P.R. Laws tit. 3, § 198
Any plan for construction of houses or buildings of any kind, submitted to the Secretary of Health of Puerto Rico for approval, shall have affixed thereto an internal revenue stamp as follows:
Of one dollar ($1), when the value of the house or building is more than one thousand dollars ($1,000) and less than five thousand dollars ($5,000);
Of five dollars ($5), when the value of the house or building exceeds five thousand dollars ($5,000) and is less than ten thousand dollars ($10,000), and
Of ten dollars ($10), when the value of the house or building shall exceed ten thousand dollars ($10,000); Provided, That any plumbing plan for house or building the value of which shall exceed one thousand dollars ($1,000), shall have an internal revenue stamp of the value of one dollar ($1) affixed thereto; Provided, further, That the said tax shall be for one time only, even though the plans be returned to the owner thereof for the correction of any defect, or if the construction is not carried out.
History —June 16, 1925, No. 31, p. 186, § 1.