Mont. Code Ann. § 15-24-305 — Taxation Of Motion Picture And Television Commercial Property

15-24-305 . Taxation of motion picture and television commercial property. Except as provided in 61-3-520 , property used exclusively for filming motion pictures or television commercials and that remains in the state for a period exceeding 180 consecutive days in a calendar year is subject to assessment and taxation as all other property subject to property taxation.