There is hereby assessed a promotional fee of four-tenths of one percent of the value of the net market price per bushel upon all wheat sold through commercial channels in the State of South Dakota. The fee shall be assessed and imposed on the grower at the time of sale or delivery, and shall be collected and remitted by the first purchaser in the manner described by the commission pursuant to administrative rules promulgated pursuant to chapter 1-26. No wheat is subject to the fee more than once.
SDCL 38-10-22