§ 406. Bus taxation proration agreement. The bus taxation proration\nagreement is hereby enacted into law and entered into with all\njurisdictions legally joining therein in the form substantially as\nfollows:\n ARTICLE I. Purposes and Principles.\n Section 1. Purposes of Agreement. It is the purpose of this agreement\nto set up a system whereby any contracting state may permit owners of\nfleets of busses operating in two or more states to prorate the\nregistration of the busses in such fleets in each state in which the\nfleets operate on the basis of the proportion of miles operated within\nsuch state to total fleet miles, as defined herein.\n Section 2. Principle of Proration of Registration. It is hereby\ndeclared that in making this agreement the contracting states adhere to\nthe principle that each state should have the freedom to develop the\nkind of highway user tax structure that it determines to be most\nappropriate to itself, that the method of taxation of interstate busses\nshould not be a determining factor in developing its user tax structure,\nand that annual taxes or other taxes of the fixed fee type upon busses\nwhich are not imposed on a basis that reflects the amount of highway use\nshould be apportioned among the states, within the limits of\npracticality, on the basis of vehicle miles traveled within each of the\nstates.\n ARTICLE II. Definitions.\n (a) State. State shall include the states of the United States, the\nDistrict of Columbia, the territories of the United States, the\nProvinces of Canada, and the States, Territories and Federal District of\nMexico.\n (b) Contracting State. Contracting state shall mean a state which is a\nparty to this agreement.\n (c) Administrator. Administrator shall mean the official or agency of\na state administering the fee involved, or, in the case of proration of\nregistration, the official or agency of a state administering the\nproration of registration in that state.\n (d) Person. Person shall include any individual, firm, copartnership,\njoint venture, association, corporation, estate, trust, business trust,\nreceiver, syndicate, or any other group or combination acting as a unit.\n (e) Base State. Base state shall mean the state from or in which the\nbus is most frequently dispatched, garaged, serviced, maintained,\noperated, or otherwise controlled, or also in the case of a fleet bus\nthe state to which it is allocated for registration under statutory\nrequirements. In order that this section may not be used for the\npurpose of evasion of registration fees, the administrators of the\ncontracting states may make the final decision as to the proper base\nstate, in accordance with Article III (h) hereof, to prevent or avoid\nsuch evasion.\n (f) Bus. Bus shall mean any motor vehicle of a bus type engaged in the\ninterstate transportation of passengers and subject to the jurisdiction\nof the Interstate Commerce Commission, or any agency successor thereto,\nor one or more state regulatory agencies concerned with the regulation\nof passenger transport.\n (g) Fleet. As to each contracting state, fleet shall include only\nthose busses which actually travel a portion of their total miles in\nsuch state. A fleet must include three (3) or more busses.\n (h) Registration. Registration shall mean the registration of a bus\nand the payment of annual fees and taxes as set forth in or pursuant to\nthe laws of the respective contracting states.\n (i) Proration of registration. Proration of registration shall mean\nregistration of fleets of busses in accordance with Article IV of this\nagreement.\n (j) Reciprocity. Reciprocity shall mean that each contracting state,\nto the extent provided in this agreement, exempts a bus from\nregistration and registration fees.\n ARTICLE III. General Provisions.\n (a) Effect on Other Agreements, Arrangements, and Understandings. On\nand after its effective date, this agreem
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