Red Lemming is stuck behind a gate but he needs to take care of shooters right away. One of the other Lemmings can cross on the floating tile and get the key in the crate. There is a green lever to the left that will open the gate for Red. Red walks straight until he finds a green lever behind a tree, pull it. The other lemming uses the key to open the gate in front of him. Then just follow the path to the flag.
Taxing 2 - A Lovely Pair of Balloons!?!
Have both lemmings follow the path to the two balloons. Take the red balloon over the flag. DO NOT TAKE THE GOLD BALLOON!!! Instead, jump off behind it and walk around the enclosure to the other flag.
Taxing 3 - Access Denied
Get the red key in the crate to open both gates. Do not get the clock - there are booby traps around it. After going through the gates, you will see another crate. Get the blue key to open the gate to the flag.
Taxing 4 - Lem Mountain
Through the opening in the fence to the left is the lever to open the first gate. Past the gate is another lever to open the next gate. Then it's straight on to the flag.
Taxing 5 - Lemmings on the Run
Send one brave Lemming down to the center and toward the yellow wall. When the wall comes down, the shooting starts. After taking care of these shooters, continue up the middle of the yellow section. Something over here lowers the other two walls. There will be more shooters when those walls come down. Good shooting will get you the flags.
Taxing 6 - Lemming Shrub
The gate opens by itself. The first two flags are visible. There are booby traps around the flag on the left. The other two flags are easy to find as you walk around the grassy area.
Taxing 7 - Charlie's Lemmings
Trade off pulling levers to open the gates for each other. The flags are not hard to find.
Taxing 8 - Slide Away
Everybody on the blue slides, three in all, pulling levers at each stop. Have one lemming hop on that moving block and up on the bricks. Head toward that green lever across the way. After pulling it, take the yellow slide on the left to another green lever. Pull it and take the yellow slide to a flag. Now have another lemming hop on that moving block but head toward the rear for the other flag.
Taxing 9 - Hotel Calemfornia
Pull the lever. Send one lemming to get the clocks. Cross the flames on those two moving tiles. Head forward, there is a lever off to the right. Pull it so you can get up on the platform ahead. Follow that around until you find the flag and a green lever. Now the other lemming has an easy shot at the other flag.
Taxing 10 - Missing Links
Straight-ahead are three levers behind a gate. There are two levers to the left, one will open the gate. The flag is off to the left. Get on top of the walls and walk around to the left to find it.
Taxing 11 - A Walk Through Dark Places
Find the green lever to the left to raise a stairway to go up and over the wall. The key for the gate is by the water's edge. Use the catapult that is through the gate. Go up the ramp to the green, then jump off to get the extra time. One flag is now available at the top of the pyramid behind the catapult. Send another lemming over on the catapult. Come off the platform toward the left and follow the dirt path to the other flag.
Taxing 12 - New Lem in Town
Use Red or Purple Lemming. Climb up the ramp and take care of all the shooters you see. The flag is in that area across from you. Jump down to the green floor and follow that to the right. Beyond that raised platform are two levers to raise a path to the flag.
Taxing 13 - Grossi's Lair
There is a green lever on the left that can be reached via the red floating tiles. Then cross the red floating tile on the right and go up the yellow ramp and jump on the trampolines. Through the opened gate, head left past the laser beams and up the green ramp. Get the catapult from the crate and take a ride. Get the red key, pull the lever to get out of the enclosure and head back around to the right. Use the key to open the gate and go up the green ramp and jump off between the two yellow lego blocks. Follow that blue path to the green key and a green balloon ride. Then go through the gate and take a red balloon trip. Find the green lever to raise a jumping platform for the trampoline. Landing triggers the wall surrounding the shooters to come down. Take care of the shooters and the flag is straight ahead.
Taxing 14 - 4 Go A-Wanderin'
Watch out for monsters in the caves and booby traps on the floor. Go south first to find a green lever at the end of the path. Then the flag to the east is easy picking. The flags to the west and north are easy to find after pulling some green levers along the way.
Taxing 15 - It's A-Maze-ing
Teamwork is the key here. Take turns pulling levers and getting keys to open gates for each other until you meet up again. The keys open the last two gates. Then go up the first and thirds ramps to get the flags.
Taxing 16 - All is Not Lost...Yet
Send Gold Lemming on the floating tile ahead. There are floating tiles up ahead circling a square. Hop on one of these tiles and ride until you see a green lever. Go pull it, the hop back on until you see a crate. You don't need the catapult in this crate. Just go down the alley o the flag.
Taxing 17 - Trail of the Moving Flag
Have one lemming stand on the tile at the edge of the landing. As the other lemmings work the level, he and the flag will move around and finally meet up at the end. Send one lemming on each of the other paths. Be sure to always step on the center tile to open gates and move the tiles. Watch the floater lest he get shot along the way.
Taxing 18 - Solve, Solve Like the Wind!
In the second column of crates, the third and fourth crates back have the blue and red keys. These will open the gates on the left. Floor tiles control the walls over there and you have to step on them in the right combination to get in and out of there. Go pull the lever first then get the green key. Now go across to the other side and through the gate. Walls keep popping up to impede your access to the flag.
Taxing 19 - Dead End Lemming
One lemming heads counter-clockwise until he runs into a wall. The next lemming heads counter-clockwise and goes in the opening that has appeared in the wall and turns left. After getting the clock, go through that opening and turn right. Continue counter-clockwise toward the center going through each opening until you bring up a wall. Send the third lemming clockwise until he triggers a wall behind him. Then the last lemming goes through the opening just made and heads more or less clockwise to the center and the flag.
Taxing 20 - Moon Base Lemming
There is a red key off to the left. Both Blue and Gold Lemmings walk toward the right and through the gate. Go up the ramp and across the walkway for the first flag. Continue on the walkway to the left until you see a bouncing block. Cross over on the block and find two levers. These levers operate the tiles on the left. The lemming without the flag crosses on these tiles. Continue forward and to the left to find a green lever. Then hug the wall and head back toward the right. Hop up on the moving wall and into the next enclosure for the last flag.
Taxing 21 - Bouncy Boing
Blue and Gold Lemmings stand on the grass next to the trampoline. Red or Purple pulls a lever to raise a jumping platform. Jump and then pull the lever to extend a bridge for Red and Purple Lemmings to cross over to the center. Have a Lemming climb each of the two stairs and stand on the landing. The other two lemmings jump on the trampolines to move the other two Lemmings on floating tiles to the balloons. After the balloon ride, go down the stairs and stand on the dirt patch to lower the walls. Then climb up each pyramid to get the flags.
Taxing 22 - Lemming Drop
Take the red balloon over and then drop off the platform onto the red revolving tiles. Repeat with the gold balloon to the left. Then take the green balloon ride. Take care of a gang of shooters ahead and the flag is in the rear corner. Come back to the front and find green levers to the left and right along the dark green floor. Now have the red and gold balloon riders go toward the center and, from the dark red floor, they can each hop up on a floating tile to get to the flags.
Taxing 23 - Curse of the Paintball
Walking across the royal blue floor tile operates the red tiles used to cross the hot floor. Careful timing and teamwork makes this level a piece of cake.
Taxing 24 - Lemslip
Have any one of the Lemmings slide around on the ice. You don't need the green levers yet. When you have slid into the enemy camp, take the slide to the back to escape. Then take the slide to the left to find a red balloon. Now the green levers come in handy to move him around to find a green lever that will raise Gold Lemming out of the hole to get the flag.
Taxing 25 - Time Bandits
Follow the trail marked by the clocks. After getting all the clocks, you will find balloons. Take any two of these over to find the flags.
Taxing 26 - Easy Rider
Go on the dark red slide on the left, then the purple slide, then the blue one. Walk between the walls to lower them. Pull the lever and get the extra time. Return on the green slide. Take the next green slide on the right and pull the lever you find at the end. Slide red, but DO NOT pull this lever. Go on the blue slide, then the purple one, then the green. Walk between these walls also to lower them and pull the lever. Now the other lemming can take the yellow slide over to the flag!
Taxing 27 - The Reactor
Take short steps in this level; there are triggers hidden in the floor to raise walls and open gates. Gold Lemming comes out of the pen and turns right. Midway between the two squares is a trigger to raise a wall. Go slowly because you want to be on top of this wall, you don't want to go past it. Go pull the green lever, then get back on the wall to lower it. Then go to the far left and repeat. After lowering the wall, go left and turn left at the corner and continue until you trigger a wall that will also open a gate. Blue Lemming goes to the right also, being sure to leave the wall lowered. Go through the open gate on the far right. Then go to the left until you trigger another wall to open a gate. Purple Lemming also goes to the right but circles the perimeter until he raises a wall. Turn around and go back to the enclosure with the flag. Along the right side, on the shaded tiles, is a hidden wall that will get you into the flag. Red Lemming can come out and go to the right and get that first flag by standing on the wall. Gold Lemming can now get the flag by him by standing on that wall. Blue Lemming goes through that open gate in front of him and turns left to get a flag by triggering a wall alongside the enclosure.
Taxing 28 - To Switch or not to Switch
Send one Lemming sliding around until he gets to the square without the clock. Step on the red tile. This turns off the sliding and lowers all the clocks. Have the other Lemming cross over to the center and pull the levers. First row: 3rd from left. Second row: 2nd from right. Third row: the two outside switches. Back row: 1st and 3rd from left.
Taxing 29 - Another Red Lemming Connection
Make a bridge for Blue Lemming as in Tricky 19. Pull the lever. Red and Purple Lemmings can now get the flags. More lemmings have been released to deactivate the bridge, though. Have Red and Purple go and work the floating tiles for Blue to go back across to get the last flag.