AH

WSR 97-10-027

PROPOSED RULES

DEPARTMENT OF REVENUE

[Filed April 30, 1997, 1:45 p.m.]

Original Notice.

Preproposal statement of inquiry was filed as WSR 97-06-111.

Title of Rule: WAC 458-40-660 Timber excise tax--Stumpage value tables.

Purpose: RCW 84.33.091 requires that the stumpage value tables be revised twice annually by rule. WAC 458-40-660 contains the proposed stumpage values for the second half of 1997. Large harvesters of timber use these values to calculate the timber excise tax.

Statutory Authority for Adoption: RCW 82.33.330 and 84.33.096.

Statute Being Implemented: RCW 84.33.091, 82.32.060, and 84.33.077.

Summary: The rule contains eight tables of stumpage values. These eight tables represent the areas in the state in which timber is harvested. Each table breaks out the values by timber species, quality, and a downward adjustment for hauling. The rule also contains two harvest adjustment tables for the volume per acre which is harvested, logging conditions, remote island harvesting, and thinning. In addition, the rule also contains a domestic market adjustment table for some timber which is not sold by a competitive bidding process and that is prohibited from export.

Reasons Supporting Proposal: This rule and the breakdowns reflected above are required to be done twice a year by RCW 84.33.091.

Name of Agency Personnel Responsible for Drafting: Edward Ratcliffe, 711 Capitol Way South, #303, Olympia, WA, (360) 586-3505; Implementation and Enforcement: Gary O'Neil, 2735 Harrison N.W., Building 4, Olympia, WA, (360) 753-2871.

Name of Proponent: Department of Revenue, governmental.

Rule is not necessitated by federal law, federal or state court decision.

Explanation of Rule, its Purpose, and Anticipated Effects: The amendment of WAC 458-40-660 complies with RCW 84.33.091 that requires that the department publish stumpage values on a semi-annual basis. The tables set out for each stumpage value area the amount that each species or subclassification of timber would sell for at a voluntary sale made in the ordinary course of business for purposes of immediate harvest. Harvesters, other than small harvesters, of timber use the tables as a basis for calculating the amount of timber excise tax owed.

Proposal Changes the Following Existing Rules: Values are updated. See explanation above.

No small business economic impact statement has been prepared under chapter 19.85 RCW. The stumpage value table is required by law. The agency is given no discretion in implementing the table. The rules do not impose a responsibility or require a small business to perform something that is not already required by law.

Section 201, chapter 403, Laws of 1995, does not apply to this rule adoption. These are significant legislative rules pursuant to subsection (5)(a)(I)[(i)] of section 201, chapter 403, Laws of 1995 (RCW 34.05.328 (5)(a)(i)).

Hearing Location: Department of Revenue, Conference Room, Target Place, Building No. 4, 2735 Harrison Avenue N.W., Olympia, WA, on June 11, 1997, at 10 a.m.

Assistance for Persons with Disabilities: Contact Janet Schilter by June 4, 1997, TDD 1-800-451-7985, or (360) 753-3217.

Submit Written Comments to: Ed Ratcliffe, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467, FAX (360) 664-0693, by June 11, 1997.

Date of Intended Adoption: June 30, 1997.

April 29, 1997

Russell W. Brubaker

Assistant Director

AMENDATORY SECTION (Amending WSR 97-02-069, filed 12/31/96, effective 1/1/97)

WAC 458-40-660 Timber excise tax--Stumpage value tables--Stumpage value adjustments. (1) Introduction. This section sets forth the stumpage value tables and the stumpage value adjustments that are used to calculate the amount of timber excise tax owed by a timber harvester.

(2) Stumpage value tables. The following stumpage value tables are hereby adopted for use in reporting the taxable value of stumpage harvested during the period ((January)) July 1 through ((June 30)) December 31, 1997:

((TABLE 1--Stumpage Value Table

Stumpage Value Area 1

January 1 through June 30, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir DF 1 $701 $694 $687 $680 $673

2 660 653 646 639 632

3 523 516 509 502 495

4 267 260 253 246 239

Western Redcedar² RC 1 498 491 484 477 470

2 495 488 481 474 467

3 455 448 441 434 427

4 449 442 435 428 421

Western Hemlock³ WH 1 396 389 382 375 368

2 379 372 365 358 351

3 379 372 365 358 351

4 271 264 257 250 243

Other Conifer OC 1 396 389 382 375 368

2 379 372 365 358 351

3 379 372 365 358 351

4 271 264 257 250 243

Red Alder RA 1 211 204 197 190 183

2 180 173 166 159 152

3 99 92 85 78 71

Black Cottonwood BC 1 64 57 50 43 36

2 42 35 28 21 14

3 32 25 18 11 4

Other Hardwood OH 1 101 94 87 80 73

2 95 88 81 74 67

3 68 61 54 47 40

Douglas-fir Poles

and Piles DFL 1 959 952 945 938 931

Western Redcedar

Poles and Piles RCL 1 959 952 945 938 931

Chipwood⁴ CHW 1 1 1 1 1 1

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁵ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁶ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁶ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Alaska-Cedar.

³ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."

⁴ Stumpage value per ton.

⁵ Stumpage value per 8 lineal feet or portion thereof.

⁶ Stumpage value per lineal foot.

TABLE 2--Stumpage Value Table

Stumpage Value Area 2

January 1 through June 30, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir DF 1 $774 $767 $760 $753 $746

2 619 612 605 598 591

3 531 524 517 510 503

4 379 372 365 358 351

Western Redcedar² RC 1 498 491 484 477 470

2 495 488 481 474 467

3 455 448 441 434 427

4 449 442 435 428 421

Western Hemlock³ WH 1 439 432 425 418 411

2 439 432 425 418 411

3 423 416 409 402 395

4 347 340 333 326 319

Other Conifer OC 1 439 432 425 418 411

2 439 432 425 418 411

3 423 416 409 402 395

4 347 340 333 326 319

Red Alder RA 1 211 204 197 190 183

2 180 173 166 159 152

3 99 92 85 78 71

Black Cottonwood BC 1 64 57 50 43 36

2 42 35 28 21 14

3 32 25 18 11 4

Other Hardwood OH 1 101 94 87 80 73

2 95 88 81 74 67

3 68 61 54 47 40

Douglas-fir Poles

and Piles DFL 1 959 952 945 938 931

Western Redcedar

Poles and Piles RCL 1 959 952 945 938 931

Chipwood⁴ CHW 1 1 1 1 1 1

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁵ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁶ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁶ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Alaska-Cedar.

³ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."

⁴ Stumpage value per ton.

⁵ Stumpage value per 8 lineal feet or portion thereof.

⁶ Stumpage value per lineal foot.

TABLE 3--Stumpage Value Table

Stumpage Value Area 3

January 1 through June 30, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir DF 1 $652 $645 $638 $631 $624

2 643 636 629 622 615

3 506 499 492 485 478

4 407 400 393 386 379

Western Redcedar² RC 1 498 491 484 477 470

2 495 488 481 474 467

3 455 448 441 434 427

4 449 442 435 428 421

Western Hemlock³ WH 1 507 500 493 486 479

2 437 430 423 416 409

3 430 423 416 409 402

4 316 309 302 295 288

Other Conifer OC 1 507 500 493 486 479

2 437 430 423 416 409

3 430 423 416 409 402

4 316 309 302 295 288

Red Alder RA 1 211 204 197 190 183

2 180 173 166 159 152

3 99 92 85 78 71

Black Cottonwood BC 1 64 57 50 43 36

2 42 35 28 21 14

3 32 25 18 11 4

Other Hardwood OH 1 101 94 87 80 73

2 95 88 81 74 67

3 68 61 54 47 40

Douglas-fir Poles

and Piles DFL 1 959 952 945 938 931

Western Redcedar

Poles and Piles RCL 1 959 952 945 938 931

Chipwood⁴ CHW 1 1 1 1 1 1

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁵ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁶ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁶ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Alaska-Cedar.

³ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."

⁴ Stumpage value per ton.

⁵ Stumpage value per 8 lineal feet or portion thereof.

⁶ Stumpage value per lineal foot.

TABLE 4--Stumpage Value Table

Stumpage Value Area 4

January 1 through June 30, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $682 $675 $668 $661 $654

2 665 658 651 644 637

3 578 571 564 557 550

4 433 426 419 412 405

Lodgepole Pine LP 1 190 183 176 169 162

Ponderosa Pine PP 1 489 482 475 468 461

2 245 238 231 224 217

Western Redcedar³ RC 1 498 491 484 477 470

2 495 488 481 474 467

3 455 448 441 434 427

4 449 442 435 428 421

Western Hemlock⁴ WH 1 507 500 493 486 479

2 452 445 438 431 424

3 410 403 396 389 382

4 371 364 357 350 343

Other Conifer OC 1 507 500 493 486 479

2 452 445 438 431 424

3 410 403 396 389 382

4 371 364 357 350 343

Red Alder RA 1 211 204 197 190 183

2 180 173 166 159 152

3 99 92 85 78 71

Black Cottonwood BC 1 64 57 50 43 36

2 42 35 28 21 14

3 32 25 18 11 4

Other Hardwood OH 1 101 94 87 80 73

2 95 88 81 74 67

3 68 61 54 47 40

Douglas-fir Poles

and Piles DFL 1 959 952 945 938 931

Western Redcedar

Poles and Piles RCL 1 959 952 945 938 931

Chipwood⁵ CHW 1 1 1 1 1 1

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁶ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁷ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁷ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."

⁵ Stumpage value per ton.

⁶ Stumpage value per 8 lineal feet or portion thereof.

⁷ Stumpage value per lineal foot.

TABLE 5--Stumpage Value Table

Stumpage Value Area 5

January 1 through June 30, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $682 $675 $668 $661 $654

2 590 583 576 569 562

3 545 538 531 524 517

4 383 376 369 362 355

Lodgepole Pine LP 1 190 183 176 169 162

Ponderosa Pine PP 1 489 482 475 468 461

2 245 238 231 224 217

Western Redcedar³ RC 1 498 491 484 477 470

2 495 488 481 474 467

3 455 448 441 434 427

4 449 442 435 428 421

Western Hemlock⁴ WH 1 507 500 493 486 479

2 497 490 483 476 469

3 389 382 375 368 361

4 371 364 357 350 343

Other Conifer OC 1 507 500 493 486 479

2 497 490 483 476 469

3 389 382 375 368 361

4 371 364 357 350 343

Red Alder RA 1 211 204 197 190 183

2 180 173 166 159 152

3 99 92 85 78 71

Black Cottonwood BC 1 64 57 50 43 36

2 42 35 28 21 14

3 32 25 18 11 4

Other Hardwood OH 1 101 94 87 80 73

2 95 88 81 74 67

3 68 61 54 47 40

Douglas-fir Poles

and Piles DFL 1 959 952 945 938 931

Western Redcedar

Poles and Piles RCL 1 959 952 945 938 931

Chipwood⁵ CHW 1 1 1 1 1 1

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁶ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁷ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁷ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."

⁵ Stumpage value per ton.

⁶ Stumpage value per 8 lineal feet or portion thereof.

⁷ Stumpage value per lineal foot.

TABLE 6--Stumpage Value Table

Stumpage Value Area 6

January 1 through June 30, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $281 $274 $267 $260 $253

Engelmann Spruce ES 1 217 210 203 196 189

Lodgepole Pine LP 1 190 183 176 169 162

Ponderosa Pine PP 1 489 482 475 468 461

2 245 238 231 224 217

Western Redcedar³ RC 1 303 296 289 282 275

True Firs⁴ WH 1 238 231 224 217 210

Western White Pine WP 1 378 371 364 357 350

Hardwoods OH 1 50 43 36 29 22

Western Redcedar

Poles and Piles RCL 1 516 509 502 495 488

Small Logs⁵ SML 1 28 27 26 25 24

Chipwood⁵ CHW 1 1 1 1 1 1

RC Shake & Shingle

Blocks RCF 1 92 85 78 71 64

LP & Other Posts⁶ LPP 1 0.35 0.35 0.35 0.35 0.35

Pine Christmas Trees⁷ PX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁸ DFX 1 0.25 0.25 0.25 0.25 0.25

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."

⁵ Stumpage value per ton.

⁶ Stumpage value per 8 lineal feet or portion thereof.

⁷ Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.

⁸ Stumpage value per lineal foot.

TABLE 7--Stumpage Value Table

Stumpage Value Area 7

January 1 through June 30, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $281 $274 $267 $260 $253

Engelmann Spruce ES 1 217 210 203 196 189

Lodgepole Pine LP 1 190 183 176 169 162

Ponderosa Pine PP 1 489 482 475 468 461

2 245 238 231 224 217

Western Redcedar³ RC 1 303 296 289 282 275

True Firs⁴ WH 1 238 231 224 217 210

Western White Pine WP 1 378 371 364 357 350

Hardwoods OH 1 50 43 36 29 22

Western Redcedar

Poles and Piles RCL 1 516 509 502 495 488

Small Logs⁵ SML 1 22 21 20 19 18

Chipwood⁵ CHW 1 1 1 1 1 1

RC Shake & Shingle

Blocks RCF 1 92 85 78 71 64

LP & Other Posts⁶ LPP 1 0.35 0.35 0.35 0.35 0.35

Pine Christmas Trees⁷ PX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁸ DFX 1 0.25 0.25 0.25 0.25 0.25

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."

⁵ Stumpage value per ton.

⁶ Stumpage value per 8 lineal feet or portion thereof.

⁷ Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.

⁸ Stumpage value per lineal foot.

TABLE 8--Stumpage Value Table

Stumpage Value Area 10

January 1 through June 30, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $668 $661 $654 $647 $640

2 651 644 637 630 623

3 564 557 550 543 536

4 419 412 405 398 391

Lodgepole Pine LP 1 190 183 176 169 162

Ponderosa Pine PP 1 489 482 475 468 461

2 245 238 231 224 217

Western Redcedar³ RC 1 484 477 470 463 456

2 481 474 467 460 453

3 441 434 427 420 413

4 435 428 421 414 407

Western Hemlock⁴ WH 1 493 486 479 472 465

2 438 431 424 417 410

3 396 389 382 375 368

4 357 350 343 336 329

Other Conifer OC 1 493 486 479 472 465

2 438 431 424 417 410

3 396 389 382 375 368

4 357 350 343 336 329

Red Alder RA 1 197 190 183 176 169

2 166 159 152 145 138

3 85 78 71 64 57

Black Cottonwood BC 1 50 43 36 29 22

2 28 21 14 7 1

3 18 11 4 1 1

Other Hardwood OH 1 87 80 73 66 59

2 81 74 67 60 53

3 54 47 40 33 26

Douglas-fir Poles

and Piles DFL 1 945 938 931 924 917

Western Redcedar

Poles and Piles RCL 1 945 938 931 924 917

Chipwood⁵ CHW 1 1 1 1 1 1

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁶ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁷ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁸ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."

⁵ Stumpage value per ton.

⁶ Stumpage value per 8 lineal feet or portion thereof.

⁷ Stumpage value per lineal foot.))

TABLE 1--Stumpage Value Table

Stumpage Value Area 1

July 1 through December 31, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir DF 1 $850 $843 $836 $829 $822

2 668 661 654 647 640

3 583 576 569 562 555

4 268 261 254 247 240

Western Redcedar² RC 1 580 573 566 559 552

2 580 573 566 559 552

3 535 528 521 514 507

4 501 494 487 480 473

Western Hemlock³ WH 1 398 391 384 377 370

2 378 371 364 357 350

3 366 359 352 345 338

4 271 264 257 250 243

Other Conifer OC 1 398 391 384 377 370

2 378 371 364 357 350

3 365 358 351 344 337

4 271 264 257 250 243

Red Alder RA 1 200 193 186 179 172

2 159 152 145 138 131

3 36 29 22 15 8

Black Cottonwood BC 1 46 39 32 25 18

2 23 16 9 2 1

3 10 3 1 1 1

Other Hardwood OH 1 134 127 120 113 106

2 99 92 85 78 71

3 47 40 33 26 19

Douglas-fir Poles

DFL 1 943 936 929 922 915

Western Redcedar

Poles RCL 1 943 936 929 922 915

Chipwood CHW 1 1 1 1 1 1

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁴ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁵ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁵ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Alaska-Cedar.

³ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."

⁴ Stumpage value per 8 lineal feet or portion thereof.

⁵ Stumpage value per lineal foot.

TABLE 2--Stumpage Value Table

Stumpage Value Area 2

July 1 through December 31, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir DF 1 $650 $643 $636 $629 $622

2 634 627 620 613 606

3 586 579 572 565 558

4 290 283 276 269 262

Western Redcedar² RC 1 580 573 566 559 552

2 580 573 566 559 552

3 535 528 521 514 507

4 501 494 487 480 473

Western Hemlock³ WH 1 392 385 378 371 364

2 389 382 375 368 361

3 374 367 360 353 346

4 307 300 293 286 279

Other Conifer OC 1 392 385 378 371 364

2 389 382 375 368 361

3 374 367 360 353 346

4 307 300 293 286 279

Red Alder RA 1 200 193 186 179 172

2 159 152 145 138 131

3 36 29 22 15 8

Black Cottonwood BC 1 46 39 32 25 18

2 23 16 9 2 1

3 10 3 1 1 1

Other Hardwood OH 1 134 127 120 113 106

2 99 92 85 78 71

3 47 40 33 26 19

Douglas-fir Poles

DFL 1 943 936 929 922 915

Western Redcedar

Poles RCL 1 943 936 929 922 915

Chipwood CHW 1 1 1 1 1 1

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁴ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁵ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁵ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Alaska-Cedar.

³ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."

⁴ Stumpage value per 8 lineal feet or portion thereof.

⁵ Stumpage value per lineal foot.

TABLE 3--Stumpage Value Table

Stumpage Value Area 3

July 1 through December 31, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $661 $654 $647 $640 $633

2 661 654 647 640 633

3 514 507 500 493 486

4 495 488 481 474 467

Western Redcedar³ RC 1 580 573 566 559 552

2 580 573 566 559 552

3 535 528 521 514 507

4 501 494 487 480 473

Western Hemlock⁴ WH 1 392 385 378 371 364

2 390 383 376 369 362

3 372 365 358 351 344

4 288 281 274 267 260

Other Conifer OC 1 392 385 378 371 364

2 390 383 376 369 362

3 372 365 358 351 344

4 288 281 274 267 260

Red Alder RA 1 200 193 186 179 172

2 159 152 145 138 131

3 36 29 22 15 8

Black Cottonwood BC 1 46 39 32 25 18

2 23 16 9 2 1

3 10 3 1 1 1

Other Hardwood OH 1 134 127 120 113 106

2 99 92 85 78 71

3 47 40 33 26 19

Douglas-fir Poles

DFL 1 943 936 929 922 915

Western Redcedar

Poles RCL 1 943 936 929 922 915

Chipwood CHW 1 1 1 1 1 1

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁵ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁶ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁶ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."

⁵ Stumpage value per 8 lineal feet or portion thereof.

⁶ Stumpage value per lineal foot.

TABLE 4--Stumpage Value Table

Stumpage Value Area 4

July 1 through December 31, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $685 $678 $671 $664 $657

2 664 657 650 643 636

3 620 613 606 599 592

4 510 503 496 489 482

Lodgepole Pine LP 1 244 237 230 223 216

Ponderosa Pine PP 1 489 482 475 468 461

2 313 306 299 292 285

Western Redcedar³ RC 1 580 573 566 559 552

2 580 573 566 559 552

3 535 528 521 514 507

4 501 494 487 480 473

Western Hemlock⁴ WH 1 395 388 381 374 367

2 387 380 373 366 359

3 369 362 355 348 341

4 360 353 346 339 332

Other Conifer OC 1 395 388 381 374 367

2 387 380 373 366 359

3 370 363 356 349 342

4 360 353 346 339 332

Red Alder RA 1 200 193 186 179 172

2 159 152 145 138 131

3 36 29 22 15 8

Black Cottonwood BC 1 46 39 32 25 18

2 23 16 9 2 1

3 10 3 1 1 1

Other Hardwood OH 1 134 127 120 113 106

2 99 92 85 78 71

3 47 40 33 26 19

Douglas-fir Poles

DFL 1 943 936 929 922 915

Western Redcedar

Poles RCL 1 943 936 929 922 915

Chipwood CHW 1 1 1 1 1 1

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁵ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁶ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁶ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."

⁵ Stumpage value per 8 lineal feet or portion thereof.

⁶ Stumpage value per lineal foot.

TABLE 5--Stumpage Value Table

Stumpage Value Area 5

July 1 through December 31, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $685 $678 $671 $664 $657

2 637 630 623 616 609

3 491 484 477 470 463

4 315 308 301 294 287

Lodgepole Pine LP 1 244 237 230 223 216

Ponderosa Pine PP 1 489 482 475 468 461

2 313 306 299 292 285

Western Redcedar³ RC 1 580 573 566 559 552

2 580 573 566 559 552

3 535 528 521 514 507

4 501 494 487 480 473

Western Hemlock⁴ WH 1 392 385 378 371 364

2 390 383 376 369 362

3 317 310 303 296 289

4 226 219 212 205 198

Other Conifer OC 1 392 385 378 371 364

2 390 383 376 369 362

3 317 310 303 296 289

4 226 219 212 205 198

Red Alder RA 1 200 193 186 179 172

2 159 152 145 138 131

3 36 29 22 15 8

Black Cottonwood BC 1 46 39 32 25 18

2 23 16 9 2 1

3 10 3 1 1 1

Other Hardwood OH 1 134 127 120 113 106

2 99 92 85 78 71

3 47 40 33 26 19

Douglas-fir Poles

DFL 1 943 936 929 922 915

Western Redcedar

Poles RCL 1 943 936 929 922 915

Chipwood CHW 1 1 1 1 1 1

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁵ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁶ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁶ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."

⁵ Stumpage value per 8 lineal feet or portion thereof.

⁶ Stumpage value per lineal foot.

TABLE 6--Stumpage Value Table

Stumpage Value Area 6

July 1 through December 31, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $362 $355 $348 $341 $334

Engelmann Spruce ES 1 246 239 232 225 218

Lodgepole Pine LP 1 244 237 230 223 216

Ponderosa Pine PP 1 489 482 475 468 461

2 313 306 299 292 285

Western Redcedar³ RC 1 428 421 414 407 400

True Firs⁴ WH 1 283 276 269 262 255

Western White Pine WP 1 449 442 435 428 421

Hardwoods OH 1 50 43 36 29 22

Western Redcedar

Poles RCL 1 516 509 502 495 488

Small Logs SML 1 28 27 26 25 24

Chipwood CHW 1 1 1 1 1 1

RC Shake & Shingle

Blocks RCF 1 92 85 78 71 64

LP & Other Posts⁵ LPP 1 0.35 0.35 0.35 0.35 0.35

Pine Christmas Trees⁶ PX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁷ DFX 1 0.25 0.25 0.25 0.25 0.25

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."

⁵ Stumpage value per 8 lineal feet or portion thereof.

⁶ Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.

⁷ Stumpage value per lineal foot.

TABLE 7--Stumpage Value Table

Stumpage Value Area 7

July 1 through December 31, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $362 $355 $348 $341 $334

Engelmann Spruce ES 1 246 239 232 225 218

Lodgepole Pine LP 1 244 237 230 223 216

Ponderosa Pine PP 1 489 482 475 468 461

2 313 306 299 292 285

Western Redcedar³ RC 1 428 421 414 407 400

True Firs⁴ WH 1 283 276 269 262 255

Western White Pine WP 1 449 442 435 428 421

Hardwoods OH 1 50 43 36 29 22

Western Redcedar

Poles RCL 1 516 509 502 495 488

Small Logs SML 1 22 21 20 19 18

Chipwood CHW 1 1 1 1 1 1

RC Shake & Shingle

Blocks RCF 1 92 85 78 71 64

LP & Other Posts⁵ LPP 1 0.35 0.35 0.35 0.35 0.35

Pine Christmas Trees⁶ PX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁷ DFX 1 0.25 0.25 0.25 0.25 0.25

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."

⁵ Stumpage value per 8 lineal feet or portion thereof.

⁶ Stumpage value per lineal foot. Includes Ponderosa Pine, Western White Pine, and Lodgepole Pine.

⁷ Stumpage value per lineal foot.

TABLE 8--Stumpage Value Table

Stumpage Value Area 10

July 1 through December 31, 1997

Stumpage Values per Thousand Board Feet Net Scribner Log Scale¹

Timber Hauling

Quality Distance Zone Number

Species Species Code

Name Code Number 1 2 3 4 5

Douglas-Fir² DF 1 $671 $664 $657 $650 $643

2 650 643 636 629 622

3 606 599 592 585 578

4 496 489 482 475 468

Lodgepole Pine LP 1 244 237 230 223 216

Ponderosa Pine PP 1 489 482 475 468 461

2 313 306 299 292 285

Western Redcedar³ RC 1 566 559 552 545 538

2 566 559 552 545 538

3 521 514 507 500 493

4 487 480 473 466 459

Western Hemlock⁴ WH 1 381 374 367 360 353

2 373 366 359 352 345

3 355 348 341 334 327

4 346 339 332 325 318

Other Conifer OC 1 381 374 367 360 353

2 373 366 359 352 345

3 356 349 342 335 328

4 346 339 332 325 318

Red Alder RA 1 186 179 172 165 158

2 145 138 131 124 117

3 22 15 8 1 1

Black Cottonwood BC 1 32 25 18 11 4

2 9 2 1 1 1

3 1 1 1 1 1

Other Hardwood OH 1 120 113 106 99 92

2 85 78 71 64 57

3 33 26 19 12 5

Douglas-fir Poles

DFL 1 929 922 915 908 901

Western Redcedar

Poles RCL 1 929 922 915 908 901

Chipwood CHW 1 1 1 1 1 1

RC Shake Blocks RCS 1 303 296 289 282 275

RC Shingle Blocks RCF 1 121 114 107 100 93

RC & Other Posts⁵ RCP 1 0.45 0.45 0.45 0.45 0.45

DF Christmas Trees⁶ DFX 1 0.25 0.25 0.25 0.25 0.25

Other Christmas Trees⁶ TFX 1 0.50 0.50 0.50 0.50 0.50

¹ Log scale conversions Western and Eastern Washington. See conversion methods WAC 458-40-684 and 458-40-686.

² Includes Western Larch.

³ Includes Alaska-Cedar.

⁴ Includes Western Hemlock, Mountain Hemlock, Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir. Pacific Silver Fir, Noble Fir, Grand Fir, and Subalpine Fir are all commonly referred to as "White Fir."

⁵ Stumpage value per 8 lineal feet or portion thereof.

⁶ Stumpage value per lineal foot.

(3) Harvest value adjustments. Harvest value adjustments relating to the various logging and harvest conditions shall be allowed against the stumpage values as set forth in subsection (2) of this section for the designated stumpage value areas. See WAC 458-40-670 for more information about these adjustments.

The following harvest adjustment tables are hereby adopted for use during the period of ((January)) July 1 through ((June 30)) December 31, 1997:

TABLE 9--Harvest Adjustment Table

Stumpage Value Areas 1, 2, 3, 4, 5, and 10

((January)) July 1 through ((June 30)) December 31, 1997

Dollar Adjustment Per

Type of Thousand Board Feet

Adjustment Definition Net Scribner Scale

I. Volume per acre

Class 1 Harvest of more than 40 thousand board feet per acre. $0.00

Class 2 Harvest of 20 thousand board feet to 40 thousand board feet per acre. - $4.00

Class 3 Harvest of 10 thousand board feet to but not including 20 thousand board feet per acre. - $7.00

Class 4 Harvest of 5 thousand board feet to but not including 10 thousand board feet per acre. - $9.00

Class 5 Harvest of less than 5 thousand board feet per acre. - $10.00

II. Logging conditions

Class 1 Most of the harvest unit has less than 30% slope. No significant rock outcrops or swamp barriers. $ 0.00

Class 2 Most of the harvest unit has slopes between 30% and 60%. Some rock outcrops or swamp barriers. - $17.00

Class 3 Most of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs. - $25.00

Class 4 For logs that are yarded from stump to landing by helicopter. This does not include special forest products. - $145.00

Note: A Class 2 adjustment may be used for slopes less than 30% when cable logging is required by a duly promulgated forest practice regulation. Written documentation of this requirement must be provided by the taxpayer to the department.

III. Remote island adjustment:

For timber harvested from a remote island - $50.00

IV. Thinning (see WAC 458-40-610(21))

Class 1 Average log volume of 50 board feet or more. - $25.00

Class 2 Average log volume of less than 50 board feet. - $125.00

TABLE 10--Harvest Adjustment Table

Stumpage Value Areas 6 and 7

((January)) July 1 through ((June 30)) December 31, 1997

Dollar Adjustment Per

Type of Thousand Board Feet

Adjustment Definition Net Scribner Scale

I. Volume per acre

Class 1 Harvest of more than 8 thousand board feet per acre. $0.00

Class 2 Harvest of 3 thousand board feet to 8 thousand board feet per acre. - $7.00

Class 3 Harvest of less than 3 thousand board feet per acre. - $10.00

II. Logging conditions

Class 1 Most of the harvest unit has less than 40% slope. No significant rock outcrops or swamp barriers. $0.00

Class 2 Most of the harvest unit has slopes between 40% and 60%. Some rock outcrops or swamp barriers. - $20.00

Class 3 Most of the harvest unit has rough, broken ground with slopes over 60%. Numerous rock outcrops and bluffs. - $30.00

Class 4 For logs that are yarded from stump to landing by helicopter. This does not include special forest products. - $145.00

Note: A Class 2 adjustment may be used for slopes less than 30% when cable logging is required by a duly promulgated forest practice regulation. Written documentation of this requirement must be provided by the taxpayer to the department.

III. Remote island adjustment:

For timber harvested from a remote island - $50.00

TABLE 11--Domestic Market Adjustment

Public Timber

Harvest of timber not sold by a competitive bidding process that is prohibited under the authority of state or federal law from foreign export may be eligible for the domestic market adjustment. The adjustment may be applied only to those species of timber that must be processed domestically. According to type of sale, the adjustment may be applied to the following species:

Federal Timber Sales: All species except Alaska Yellow Cedar. (Stat. Ref. - 36 CFR 223.10)

State, and Other Nonfederal, Public Timber Sales: Western Red Cedar only. (Stat. Ref. - 50 USC appendix 2406.1)

Private Timber

Harvest of private timber that is legally restricted from foreign export, under the authority of The Forest Resources Conservation and Shortage Relief Act (Public Law 101-382), (16 U.S.C. Sec. 620 et seq.); the Export Administration Act of 1979 (50 U.S.C. App. 2406(i)); a Cooperative Sustained Yield Unit Agreement made pursuant to the Act of March 29, 1944, (16 U.S.C. Sec. 583-583i); or Washington Administrative Code (WAC 240-15-015(2)) is also eligible for the Domestic Market Adjustment.

The adjustment amounts shall be as follows:

Class 1: SVA's 1 through 6, and 10 $0.00 per MBF

Class 2: SVA 7 $0.00 per MBF

Note: The adjustment will not be allowed on special forest products.

[Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.091. 97-02-069, 458-40-660, filed 12/31/96, effective 1/1/97; 96-14-063, 458-40-660, filed 6/28/96, effective 7/1/96; 96-02-057, 458-40-660, filed 12/29/95, effective 1/1/96. Statutory Authority: RCW 82.32.330, 84.33.096 and 84.33.200. 95-18-027, 458-40-660, filed 8/25/95, effective 9/25/95. Statutory Authority: RCW 82.32.300 and 84.33.096. 95-02-038, 458-40-660, filed 12/30/94, effective 1/1/95. Statutory Authority: RCW 84.33.091, 84.32.300 [82.32.300] and 84.33.096. 94-14-048, 458-40-660, filed 6/30/94, effective 7/1/94; 94-02-047, 458-40-660, filed 12/30/93, effective 1/1/94; 93-14-051, 458-40-660, filed 6/30/93, effective 7/1/93; 93-02-025, 458-40-660, filed 12/31/92, effective 1/1/93; 92-14-083, 458-40-660, filed 6/29/92, effective 7/1/92; 92-02-067, 458-40-660, filed 12/31/91, effective 1/1/92. Statutory Authority: RCW 84.33.096 and 82.32.300. 91-14-077, 458-40-660, filed 6/28/91, effective 7/1/91; 91-09-030, 458-40-660, filed 4/12/91, effective 5/13/91; 91-02-088, 458-40-660, filed 12/31/90, effective 1/31/91; 90-14-033, 458-40-660, filed 6/29/90, effective 7/30/90; 90-02-049, 458-40-660, filed 12/29/89, effective 1/29/90. Statutory Authority: Chapter 84.33 RCW and RCW 84.33.091. 89-14-051 (Order FT-89-2), 458-40-660, filed 6/30/89; 89-02-027 (Order FT-88-5), 458-40-660, filed 12/30/88; 88-14-032 (Order FT-88-2), 458-40-660, filed 6/30/88; 88-02-026 (Order FT-87-5), 458-40-660, filed 12/31/87. Statutory Authority: Chapter 84.33 RCW. 87-14-042 (Order 87-2), 458-40-660, filed 6/30/87; 87-02-023 (Order 86-4), 458-40-660, filed 12/31/86.]

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