(a) Wyoming wheat is assessed in the amount of one and three-quarters cents ($0.0175) per bushel.
(b) There shall be no delineation as to crop year in the assessment of Wyoming wheat. "Wyoming wheat" means wheat grown in the state of Wyoming at any time, provided that wheat originating from any state that collects a similar levy upon wheat, but bases assessment upon the location of the first sale taking place within its jurisdiction shall be treated as if the wheat were grown within the state of Wyoming, being first handled by a Wyoming handler.
(c) Forms for remitting the assessment shall be provided by the Wheat Marketing Commission.
010-1 Wyo. Code R. § 1-2