El Secretario de Hacienda establecerá los procedimientos y promulgará los reglamentos necesarios para poner en vigor las disposiciones de las secs. 311 a 316b de este título. No obstante, dicho procedimiento deberá incluir como requisito para los usuarios del sistema electrónico de venta de sellos, que éstos consientan mediante contrato a la inspección y/o incautación de los metros o impresoras de los sellos por parte del Secretario de Hacienda o sus agentes designados para tales fines, siempre y cuando el Secretario entienda que dicho curso de acción es necesario para salvaguardar el interés y los fondos públicos. Disponiéndose, que la inspección e incautación autorizada y cuyo consentimiento contractual las secs. 311 a 316b de este título exigen estará limitada a la impresora o metro electrónico y no se extenderá a las computadoras u otras áreas de la oficina, salvo orden judicial previa.
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