The fee established pursuant to § 38-10-22, shall be deducted, as provided by this chapter, whether such wheat is stored or sold in this or any other state. However, if agreements have not been made with dealers outside of the state for collecting the fee, the grower shall remit the fee to the wheat commission, as provided in administrative rules promulgated pursuant to chapter 1-26 on all wheat so sold by him outside the state.
SDCL 38-10-24