Section 61-3-520 - Fees on motor vehicles used exclusively in filming motion pictures or television commercials(1) A motor vehicle, trailer, semitrailer, or pole trailer 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 applicable registration fees, including one-time registration fees for vehicles subject to permanent registration under this chapter as if the motor vehicle, trailer, semitrailer, or pole trailer were not used exclusively for filming motion pictures or television commercials, but the registration fees must be prorated as provided in subsection (2).(2)(a) The registration fees 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 motor vehicle, trailer, semitrailer, or pole trailer imposed pursuant to this section must be collected as provided in this chapter.En. Sec. 3, Ch. 525, L. 1989; amd. Sec. 28, Ch. 496, L. 1997; amd. Sec. 35, Ch. 515, L. 1999; amd. Sec. 116, Ch. 542, L. 2005; amd. Sec. 91, Ch. 596, L. 2005.