Minn. Stat. § 86B.401
Subd. 1. Application.
Subd. 2. Temporary certificate.
A person who applies for a watercraft license may be issued a temporary license certificate to operate the watercraft. The temporary license certificate is valid for 21 days.
Subd. 3. Licensing.
The license agent shall register the watercraft on receiving an application and the license fee. A license and registration sticker with a registration number shall be issued and must be affixed to the watercraft as prescribed by the commissioner of natural resources. The license is not valid unless signed by at least one owner.
Subd. 4. License number.
Each watercraft must be assigned a license number. The license number assigned a watercraft may remain the same even if not renewed in consecutive years. The owner of a watercraft must purchase the watercraft license numbers assigned and affix the license numbers as prescribed by the commissioner.
Subd. 5. License period.
A watercraft license is valid for three calendar years or a portion of the three-year period beginning in the calendar year the license is issued. The watercraft license expires on December 31 of the last calendar year of the license period.
Subd. 6. Renewal.
Watercraft licenses may be renewed in the same manner as applying for the original license.
Subd. 7. Notification of change of address by licensee.
If the address of an owner of a licensed watercraft changes so that it does not conform with the address on the watercraft license, the owner must notify the commissioner in writing by 30 days after the address change occurs on a form prescribed by the commissioner.
Subd. 8. Notice of ownership change, destruction, or abandonment of watercraft.
(c) After a change of ownership:
Subd. 9. Loss or destruction of license.
The commissioner shall issue a duplicate watercraft license if an owner provides to the commissioner an affidavit of loss or destruction of the watercraft license previously issued and pays the duplicate license fee.
Subd. 10. New license for previously licensed watercraft.
A new license may not be issued for a watercraft that has previously been issued a watercraft license by this state unless:
Subd. 11.
[Repealed, 1996 c 385 art 2 s 8]
Subd. 12. Proof of sales tax payment.
A person applying for initial licensing of a watercraft must provide a watercraft purchaser's certificate, showing a complete description of the watercraft, the seller's name and address, the full purchase price of the watercraft, and the trade-in allowance, if any. The certificate must include information showing either (1) that the sales and use tax under chapter 297A was paid or (2) the purchase was exempt from tax under chapter 297A. The commissioner of public safety, in consultation with the commissioner and the commissioner of revenue, shall prescribe the form of the certificate.
The certificate is not required if the applicant provides a receipt, invoice, or other document that shows the watercraft was purchased from a retailer maintaining a place of business in this state as defined in section 297A.66, subdivision 1.
Subd. 13. Collector watercraft.