Taxation Of Motion Picture And Television Commercial Property

Mont. Code Ann. § 15-24-305, under Migratory Personal Property.

Mont. Code Ann. § 15-24-305

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.