S.L. 123.110 Art. 3of any kind any copyright of films, tapes or design or model, commercial

The term "royalties" as used in this Article means payments received as a consideration for the use of, or the right to use, literary, artistic or scientific work (including cinematograph films and discs for radio or television broadcasting), any patent, trade mark, plan, secret formula or process, or for information concerning industrial, or scientific experience.