Subdivision 1.Definition.

The term “intercity bus” as used in sections 168.61 to 168.65 means a motor bus as defined in section 168.002, subdivision 4, which is owned or operated by either a resident or nonresident of Minnesota in interstate commerce under authority of the former Interstate Commerce Commission, or a successor agency, or in combined interstate and intrastate commerce under authority of the former Interstate Commerce Commission, or a successor agency, and the Department of Transportation of Minnesota, as a result of which operation such bus operates both within and without the territorial limits of the state of Minnesota.

Subd. 2.Registration and taxation.

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Terms Used In Minnesota Statutes 168.61

Intercity buses are subject to registration and taxation as motor vehicles on an apportionment basis.