In connection with and in furtherance of the policy and purpose declared in § 38-10-1 , the wheat commission may promulgate rules pursuant to chapter 1-26 concerning: (1) The procedures for obtaining a declaratory ruling; (2) The procedures for fee collection for wheat sold either in - state or out - of - state; (3) The procedures for obtaining a refund of the fee; and (4) The procedures for collecting delinquent fees and assessing penalties. Source: SL 1961, ch 11 , § 9(4); SL 1986, ch 326 , § 14.