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For the purposes of this chapter, the following terms shall have the meaning expressed below:(a) Authors. — Natural persons who create literary, scientific or artistic works published in book form.(b) Puerto Rican authors. — Authors born in Puerto Rico or of Puerto Rican descent to the fourth generation.(c) Code. — The Internal Revenue Code of 1994.(d) Penal Code. — The Puerto Rico Penal Code.(e) MRCC (CRIM, Spanish acronym).— The Municipal Revenues Collection Center, §§ 5801—5821 of Title 21.(f) Designers. — Natural or juridical persons professionally responsible for the total design of the printing, title pages, formats, internal diagramming, illustrations and other aspects of the composition and presentation of books.(g) Publishers. — Natural or juridical persons who on their own choose and undertake or charge others with the industrial processes for transforming the works created by authors into books.(h) Government. — The Government of the Commonwealth of Puerto Rico.(i) Printers. — Natural or juridical persons who, besides being the owners of a graphic arts business, own the industrial facilities and the means needed to produce books.(j) Booksellers.

Puerto Rico.(i) Printers. — Natural or juridical persons who, besides being the owners of a graphic arts business, own the industrial facilities and the means needed to produce books.(j) Booksellers. — Duly authorized natural or juridical persons exclusively or mainly devoted to selling books in commercial establishments freely accessible to the public and those others that sell books directly to the public or through credit, subscription and mailing systems and other similar systems.(k) Book. — Deemed to be any printed material published as a unit, or periodically published once or at intervals, in one or more volumes or installments of a scientific, cultural or artistic nature.(l) Translators. — Natural or juridical persons who respond professionally for the translation of a work. History —Sept. 29, 2004, No. 516, § 2.