Minn. Stat. § 86B.415
Subd. 1. Watercraft 19 feet or less.
(b) The watercraft license fee is:
Subd. 1a. Canoes, kayaks, sailboards, paddleboards, paddleboats, or rowing shells.
The fee for a watercraft license for a canoe, kayak, sailboard, paddleboard, paddleboat, or rowing shell over ten feet in length is $23.
Subd. 2. Watercraft over 19 feet.
Except as provided in subdivisions 1a, 3, 4, and 5, the watercraft license fee:
Subd. 3. Watercraft for commercial use.
The license fee for watercraft used primarily for charter fishing, commercial fishing, commercial passenger carrying, or other commercial operation is $164 each.
Subd. 4. Watercraft used by nonprofit corporation for teaching.
The watercraft license fee for a watercraft used by a nonprofit organization for teaching boat and water safety is $8 each.
Subd. 5. Dealer's license.
There is no separate fee for watercraft owned by a dealer under a dealer's license. The fee for a dealer's license is $142.
Subd. 6. Transfer or duplicate license.
The fee to transfer a watercraft license or be issued a duplicate license is $4.50.
Subd. 7. Watercraft surcharge.
A surcharge is placed on each watercraft licensed under subdivisions 1 to 5 for control, public awareness, law enforcement, monitoring, and research of aquatic invasive species such as zebra mussel, purple loosestrife, and Eurasian watermilfoil in public waters and public wetlands. The surcharge is:
Subd. 7a.
[Repealed, 1999 c 231 s 207]
Subd. 8. Registrar's fee.
In addition to other fees prescribed by law, a filing fee of $4.50 shall be charged for each watercraft license renewal, duplicate or replacement license, and replacement decal and a filing fee of $7 shall be charged for each watercraft license and license transfer issued by:
Subd. 9. Disposition of receipts.
Money received for watercraft licenses shall be deposited in the state treasury and credited to the water recreation account.
Subd. 10. Accounting.
The commissioner of natural resources, in agreement with the commissioner of public safety, may prescribe the accounting and procedural requirements necessary to assure efficient handling of watercraft registrations and license fees by deputy registrars. Deputy registrars shall strictly comply with these accounting and procedural requirements.
Subd. 11. Refunds.
The commissioner may issue a refund on a license or title, not including any issuing fees paid under subdivision 8 or section 84.027, subdivision 15, paragraph (a), clause (2), or 86B.870, subdivision 1, paragraph (b), if the refund request is received within 60 days of the original license or title, the license or title is not used or transferred, and:
(3) the watercraft was licensed or titled twice, once by the dealer and once by the customer.
[See Note.]