Minnesota Code § 86B.315

TOWING PERSON ON WATER SKIS OR OTHER DEVICE.
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A person may not operate a watercraft on waters of this state and create a wake for a wake surfer or tow a person on water skis, an aquaplane, a surfboard, a saucer, or a similar device unless:
(1) there is another person in the watercraft in addition to the operator who is in a position to continually observe the person being towed; or
(2) the boat is equipped with a mirror providing the operator a wide field of vision to the rear.
On waters of this state, from one-half hour after sunset to sunrise of the following day, a person may not:
(1) wake surf;
(2) operate a watercraft creating a wake for a wake surfer;
(3) be towed by a watercraft; or
(4) operate a watercraft towing a person on water skis, an aquaplane, a surfboard, a saucer, or another device.

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