Se exime a las sociedades cooperativas organizadas con arreglo a las leyes de Puerto Rico y aquellas sociedades y corporaciones extranjeras que operen como sociedades cooperativas según se definen en el Artículo 2 de la Ley 291 del 9 de abril de 1946, del pago de toda clase de derechos prescritos para la presentación e inscripción de documentos y demás operaciones en el Registro de la Propiedad de Puerto Rico. Se exime a dichas sociedades cooperativas, además, del pago de los derechos prescritos por las secs. 851 a 858 del Título 4, en toda contratación en que disponga de, grave, o enajene sus bienes, así como en toda contratación con sus socios que se relacione con los fines para los cuales se hayan organizado tales sociedades cooperativas.
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