61-3-520. Taxation of vehicles used exclusively in filming motion pictures or television commercials. (1) A vehicle 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 must be assessed as if the vehicle were not used exclusively for filming motion pictures or television commercials, but the assessment must be prorated as provided in subsection (2).
     (2) The taxes assessed under subsection (1) must be prorated by dividing the number of days in excess of 180 consecutive days in the calendar year by 365.
     (3) Taxes on a vehicle imposed pursuant to this section must be collected as provided in Title 15, chapter 16, part 1, for the collection of personal property taxes generally.

     History: En. Sec. 3, Ch. 525, L. 1989.