Neb. Rev. Stat. § 2-3623

(1) The following corn fee is levied upon all corn sold through commercial channels in Nebraska or delivered in Nebraska: (a) Until and on September 30, 2024, one-half cent per bushel; and (b) Beginning October 1, 2024, one cent per bushel. (2) The fee shall be paid by the grower at the time of sale or delivery and shall be collected by the first purchaser. Under the Nebraska Corn Resources Act, no corn shall be subject to the fee more than once.