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The legal basis for North Dakota's corporate tax is contained in the North Dakota Constitution Article X, §3, and N.D.C.C. §57-38-30. The tax credit under this scheme, which is available for biodiesel retrofitting of equipment, is based upon N.D.C.C. Die Rechtsgrundlage für die Körperschaftssteuer („corporate tax“) stellen in North Dakota der Artikel X, § 3 der Verfassung von North Dakota und § 57-38-30 N.D.C.C. dar.