2007 Minnesota Statutes

168.62 INTERCITY BUS REGISTRATION.
    Subdivision 1. Registration of percentage of buses; determination. An owner or operator
of more than one intercity bus shall register a percentage of those intercity buses of the owner or
operator in Minnesota. The percentage of the intercity buses so registered shall be determined by
dividing the total number of miles traveled by such intercity buses within the state of Minnesota
by the total number of miles traveled by such intercity buses both within and without the state
of Minnesota. Such percentage figure so arrived at is the percentage of intercity motor buses
which the owner or operator thereof shall register in Minnesota. A fractional intercity bus shall
be registered as one intercity bus. The number of intercity buses so registered in the state of
Minnesota are deemed to be domiciled in Minnesota and subject to motor vehicle taxation in
this state.
    Subd. 2. Tax determination. When the number of intercity buses to be registered in
Minnesota is determined as herein provided, the owner or operator thereof shall select the
particular intercity buses to be so registered. The motor vehicle tax to be paid thereon for each
calendar year shall be determined by the registrar of motor vehicles, who shall compute the
amount of motor vehicle tax on each intercity bus of the owner or operator thereof as though all
of such intercity buses were required to be registered in Minnesota. The amount so arrived at
shall then be divided by the total number of intercity buses of such owner or operator to obtain
the average motor vehicle tax due on an intercity bus registered in Minnesota. Such average tax
shall be paid on each intercity bus registered in Minnesota in the same manner and at the same
time as other motor vehicles using the streets and highways of Minnesota are taxed and the
taxes paid thereon. The registrar of motor vehicles shall issue number plates for the intercity
buses registered in Minnesota.
    Subd. 3. Special plates or certificate; fee; proceeds to highway user fund. At the same
time that an owner or operator of intercity buses registers them in Minnesota and obtains number
plates therefor, the owner or operator shall apply for special identification plates or certificates
for the remainder of that fleet of intercity buses. The registrar of motor vehicles shall design an
appropriate plate or identification certificate for this purpose which shall be issued upon the
payment of a fee of $10 covering each intercity bus so identified. The proceeds of such fees shall
be deposited to the credit of the highway user tax distribution fund. No intercity bus shall at any
time be operated in the state of Minnesota without either Minnesota number plates or special
identification plates or certificates issued as herein provided.
History: 1957 c 80 s 2; 1959 c 365 s 1; 1986 c 444