Minn. Stat. § 85.055
Subd. 1. Fees.
The fee for state park permits for:
(6) a state park permit for handicapped persons under section 85.053, subdivision 7, clauses (1) and (2), is $12.
The fees specified in this subdivision include any sales tax required by state law.
Subd. 1a. Patron permit.
The commissioner may develop a special patron permit requiring persons to pay an additional amount above the annual permit fee required in subdivision 1. The additional amount paid under this subdivision shall be deposited in the state treasury and credited to the working capital account under section 85.22, subdivision 1.
Subd. 2. Fee deposit and appropriation.
The fees collected under this section shall be deposited in the natural resources fund and credited to a state parks account.