Minn. Stat. § 550.15
When the officer, with a writ of attachment or an execution against the defendant, applies to any person mentioned in section 550.135 for the purpose of attaching or levying upon property mentioned therein, such person shall furnish the officer with a certificate showing the description and amount of the property of the judgment debtor held by such person or corporation, the number of rights or shares of such debtor in the stock of the corporation, with any dividend thereon, or the debt owing to the judgment debtor, with any encumbrance upon the property; and, on refusal so to do, such person may be required by the court to attend before it and be examined on oath concerning the same.
Minn. Stat. § 550.15
(9430) RL s 4301; 1986 c 444; 1996 c 305 art 1 s 117