{"id":378305,"date":"2019-05-26T23:02:15","date_gmt":"2019-05-27T02:02:15","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=378305"},"modified":"2019-05-27T08:49:56","modified_gmt":"2019-05-27T11:49:56","slug":"gabarito-sefaz-ba-legislacao-tributaria-estadual-prova-resolvida-e-comentada","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/gabarito-sefaz-ba-legislacao-tributaria-estadual-prova-resolvida-e-comentada\/","title":{"rendered":"Gabarito SEFAZ-BA (Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual) &#8211; prova resolvida e comentada."},"content":{"rendered":"\n<p>Boa noite, pessoal.<\/p>\n\n\n\n<p style=\"text-align:left\">Deixarei o v\u00eddeo abaixo e, a seguir, as quest\u00f5es com os gabaritos e fundamentos legais.<\/p>\n\n\n<figure class=\"wp-block-embed-youtube wp-block-embed is-type-video is-provider-youtube wp-embed-aspect-4-3 wp-has-aspect-ratio\"><div class=\"lyte-wrapper\" style=\"width:853px;max-width:100%;margin:5px;\"><div class=\"lyMe\" id=\"WYL_8ofG5aXsvVU\"><div id=\"lyte_8ofG5aXsvVU\" data-src=\"\/\/i.ytimg.com\/vi\/8ofG5aXsvVU\/hqdefault.jpg\" class=\"pL\"><div class=\"tC\"><div class=\"tT\"><\/div><\/div><div class=\"play\"><\/div><div class=\"ctrl\"><div class=\"Lctrl\"><\/div><div class=\"Rctrl\"><\/div><\/div><\/div><noscript><a href=\"https:\/\/youtu.be\/8ofG5aXsvVU\" rel=\"nofollow\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i.ytimg.com\/vi\/8ofG5aXsvVU\/0.jpg\" alt=\"YouTube video thumbnail\" width=\"853\" height=\"460\" \/><br \/>Assista a este v\u00eddeo no YouTube<\/a><\/noscript><\/div><\/div><div class=\"lL\" style=\"max-width:100%;width:853px;margin:5px;\"><\/div><figcaption><\/figcaption><\/figure>\n\n\n<p>Adianto que foi uma prova bem tranquila. N\u00e3o vemos possibilidade de recurso contra as quest\u00f5es (ao menos at\u00e9 o gabarito oficial ser divulgado).<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"564\" height=\"216\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26221543\/Screen-Shot-2019-05-26-at-7.02.23-PM.png\" alt=\"\" class=\"wp-image-378313\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26221543\/Screen-Shot-2019-05-26-at-7.02.23-PM.png 564w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26221543\/Screen-Shot-2019-05-26-at-7.02.23-PM.png 300w\" sizes=\"auto, (max-width: 564px) 100vw, 564px\" \/><figcaption>  <br \/> <strong>GABARITO: C<\/strong><br \/> <strong>Art. 4\u00ba, inciso V, da Lei do ITD<\/strong> <\/figcaption><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"589\" height=\"357\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26221742\/Screen-Shot-2019-05-26-at-7.02.40-PM.png\" alt=\"\" class=\"wp-image-378317\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26221742\/Screen-Shot-2019-05-26-at-7.02.40-PM.png 589w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26221742\/Screen-Shot-2019-05-26-at-7.02.40-PM.png 300w\" sizes=\"auto, (max-width: 589px) 100vw, 589px\" \/><figcaption> <br \/> <strong>GABARITO: A<\/strong><br \/> <strong>Art. 42, I e II, do RPAF<\/strong> <\/figcaption><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"602\" height=\"248\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26221828\/Screen-Shot-2019-05-26-at-7.02.49-PM.png\" alt=\"\" class=\"wp-image-378318\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26221828\/Screen-Shot-2019-05-26-at-7.02.49-PM.png 602w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26221828\/Screen-Shot-2019-05-26-at-7.02.49-PM.png 300w\" sizes=\"auto, (max-width: 602px) 100vw, 602px\" \/><figcaption>  <br \/> <strong>GABARITO: D<\/strong><br \/> <strong>Art. 128, II, do CTE<\/strong> <br \/><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"561\" height=\"283\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26221928\/Screen-Shot-2019-05-26-at-7.05.36-PM.png\" alt=\"\" class=\"wp-image-378320\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26221928\/Screen-Shot-2019-05-26-at-7.05.36-PM.png 561w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26221928\/Screen-Shot-2019-05-26-at-7.05.36-PM.png 300w\" sizes=\"auto, (max-width: 561px) 100vw, 561px\" \/><figcaption>  <br \/> <strong>GABARITO: E<\/strong><br \/> <strong>Art. 127, par\u00e1grafo 1\u00ba, do RPAF<\/strong> <br \/><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"601\" height=\"247\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222002\/Screen-Shot-2019-05-26-at-7.05.47-PM.png\" alt=\"\" class=\"wp-image-378321\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222002\/Screen-Shot-2019-05-26-at-7.05.47-PM.png 601w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222002\/Screen-Shot-2019-05-26-at-7.05.47-PM.png 300w\" sizes=\"auto, (max-width: 601px) 100vw, 601px\" \/><figcaption>  <br \/> <strong>GABARITO: B<\/strong><br \/> <strong>Art. 7\u00ba, I, c\/c par\u00e1grafo 4\u00ba, da lei do IPVA<\/strong> <br \/><br \/><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"624\" height=\"309\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222102\/Screen-Shot-2019-05-26-at-7.05.54-PM.png\" alt=\"\" class=\"wp-image-378323\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222102\/Screen-Shot-2019-05-26-at-7.05.54-PM.png 624w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222102\/Screen-Shot-2019-05-26-at-7.05.54-PM.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222102\/Screen-Shot-2019-05-26-at-7.05.54-PM.png 610w\" sizes=\"auto, (max-width: 624px) 100vw, 624px\" \/><figcaption>  <br \/> <strong>GABARITO: D<\/strong><br \/> <strong>Art. 2\u00ba, da lei 11.631\/09<\/strong> <br \/><br \/><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"613\" height=\"213\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222544\/Screen-Shot-2019-05-26-at-10.27.10-PM.png\" alt=\"\" class=\"wp-image-378331\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222544\/Screen-Shot-2019-05-26-at-10.27.10-PM.png 613w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222544\/Screen-Shot-2019-05-26-at-10.27.10-PM.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222544\/Screen-Shot-2019-05-26-at-10.27.10-PM.png 610w\" sizes=\"auto, (max-width: 613px) 100vw, 613px\" \/><figcaption>  <br \/> <strong>GABARITO: B<\/strong><br \/> <strong>Art. 144 do RPAF<\/strong> <br \/><br \/><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"570\" height=\"240\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222644\/Screen-Shot-2019-05-26-at-7.08.03-PM.png\" alt=\"\" class=\"wp-image-378334\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222644\/Screen-Shot-2019-05-26-at-7.08.03-PM.png 570w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222644\/Screen-Shot-2019-05-26-at-7.08.03-PM.png 300w\" sizes=\"auto, (max-width: 570px) 100vw, 570px\" \/><figcaption> <br \/> <strong>GABARITO: B<\/strong><br \/> <strong>Art. 4\u00ba, II, da lei do ITD<\/strong> <\/figcaption><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"565\" height=\"194\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222805\/Screen-Shot-2019-05-26-at-7.08.11-PM.png\" alt=\"\" class=\"wp-image-378335\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222805\/Screen-Shot-2019-05-26-at-7.08.11-PM.png 565w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222805\/Screen-Shot-2019-05-26-at-7.08.11-PM.png 300w\" sizes=\"auto, (max-width: 565px) 100vw, 565px\" \/><figcaption> <br \/> <strong>GABARITO: A<\/strong><br \/> <strong>Art. 4\u00ba, IX, da lei do IPVA<\/strong> <br \/><br \/><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"597\" height=\"209\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222837\/Screen-Shot-2019-05-26-at-7.08.27-PM.png\" alt=\"\" class=\"wp-image-378336\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222837\/Screen-Shot-2019-05-26-at-7.08.27-PM.png 597w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222837\/Screen-Shot-2019-05-26-at-7.08.27-PM.png 300w\" sizes=\"auto, (max-width: 597px) 100vw, 597px\" \/><figcaption> <br \/> <strong>GABARITO: E<\/strong><br \/> <strong>Art. 8\u00ba, II, &#8220;a&#8221;, da lei do ITD<\/strong> <br \/><strong>DOADOR est\u00e1 em SP<\/strong><br \/><br \/><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"562\" height=\"260\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222940\/Screen-Shot-2019-05-26-at-7.12.12-PM.png\" alt=\"\" class=\"wp-image-378337\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222940\/Screen-Shot-2019-05-26-at-7.12.12-PM.png 562w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26222940\/Screen-Shot-2019-05-26-at-7.12.12-PM.png 300w\" sizes=\"auto, (max-width: 562px) 100vw, 562px\" \/><figcaption><br \/> <strong>GABARITO: E<\/strong><br \/> <strong>Art. 108, par\u00e1grafo 1\u00ba, do CTE<\/strong> <br \/><br \/><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"607\" height=\"250\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223018\/Screen-Shot-2019-05-26-at-7.12.25-PM.png\" alt=\"\" class=\"wp-image-378338\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223018\/Screen-Shot-2019-05-26-at-7.12.25-PM.png 607w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223018\/Screen-Shot-2019-05-26-at-7.12.25-PM.png 300w\" sizes=\"auto, (max-width: 607px) 100vw, 607px\" \/><figcaption>  <br \/> <strong>GABARITO: C<\/strong><br \/> <strong>Art. 8\u00ba, I, da lei do ITD<\/strong> <br \/><br \/><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"649\" height=\"363\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223050\/Screen-Shot-2019-05-26-at-7.12.36-PM.png\" alt=\"\" class=\"wp-image-378340\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223050\/Screen-Shot-2019-05-26-at-7.12.36-PM.png 649w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223050\/Screen-Shot-2019-05-26-at-7.12.36-PM.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223050\/Screen-Shot-2019-05-26-at-7.12.36-PM.png 610w\" sizes=\"auto, (max-width: 649px) 100vw, 649px\" \/><figcaption><br \/> <strong>GABARITO: D<\/strong><br \/> <strong>Art. 9\u00ba, II, da lei do IPVA<\/strong> <br \/><br \/><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"618\" height=\"180\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223118\/Screen-Shot-2019-05-26-at-7.14.20-PM.png\" alt=\"\" class=\"wp-image-378341\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223118\/Screen-Shot-2019-05-26-at-7.14.20-PM.png 618w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223118\/Screen-Shot-2019-05-26-at-7.14.20-PM.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223118\/Screen-Shot-2019-05-26-at-7.14.20-PM.png 610w\" sizes=\"auto, (max-width: 618px) 100vw, 618px\" \/><figcaption>  <br \/> <strong>GABARITO: D<\/strong><br \/> <strong>Art. 11, I, \u201cb\u201d, da lei Kandir<\/strong> <br \/><br \/><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"624\" height=\"207\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223142\/Screen-Shot-2019-05-26-at-7.14.34-PM.png\" alt=\"\" class=\"wp-image-378342\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223142\/Screen-Shot-2019-05-26-at-7.14.34-PM.png 624w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223142\/Screen-Shot-2019-05-26-at-7.14.34-PM.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223142\/Screen-Shot-2019-05-26-at-7.14.34-PM.png 610w\" sizes=\"auto, (max-width: 624px) 100vw, 624px\" \/><figcaption> <br \/> <strong>GABARITO: A<\/strong><br \/> <strong>Art. 125, III, do CTE<\/strong> <br \/><br \/><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"626\" height=\"215\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223213\/Screen-Shot-2019-05-26-at-7.14.40-PM.png\" alt=\"\" class=\"wp-image-378343\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223213\/Screen-Shot-2019-05-26-at-7.14.40-PM.png 626w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223213\/Screen-Shot-2019-05-26-at-7.14.40-PM.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223213\/Screen-Shot-2019-05-26-at-7.14.40-PM.png 610w\" sizes=\"auto, (max-width: 626px) 100vw, 626px\" \/><figcaption>  <br \/> <strong>GABARITO: C<\/strong><br \/> <strong>Art. 94, par\u00e1grafo 3\u00ba, da lei 3.956\/81<\/strong><br \/><br \/> <\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"651\" height=\"276\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223241\/Screen-Shot-2019-05-26-at-7.14.46-PM.png\" alt=\"\" class=\"wp-image-378344\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223241\/Screen-Shot-2019-05-26-at-7.14.46-PM.png 651w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223241\/Screen-Shot-2019-05-26-at-7.14.46-PM.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223241\/Screen-Shot-2019-05-26-at-7.14.46-PM.png 610w\" sizes=\"auto, (max-width: 651px) 100vw, 651px\" \/><figcaption>  <br \/> <strong>GABARITO: E<\/strong><br \/> <strong>Art. 8\u00ba, II, da lei Kandir<\/strong> <br \/><br \/><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"591\" height=\"239\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223308\/Screen-Shot-2019-05-26-at-7.15.56-PM.png\" alt=\"\" class=\"wp-image-378345\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223308\/Screen-Shot-2019-05-26-at-7.15.56-PM.png 591w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223308\/Screen-Shot-2019-05-26-at-7.15.56-PM.png 300w\" sizes=\"auto, (max-width: 591px) 100vw, 591px\" \/><figcaption>  <br \/> <strong>GABARITO: D<\/strong><br \/> <strong>Arts. 1\u00ba e 2\u00ba, par\u00e1grafo 2\u00ba, da LC 24\/75<\/strong><br \/><br \/><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"642\" height=\"235\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223344\/Screen-Shot-2019-05-26-at-7.16.11-PM.png\" alt=\"\" class=\"wp-image-378347\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223344\/Screen-Shot-2019-05-26-at-7.16.11-PM.png 642w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223344\/Screen-Shot-2019-05-26-at-7.16.11-PM.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223344\/Screen-Shot-2019-05-26-at-7.16.11-PM.png 610w\" sizes=\"auto, (max-width: 642px) 100vw, 642px\" \/><figcaption><br \/> <strong>GABARITO: A<\/strong><br \/> <strong>Art. 24, I, da lei Kandir<\/strong> <\/figcaption><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"643\" height=\"217\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223413\/Screen-Shot-2019-05-26-at-7.16.20-PM.png\" alt=\"\" class=\"wp-image-378350\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223413\/Screen-Shot-2019-05-26-at-7.16.20-PM.png 643w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223413\/Screen-Shot-2019-05-26-at-7.16.20-PM.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223413\/Screen-Shot-2019-05-26-at-7.16.20-PM.png 610w\" sizes=\"auto, (max-width: 643px) 100vw, 643px\" \/><figcaption>  <br \/> <strong>GABARITO: C<\/strong><br \/> <strong>Itens 4.03 e 4.06 da LC 116\/03<\/strong> <br \/><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"657\" height=\"231\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223445\/Screen-Shot-2019-05-26-at-7.16.27-PM.png\" alt=\"\" class=\"wp-image-378351\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223445\/Screen-Shot-2019-05-26-at-7.16.27-PM.png 657w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223445\/Screen-Shot-2019-05-26-at-7.16.27-PM.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223445\/Screen-Shot-2019-05-26-at-7.16.27-PM.png 610w\" sizes=\"auto, (max-width: 657px) 100vw, 657px\" \/><figcaption>  <br \/> <strong>GABARITO: B<\/strong><br \/> <strong>Art. 13, V, da Lei Kandir<\/strong><br \/> <br \/><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"606\" height=\"187\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223624\/Screen-Shot-2019-05-26-at-7.18.41-PM.png\" alt=\"\" class=\"wp-image-378358\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223624\/Screen-Shot-2019-05-26-at-7.18.41-PM.png 606w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223624\/Screen-Shot-2019-05-26-at-7.18.41-PM.png 300w\" sizes=\"auto, (max-width: 606px) 100vw, 606px\" \/><figcaption> <br \/> <strong>GABARITO: B<\/strong><br \/> <strong>Art. 19, II e III, da lei do ICMS<\/strong> <br \/><br \/><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"618\" height=\"195\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223651\/Screen-Shot-2019-05-26-at-7.18.48-PM.png\" alt=\"\" class=\"wp-image-378359\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223651\/Screen-Shot-2019-05-26-at-7.18.48-PM.png 618w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223651\/Screen-Shot-2019-05-26-at-7.18.48-PM.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223651\/Screen-Shot-2019-05-26-at-7.18.48-PM.png 610w\" sizes=\"auto, (max-width: 618px) 100vw, 618px\" \/><figcaption>  <br \/> <strong>GABARITO: B<\/strong><br \/> <strong>Art. 3\u00ba, X, da lei do ICMS<\/strong> <br \/><br \/><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"613\" height=\"211\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223713\/Screen-Shot-2019-05-26-at-7.18.54-PM.png\" alt=\"\" class=\"wp-image-378360\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223713\/Screen-Shot-2019-05-26-at-7.18.54-PM.png 613w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223713\/Screen-Shot-2019-05-26-at-7.18.54-PM.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223713\/Screen-Shot-2019-05-26-at-7.18.54-PM.png 610w\" sizes=\"auto, (max-width: 613px) 100vw, 613px\" \/><figcaption>  <br \/> <strong>GABARITO: A<\/strong><br \/> <strong>Art. 7\u00ba, par\u00e1grafo 1\u00ba, III, da lei do ICMS<\/strong><br \/> <strong>(art. 8\u00ba, par\u00e1grafo 1\u00ba, III, da lei Kandir)<\/strong> <br \/><br \/><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"634\" height=\"261\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223739\/Screen-Shot-2019-05-26-at-7.19.00-PM.png\" alt=\"\" class=\"wp-image-378361\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223739\/Screen-Shot-2019-05-26-at-7.19.00-PM.png 634w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223739\/Screen-Shot-2019-05-26-at-7.19.00-PM.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/05\/26223739\/Screen-Shot-2019-05-26-at-7.19.00-PM.png 610w\" sizes=\"auto, (max-width: 634px) 100vw, 634px\" \/><figcaption> <br \/> <strong>GABARITO: C<\/strong><br \/> <strong>Art. 9\u00ba, par\u00e1grafo \u00fanico, da lei do ICMS<\/strong> <\/figcaption><\/figure>\n\n\n\n<p>Espero que tenham feito uma \u00f3tima prova.<\/p>\n\n\n\n<p>Abra\u00e7o a todos !<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Boa noite, pessoal. Deixarei o v\u00eddeo abaixo e, a seguir, as quest\u00f5es com os gabaritos e fundamentos legais. Adianto que foi uma prova bem tranquila. N\u00e3o vemos possibilidade de recurso contra as quest\u00f5es (ao menos at\u00e9 o gabarito oficial ser divulgado). Espero que tenham feito uma \u00f3tima prova. Abra\u00e7o a todos !<\/p>\n","protected":false},"author":420,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1],"tags":[],"tax_estado":[],"class_list":["post-378305","post","type-post","status-publish","format-standard","hentry","category-cursos-e-concursos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Gabarito SEFAZ-BA (Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual) - prova resolvida e comentada.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/gabarito-sefaz-ba-legislacao-tributaria-estadual-prova-resolvida-e-comentada\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gabarito SEFAZ-BA (Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual) - prova resolvida e comentada.\" \/>\n<meta property=\"og:description\" content=\"Boa noite, pessoal. 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Deixarei o v\u00eddeo abaixo e, a seguir, as quest\u00f5es com os gabaritos e fundamentos legais. Adianto que foi uma prova bem tranquila. N\u00e3o vemos possibilidade de recurso contra as quest\u00f5es (ao menos at\u00e9 o gabarito oficial ser divulgado). Espero que tenham feito uma \u00f3tima prova. Abra\u00e7o a todos !","og_url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/gabarito-sefaz-ba-legislacao-tributaria-estadual-prova-resolvida-e-comentada\/","og_site_name":"Estrat\u00e9gia Concursos","article_published_time":"2019-05-27T02:02:15+00:00","article_modified_time":"2019-05-27T11:49:56+00:00","og_image":[{"url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-content\/uploads\/2019\/05\/Screen-Shot-2019-05-26-at-7.02.23-PM.png","type":"","width":"","height":""}],"author":"Rafael Rocha (Caverna)","twitter_card":"summary_large_image","twitter_creator":"@EstratConcursos","twitter_site":"@EstratConcursos","twitter_misc":{"Escrito por":"Rafael Rocha (Caverna)","Est. tempo de leitura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"NewsArticle","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/gabarito-sefaz-ba-legislacao-tributaria-estadual-prova-resolvida-e-comentada\/#article","isPartOf":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/gabarito-sefaz-ba-legislacao-tributaria-estadual-prova-resolvida-e-comentada\/"},"author":{"name":"Rafael Rocha (Caverna)","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/47109979be38ff2c64e984c8e96d4d5c"},"headline":"Gabarito SEFAZ-BA (Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual) &#8211; 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