Fix North Dakota marriage penalty credit parameters

[hua7450]

The values for marriage penalty credit parameters do not match what the legal code is referring to, Legal code for marriage penalty credit (2) Legal code that it referring to: 57-38-30.3 1(b) Right now the parameter values are coming from the tax form instruction worksheet

[MaxGhenis]

Adjusted the title - note that refactor means changes that don't affect functionality