ARTICLE 19-C:

For cinematographic services, the right to cinematography will be paid, in accordance with the following fees:

Taxpayers may choose to pay the right referred to in this subsection for each minute of duration of the film according to the fee of ................... $ 72.00

The public institutions that exhibit films for cultural purposes will not pay the rights referred to in this section.

The payment of the rights provided for in this section, paragraphs a), b) and c) will be destined in its entirety to the Investment Fund and Film Incentives (Fondo de Inversión y Estímulos al Cine), for the development and promotion of the national film industry.