Se exime a los Estados Unidos de América y a sus agencias e instrumentalidades del pago de toda clase de impuestos, contribuciones o derechos prescritos por las leyes del Estado Libre Asociado de Puerto Rico para la autenticación de documentos ante notario o ante cualquier funcionario público y para la inscripción de documentos en los Registros de la Propiedad. Dicha exención aplicará solamente cuando le corresponda a los Estados Unidos de América y a sus agencias e instrumentalidades realizar el pago del arancel.
Por excepción, y conforme dispone la Sección 14.005 del “Uniform Federal Liens Registration Act”, por las anotaciones de embargo se cobrará diez dólares ($10) por anotación en el Libro Auxiliar de Embargos Federales y diez dólares ($10) por anotación en el Libro de Inscripción de la Propiedad. También se pagarán diez dólares ($10) por la cancelación de las anotaciones en los libros mencionados.
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