61-3-520. Fees on 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 is subject to a registration fee under 61-3-560 and 61-3-561 or a fee in lieu of tax as if the vehicle were not used exclusively for filming motion pictures or television commercials, but the registration fee or fee in lieu of tax must be prorated as provided in subsection (2).
     (2) (a) The registration fees or the fees in lieu of tax 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 vehicle 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.