YETKA, Justice.
This case is brought as an appeal from the tax court by certain taxpayers who successfully challenged the constitutionality of a Minnesota wine excise tax, but who were denied the remedy of a refund of past excise taxes paid. We affirm the tax court.
Since 1934, Minnesota has imposed an excise tax on wines. See Minn.Stat. § 297C.02 (1986). In 1980, Minnesota passed a statute that set lower excise taxes on wine manufactured from...
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