ERICKSTAD, Chief Justice.
The State of North Dakota appeals from a judgment declaring Section 57-43.1-02(3), N.D.C.C., unconstitutional and ordering the State to refund $102,300.58 in excess taxes paid by Service Oil, Inc., or to collect back taxes from taxpayers favored by that statute. The State also appeals from a judgment awarding Service Oil $54,191.83 in attorneys' fees. We affirm in part and reverse in part.
Section 57-43.1-02, N.D.C.C.,
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