Cada plano para construcción de casas o edificios de cualquier clase que sea presentado para su aprobación al Secretario de Salud de Puerto Rico, deberá llevar estampado un sello de rentas internas como sigue:
De un dólar ($1) cuando en valor de la casa o edificio sea mayor de mil dólares ($1,000) y menor de cinco mil dólares ($5,000);
de cinco dólares ($5) cuando el valor de la casa o edificio sea mayor de cinco mil dólares ($5,000) y menor de diez mil dólares ($10,000), y
de diez dólares ($10) cuando el valor de la casa o edificio sea mayor de diez mil dólares ($10,000); Disponiéndose, que todo plano de plomería para casas o edificios cuyo valor sea mayor de mil dólares ($1,000), deberá llevar un sello de rentas internas por valor de un dólar ($1); Disponiéndose, además, que tales impuestos lo serán por una sola vez, aunque los planos fueren devueltos a sus dueños para corregir cualquier defecto, o se desistiera de una construcción.
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