The Minnesota statute regarding gifts and officials is 10A.071.
For more information, several reports are available. The Senate Counsel, Research, and Fiscal Analysis office has two relevant reports from 2020 that go into more details: Gift Ban for Public Officials and The Gift Ban - A Quick Look. Additionally, House Research has done a "Short Subject" (from the perspective of
the House of Representatives) report called "Gift Ban Law and Rules for
House Members and Employees", 2013. The Campaign Finance & Public Disclosure Board also has information on their publications page on the "gift ban".