Decree No. 4.918 regulating Law No. 1.530 which allocates 5% of ICMS to municipalities that protect biodiversity and implement sustainable development, health and education projects.

This Decree, consisting of 9 articles, regulates the Green Tax on Circulation of Goods and Services (ICMS) within the State of Acre. The allocation to the municipalities of the State of Acre, of the percentage of 5% of the ICMS provided in art. 2 of Law no. 1.530, which instituted the Green ICMS, shall be made progressively and annually, in accordance with the following provisions: I - 1% (one percent) for fiscal year 2010; II - 2% for fiscal year 2011; III - 3% for fiscal year 2012; IV - 4% for fiscal year 2013; and V - 5% for fiscal year 2014.
The resources from the Green ICMS to which each municipality is entitled will be exclusively applied for the elaboration and execution of policies, programmes, actions, sustainable development projects, linked to the improvement of the areas of environmental conservation units that are foreseen in the National System of Units of Conservation of Nature - SNUC and/or in the State System of Natural Protected Areas - SEANP; areas of indigenous lands; rural productive units, certified according to Law No. 2.025 of 2008; and rural properties with regular environmental forestry liabilities or in the strengthening of the Municipal Environment System, in accordance with the specific municipal regulations and the Operational Regulations set forth in art. 5 of this Decree.