Laws of Minnesota are an annual compilation and is often referred to as the session laws. It contains all the acts of the Legislature as passed in each year's legislative session. Laws of a permanent nature are subsequently incorporated into Minnesota Statutes; those are coded laws. Laws of Minnesota also includes uncoded laws, including appropriations, proposed constitutional amendments, and local laws.
Statutes are laws that apply to all citizens and cover a variety of topics, including the following: the legislature, the executive branch, state departments, the judiciary and courts, tax policy, public safety and police authority, towns, cities, counties, commerce and trade, private property and private rights, civil injuries and remedies, and crimes against people and property and the penalties associated with them.