Wheat tax levy

There shall be a levy of five mills per bushel [35.24 liters] by weight upon all wheat grown in the state and sold through commercial channels by a producer to a first purchaser. The tax will be levied at the time of sale and deducted from the price paid. In the case of a lien, pledge, or mortgage, the tax shall be deducted from the proceeds of loan or claim secured. This levy is subject to adjustment at the time of settlement if the bushel amount was not accurately determined at disbursement.