PRESUMPTIVE DETERMINATION ACTS AND TAX DUE PROCESS: PRACTICAL CASES. Lex localis - Journal of Local Self-Government, [S. l.], v. 23, n. S4, p. 864–875, 2025. DOI: 10.52152/. Disponível em: https://lex-localis.org/index.php/LexLocalis/article/view/800634. Acesso em: 23 jul. 2026.