No public business shall be transacted on any holiday, except in cases of necessity and except in cases of public business transacted by the legislature, nor shall any civil process be served thereon. Minn. Stat. 645.44 (Subd. 5)
When New Year's Day, Independence Day, Veterans Day, or Christmas Day falls on a Sunday, the following day shall be a holiday and, provided, when New Years Day, Independence Day, Veterans Day or Christmas Day falls on a Saturday, the preceding day shall be a holiday.
Martin Luther King Jr. Day
New Year's Day
For the executive branch of the state of Minnesota, "holiday" also includes the Friday after Thanksgiving but does not include Christopher Columbus Day. Other branches of state government and political subdivisions shall have the option of determining whether Christopher Columbus Day and the Friday after Thanksgiving shall be holidays.
Where it is determined that Columbus Day or the Friday after Thanksgiving is not a holiday, public business may be conducted thereon.