-calendar-plus::before { content: "&#62065;"; } .fa-calendar-star::before { content: "&#63286;"; } .fa-calendar-times::before { content: "&#62067;"; } .fa-calendar-week::before { content: "&#63364;"; } .fa-camera::before { content: "&#61488;"; } .fa-camera-alt::before { content: "&#62258;"; } .fa-camera-retro::before { content: "&#61571;"; } .fa-campfire::before { content: "&#63162;"; } .fa-campground::before { content: "&#63163;"; } .fa-canadian-maple-leaf::before { content: "&#63365;"; } .fa-candle-holder::before { content: "&#63164;"; } .fa-candy-cane::before { content: "&#63366;"; } .fa-candy-corn::before { content: "&#63165;"; } .fa-cannabis::before { content: "&#62815;"; } .fa-capsules::before { content: "&#62571;"; } .fa-car::before { content: "&#61881;"; } .fa-car-alt::before { content: "&#62942;"; } .fa-car-battery::before { content: "&#62943;"; } .fa-car-building::before { content: "&#63577;"; } .fa-car-bump::before { content: "&#62944;"; } .fa-car-bus::before { content: "&#63578;"; } .fa-car-crash::before { content: "&#62945;"; } .fa-car-garage::before { content: "&#62946;"; } .fa-car-mechanic::before { content: "&#62947;"; } .fa-car-side::before { content: "&#62948;"; } .fa-car-tilt::before { content: "&#62949;"; } .fa-car-wash::before { content: "&#62950;"; } .fa-caret-circle-down::before { content: "&#62253;"; } .fa-caret-circle-left::before { content: "&#62254;"; } .fa-caret-circle-right::before { content: "&#62256;"; } .fa-caret-circle-up::before { content: "&#62257;"; } .fa-caret-down::before { content: "&#61655;"; } .fa-caret-left::before { content: "&#61657;"; } .fa-caret-right::before { content: "&#61658;"; } .fa-caret-square-down::before { content: "&#61776;"; } .fa-caret-square-left::before { content: "&#61841;"; } .fa-caret-square-right::before { content: "&#61778;"; } .fa-caret-square-up::before { content: "&#61777;"; } .fa-caret-up::before { content: "&#61656;"; } .fa-carrot::before { content: "&#63367;"; } .fa-cars::before { content: "&#63579;"; } .fa-cart-arrow-down::before { content: "&#61976;"; } .fa-cart-plus::before { content: "&#61975;"; } .fa-cash-register::before { content: "&#63368;"; } .fa-cat::before { content: "&#63166;"; } .fa-cauldron::before { content: "&#63167;"; } .fa-cc-amazon-pay::before { content: "&#62509;"; } .fa-cc-amex::before { content: "&#61939;"; } .fa-cc-apple-pay::before { content: "&#62486;"; } .fa-cc-diners-club::before { content: "&#62028;"; } .fa-cc-discover::before { content: "&#61938;"; } .fa-cc-jcb::before { content: "&#62027;"; } .fa-cc-mastercard::before { content: "&#61937;"; } .fa-cc-paypal::before { content: "&#61940;"; } .fa-cc-stripe::before { content: "&#61941;"; } .fa-cc-visa::before { content: "&#61936;"; } .fa-centercode::before { content: "&#62336;"; } .fa-centos::before { content: "&#63369;"; } .fa-certificate::before { content: "&#61603;"; } .fa-chair::before { content: "&#63168;"; } .fa-chair-office::before { content: "&#63169;"; } .fa-chalkboard::before { content: "&#62747;"; } .fa-chalkboard-teacher::before { content: "&#62748;"; } .fa-charging-station::before { content: "&#62951;"; } .fa-chart-area::before { content: "&#61950;"; } .fa-chart-bar::before { content: "&#61568;"; } .fa-chart-line::before { content: "&#61953;"; } .fa-chart-line-down::before { content: "&#63053;"; } .fa-chart-network::before { content: "&#63370;"; } .fa-chart-pie::before { content: "&#61952;"; } .fa-chart-pie-alt::before { content: "&#63054;"; } .fa-chart-scatter::before { content: "&#63470;"; } .fa-check::before { content: "&#61452;"; } .fa-check-circle::before { content: "&#61528;"; } .fa-check-double::before { content: "&#62816;"; } .fa-check-square::before { content: "&#61770;"; } .fa-cheese::before { content: "&#63471;"; } .fa-cheese-swiss::before { content: "&#63472;"; } .fa-cheeseburger::before { content: "&#63473;"; } .fa-chess::before { content: "&#62521;"; } .fa-chess-bishop::before { content: "&#62522;"; } .fa-chess-bishop-alt::before { content: "&#62523;"; } .fa-chess-board::before { content: "&#62524;"; } .fa-chess-clock::before { content: "&#62525;"; } .fa-chess-clock-alt::before { content: "&#62526;"; } .fa-chess-king::before { content: "&#62527;"; } .fa-chess-king-alt::before { content: "&#62528;"; } .fa-chess-knight::before { content: "&#62529;"; } .fa-chess-knight-alt::before { content: "&#62530;"; } .fa-chess-pawn::before { content: "&#62531;"; } .fa-chess-pawn-alt::before { content: "&#62532;"; } .fa-chess-queen::before { content: "&#62533;"; } .fa-chess-queen-alt::before { content: "&#62534;"; } .fa-chess-rook::before { content: "&#62535;"; } .fa-chess-rook-alt::before { content: "&#62536;"; } .fa-chevron-circle-down::before { content: "&#61754;"; } .fa-chevron-circle-left::before { content: "&#61751;"; } .fa-chevron-circle-right::before { content: "&#61752;"; } .fa-chevron-circle-up::before { content: "&#61753;"; } .fa-chevron-double-down::before { content: "&#62242;"; } .fa-chevron-double-left::before { content: "&#62243;"; } .fa-chevron-double-right::before { content: "&#62244;"; } .fa-chevron-double-up::before { content: "&#62245;"; } .fa-chevron-down::before { content: "&#61560;"; } .fa-chevron-left::before { content: "&#61523;"; } .fa-chevron-right::before { content: "&#61524;"; } .fa-chevron-square-down::before { content: "&#62249;"; } .fa-chevron-square-left::before { content: "&#62250;"; } .fa-chevron-square-right::before { content: "&#62251;"; } .fa-chevron-square-up::before { content:...

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