En toda obra de construcción, cuyo valor resulte mayor a su costo estimado, se efectuará el pago del arancel y se cancelarán estampillas adicionales por la diferencia.
Será responsabilidad del contratista efectuar el pago del arancel y cancelar estampillas adicionales por el monto que corresponda, si el valor del contrato de construcción y enmiendas resulta mayor que el costo estimado de la obra.
Será responsabilidad del dueño de la obra efectuar el pago del arancel y cancelar estampillas, si el valor final de la obra es mayor que su costo estimado o el monto del contrato de construcción y enmiendas. En caso de obras públicas, la agencia gubernamental dueña de la obra exigirá del contratista la cancelación de las estampillas requeridas por concepto del contrato de construcción y enmiendas.
El dueño de la obra terminada, mediante declaración jurada, notificará a la agencia gubernamental concernida el monto total del valor de la obra.
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