Minn. Stat. § 86B.315
Subd. 1. Observer or mirror required.
A person may not operate a watercraft on waters of this state and tow a person on water skis, an aquaplane, a surfboard, a saucer, or a similar device unless:
Subd. 2. Night skiing or towing prohibited.
A person may not be towed or operate a watercraft towing a person on water skis, an aquaplane, a surfboard, a saucer, or another device on waters of this state from one hour after sunset to sunrise of the following day.