Minn. Stat. § 84.89

A law enforcement officer shall seize any snowmobile, as defined in section 84.81 , used for the purpose of gaining access to property for the purpose of committing the crime of burglary, as defined in section 609.582 . Any snowmobile seized pursuant to this section shall be held, subject to the order of the district court of the county in which the burglary was committed, and shall be confiscated after conviction of the person from whom the snowmobile was seized and disposed of in accordance with the procedure provided for equipment used in committing game and fish violations by section 97A.225 , except that the balance of the proceeds from the sale of a confiscated snowmobile which are paid into the state treasury shall be credited to the general fund.