Minn. Stat. § 168.61
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.
Intercity buses are subject to registration and taxation as motor vehicles on an apportionment basis.
Minn. Stat. § 168.61
1957 c 80 s 1; 1971 c 25 s 67; 1Sp2001 c 4 art 6 s 23; 2003 c 2 art 4 s 6