North Dakota Statutes
§ 4.1-13-15 — Assessment
An assessment at the rate of twenty mills per bushel [35.24 liters] by weight is imposed upon all wheat:
1.Grown in this state, at the time of its sale;
2.Delivered into this state, at the time of its sale; and
3.Sold through commercial channels to a first purchaser in this state.
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