P.R. Laws tit. 23, § 76f
On every construction project submitted to a government agency for approval, an Internal Revenue voucher shall be attached to every construction blueprint and its amendments, and professional stamps issued in the required amount in consideration of the estimated cost of the works, shall be cancelled. Along with the submission of the blueprints, the licensed professional shall submit the estimated cost of the work. The licensed professional shall be responsible for the cancellation of the corresponding stamps. The owner of the work shall pay the fees through an Internal Revenue voucher. No government agency shall approve or deem any construction blueprints as valid if the corresponding Internal Revenue voucher and the cancelled stamps are not attached to it, as provided by law.
For all public works construction projects subject to bid, in which the stamps have not been cancelled, the contractor shall be bound to cancel the stamps according to the total of the contract. If the stamps have been cancelled according to the estimated cost of the works, and if the estimated cost is less than the amount of the contract, the contractor shall be bound to cancel the additional stamps to meet the difference. It shall be the duty of the chief or officer in charge of each government agency that owns the public work to require the contractor to the [sic] cancel the required stamps at the moment that the construction contract is signed.
History —Sept. 3, 2003, No. 249, § 8.