{"data":{"id":"us-mt/15-24-305","jurisdiction":"us-mt","citation":"15-24-305","heading":"Taxation of motion picture and television commercial property.","body":"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.","path":["TITLE 15. TAXATION","CHAPTER 24. SPECIAL PROPERTY TAX APPLICATIONS","Part 3. Migratory Personal Property"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0240/part_0030/section_0050/0150-0240-0030-0050.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:03Z","sha256":"51c272e66427a7ab2e34d2a963b3c70a93bb7fc3e10e832a74a9b6b3db3df6f5","source_id":"us-mt","stale":false,"prev":"us-mt/15-24-304","next":"us-mt/15-24-401"},"notice":"GroundRules: Original legal text. Not legal advice."}