Any sale of Texas pecans by a qualified grower shall be reported to the Texas Pecan Board and a qualified grower is defined as one who has 15 acres or more of pecan trees and 500 pecan trees or more.  If you are a qualified grower then you are required by law to pay 1/2¢ per pound of pecans sold or transferred to a pecan buyer, handler, processor or pool. 

 

If a grower retains ownership of the pecans, as in the case of custom shelling or a pool, he is considered a first handler because the first handler is the first party to purchase the pecans from the grower (himself) and so the first handler is the sheller or pool receiver. The assessment is triggered when the pecans are first processed or shelled, and the first handler (grower) shall then report and remit the assessment.  The first handler is required by law to collect (or deduct from the sale) an assessment from the grower of 1/2¢ per pound of pecans.
 

A grower can receive a refund of his assessment paid by submitting a written request to the Texas Pecan Board within 60 days of the date of the transaction.