I think the only short shotgun in MN is one that was built as an AOW. That is, not a cutdown shotgun but a shotgun receiver that was made and registered as an AOW, like Serbu's "Super-Shorty" or "Mini-Ouch" or whatever it's called. Same paperwork hassle, but only a $5 transfer tax...
Maybe something changed, though.
Dirk
P.S. It's here:
http://www.serbu.com/shorty.htm