Complementary Law No. 73 providing for the criteria for distribution of the ICMS revenues belonging to the Municipalities.

This Law, consisting of 9 articles and two Annexes, provides the criteria for distribution of the ICMS revenues belonging to the Municipalities, referred to in art. 157 of the State Constitution. The revenue portion of the proceeds from the collection of the Tax will be 75% defined as follows: Environmental Sanitation 2.0%; Conservation Unit/Indigenous Land 5.0%. For the calculation of the Environmental Sanitation criteria, Water Collection, Distribution and Collection Systems, Treatment and Final Disposal of Solid Waste and Sanitary Sewage Systems in the Municipalities should be observed. The State Environmental Foundation (FEMA) will publish annually the list of Municipalities entitled to receive the quota referred to the Environmental Sanitation criteria. The portion referring to the Environmental Sanitation criterion will be calculated and distributed as of the third fiscal year after the enforcement of this complementary Law.
The Conservation Unit/Indigenous Land criteria shall be calculated by the relation between the percentage of Conservation Units of the Municipalities and the total of Conservation Units of all the Municipalities of the State calculated as defined in Annex I of this Law.