Minn. Stat. § 168.1298
Subd. 1. General requirements and procedures.
(a) The commissioner shall issue special "Support Our Troops" license plates to an applicant who:
Subd. 2. Design.
After consultation with interested groups, the adjutant general and the commissioner of veterans affairs shall design the special plate, subject to the approval of the commissioner.
Subd. 3. No refund.
Contributions under this section must not be refunded.
Subd. 4. Plate transfers.
Notwithstanding section 168.12, subdivision 1, on payment of a transfer fee of $5, plates issued under this section may be transferred to another passenger automobile, one-ton pickup truck, recreational vehicle, or motorcycle owned by the individual to whom the special plates were issued.
Subd. 5. Contribution and fees credited.
Contributions under subdivision 1, paragraph (a), clause (5), must be paid to the commissioner and credited to the Minnesota "Support Our Troops" account established in section 190.19. The fees collected under this section must be deposited in the driver and vehicle services operating account under section 299A.705.
Subd. 6. Record.
The commissioner shall maintain a record of the number of plates issued under this section.