Minn. Stat. § 86B.920: STOLEN WATERCRAFT.

Subdivision 1. Duty of peace officers.

A peace officer aware of a stolen or converted watercraft shall immediately furnish the commissioner with information concerning the theft or conversion.

Subd. 2. Duty of commissioner.

The commissioner, upon receiving a report of the theft or conversion of a watercraft, shall record the report information, including the make of the stolen or converted watercraft and its builder's hull identification number, if any. The commissioner shall prepare a list of watercraft reported stolen and those recovered as disclosed by the reports submitted. The report may be distributed as the commissioner deems advisable.

Subd. 3. Duty of owner.

If a stolen or converted watercraft is recovered, the owner shall immediately notify the commissioner.