County boards, Minn. Statutes 2025 375.47
County nursing home administrators, Minn. Statutes 2025 376.58
Income taxes, see INCOME AND FRANCHISE TAXES
Meals, see MEALS (REFRESHMENT)
Nongovernmental organizations, fees and fines, income and franchise taxes
Nondeductible items, Minn. Statutes 2025 290.10
Subtractions, Minn. Statutes 2025 290.0132, 290.0134
State facility clients or residents, gross income deductions, Minn. Rules 9515.2300
State troopers, Minn. Statutes 2025 299D.03
Travel expenses, see TRAVEL EXPENSES