H

WSR 97-22-034

PROPOSED RULES

DEPARTMENT OF REVENUE

[Filed October 30, 1997, 4:10 p.m.]

Original Notice.

Preproposal statement of inquiry was filed as WSR 97-19-031.

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

Purpose: RCW 84.33.091 requires that the stumpage value tables rule be revised twice annually. WAC 458-40-660 is being amended to provide the proposed stumpage values for the first half of 1998. Large harvesters of timber use these values to calculate the timber excise tax on harvested timber.

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's prohibited for export.

Reasons Supporting Proposal: RCW 84.33.091 requires the values provided in this rule be revised twice a year.

Name of Agency Personnel Responsible for Drafting: Ed 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 the department to publish stumpage values on a semiannual 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. Timber harvesters, other than small harvesters, 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. Updating the stumpage value tables are required by law. The rule does 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, applies to this rule adoption. These are significant legislative rules pursuant to 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 December 10, 1997, at 10 a.m.

Assistance for Persons with Disabilities: Contact Janet Schilter by December 3, 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 December 10, 1997.

Date of Intended Adoption: December 30, 1997.

October 30, 1997

James M. Thomas

Acting Assistant Director

AMENDATORY SECTION (Amending WSR 97-14-068, filed 6/30/97, effective 7/1/97)

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 ((July)) January 1 through ((December 31, 1997)) June 30, 1998:

((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

3 366 359 352 345 338

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

3 369 362 355 348 341

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 $360 $353 $346 $339 $332

Engelmann Spruce ES 1 224 217 210 203 196

Lodgepole Pine LP 1 234 227 220 213 206

Ponderosa Pine PP 1 425 418 411 404 397

2 272 265 258 251 244

Western Redcedar3 RC 1 357 350 343 336 329

True Firs4 WH 1 234 227 220 213 206

Western White Pine WP 1 432 425 418 411 404

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 $297 $290 $283 $276 $269

Engelmann Spruce ES 1 224 217 210 203 196

Lodgepole Pine LP 1 234 227 220 213 206

Ponderosa Pine PP 1 434 427 420 413 409

2 314 307 300 293 286

Western Redcedar3 RC 1 357 350 343 336 329

True Firs4 WH 1 239 232 225 218 211

Western White Pine WP 1 432 425 418 411 404

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

3 355 348 341 334 327

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.))

TABLE 1--Stumpage Value Table

Stumpage Value Area 1

January 1 through June 30, 1998

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 $842 $835 $828 $821 $814

2 680 673 666 659 652

3 629 622 615 608 601

4 421 414 407 400 393

Western Redcedar2 RC 1 782 775 768 761 754

2 754 747 740 733 726

3 694 687 680 673 666

4 651 644 637 630 623

Western Hemlock3 WH 1 431 424 417 410 403

2 395 388 381 374 367

3 379 372 365 358 351

4 282 275 268 261 254

Other Conifer OC 1 431 424 417 410 403

2 395 388 381 374 367

3 379 372 365 358 351

4 282 275 268 261 254

Red Alder RA 1 194 187 180 173 166

2 148 141 134 127 120

3 36 29 22 15 8

Black Cottonwood BC 1 50 43 36 29 22

2 28 21 14 7 1

3 20 13 6 1 1

Other Hardwood OH 1 136 129 122 115 108

2 95 88 81 74 67

3 37 30 23 16 9

Douglas-fir Poles

and Piles DFL 1 944 937 930 923 916

Western Redcedar

Poles and Piles RCL 1 944 937 930 923 916

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, 1998

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 $665 $658 $651 $644 $637

2 625 618 611 604 597

3 603 596 589 582 575

4 264 257 250 243 236

Western Redcedar2 RC 1 782 775 768 761 754

2 754 747 740 733 726

3 694 687 680 673 666

4 651 644 637 630 623

Western Hemlock3 WH 1 410 403 396 389 382

2 398 391 384 377 370

3 372 365 358 351 344

4 306 299 292 285 278

Other Conifer OC 1 410 403 396 389 382

2 398 391 384 377 370

3 372 365 358 351 344

4 306 299 292 285 278

Red Alder RA 1 194 187 180 173 166

2 148 141 134 127 120

3 36 29 22 15 8

Black Cottonwood BC 1 50 43 36 29 22

2 28 21 14 7 1

3 20 13 6 1 1

Other Hardwood OH 1 136 129 122 115 108

2 95 88 81 74 67

3 37 30 23 16 9

Douglas-fir Poles

and Piles DFL 1 944 937 930 923 916

Western Redcedar

Poles and Piles RCL 1 944 937 930 923 916

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, 1998

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 $698 $691 $684 $677 $670

2 640 633 626 619 612

3 422 415 408 401 394

4 368 361 354 347 340

Western Redcedar2 RC 1 782 775 768 761 754

2 754 747 740 733 726

3 694 687 680 673 666

4 651 644 637 630 623

Western Hemlock3 WH 1 421 414 407 400 393

2 421 414 407 400 393

3 388 381 374 367 360

4 270 263 256 249 242

Other Conifer OC 1 421 414 407 400 393

2 421 414 407 400 393

3 388 381 374 367 360

4 270 263 256 249 242

Red Alder RA 1 194 187 180 173 166

2 148 141 134 127 120

3 36 29 22 15 8

Black Cottonwood BC 1 50 43 36 29 22

2 28 21 14 7 1

3 20 13 6 1 1

Other Hardwood OH 1 136 129 122 115 108

2 95 88 81 74 67

3 37 30 23 16 9

Douglas-fir Poles

and Piles DFL 1 944 937 930 923 916

Western Redcedar

Poles and Piles RCL 1 944 937 930 923 916

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, 1998

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 $698 $691 $684 $677 $670

2 670 663 656 649 642

3 639 632 625 618 611

4 488 481 474 467 460

Lodgepole Pine LP 1 215 208 201 194 187

Ponderosa Pine PP 1 403 396 389 382 375

2 270 263 256 249 242

Western Redcedar3 RC 1 782 775 768 761 754

2 754 747 740 733 726

3 694 687 680 673 666

4 651 644 637 630 623

Western Hemlock4 WH 1 412 405 398 391 384

2 412 405 398 391 384

3 389 382 375 368 361

4 290 283 276 269 262

Other Conifer OC 1 412 405 398 391 384

2 412 405 398 391 384

3 389 382 375 368 361

4 290 283 276 269 262

Red Alder RA 1 194 187 180 173 166

2 148 141 134 127 120

3 36 29 22 15 8

Black Cottonwood BC 1 50 43 36 29 22

2 28 21 14 7 1

3 20 13 6 1 1

Other Hardwood OH 1 136 129 122 115 108

2 95 88 81 74 67

3 37 30 23 16 9

Douglas-fir Poles

and Piles DFL 1 944 937 930 923 916

Western Redcedar

Poles and Piles RCL 1 944 937 930 923 916

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, 1998

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 $665 $658 $651 $644 $637

2 636 629 622 615 608

3 512 505 498 491 484

4 342 335 328 321 314

Lodgepole Pine LP 1 215 208 201 194 187

Ponderosa Pine PP 1 403 396 389 382 375

2 270 263 256 249 242

Western Redcedar3 RC 1 782 775 768 761 754

2 754 747 740 733 726

3 694 687 680 673 666

4 651 644 637 630 623

Western Hemlock4 WH 1 394 387 380 373 366

2 384 377 370 363 356

3 328 321 314 307 300

4 213 206 199 192 185

Other Conifer OC 1 394 387 380 373 366

2 384 377 370 363 356

3 328 321 314 307 300

4 213 206 199 192 185

Red Alder RA 1 194 187 180 173 166

2 148 141 134 127 120

3 36 29 22 15 8

Black Cottonwood BC 1 50 43 36 29 22

2 28 21 14 7 1

3 20 13 6 1 1

Other Hardwood OH 1 136 129 122 115 108

2 95 88 81 74 67

3 37 30 23 16 9

Douglas-fir Poles

and Piles DFL 1 944 937 930 923 916

Western Redcedar

Poles and Piles RCL 1 944 937 930 923 916

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, 1998

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 1 217 210 203 196 189

Lodgepole Pine LP 1 215 208 201 194 187

Ponderosa Pine PP 1 403 396 389 382 375

2 270 263 256 249 242

Western Redcedar3 RC 1 382 375 368 361 354

True Firs4 WH 1 227 220 213 206 199

Western White Pine WP 1 402 395 388 381 374

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, 1998

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 $306 $299 $292 $285 $278

Engelmann Spruce ES 1 217 210 203 196 189

Lodgepole Pine LP 1 215 208 201 194 187

Ponderosa Pine PP 1 403 396 389 382 375

2 295 288 281 274 267

Western Redcedar3 RC 1 382 375 368 361 354

True Firs4 WH 1 255 248 241 234 227

Western White Pine WP 1 402 395 388 381 374

Hardwoods OH 1 50 43 36 29 22

Western Redcedar

Poles and Piles RCL 1 516 509 502 495 488

Small Logs5 SML 1 21 20 19 18 17

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, 1998

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 $684 $677 $670 $663 $656

2 656 649 642 635 628

3 625 618 611 604 597

4 474 467 460 453 446

Lodgepole Pine LP 1 215 208 201 194 187

Ponderosa Pine PP 1 403 396 389 382 375

2 270 263 256 249 242

Western Redcedar3 RC 1 768 761 754 747 740

2 740 733 726 719 712

3 680 673 666 659 652

4 637 630 623 616 609

Western Hemlock4 WH 1 398 391 384 377 370

2 398 391 384 377 370

3 375 368 361 354 347

4 276 269 262 255 248

Other Conifer OC 1 398 391 384 377 370

2 398 391 384 377 370

3 375 368 361 354 347

4 276 269 262 255 248

Red Alder RA 1 180 173 166 159 152

2 134 127 120 113 106

3 22 15 8 1 1

Black Cottonwood BC 1 36 29 22 15 8

2 14 7 1 1 1

3 6 1 1 1 1

Other Hardwood OH 1 122 115 108 101 94

2 81 74 67 60 53

3 23 16 9 2 1

Douglas-fir Poles

and Piles DFL 1 930 923 916 909 902

Western Redcedar

Poles and Piles RCL 1 930 923 916 909 902

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.



(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 ((July)) January 1 through ((December 31, 1997)) June 30, 1998:

TABLE 9--Harvest Adjustment Table

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

((July)) January 1 through

((December 31, 1997)) June 30, 1998

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

((July)) January 1 through

((December 31, 1997)) June 30, 1998

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 82.32.300, 84.33.096 and 84.33.091. 97-14-068, 458-40-660, filed 6/30/97, effective 7/1/97. 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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