EXCISE TAXES

Aircraft, see Taxes under AIRCRAFT

Aviation gasoline taxes, see under MOTOR FUEL TAXES

Cannabis and controlled substances taxes, see CANNABIS AND CONTROLLED SUBSTANCES TAXES

Cigarette and tobacco products taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Credits, Indian tribes, revenue-sharing, Minn. Statutes 2026 270C.19

Fuel taxes, see MOTOR FUEL TAXES

Gambling taxes, see GAMBLING TAXES

Gasoline taxes, see under MOTOR FUEL TAXES

Indemnification against

Business corporations, Minn. Statutes 2026 302A.521

Limited liability companies, Minn. Statutes 2026 322C.0408

Nonprofit corporations, Minn. Statutes 2026 317A.521

Liquor taxes, see LIQUOR TAXES

Marine gasoline taxes, Minn. Statutes 2026 296A.07, 296A.18

Motor fuel taxes, see MOTOR FUEL TAXES

Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES

Payment, deductions for, corporations, additions to income, Minn. Statutes 2026 290.0133

Public utilities, Minn. Statutes 2026 216B.36

Refunds

Corporations, subtractions from income, Minn. Statutes 2026 290.0134

Indian tribes, tax refund agreements, Minn. Statutes 2026 270C.19

Reports about, tax incidence biennial reports, Minn. Statutes 2026 270C.13

Revenue-sharing agreements, Indian tribes, Minn. Statutes 2026 270C.19

Special motor fuel taxes, see under MOTOR FUEL TAXES

Tax-exempt organizations, Minn. Statutes 2026 270B.02