Montana Code Annotated
Part 5. Taxes, Fees, and Fees in Lieu of Taxes
61-3-520. Fees on motor vehicles used exclusively in filming motion pictures or television commercials

61-3-520. Fees on motor vehicles used exclusively in filming motion pictures or television commercials. (1) A motor vehicle, trailer, semitrailer, or pole trailer used exclusively in the filming of motion pictures or television commercials that has been in the state for a period exceeding 180 consecutive days in a calendar year is subject to applicable registration fees, including one-time registration fees for vehicles subject to permanent registration under this chapter as if the motor vehicle, trailer, semitrailer, or pole trailer were not used exclusively for filming motion pictures or television commercials, but the registration fees must be prorated as provided in subsection (2).
(2) (a) The registration fees imposed under subsection (1) must be prorated by dividing the number of days in excess of 180 consecutive days in the calendar year by 365.
(b) Fees on a motor vehicle, trailer, semitrailer, or pole trailer imposed pursuant to this section must be collected as provided in this chapter.
History: En. Sec. 3, Ch. 525, L. 1989; amd. Sec. 28, Ch. 496, L. 1997; amd. Sec. 35, Ch. 515, L. 1999; amd. Sec. 116, Ch. 542, L. 2005; amd. Sec. 91, Ch. 596, L. 2005.

Structure Montana Code Annotated

Montana Code Annotated

Title 61. Motor Vehicles

Chapter 3. Certificates of Title, Registration, and Taxation of Motor Vehicles

Part 5. Taxes, Fees, and Fees in Lieu of Taxes

61-3-501. When motor vehicle taxes and fees are due

61-3-502. Repealed

61-3-503. Assessment -- definition

61-3-504. Repealed

61-3-505. Repealed

61-3-506. Repealed

61-3-507. Exemption

61-3-508. Repealed

61-3-509. Disposition of fees -- responsibility for dishonored payments

61-3-510. Repealed

61-3-511. Repealed

61-3-512. Repealed

61-3-513. through 61-3-517 reserved

61-3-518. Repealed

61-3-519. Repealed

61-3-520. Fees on motor vehicles used exclusively in filming motion pictures or television commercials

61-3-521. Repealed

61-3-522. Repealed

61-3-523. Repealed

61-3-524. Repealed

61-3-525. Repealed

61-3-526. Repealed

61-3-527. Repealed

61-3-528. Repealed

61-3-529. Schedule of fees for buses, motor vehicles having rated capacity of more than 1 ton, and truck tractors -- proration -- exemption

61-3-530. Repealed

61-3-531. Repealed

61-3-532. Repealed

61-3-533. Repealed

61-3-534. Repealed

61-3-535. Motor vehicle registration renewal -- reminder notice and renewal by mail

61-3-536. Repealed

61-3-537. Local option motor vehicle tax

61-3-538. through 61-3-540 reserved

61-3-541. Repealed

61-3-542. Repealed

61-3-543. through 61-3-549 reserved

61-3-550. Motor vehicle information technology system account

61-3-551. Terminated

61-3-552. through 61-3-559 reserved

61-3-560. Repealed

61-3-561. Repealed

61-3-562. Permanent registration -- transfer of light vehicle ownership -- rules

61-3-563. through 61-3-569 reserved

61-3-570. Local option flat fee