Complementary Law No. 59 providing for the distribution of 5% of the ICMS, referred to in art. 2. of Law no. 9,491 / 90, to municipalities with water supply sources and environmental conservation units.

This Complementary Law, consisting of 8 articles, provides for the distribution of 5% of the ICMS, referred to in art. 2 of Law No. 9.491/90, to municipalities with water supply sources and environmental conservation units. The environmental conservation units referred to in art. 1 are environmental preservation areas, ecological stations, parks, forestry reserves, forests, forest gardens, indigenous areas, areas of relevant interest to federal, state or federal legislation. (Redaction given by Complementary Law No. 67 of 08/01/1993). The municipalities contemplated in this law by the criterion of water sources are those that shelter in their territory part or all of watersheds from sources of public supply to neighboring municipalities. The 5% distribution of ICMS tax referred to in article 2 of State Law No. 9.491 of 2 December 1990, shall be made as follows: I - 50% to municipalities with water supply sources. II - 50% for municipalities with environmental conservation units. The municipalities must register the environmental conservation units with the state entity responsible for the management of water resources and the environment.