Minn. Stat. § 609.085: SENDING WRITTEN COMMUNICATION.

Subdivision 1. Definition of offense.

When the sending of a letter or other written communication is made an offense, the offense is complete upon deposit of the letter or communication in any official depository of mail or given to another for the purpose of delivery to the receiver.

Subd. 2. Venue.

The offense is committed in both the county in which the letter is so deposited or given and the county in which it is received by the person for whom it is intended.